Sweden Payroll Information – Deel Global Payroll

Updated on: 2025/08/04 14:35 (UTC)

Overview

The Kingdom of Sweden, located in Scandinavia in northern Europe, is a parliamentary democracy and a member of the European Union. Sweden has 21 counties, within which are 290 municipalities. The countries that share land borders with Sweden are Norway to the west and Finland to the east. Sweden is separated from Denmark by the Øresund strait, and the shortest distance between the coastlines of two countries through traveling across the Øresund is fewer than 5 kilometers. Sweden’s territory includes its European mainland and many islands, with Gotland the largest among the islands. Gotland is located in the Baltic Sea and is larger by land area than some countries, such as Luxembourg and Singapore.

Sweden’s currency is the Swedish krona.

Employers are responsible for withholding at source employee income taxes and social contributions, as well as contributing their own social insurance taxes based on employee income. Taxes are levied at the national, county, and municipal levels.

Employers also must provide mandated workplace protections, although many benefits like minimum wage and the regularity of wage payments generally are negotiated through collective bargaining agreements. Employees are guaranteed vacation time, maternity and sickness leave, and termination pay, among other services, regardless of their job.

Foreign workers in Sweden for less than six months and not covered by a treaty are required to pay a flat-rate tax on income accrued in Sweden. Workers in Sweden for more than six months are counted as tax residents.

Swedish residents working in the United States are covered by U.S. tax law with possible treaty and work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.

CURRENCY DETAILS

The currency of Sweden is the Swedish krona (SEK), also known as the Swedish crown and also simply known in Sweden as the krona. The internationally recognized three-letter currency code for the Swedish krona is SEK, which also is one of the currency’s commonly used currency symbols. The plural form of Swedish krona is Swedish kronor.

When an amount of Swedish kronor is written using the currency symbol SEK, as is commonly done in English, the symbol precedes the numerical value with a space between the numerical value and symbol.

There is a set of currency symbols applicable to crown currencies, which are currencies whose name contains a word that translates to crown, including the words koruna, krona, króna, and krone. When an amount of Swedish kronor is written using the currency symbol Skr. or one of its variants (Skr, SKr., SKr, SKR., and SKR) to distinguish Swedish kronor from other crown currencies, and when Swedish documents use the general crown currency symbol kr. or one of its variants (kr, Kr., Kr, KR., and KR) to refer to Swedish kronor, the symbol follows the numerical value with a space between the numerical value and symbol.

One hundredth ( ¹ ⁄ ₁₀₀ ) of a Swedish krona is referred to as an öre, with the plural form either the same as its singular form or ören depending on context.

When amounts of Swedish kronor are written in Swedish, the comma that in English separates the thousands place from the hundreds place instead is rendered as a space, and the dot (.) that in English separates the ones place from the tenths place instead is rendered as a comma.

Digital Currencies: Sweden does not consider but does not consider digital currencies to be legal currency since currencies are, by Sweden’s definition, tied to a central bank or a geographic area.

Digital currency payments are generally taxed as an asset subject to capital gains tax.

The European Banking Authority does not consider digital currencies to be legal currency. However, under a 2015 ruling by the European Court of Justice, bitcoin generally is considered a currency rather than a property for tax purposes in the European Union. Under the ruling, digital currency transactions are exempt from value-added tax (VAT) under a provision regarding transactions pertaining to currency, bank notes, and coins that are used as legal tender.

TAXES

Employers are responsible for deducting income taxes and social insurance contributions from employee wages prior to payment and remitting them to the tax authorities, or the Swedish Tax Agency (Skatteverket).

Employers are responsible for withholding three types of income taxes: the state income tax, the municipal income tax, and the county income tax. The former is determined at the national level while the latter two are set by local legislatures.

The tax year in Sweden is a calendar year from Jan. 1 to Dec. 31.

Coronavirus (Covid-19) Guidance: According to European Commission guidance, employees who normally work in one European Union member country and live in another are still considered to be insured by the social insurance system of the normal work country while working at home.

Under Law 2020: 202, which took effect April 6, 2020, employers were only assessed the old-age pension contribution from March 1, 2020, to June 30, 2020, on the first SEK 25,000 of monthly wages per employee for up to 30 employees.

Effective from June 1 to Aug. 31, 2021, employers are only assessed the old-age pension contribution on the first SEK 25,000 of monthly wages per employee for employees who were age 18 to 22 on Jan. 1, 2021.

