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.

Bonus eller pension – så förhandlar du smart som vd
Alexander Esberg. Foto: Adobe Stock/Robin Lundin.

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.

Någonting är fel

Du är inloggad som prenumerant hos förlaget Pauser Media, men nånting är fel. På din profilsida ser du vilka av våra produkter som du har tillgång till. Skulle uppgifterna inte stämma på din profilsida – vänligen kontakta vår kundtjänst.

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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