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SwedenPensionsmyndigheten

New gas shares income-pension surplus from 2027

Riksdagen has legislated surplus distribution in the income pension system: when the balance ratio tops 1.15, one-third of the excess goes to savers and pensioners, but forecasts show no payout in 2027 or 2028.

By Taxxa AI OyPublished 23 October 2026

Payroll & Labour

Riksdagen decided on 17 June 2026 to introduce a so-called gas in the pension systemPensionsmyndigheten: surplus built up in the income pension system is to be distributed to pensioners and pension saversPensionsmyndigheten. The amendments enter into force on 1 August 2026Pensionsmyndigheten and are applied for the first time for the year 2027Riksdagen. Each year Pensionsmyndigheten calculates and produces the basis for deciding whether any surplus distribution is made.

There is a distributable surplus when the year's balance ratio exceeds 1.1500Riksdagen. The balance ratio is computed every year and shows the relationship between the system's assets and its pension liability. Distribution runs through a distribution factor: the difference between the year's balance ratio and 1.1500 is divided by three and added to oneRiksdagen, so only one-third of the excess above 1.15 is paid outRiksdagen. No factor is set for a year for which a balance index is computed, nor for the first following yearRiksdagen: surplus cannot be distributed until a balancing period has endedRiksdagen.

In years when the gas pays out, it goes to both groups. For savers who have not yet drawn their pension, the pension balance is multiplied by the distribution factor after indexationRiksdagen. For pensioners, the running income pension and supplementary pension are multiplied by the factor after follow-indexationRiksdagen. The amount is added to the earned pension and appears in the orange envelope, but it is not reported separately.

The mechanism mirrors the brake already in the system: automatic balancing cuts pensions when the income pension system runs a deficit, while the gas shares surplus when assets exceed liabilities by more than 15 per centPensionsmyndigheten. The buffer funds managed by the Second, Third and Fourth AP funds absorb the difference, receiving capital in surplus years and covering payouts in deficit years.

Advisers should note the short-term forecast. The balance ratio is forecast at 1.1470 for 2027Riksdagen and 1.1392 for 2028Pensionsmyndigheten, both below the 1.1500 thresholdRiksdagen, so the forecast shows no surplus distribution in either 2027 or 2028Riksdagen and no short-term effects on pensionsRiksdagen. The balance ratio is hard to predict even in the short term and can vary considerably from year to year, so each year's calculation decides.

Legal basis: socialförsäkringsbalken as amended pursuant to Prop. 2025/26:169 Utdelning av överskott i inkomstpensionssystemet, with the distribution rule, distribution factor and indexation adjustments.

Advise pension clients that the new surplus rule adds nothing to 2027 or 2028 pensions and that any future payout arrives inside the ordinary pension amount.

Sources

SwedenPensionsmyndigheten

New gas shares income-pension surplus from 2027

By Taxxa AI OyPublished 23 October 2026

Payroll & Labour

Advise pension clients that the new surplus rule adds nothing to 2027 or 2028 pensions and that any future payout arrives inside the ordinary pension amount.