Income Taxes

Coverage: Residents of Sweden are liable to income taxation on their worldwide income. Taxpayers are residents if they normally spend their days in Sweden, or, if moving to Sweden, from the date of arrival. Individuals with a habitual abode in Sweden, which is defined by a six-month stay or longer, also are liable to universal income taxation.

Individuals with a substantial connection to Sweden, such as family, property or assets, may be liable to worldwide income taxation, even if they are living abroad.

Rates and Thresholds: Income tax rates are levied on a progressive scale for residents, with rates ranging from zero to 25%. In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket. Sweden’s income tax rates for residents generally do not change from year to year, although the minimum and maximum amounts of applicable income for each income tax bracket are subject to change each year.

The Swedish Tax Agency recognizes three sets of ranges of income that are applicable to Sweden’s personal income tax rates. One set contains ranges that do not include a basic deduction of income subject to income taxation, with each amount of income upon which a tax rate takes effect specifically referred to as a threshold (skiktgräns). The other two sets contain ranges that include a basic deduction, with each amount of income upon which a tax rate takes effect specifically referred to as a break point (brytpunkt). Of the two sets with ranges that include a basic deduction, one set is for individuals who were up to 65 years of age at the start of the year and the other set is for individuals who were at least 66 years of age at the start of the year.

Effective for 2022, Sweden’s national personal income tax rates for residents of Sweden and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income Excluding Basic Deduction (Swedish Kronor)	Range of Annual Income with Basic Deduction, Up to 65 Years of Age (Swedish Kronor)	Range of Annual Income with Basic Deduction, At Least 66 Years of Age (Swedish Kronor)	Income Tax Rate
Up to SEK 540,700	Up to SEK 554,900	Up to SEK 618,700	zero
More than SEK 540,700	More than SEK 554,900	More than SEK 618,700	20%

Effective for 2021, Sweden’s national personal income tax rates for residents of Sweden and minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income Excluding Basic Deduction (Swedish Kronor)	Range of Annual Income with Basic Deduction, Up to 65 Years of Age (Swedish Kronor)	Range of Annual Income with Basic Deduction, At Least 66 Years of Age (Swedish Kronor)	Income Tax Rate
Up to SEK 523,200	Up to SEK 537,200	Up to SEK 596,800	zero
More than SEK 523,200	More than SEK 537,200	More than SEK 596,800	20%

The minimum and maximum income amounts for each of Sweden’s tax brackets take Sweden’s basic deduction for individuals who are up to 64 years of age and basic deduction for individuals who are at least 65 years of age into account, with the indicated income amounts in the previously included tax rate chart the minimum and maximum amounts of taxable income after applying a basic deduction to total income.

Tax deduction tables for wages paid to employees on a monthly basis are available from the Swedish Tax Agency. Deductions of income tax from employment income often are referred to in Sweden as A-tax, or preliminary tax, with this name derived from the concept that the income tax deducted from employees’ wages and paid to the Tax Agency does not itself necessarily represent the final tax amount owed to the agency, with that final amount determined as part of individual income tax filing.

Payments to employees other than regular wages are subject to an income tax withholding rate of 30%.

Employees with total annual income of less than SEK 1,000 are not subject to income tax withholding.

Sweden uses a flat income tax rate for nonresidents. Nonresident income taxation in Sweden often is referred to in the country as SINK, which is an abbreviation of the Swedish-language translation of state income tax for nonresidents, särskild inkomstskatt för utomlands bosatta.

The standard flat income tax rate for nonresidents is 25%.

A lower flat income tax rate of 15% is assessable on eligible nonresident athletes, artists, and sailors.

Registration: All taxpayers are registered in the national population register under the Swedish Tax Agency (Skatteverket) when they are paid by employers. Employees registered into the Tax Agency’s system are assigned a national identification number, which includes the employee’s date of birth and a four-digit individualized identification number. Nonregistered people, either from not working or migration, are assigned a 10-digit coordination number rather than a national ID number.

Most Swedish residents are registered by birth, from hospital reporting, or when marriage occurs. Individuals are responsible for keeping the Tax Agency records current, such as when a taxpayer moves residences or increases the household size with children.

Swedish residents also should apply for an identification card with the Tax Agency. The card requires the applicant to be registered with the Tax Agency’s registrar, be 13 years of age (with consent), and complete the appropriate paperwork. The card’s electronic identification is useful for completing the income tax return, changing key information online, and proving identify in other non-taxation contexts.

