Jakob Wennberg
ec27228a8e
Em dashes (—) and en dashes (–) had spread across comments, docs, tests, and a few UI strings, reading as AI-generated boilerplate rather than house style. Replaced each with punctuation matching its context: colon for explanatory clauses, comma for asides, plain hyphen for numeric/legal ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for paired-dash asides. messages/en.json and messages/sv.json were fixed by hand together to keep sv/en in sync. Left untouched where the dash is the functional subject rather than decorative punctuation: date-range-parser.ts's separator regex, charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the agent system-prompt files that already instruct against em dashes, and a golden iXBRL test fixture compared byte-for-byte. Also fixes two bugs surfaced along the way: an off-by-one in ApiKeysPanel's scope-label split (a leftover from an earlier partial pass), and a charset-repair test that had lost the literal en-dash it exists to verify. Regenerated the agent atom seed migration (skills:generate) since 27 SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes, with an explicit carve-out for the functional-dash cases above. Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
2.8 KiB
Sociala avgifter (Arbetsgivaravgifter)
Component breakdown
Total: 31.42% (unchanged since 2009). Calculated on full gross with no cap.
| Component | 2024-2025 | 2026 |
|---|---|---|
| Ålderspensionsavgift | 10.21% | 10.21% |
| Sjukförsäkringsavgift | 3.55% | 3.55% |
| Föräldraförsäkringsavgift | 2.60% | 2.00% |
| Efterlevandepensionsavgift | 0.60% | 0.30% |
| Arbetsmarknadsavgift | 2.64% | 2.64% |
| Arbetsskadeavgift | 0.20% | 0.10% |
| Allmän löneavgift | 11.62% | 12.62% |
| Total | 31.42% | 31.42% |
Age-based reductions
Check each employee's birth year against calendar year:
- Born 1937 or earlier: 0% (no avgifter)
- Turned 66 at year's start (born ≤1958 for 2024, ≤1959 for 2025; threshold rises to 67 in 2026): only ålderspensionsavgift = 10.21%
- Youth discount: abolished January 1, 2024
- New temporary reduction (Apr 1, 2026 to Sep 30, 2027): 20.81% on salary up to 25,000 SEK/month per individual per calendar month. Eligibility: at årets ingång (1 Jan) the employee must have turned 18 but NOT turned 23: i.e. ages 18-22 at year start (born 2003-2007 for tax year 2026, 2004-2008 for 2027). Statutory wording: "personer som vid årets ingång har fyllt 18 men inte 23 år" (Prop. 2025/26:66 / Lag om särskild beräkning av arbetsgivaravgifter och allmän löneavgift för personer som vid årets ingång har fyllt 18 men inte 23 år). The Riksdag betänkande title "19-23-åringar" describes the during-year age and is NOT the eligibility test: Skatteverket's AGI validator rejects 23-year-olds at year start.
No avgifter required if total annual compensation from a single employer < 1,000 SEK.
Egenavgifter for sole proprietors
Sole proprietors (enskild firma) pay egenavgifter of 28.97% on business surplus instead of arbetsgivaravgifter.
Key differences from arbetsgivaravgifter:
- Arbetsmarknadsavgift drops to 0.10% (from 2.64%)
- Sjukförsäkringsavgift varies by chosen karens days (default 7 days = 3.64%)
7.5% reduction applies on income up to 200,000 SEK/year (max 15,000 SEK saving) for active businesses with surplus >40,000 SEK.
Passive businesses pay särskild löneskatt at 24.26% instead.
Key thresholds
| Parameter | 2024 | 2025 |
|---|---|---|
| Prisbasbelopp (PBB) | 57,300 | 58,800 |
| Inkomstbasbelopp (IBB) | 76,200 | 80,600 |
| Max PGI (7.5 × IBB) | 571,500 | 604,500 |
| Effective pension ceiling (8.07 × IBB) | 614,934 | 650,442 |
| SGI ceiling (10 × PBB) | 573,000 | 588,000 |
Special reductions
Växa-stöd (first-employee discount)
Only 10.21% on wages up to 25,000 SEK/month (35,000 from 2025) for up to 24 months. Applies to enskild firma or AB hiring their first employee.
Forskningsavdrag (R&D)
20% total reduction on qualifying R&D salaries, max 3 MSEK per group per month. Requires systematic research or development work.