As 2026 approaches, so do new laws and regulations that affect your payroll. At Flex, we work proactively to ensure that you feel confident that the system calculates correctly. Here we have compiled the most important adjustments we have made in Flex HRM Payroll for the coming year.
Reduced employer's contribution for young people aged 19-23
For those of you who have young employees, a temporary reduction in the employer's contribution is introduced. From April 1, 2026 until September 30, 2027, the contribution rate will be reduced to 20.81% for people aged 19-23. This applies to salaries up to SEK 25,000 per month. We have updated the system to handle this automatically during the current period, saving you time and reducing the risk of errors.
New age limit for full employer contribution
We have adjusted the logic for when full employer's contribution is payable. Previously, the limit was 66 years, but from 2026, full contribution will apply until the year the employee turns 67. Flex HRM Payroll will keep track of the ages for you so that the contributions are correct without you having to calculate manually.
Changed management of the Växa support in AGI
As of January 2026, the Växa support will no longer be managed via the employer declaration at individual level (AGI). We are therefore removing the fields FK062 (first employee) and FK063 (growth support) in the system to avoid incorrect reporting. Instead of reporting this in AGI, you should in future apply for reimbursement separately to the Swedish Tax Agency. For employees covered by the Growth support, you must deduct the full employer's contribution in AGI.
Updated control information (KU10)
For the reporting of income year 2025, we have ensured that the control information KU10 is adapted to the latest requirements. You can therefore feel confident that the reporting is done according to current rules. This applies to those who do not report AGI every month.
SPV adjustments for 2026
The Swedish Public Service Pension Agency (SPV) has flagged changes that affect reporting for the periods 2026-01 and 2026-10. It is about a gradual increase in the percentage provision for old-age pension flex for both AVD1 and AVD2. We have updated Flex HRM Payroll to handle these new levels automatically.
Do you have any questions? We are happy to help you if you have any questions about how the new features affect your daily work. Get in touch with us and we'll take a look at it together.