Employers, when registering for the first time with the Tax Agency, must as part of their registration provide the date when they are to provide their first salary payment, the number of months of the year when they expect to be legally obligated to pay employees, the estimated number of employees they are to have during the year, and the estimated total amount of wages they are to pay for the first 12 months of operations. Employers may complete their registration with the agency through using the agency’s Verksamt.se portal.

Taxable Amounts: Income taxes are based on total income and earnings from employment, including bonuses and commissions, as well as cash and fringe benefits, including sickness benefits, maternity benefits, pension, car benefits and food vouchers. Employees also are taxed on tuition reimbursements, cost-of-living allowances, subsidized housing, rest or relaxation facilities provided by employers, and other benefits provided by employers.

Employees’ personal use of employer-provided mobile phones that are essential for employees’ performance of their work duties is nontaxable.

Withholding Methods: Employers withhold income taxes and social insurance contributions using the Pay-As-You-Earn (PAYE) system from employee wages on a monthly basis. The income tax accrued as employees are paid by employers (not self-employed) is called the preliminary tax, or A-tax.

Returns and Remittance: Employers deduct taxes from employee wages on a monthly basis and must remit them to the Swedish Tax Agency using the PAYE system no later than the 12th day of the month following the month when the taxes were required to be withheld, although employers’ deadlines may be adjusted by the Tax Agency.

Effective since Jan. 1, 2019, employers must, for each of their employees, file an individualized PAYE return containing information about payments to the employee and tax withholding from the payments, and the returns must be filed each month with the Tax Agency. An individualized PAYE return for an employee also is known as an employer’s declaration at the individual level (arbetsgivardeklaration på individnivå, abbreviated as AGI). When an employer provides an employee’s individualized PAYE return to the government, the employer also must provide a copy of the return to the employee.

For each month when an employee is paid wages, the tax withheld from the employee’s wages, the employer’s social taxes based on those wages, and the employer’s declaration at the individual level detailing the payment and applicable tax data must be submitted to the Tax Agency by the 12th day of the following month. Employers registered for value-added tax and that have more than SEK 40 million in annual income must submit employer’s declarations for each month by the 26th of the following month, but must make payments by the 12th of the following month.

The tax agency provides multiple methods for submitting the declarations, among which is that employers can submit the declarations electronically through an online portal of the Tax Agency by clicking the “Submit employer declaration” (Lämna arbetsgivardeklaration) link on the Tax Agency’s main webpage regarding employer declarations at the individual level. Employers also may submit the forms electronically to the Tax Agency by enabling their payroll software to send the forms to the agency through using an open Application Program Interface (API), with API resources available from the Tax Agency. Equivalent paper forms also are available from the Tax Agency, and four paper forms address components of the employer declaration at the individual level, including Form 4786, Employer Declaration Main Assignment (Arbetsgivardeklaration Huvuduppgift); Form 4787, Employer Declaration Social Security Agreement (Arbetsgivardeklaration Socialavgiftsavtal); Form 4788, Employer Declaration Individual Assignment (Arbetsgivardeklaration Individuppgift); and Form 4789, Employer Declaration Individual Assignment Insurance Payments, etc. (Arbetsgivardeklaration Individuppgift Försäkringsutbetalningar m.m.).

Before employers were subject to the requirement to file individualized returns for their employees on a monthly basis, they were required to file with the Tax Agency an annual income statement (kontrolluppgift, abbreviated as KU) for each employee showing payments to the employee for the entire year and the taxes and contributions paid through withholding by the employee. However, all employers were required to submit a final set of annual income statements in January 2019 to report data for 2018 regarding payments to employees and taxes withheld from those payments. When an employer provided an employee’s annual income statement to the government, the employer also was to provide a copy of the statement to the employee.

Employers deposit preliminary income taxes with the Swedish Tax Agency, which distributes applicable amounts to employee tax accounts, which are assigned to every employee by the Tax Agency. Employees also may pay into the tax account at any time, however, such as when they want to cover future tax liabilities in advance or avoid interest that may accrue. Employers and employees pay into the tax account in two ways: online or using a preprinted paying-in form using their account reference number (OCR), which all taxpayers are given, and the Tax Agency’s bank giro number.

Employees may review data regarding taxes withheld from their wages using the My pages (Mina sidor) portion of the Tax Agency’s E-Services (E-tjänster) portal, which is part of the Tax Agency’s broader Self-Service (Självservice) portal.

Employee Share Plans: Employees generally are taxed on a stock option plan on the difference between the fair market value of the share and the price upon exercise of the share. This difference is taxed progressively as income. Additionally, the difference is subject to withholding for social security contribution. The sale of shares is taxed as capital gains.

