{"id":11628,"date":"2025-12-03T10:32:00","date_gmt":"2025-12-03T09:32:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/pensionsgrundande-inkomst-pgi-underlag-och-maxgrans\/"},"modified":"2025-12-08T14:19:54","modified_gmt":"2025-12-08T13:19:54","slug":"pensionsgrundande-inkomst-pgi-underlag-och-maxgrans","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/pensionsgrundande-inkomst-pgi-underlag-och-maxgrans\/","title":{"rendered":"Pensionsgrundande inkomst (PGI) \u2013 underlag och maxgr\u00e4ns"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Den pensionsgrundande inkomsten&nbsp;(PGI) ligger till grund f\u00f6r din framtida pension.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Pensionsgrundande inkomst i det nya pensionssystemet<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Inkomst av anst\u00e4llning (minus kostnader i arbetet, t ex utgifter f\u00f6r tj\u00e4nsteresor och facklitteratur) och inkomst av aktiv n\u00e4ringsverksamhet \u00e4r pensionsgrundande inkomst. Skattepliktiga f\u00f6rm\u00e5ner ing\u00e5r allts\u00e5 i den pensionsgrundande inkomsten (till skillnad fr\u00e5n sjukpenninggrundande inkomst). \u00c4ven annat kan vara pensionsgrundande belopp. Det \u00e4r ers\u00e4ttningar i samband med f\u00f6rtidspension, f\u00f6r\u00e4ldraledighet, arbetsl\u00f6shet och plikttj\u00e4nstg\u00f6ring. Det \u00e4r summan av dessa inkomster minus den allm\u00e4nna pensionsavgiften som \u00e4r pensionsgrundande.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Man kan maximalt ha en pensionsgrundande inkomst p\u00e5 7,5 inkomstbasbelopp:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th>2026<\/th><th>2025<\/th><th>2024<\/th><th>2023<\/th><th>2022<\/th><\/tr><\/thead><tbody><tr><td>7,5 ibb<\/td><td>625 500 kr<\/td><td>571 500 kr<\/td><td>557 250 kr<\/td><td>532 500 kr<\/td><td>511 500 kr<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Detta inneb\u00e4r att inkomsten <em>f\u00f6re<\/em> avdrag f\u00f6r allm\u00e4n pensionsavgift kan vara 8,07 inkomstbasbelopp:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th>2026<\/th><th>2025<\/th><th>2024<\/th><th>2023<\/th><th>2022<\/th><\/tr><\/thead><tbody><tr><td>8,07 ibb<\/td><td>673 038 kr<\/td><td>614 934 kr<\/td><td>599 601 kr<\/td><td>572 970 kr<\/td><td>550 374 kr<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r att f\u00e5 pensionsgrundande inkomst ett visst \u00e5r m\u00e5ste du under \u00e5ret ha en inkomst p\u00e5 42,3% av g\u00e4llande prisbasbelopp (24\u00a0238 kr \u00e5r 2025 och 25\u00a0042 kr \u00e5r 2026).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Samtliga svenska medborgare \u00e4r f\u00f6rs\u00e4krade f\u00f6r inkomstgrundande pension. Dessutom \u00e4r personer som \u00e4r bosatta i Sverige utan att vara svenska medborgare f\u00f6rs\u00e4krade f\u00f6r inkomstgrundande pension.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">ATP-systemet<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r att f\u00e5 ATP-po\u00e4ng m\u00e5ste du ha en pensionsgrundande inkomst p\u00e5 minst ett f\u00f6rh\u00f6jt prisbasbelopp (58\u00a0500 kr \u00e5r 2024 och 60\u00a0000 kr \u00e5r 2025) plus 100 kr. Inkomsten avrundas till n\u00e4rmast l\u00e4gre hundratal kronor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ATP-po\u00e4ng ber\u00e4knas enligt f\u00f6ljande formel:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(Inkomst enligt ovan minus 1 f\u00f6rh\u00f6jt basbelopp) \/ 1 f\u00f6rh\u00f6jt basbelopp = ATP-po\u00e4ng.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ATP-po\u00e4ngen ber\u00e4knas med tv\u00e5 decimaler, dock till l\u00e4gst 0,01 po\u00e4ng.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Tv\u00e5 system<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Observera att f\u00f6re 1999 g\u00e4llde ett annat pensionssystem. Den h\u00f6gsta pensionsgrundande inkomsten i det gamla pensionssystemet ber\u00e4knas p\u00e5 samma s\u00e4tt som i det nya.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se \u00e4ven <a href=\"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-sjukpenninggrundande-inkomst-sgi\/\" data-type=\"blogs\" data-id=\"11774\">sjukpenninggrundande inkomst (SGI)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e4r g\u00e5r vi igenom vilka inkomster som \u00e4r pensionsgrundande och vilka maxbelopp som g\u00e4ller.<\/p>\n","protected":false},"author":11,"featured_media":14885,"menu_order":0,"template":"","categories":[],"class_list":["post-11628","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11628","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"version-history":[{"count":4,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11628\/revisions"}],"predecessor-version":[{"id":57630,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11628\/revisions\/57630"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/14885"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}