Notes on Individual Rules under the Japan-Sweden Social Security Agreement

For elimination of dual coverage, the Japan-Sweden Social Security Agreement covers following social security systems: 　　
- For Japan: National Pension and Employee's Pension Insurance
- For Sweden: Income-based old-age pensions, guarantee pensions, survivor’s pensions, surviving children’s allowance, and sickness compensation, activity compensation
If you are sent from Japan to work in Sweden, you will be exempted from coverage of the Swedish systems from the first date of such detachment* to the last date of the detachment, but no more than 5 years from the first date of the detachment, on condition that you are covered by the Japanese public pension system
* From the date of entry into force of the Agreement, if you have already been detached before the entry into force of the Agreement.

If you work as an employee on board of a sea-going vessel flying the flag of either contracting country, you will be subject only to the systems of the contracting country where your employer is located.

If you work as a crew on an aircraft of international traffic, you will be covered only by the social security system of the country in which your employer is located.

The text of the Agreement between Japan and Sweden has no provision for extension of the period of exemption, i.e. extension over 5 years is not stipulated on the text. Please note, however, that Japanese side and Swedish side previously confirmed that such an extension for workers sent to Sweden might be exceptionally granted under the Article 10 of the Agreement. The request for such extension shall be examined on a case-by-case basis.

If you have any coverage period under the Swedish pension system, you are eligible for the Swedish benefits without totalizing Japanese coverage periods, since there is no minimum coverage period requirements to receive the Swedish Income-based pensions. However, you may still totalize your Japanese periods to fill the gap for some of the Swedish benefits entitlement.
Please note, that Japanese coverage periods cannot be totalized to meet the eligibility for the gurantee pension which requires certain period of residence in Sweden.

If you do not have enough Japanese coverage periods alone to qualify for Japanese benefits, your coverage periods under the Swedish pension system can be totalized to establish the entitlement of the Japanese benefits as long as such periods of both countries do not overlap.
Please note that the Swedish pension records have been managed by the yearly unit. For totalization purpose, your one-year coverage under the Swedish pension system will be considered as 12-months coverage under the Japanese pension system. Please note, however, that totalized periods do not exceed 12 months per year.
If you meet the qualification requirements by totalizing coverage periods in both country, you may receive the Japanese benefits; the benefit amounts correspond to the coverage periods under the Japanese pension system.

You can decide on when you start to receive pension benefits after you reach the age specified by Swedish law. (It is not possible to retroactively select the period to start receiving pension.)
The pensionable age is 62 in 2022, and is gradually rising. It will be raised to 63 in 2023, and 64 in 2026.
You should file a claim for income-based old-age pension benefits 6 months before you wish to start receiving.

If you reside in Japan, the Swedish pension benefits are paid by direct deposit to your bank account in Japan.

If you, a detached worker or a self-employed person, have already been working in Sweden before the date of entry into force of the Agreement, you will be exempted from the Swedish systems for 5 years from the date of entry into force of the Agreement, as long as such detachment is expected to end within 5 years from the date of entry into force of the Agreement. Please apply for a Japanese Certificate of Coverage at the Japan Pension Service branch office and receive your Certificate after the entry into force of the Agreement. Then please ask your employer to submit the copy of the Certificate to the Swedish Tax Agency and to complete the procedure to end the coverage by the Swedish systems.

There is the Income Tax Convention between Japan and Sweden. However, there is no specific provision for income tax on pension benefits in the Income Tax Convention. Therefore, the tax imposed on your pension benefits from the other country is subject to the Tax Laws of each country.