Recordkeeping: All record retention in Sweden is governed by the Swedish Accounting Standards Board. Employers are required to maintain account records, including all payroll taxes, business transactions, and financial statements. All accounting information must be retained for not less than seven years in any format (e.g. online, disc, hard-copy).

Employers in multiple industry sectors are covered by a requirement to maintain a personnel register that includes payroll-related data, including, but not limited to, their total number of employees, their total number of individuals who perform work for them but who do not receive salary, and the total hours that each worker performs work. Effective since July 1, 2018, other types of payroll-related data must be included in the personnel register, including, but not limited to, each employee’s amount of salary and each employee’s record of taxes deducted from payments to them. In general, to be covered by the documentation requirements taking effect July 1, 2018, employers must have at least 15 employees and at least 75% of their business activities must principally relate to activities covered by the requirement to maintain a personnel register. The industry sectors covered by the aforementioned requirements include, but are not limited to, restaurants; construction; hairdressers; and laundry services; and effective since July 1, 2018, the covered industry sectors also include the industry sector of food, beverage, and tobacco wholesalers; companies offering massage and beauty services; and vehicle service providers.

Penalties: Employers failing to file and/or submit social insurance contributions may subject them to fees ranging between SEK 5,000 for the initial delay and as much as SEK 15,000 for delays of five months or longer. Employees failing to file their returns in a timely manner generally are liable for a fine of SEK 500 to SEK 1,000.

Moreover, late-payers may be subject to debt collection by the Enforcement Authority, which notifies taxpayers who fail to file. Penalties for tax debt may result in a notice in credit records and reflect poorly for taxpayers’ overall credit. Other punitive measures against employers include seizure of assets while those for employees may include seizure of salary, in which the Enforcement Authority automatically deducts a portion of a taxpayer’s salary.

Most debts to the Swedish government are subject to a five-year statute of limitations.

Social Taxes

Coverage: Residents of Sweden are liable to social insurance contributions on their worldwide income. Taxpayers are residents if they normally spend their days in Sweden, or, if moving to Sweden, from the date of arrival. Individuals with a habitual abode in Sweden, which is defined by a six-month stay or longer, also are liable to universal taxation.

Finally, individuals with a substantial connection to Sweden—such as family, property or assets—may be liable to worldwide income taxation, even if they are living abroad.

Rates and Thresholds: Employers are responsible for contributing social insurance payments. The total social insurance contribution rate that employers are assessed on wages paid to their employees is based on the ages of the employees to whom wages were paid.

The standard total social insurance contribution rate is assessed on employers for wages paid to employees who are younger than 66 years of age.

Effective for 2022, unchanged from 2021, the standard total social insurance contribution rate for employers is 31.42%, which includes a retirement fee (old-age pension) rate of 10.21%; a survivor fee of 0.6%; a health insurance payment rate of 3.55%; a parental fee of 2.6%; a workers’ compensation fee of 0.2%; a labor market contribution fee of 2.64%; and a general salary fee of 11.62%.

Effective starting July 1, 2019, as the special payroll tax is no longer in effect, the social insurance contribution rate assessed on employers for wages paid to employees who are at least 66 years of age but born after 1937 is 10.21%, and the social insurance contribution rate assessed on employers for wages paid to employees born in 1937 or earlier is zero.

Effective starting Aug. 1, 2019, the only social tax that employers are assessed on the first SEK 25,000 of wages per month paid to employees who were 15, 16, or 17 years of age as of Jan. 1 of the year including that month is the old-age pension rate of 10.21%. Employers must pay all social taxes on the part of these employees’ wages exceeding SEK 25,000 per month.

Effective from Jan. 1, 2021, to March 31, 2023, the social taxes employers are assessed on the first SEK 25,000 of wages per month paid to employees who were 18 to 22 years of age as of Jan. 1 of the year including that month are the old-age pension rate of 10.21% and the other employer social taxes reduced to 45% of their normal rates, reducing the total contribution rate to 19.73%. Employers must pay all social taxes on the part of these employees’ wages exceeding SEK 25,000 per month.

Employees are responsible for paying 7% of taxable income for pension insurance, as well as less than 0.05% of their account values in administrative fees. The assessment for pension insurance is subject to an annual pensionable income ceiling. Sweden determines the annual pensionable income ceiling as a multiple of its income base amount (inkomstbasbelopp), which is an amount subject to annual adjustment for inflation. The general annual pensionable income ceiling is 7.5 times the income base amount, but because a general pension fee also is factored into the calculation, the implemented annual pensionable income ceiling is 8.07 times the income base amount.

