Smoothly into Retirement.
Beräkna your net income during partial retirement. Block model or equal distribution model.
Legal minimum: 20%. Many collective agreements offer more (e.g. 30%).
Although you only **work 50%**, thanks to the top-up you receive **88% of your previous net**.
Den top-up is tax-free but subject to progression clause. This is not accounted for in this quick calculation.
Deltidspension 2026: What You Need to Know
Partial retirement allows employees to gradually transition into retirement. You work half-time but receive additional top-up payments from your employer, resulting in more than 50% of your previous net income.
Lön during Deltidspension
- Din working hours are reduced to 50%
- Den employer pays a top-up (min. 20%, often 30% per collective agreement)
Pension Contributions
During partial retirement, the employer pays additional pension contributions (at least 80% of full-time contributions), so your pension entitlements remain largely intact.
Block Model vs. Equal Distribution
There are two models: I the block model, you work full-time in the first half and are off in the second half. I the equal distribution model, you work half-time throughout the entire period.
More Helpful Calculators & Guides
Sources & References (2026)
All calculations are based on the official legal provisions for 2026. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.