PGI (pensionsgrundande inkomst)
PGI (pensionsgrundande inkomst) is the income your allmän pension is actually calculated on. It is your income after a 7% deduction for the general pension fee, and it is capped, so not every krona you earn builds pension.
How it is worked out
Start from your salary and benefits, subtract the 7% allmän pensionsavgift, and cap the result at 7.5 × IBB (625 500 kr for 2026). Your gross income reaches that cap at the pension ceiling of 8.07 × IBB (673 038 kr), which is why that is the number you usually see quoted. 18.5% of the resulting PGI is what goes toward your allmän pension each year, split between inkomstpension and premiepension.
What counts
Salary counts, but so do several benefits, sick pay, parental leave and unemployment benefit are all pensionsgrundande. That is part of why protecting your SGI matters: keeping your benefit income up also keeps your pension building during those periods.
Where it shows up
- Public pension
- Pension
Income above the ceiling builds no allmän pension at all. That is the practical reason higher earners depend on tjänstepension and private savings to fill the gap.