Effective for 2022, with an income base amount of SEK 71,000, the implemented annual pensionable income ceiling for employees is SEK 572,600. Effective for 2021, with an income base amount of SEK 68,200, the implemented annual pensionable income ceiling for employees is SEK 550,000.

Unemployment insurance in Sweden is organized by the trade unions and employees are responsible for registering and paying dues.

Sweden assesses a public service broadcasting fee, also simply known as a public service fee (public service-avgift), on individuals to fund public broadcasting in the country. The public service fee is administered by the Swedish Tax Agency and reported on individuals’ income tax returns. Effective for 2022, the public service fee’s annual contribution ceiling is 1.87 times the income base amount. Effective for 2021, the public service fee’s annual contribution ceiling was 1.95 times the income base amount.

Effective for 2022, a public service fee of 1% of taxable income is assessed up to an annual contribution ceiling of SEK 132,770, with a maximum annual payment of SEK 1,327. Effective for 2021, a public service fee of 1% of taxable income is assessed up to an annual contribution ceiling of SEK 132,990, with a maximum annual payment of SEK 1,329.

Registration: All taxpayers are registered in the national population register under the Swedish Tax Agency when they are paid by employers. Employees registered into the Tax Agency’s system are assigned a national identification number, which includes the employee’s date of birth and a four-digit individualized identification number. Nonregistered people, either from not working or migration, are assigned a 10-digit coordination number rather than a national ID number. Both numbers are treated the same.

Residents must also register with the Swedish Social Security Agency.

Taxable Amounts: Social insurance contributions are based on total income and earnings from employment, including bonuses and commissions, as well as well as cash and fringe benefits, including sickness benefits, pension, car benefits, employee share plan awards and food vouchers. Employees also are taxed on tuition reimbursements, cost-of-living allowances, subsidized housing, rest or relaxation facilities provided by employers, and other benefits provided by employers.

Returns and Remittance: Employers deduct social insurance contributions from employee wages on a monthly basis and remit them to the Swedish Tax Agency using the PAYE system. Deposits of withheld employee social tax and employer-portions of social tax, and submission of reports of those taxes on PAYE returns, are due to the Tax Agency by the 12th of the month after the month during which payments to employees were made for which those liabilities were incurred. Employers registered for value-added tax and that have more than SEK 40 million in annual income must submit PAYE returns for each month by the 26th of the following month, but must make payments by the 12th of the following month.

The requirements applicable for income taxes with regarding to reporting data to the government and to employees also are applicable to social taxes with regard to reporting data to the government and to employees.

Employers deposit both their social insurance contributions and their employees’ social contributions with the Swedish Tax Agency, which distributes applicable amounts to employee tax accounts, which are assigned to every employee by the Tax Agency. Generally, employees only interact with their tax account once per year, while funds from employers are transferred into it on a monthly basis. Employees also may pay into the tax account at any time, however, such as when they want to cover future tax liabilities in advance or avoid interest that may accrue. Employers and employees pay into the tax account in two ways: online or using a preprinted paying-in form.

Recordkeeping: All record retention in Sweden is governed by the Swedish Accounting Standards Board (Bokföringsnämnden, abbreviated as BFN). Employers are required to maintain account records, including all payroll taxes, business transactions, and financial statements. All accounting information must be retained for not less than seven years in any format (e.g. online, disc, hard-copy).

Penalties: Employers failing to file and/or submit social insurance contributions may be subject to fees ranging between SEK 5,000 for an initial delay and as much as SEK 15,000 for delays of five months or longer. Employees failing to file their income tax returns in a timely manner generally are liable for a fine of SEK 500 to SEK 1,000.

Moreover, late-payers with greater than SEK 2,000 of debt for individuals or SEK 10,000 for employers may be subject to debt collection by the Enforcement Service. Penalties for tax debt may result in a notice in credit records and reflect poorly for taxpayers’ overall credit. Other punitive measures against employers include seizure of assets while those for employees may include seizure of salary, in which the Enforcement Service automatically deducts a portion of a taxpayer’s salary.

Most debts to the Swedish government are subject to a five-year statute of limitations.

Other Taxes

Sweden’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.

