1. Salaried employees Collective insurance schemes 2015-011

2. Salaried employees - agreements IncidentPrecondition Sickness Retirement pension Death ITP Work injuryTFA DeathTGL Work shortageReadjustment agreements Overwiew 22015-01

3. Sickness 10% collectively agreed sick pay 80% sick pay 90% collectively agreed sick pay 65% ITP 7,5 pba 20 iba 30 iba 32,5% ITP 10% ITP days 91-360 salary 14 365 65 years 64% sickness compen- sation 15% ITP 80% sick pay 75% sickness benefit 1 90 80% sickness benefit (max. 550 days) The employer submits a report after 90 days of illness ITP 32015-01

4. Retirement pension - ITP 1 25 65 years 55 Premium SEK 36,313/month 7,5 iba Lifelong or temporary pension Full or partial 30 % 4,5 % SALARY The employer can pay supplementary premiums ITP 42015-01

5. Summary Salaried employees born in 1979 or later Applies irrespective of the type of employment Disability pension from age 18 Defined premium pension from 25 years No pay ceiling Active choice Choice of repayment cover and family cover Flexible drawing of retirement pension Summary - ITP 1 ITP 52015-01

6. Overview - ITP 1 Health insurance 18 years 25 years 55 years65 years Defined premium pension Waiver of premium Early drawing ITP 1 Statutory pension ITP 62015-01

7. Summary - ITP 2 Retirem. pension Family pension 32,5% 16,25%32,5% 65% 32,5%65% (333 750) 10%* (435 750) - Defined benefits Defined premiums * days 91 - 360 30 iba 20 iba 7,5 2 % of salary ITPK (333 750) 15% (435 750) 10% Disability pension sickness benefit sickness compensation Final payment 62 years ITP 72015-01

8. Alternative ITP - ITP 2 A salaried employee with a salary above 10 iba (SEK 581,000 in 2015) can, by agreement with the employer, choose Alternative ITP (released premium, premium ladder, etc.) ITP 1 ITP 82015-01

9. Summary - ITP 2 Summary Salaried employees born in 1978 or earlier Permanent (incl. probation) - at least 8 hours/week Limited employment period (> 3 months) Family pension salary > 7,5 iba Final payment 62 years Summary ITPK – defined premium pension Pay ceiling 30 iba Flexible drawing of retirement pension Disability pension Defined benefits pension ITP 92015-01

10. Overview - ITP 2 28 years 55 years62 years65 years ITP - retirement pension ITPK Early drawing Final payment ITPK ITP 10%, 65%, 32,5% Statutory pension ITP - family pension Health insurance - - - ITP 102015-01

11. Work Injury - compensation Statutory Life annuity < 7.5 pba Certain costs Compensation in the event of death TFA Life annuity > 7.5 pba Compensation for loss of income (accidents at work only) Costs Non-profit compensations Compensation in the event of death Lag/TFA 112015-01

12. Work Injury - compensation When?StatutoryTFA During period of acute illness Certain costsAccidents at work - costs - compensation for loss of income - pain and suffering Occupational disease - costs Travel accidents - costs - pain and suffering In the case of disability Life annuity < 7.5 pba Life annuity > 7.5 pba Future extra costs Disability compensation In the case of rehabilitation Certain costs In the event of deathFuneral grant Survivor's life annuity Funeral costs Loss of support Relative's psychological problems Lag/TFA 122015-01

13. During employment - salaried employees ” applies for the duration of employment” 8 hours/week age 18 Retirement pension age 70 TGL tjänstegrupplivförsäkring 13 Exceptions -study leave 2015-01

14. General beneficiariese - TGL Spouse Child(ren) Parents Estate ½ pba Child(ren) under age 20 + Child supplement 2 - ½ pba Basic benefit 6 - ½ pba TGL tjänstegrupplivförsäkring 142015-01

15. Work shortage - career readjustment insurance Career readjustment supportSeverance compensation (AGE ) Measures that facilitate obtaining a new job for those who have been or risk being given notice due to work shortage Compensation to employees who have been given notice due to work shortage 0.3% (0.7% local collective agreement companies) Charged via invoice from Fora TRR Trygghetsrådet 152015-01

16. AGE - guarantee level Salary 40,000 SEK70%50% Guarantee28,000 SEK20,000 SEK UIF 680 SEK/day x 22- 14,960 SEK AGE13,040 SEK 5,040 SEK Guarantee level 50 % after 6 months ( including UIF) TRR Trygghetsrådet 162015-01

17. Summary - salaried employees ITP 1 Overview Health insurance age 18 age 25 age 55age 65 ITP (temp / lifelong) Defined premiums Early drawing ITP 1 TGL TFA age 18 age 55 Phasing out Working hours as well as travel to and from work age 70 Statutory pension Career readjustment support age 40 AGE TRR 172015-01

18. Summary - salaried employees ITP 2 Overview TGL age 70 age 62 Statutory pension Phasing out Health insurance age 18 age 28age 55age 65 ITPK (temp / lifelong) ITP - retirement pension ITP - family pension > 7.5 iba ITPK Early drawing ITP 2 TFA age 18 age 55 Working hours as well as travel to and from work Final payment ITP (temp / lifelong) Benefits/defined premiums Career readjustment support age 40 AGE TRR 182015-01

19. To consider - salaried employees IncidentITP 1ITP 2 New employees Report to Collectum All salaried employees from age 18, regardless of type of employment Report the gross salary paid each month Report to Collectum Permanent/temporary employees from age 18 Limited employment period - report after 3 calendar months 2015-0119 Overview

20. To consider - salaried employees IncidentITP 1 and ITP 2 Information Which insurance schemes are included in the employment and the beneficiary clause in TGL ITP 1 and ITPK choice according to circular from Collectum Illness Notify illness to FK in the case of illness > 14 days Notify illness to Collectum in the case of sick leave exceeding 90 days In the case of sickness compensation - inform about the insurance applies until reaching age 65 Work injury Obligation to notify to FK Certification of employment situation to AFA insurance Death Report to Collectum Report to TGL company Pension The respective company contacts the employee approx. 3 months before retirement 2015-0120 Overview