{"id":1426,"date":"2022-10-26T13:44:00","date_gmt":"2022-10-26T11:44:00","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/pension-for-foretagare\/"},"modified":"2024-09-25T16:39:43","modified_gmt":"2024-09-25T14:39:43","slug":"pension-for-foretagare","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/tips\/pension-for-foretagare\/","title":{"rendered":"Pension f\u00f6r f\u00f6retagare"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong><strong><em>Pension \u00e4r uppskjuten l\u00f6n och en del av sparande. En viktig sak att t\u00e4nka p\u00e5 f\u00f6r dig som \u00e4r f\u00f6retagare. F\u00f6rsta steget f\u00f6r att f\u00e5 en bra pension \u00e4r att ta ur en rimlig l\u00f6n eftersom den ligger till grund f\u00f6r den pensionsgrundande inkomsten. Men ofta beh\u00f6ver den kompletteras och d\u00e5 finns det f\u00f6r f\u00f6retagare flera olika alternativ.<\/em><\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>Tj\u00e4nstepension, inneb\u00e4r att f\u00f6retaget betalar premie f\u00f6r en pensionsf\u00f6rs\u00e4kring som \u00e4r avdragsgill f\u00f6r bolaget och den anst\u00e4llde beskattas n\u00e4r utbetalning sker. Det \u00e4r aldrig f\u00f6r sent att b\u00f6rja betala in till en tj\u00e4nstepension och avdragsramarna f\u00f6r en f\u00f6retagare \u00e4r oftast tillr\u00e4ckliga. Tj\u00e4nstepension \u00e4r enkelt och kostnadseffektivt s\u00e4tt att \u00e5stadkomma ett pensionskapital. Det kr\u00e4vs inte kollektivavtal f\u00f6r att kunna ha tj\u00e4nstepension.<\/li>\n\n\n\n<li>Direktpension, vilket inneb\u00e4r att bolaget sk\u00f6ter utbetalningen av pension n\u00e4r det \u00e4r dags. Detta f\u00f6ruts\u00e4tter att det sker ett sparande i bolaget s\u00e5 att det finns pengar den dagen utbetalning ska ske. Det \u00e4r ocks\u00e5 viktigt att skydda kapitalet s\u00e5 att det kan betalas ut \u00e4ven om bolaget inte finns kvar, t.ex. f\u00f6rsatts i konkurs. D\u00e4rf\u00f6r b\u00f6r en pensionsutf\u00e4stelse tryggas med t.ex. en kapitalf\u00f6rs\u00e4kring d\u00e4r den anst\u00e4llde \u00e4r f\u00f6rm\u00e5nstagare.&nbsp;<\/li>\n\n\n\n<li>Sparande i bolaget genom att \u00f6verskottslikviditet placeras som senare kan anv\u00e4ndas f\u00f6r utdelning eller l\u00f6n\/pension. \u00c4ven h\u00e4r \u00e4r det mycket viktigt att skydda kapitalet. Detta kan ske p\u00e5 olika s\u00e4tt t. ex. genom f\u00f6rs\u00e4kringar eller bolagsstrukturer med t. ex. ett holdingbolag dit vinstmedlen flyttas.&nbsp;Bolaget kan placera medel p\u00e5 t. ex. b\u00f6rsen, fonder eller f\u00f6rs\u00e4kringar.<\/li>\n<\/ul>\n\n\n\n<p>Privat pensionssparande \u00e4r numera ett d\u00e5ligt alternativ f\u00f6r de flesta och s\u00e4rskilt f\u00f6r f\u00f6retagare. Visserligen \u00e4r premien avdragsgill som allm\u00e4nt avdrag i deklarationen om man saknar pensionsr\u00e4tt fr\u00e5n det egna f\u00f6retaget men den \u00e4r inte avdragsgill i bolaget och utfallande belopp beskattas fullt ut. D\u00e5 kan det vara ett b\u00e4ttre alternativ med tj\u00e4nstepension eller att spara i t. ex. ISK eller fonder d\u00e4r \u00f6verskottet beskattas som inkomst av kapital.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div id=\"share-block_61b098dc78a4b\" class=\"acf-block share my-2\">\n    <div class=\"block__content\">\n        <div class=\"font-bold text-dark\">\n            Dela eller skriv ut        <\/div>\n        <div class=\"icons flex space-x-2 mt-1\">\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/lr-revision.se\/ostergyllen-motala\/tips\/pension-for-foretagare\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-linkedin\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/lr-revision.se\/ostergyllen-motala\/tips\/pension-for-foretagare\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-facebook-f\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='mailto:&#x64;&#46;&#x69;&#110;g&#x65;&#109;&#x61;&#114;s&#x73;&#111;&#x6e;&#64;l&#x72;&#45;&#x72;&#x65;v&#x69;&#115;i&#x6f;&#110;&#x2e;&#115;e?body=https%3A%2F%2Flr-revision.se%2Fostergyllen-motala%2Ftips%2Fpension-for-foretagare%2F' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-envelope\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='javascript:;' onclick=\"window.print();return false;\" target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-print\"><\/i>\n                <\/a>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"template-posts-block_61b0b734c6298\" class=\"acf-block template-posts\">\n    <div class=\"block__content\">\n        <!-- wp:spacer {\"height\":10} -->\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"borderRadius\":0,\"backgroundColor\":\"green\",\"textColor\":\"white\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-green-background-color has-text-color has-background no-border-radius\" href=\"https:\/\/lr-revision.se\/ostergyllen-motala\/prenumeration\/\">Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n<h2>&nbsp;<\/h2>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>Pension \u00e4r uppskjuten l\u00f6n och en del av sparande. En viktig sak att t\u00e4nka p\u00e5 f\u00f6r dig som \u00e4r f\u00f6retagare. F\u00f6rsta steget f\u00f6r att f\u00e5&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 04:01:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=1426"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1426\/revisions"}],"predecessor-version":[{"id":1810,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1426\/revisions\/1810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1427"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}