State/Jurisdiction Taxes

Municipal income taxes are assessed by each municipality of Sweden. A municipality’s total income tax rate consists of two components: the primary municipal tax and the county council tax. The municipalities determine the rates of the primary municipal tax, and the counties within which the municipalities are located determine the rates of the county council tax, with all the municipalities in a county generally assessed the same county council tax rate.

Effective for 2022, total income tax rates among municipalities range from 28.98% for Österåker Municipality to 35.15% for Dorotea Municipality. Effective for 2021, total income tax rates among municipalities ranged from 29.08% for Österåker Municipality to 35.15% for Dorotea Municipality.

Effective for 2022, primary municipal tax rates among municipalities range from 16.9% for Österåker Municipality to 23.80% for Dorotea Municipality. Effective for 2021, primary municipal tax rates among municipalities ranged from 17% for Österåker Municipality to 23.80% for Dorotea Municipality.

Effective for 2022, unchanged from 2021, county council tax rates among the counties range from 10.83% for Södermanland County to 12.08% for Stockholm County.

Gotland County, which has the same borders as Gotland Municipality, only has a municipal tax rate and has a county council tax rate of zero.

The total income tax rates, primary municipal tax rates, and county council tax rates among Sweden’s municipalities are available on the Statistics Sweden website.

Effective for 2022, unchanged from 2021, the total income tax rate for Sweden’s most populous municipality, Stockholm Municipality, is 29.82% and consists of a primary municipal tax rate of 17.74% and a county council tax rate of 12.08%.

A church fee that formerly was a component of the total municipal income tax rate is separately assessed. Church fees may be assessed on employees if they were affiliated with the Church of Sweden or another religious group as of Nov. 1 of the year before the year for which the church fee would be assessed on their income. In general, the church fee consists of two components: the primary component of the church fee and a funeral programs fee. Church fees are collected by the Sweden Tax Agency, which after collecting them distributes them to the religious denominations for which they were collected.

Applicable church fees for members of the Church of Sweden vary among municipalities and within a municipality may vary among church parishes, also known for this purpose as assemblies. For the Church of Sweden, the applicable church fees for specific church parishes within municipalities are available from the Tax Tables and Preliminary Tax section of the Swedish Tax Agency website, with the rates of the primary component of the church fee separately available for the non-territorial parishes of the church.

Some other religious denominations are recognized by the government as being eligible for funding through church fees processed through the Tax Agency. The rates of the primary component of the church fee are available for these religious denominations from the Tax Agency website.

COMPENSATION AND BENEFITS

Employers are responsible for providing basic benefits for their employees. Both federal laws and collective bargaining agreements backed by broad participation in labor unions support a system with minimum wages per occupational group, wage payment, pay for overtime, limits on the workweek to 40 hours, 11 public holidays, and annual leave, including 25 vacation days per year. Laws also regulate termination pay and workers’ compensation.

Parental leave and sick leave are guaranteed for all employees, including significant vacation time provided for both fathers and mothers after the birth of a child.

Coronavirus (Covid-19) Guidance: The Swedish Social Insurance Agency is reimbursing percentages of employers’ sick pay costs for periods through Dec. 31, 2021. The reimbursement ranges from 0.5% to 1.5% of the employer’s monthly payroll, depending on the size of the payroll, and is based on amounts of sick pay reported on employers’ monthly PAYE returns submitted to the Swedish Tax Agency.

Minimum Wage

Sweden has no statutory minimum wage, but minimum wage standards frequently are set by collective bargaining agreements.

Overtime

Swedish law contains no provisions on wages and consequently none on overtime pay. Instead, provisions on overtime pay are generally laid down by collective agreement. Overtime is generally paid for work done on days or during hours not normally worked. Collective bargaining agreements generally set the overtime premium at 50% or 100% of the ordinary hourly wage. Many collective agreements allow employees to opt for time off in lieu of compensation for overtime worked. Overtime pay and shift premiums are normally not paid simultaneously.

Overtime is permitted to a maximum of 48 hours during a four-week period or 50 hours per calendar month but cannot total more than 200 hours per 12-month period.

Hours of Work

In general, an eight-hour day is the norm, and the government stipulates that regular working hours may not exceed 40 per week.

Sunday work is governed by collective bargaining agreements, although most agreements note Saturday and Sunday as rest days.

