On 21 September 2015, the Budget for 2016 was presented to the Swedish parliament. The main proposed tax related measures concern individual income tax, social security contributions and VAT grouping. Individual Income Tax The upper individual income tax bracket is increased from SEK 616,100 to SEK 625,800. Social Security Contributions A special salary tax of 6.15% payable by the employer is introduced on the salary of employees aged 65 or older or those that receive old-age pension; The reduced social security contribution for young employees aged 26 or younger will be abolished from 1 June 2016; The retirement pension contribution...