Raised age limits for TRR and ITP – key changes to know about
Over the coming years, several changes will be implemented in the collectively agreed security systems. Most notably, the age limits for both TRR and ITP disability pension are being raised, which affects how companies report salaries and pay premiums. At the same time, employer-specific private pension solutions will continue to be governed by each employer’s own pension policy. This article summarises the current rules and outlines the most important changes.
Higher age limit for TRR – applies from the 2025 salary reporting year
Starting with the 2025 reporting year (salaries for the 2025 calendar year, reported in January 2026), the age limit for employees covered by TRR Trygghetsrådet in connection with salary reporting to Fora will be raised. The new limit means that the support provided by the transition councils will apply to individuals up to age 66. From the 2026 reporting year (salaries for the 2026 calendar year, reported in January 2027), the age limit will be raised further to age 67.
When reporting final salaries for 2025, employees must be included in the salary total up until the month before they turn 66. This salary total forms the basis for invoicing from the transition councils.
Higher age limit for ITP disability pension from 1 January 2026
As of 1 January 2026, the age limit for ITP disability pension will be raised for both ITP 1 and ITP 2. The new limit means that employees will be covered by the disability pension up to age 67 instead of today’s 66. At the same time, a simplified process will be introduced for registering employees for the Group Life Insurance (TGL) with Alecta. From 2026, the following changes will apply:
- ITP disability pension will apply until age 67. Employees with ITP 1 or ITP 2 will be covered one year longer than before.
- Premiums for ITP disability pension must be paid until age 67. Employers will therefore continue paying premiums until the employee turns 67.
It is important to note that this does not apply to individuals who have already turned 66 before 1 January 2026. The increase only applies to employees who have not yet turned 66 at year-end. Only the age limit for the disability pension is being changed.
Conditions for ITP old-age pension remain unchanged
- ITP 1: Old-age pension contributions are paid up to and including age 66.
- ITP 2: Old-age pension contributions are paid up to and including age 65.
It is important to note that ITP disability pension up to age 67 and TGL (Group Life Insurance) up to age 70 are mandatory for employees covered by the ITP plan.
Private pension solutions continue to be governed by the company’s pension policy
A company’s pension solution for employees is always based on two central components: the company’s pension policy and the product solution the company has chosen. The pension policy sets the framework for how the pension is structured — for example, which employees are covered, premium levels, and the applicable retirement age.
The chosen pension product, in turn, determines how premiums are invested, which insurance components are included, and the rules that apply to payouts. Since both the policy and the product vary between companies, private pension solutions can differ even when based on similar principles. For employees, this means that the design of their individual pension always depends on the specific policy and product chosen by the employer. To understand one’s own pension solution, it is therefore important to refer to these documents.
At Azets, we are experts in occupational pensions and can help you understand what these changes mean for your organisation. Contact us for support from our specialists.