Holidays

Sweden has 12 public holidays per year, including the following:

Jan. 1: New Year’s Day
Jan. 6: Epiphany
Good Friday
Easter Monday
May 1: May Day
Ascension
Pentecost
June 6: National Day
Midsummer Day (the Saturday during the span from June 20-26)
All Saints’ Day (the Saturday during the span from Oct. 31-Nov. 6)
Dec. 25: Christmas Day
Dec. 26: Boxing Day

Leave

The Vacation Act provides that employees are entitled to 25 working days, equivalent to five weeks, of annual vacation. While on vacation, an employee is entitled to holiday pay to the extent it has accrued during the qualifying year. The qualifying year begins on April 1 and runs to March 31 and is the corresponding 12-month period directly preceding the holiday year. Thus, the right to receive holiday pay must first be earned during a qualifying year.

The entitlement to vacation applies even during the first year of employment, although if the employment commences after Aug. 31, the employee is entitled to only five days of vacation during the first holiday year. An employee may waive entitlement to annual leave that is not combined with holiday pay.

It is common, however, for the rules governing holiday year and qualifying year to be amended by a sectoral collective agreement so that the calendar year is applied instead and the qualifying year and the holiday year coincide, so vacation is earned the same year it is taken.

In principle, the employer is entitled to decide when employees will take annual vacation with the exception that at least four continuous weeks must be provided in a single uninterrupted block during June, July, or August. The timing of annual vacation must be subject to negotiation between the employer and the trade union, however, and the parties to an employment contract (employer and employee) or a collective agreement (employer and union) are free to agree that vacation should be taken in other months.

Vacation pay is intended to constitute 12% of all pay an employee earns during the qualifying year. Employees accrue vacation pay during certain periods of absence during the qualifying year—for example, during an absence due to illness not exceeding 180 days, during a period of parental leave not exceeding 120 days, while taking education leave not exceeding 180 days, and during military training not exceeding 60 days under the 1994 National Defense Service Act. Up to 20 days of accrued leave may be carried forward for up to five years after the qualifying year.

Sickness Leave: Employers are responsible for paying sick leave to employees for two weeks prior to the government compensating employees through the Swedish Social Insurance Agency. Employees must spend the first day of sickness as a waiting period, during which they are not eligible for any compensation. Thereafter, employers must compensate them for 13 days at 80% of their salaries—provided they receive a doctor’s note after the seventh day and their salaries do not exceed 7.5 times an established base amount. The SSIA typically will compensate employees at 80% of their salaries, as well.

After 180 days of sick leave, employees are only entitled to sickness compensation from the government if they cannot perform any job in the regular labor market. Sick employees can apply for a maximum of 364 days of sickness compensation during a 15-month period.

It is common under collective bargaining agreements for employees to receive supplementary sickness allowances corresponding to 10% of their normal pay for the first 75 days following exhaustion of their sick-pay entitlement.

Parental Leave: Parents are jointly guaranteed 480 days of paid parental leave per year, at a rate consistent with most of their normal salaries, with at least 60 days reserved for each parent designed to encourage equal responsibility. Fathers or mothers also are entitled to 10 extra paid days off when the child is born or 20 days off if multiple children are born.

Parental leave may be taken for an extended period, single days sporadically, or as partial days. Parental leave days may be retained and used until empty or until they expire, which occurs when the child reaches eight years of age.

Parental leave is taxed as regular income. Parental leave guarantees a maximum of SEK 935 of salary per day for the first 390 of 480 total days, but shifts downward to a maximum of SEK 180 for the remaining 90 days. If sick during parental leave, then sick leave may be used in addition to parental leave and does not count against both.

Wage Payment

Wage payments are determined through collective bargaining agreements for most working class jobs, though monthly compensation is commonplace. Most white-collar workers are compensated monthly, or every four weeks. Wages are set individually throughout nearly the entire labor market.

Bonuses and Special Benefits

Sweden does not mandate employers to provide bonus payments to employees.

Termination Pay

Termination of indefinite employment can follow a period of notice given either by the employer or by the employee, by summary dismissal by the employer, and by an employee’s immediate resignation.

Under the Employment Protection Act, fixed-term employment expires without prior notice at the end of the period of the contract. In addition, employers can require that employees leave employment at age 67 or upon entitlement to a full indefinite disability pension under the 1962 National Insurance Act.

Redundancy constitutes just cause for termination and is defined to include both situations involving actual shortage of work and those where termination of employment results from an employer’s managerial decision, i.e., for economic, technical, organizational, and similar reasons. Unless there is reason to suspect the notice of termination is due not to redundancy but related to the individual employee concerned—“fictitious redundancy”—the courts do not examine the business motives of the employer.

