beräkningsgrund

Beräkningsgrund is a Swedish term that denotes the basis on which a calculation is performed. It is the collection of data, values, or facts used as input to determine a payment, benefit, tax, or charge. The beräkningsgrund is defined by law, regulation, or policy and can be adjusted over time as rules change.

Common contexts include social insurance, pensions, unemployment benefits, and taxation. In each context the rules specify what counts as beräkningsgrund and how it is gathered for a given period. Examples of elements that may form the beräkningsgrund are earned income, insured income, days of work, or eligibility factors such as age or family situation. Deductions, caps, or special rules may apply, affecting what is included or excluded.

Calculation is performed by applying rates, proportional factors, or formulas to the beräkningsgrund to determine the final amount. Because the beräkningsgrund can differ between programs and individuals, the resulting payment may vary even for seemingly similar cases. Agencies such as Försäkringskassan (The Swedish Social Insurance Agency) or Skatteverket (the Swedish Tax Agency) publish definitions and guidelines describing the beräkningsgrund for each program.

In Swedish, beräkningsgrund literally means calculation basis. The term emphasizes the input data used to derive an outcome, rather than the outcome itself.