Oavsett om du rekryteras till nytt jobb, är vd och ägare eller om du ska förhandla om ersättningen med styrelsen finns en hel del att tänka på. Alexander Esberg, pensionsspecialist på revisionsbyrån Grant Thornton påpekar att det skiljer sig beroende på om man är anställd vd eller är ägare.
Bonus eller pension – så förhandlar du smart som vd
Privatekonomi Lön, bonus och pension. För en vd finns ett par saker att hålla i huvudet när ersättningen ska förhandlas. Pensionsspecialisten Alexander Esberg tipsar om hur man kan tänka när man lägger upp det – både som anställd vd och ägare. Dessutom finns flera vanliga fallgropar att hoppa över.

Alexander Esberg. Foto: Adobe Stock/Robin Lundin.
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Så kan du tänka som anställd
Som vd har du normalt inte kollektivavtal och har därför inte kollektivavtalad tjänstepensionsplan. I stället tillhör vd:ar den så kallade frikretsen och är fri att välja en individuell pensionslösning. Oavsett hur man lägger upp det – det är möjligt att välja kollektivavtalad tjänstepension – så tycker Alexander Esberg att man ska tänka på att tjänstepensionen är mer än bara ett sparande inför sin ålderdom:
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


