This section presents ASK's rules on remuneration for senior executives and incentive programmes.
The remuneration rules replace the previous self-regulation regarding remuneration to senior executives and share and share price-related incentive programmes. The rules also contain certain provisions that supplement the rules in the Companies Act regarding remuneration guidelines and remuneration reports.
Revised rules were published on 12 December 2025 and will come into force on 1 January 2026.
The changes made are primarily linguistic and pedagogical clarifications due to application issues that have arisen since the current rules came into force, whereby, for example, the board's responsibility for incentive programmes has been made clearer. In addition, certain clarifications have been made regarding the information to be provided to the general meeting prior to decisions on incentive programmes and the content of the remuneration report.
Remuneration rules 2025
A version highlighting the changes between the 2021 and 2025 regulations can be found in the drop-down list under History.
In conjunction with the rules coming into force, the Swedish Securities Council issued a ruling (AMN 2021:09) where closely related questions are dealt with, also with relevance for good practices on the stock market with regard to stocks and stock price- related incentive programmes.