The Employment Protection Act contains detailed provisions regarding the order of selection for employees to be laid off. The ranking is based on length of employment (seniority), although collective bargaining agreements can establish different criteria. Laid-off employees have the right to be recalled to their previous positions within nine months if employer circumstances change. The order of recall, like the order of termination, is based on seniority.

When an employee gives notice of termination of employment, the statutory notice period is one month. When the employer gives notice of termination, whether it is due to redundancy or personal reasons, the required notice period varies according to the employee’s continuous length of employment, beginning at one month for less than two years of employment and increasing to a maximum six months for at least 10 years of employment. Under the Employment Protection Act, notice of termination either due to redundancy or for personal reasons may not be based solely on circumstances of which the employer has been aware for more than two months. Before giving notice of termination, the employer must under certain circumstances notify the employee and the local trade union in which the employee is a member. Employment continues throughout the notice period, and the employee must be at the employer’s disposal to perform assignments.

If employment is terminated before an employee uses accrued vacation, the employee is entitled to payment in lieu of vacation. Unless the employee agrees, an employer may not schedule vacation leave during a period of notice of termination.

Workers’ Compensation

Employers injured in the workplace are compensated through their workers’ compensation insurance fund.

Employers must notify the Swedish Work Environment Authority, which is in charge of workplace safety and compliance, when there has been an accident or other situation that has resulted in death or severe injury to an employee or employees. Violations of the law or failure to correct deficiencies can result in fines or in very serious cases imprisonment.

Recordkeeping

All records related to payment of employees and employee working times must be retained for seven years, along with income tax and social insurance contribution records.

FOREIGN WORKERS

The Swedish Migration Board is the central authority for foreigners migrating to Sweden for work or any other reason. Foreign workers in Sweden are divided into two key groups regarding visa and travel criteria: non-EU residents and EU residents. The former groups generally requires a Schengen Visa and, if working, a work permit. If EU residency is established, then workers are freely capable of moving into Sweden with no additional requirements other than a passport.

In addition to ensuring their workers have the proper visas, employers generally must register all foreign workers with the Swedish Work Environment Authority (Arbetsmiljöverket, abbreviated as AV) prior to the workers’ hire dates. Foreign workers in Sweden for five days or less do not need to be registered. Failure to register can result in penalties. Reporting can be done through the Swedish Work Environment Authority website.

Workers in Sweden for less than six months are required to pay a flat-rate tax on income accrued in Sweden, unless noted otherwise by a tax treaty. Workers in Sweden for more than six months are counted as tax residents and are taxed on Swedish-based income at progressive rates like normal residents.

Visas: Foreign workers are divided into two key groups: citizens not from the European Union and citizens from the European Union. Non-EU visitors should acquire a visa prior to entry, whereas non-EU residents do not require a visa.

Visas for stays of less than 90 days, which are regulated by the EU Visa Code, entitle the traveler entrance to any of the Schengen Agreement countries (i.e. a Schengen Visa). Schengen Visa applicants are required to show a passport, proof of at least SEK 450 per day for travel, and proof of individual medical travel insurance—all of which must be presented at the Swedish embassy or consulate in the visitor’s home country. Schengen visas usually are processed within two weeks and are valid for 90 days per issuance with mandatory 90-day waiting periods before re-approval.

Most foreign citizens also require a work permit to be employed in Sweden unless they have a permanent residence permit, have a residence permit for attending college or university, have a visiting researcher special residence permit, are seeking asylum, and/or are citizens of an EU/EEA country. For stays of longer than 90 days, foreign workers, whether non-EU or EU, are required to attain a government-issued residence permit card, which can be applied for at any Swedish embassy or consulate, if abroad, or the Migration Board office, if in Sweden. Applicants should apply as soon as possible after arriving in Sweden or knowledgeable of longer stay.

The work permit processes for non-EU and EU citizen applicants, which usually take 7-10 months, are provided below:

Non-EU Citizens: Most non-EU citizens require both a visa and a work permit to enter the Swedish workforce.

To obtain a work permit, foreign workers must first be hired to work in Sweden in a position paid similarly to positions negotiated through collective bargaining agreements or whatever is normal for the industry. Foreign workers must be paid a minimum pre-tax monthly salary of at least SEK 13,000.

After hiring, work permit applications require a valid passport presented at the foreign applicant’s Swedish embassy or consulate. Employers must present hired foreign employees with an offer of employment, which lists insurance coverage, the period of employment, and salary. Trade unions within the industry must be given the ability to make a statement, as well, including whether the salary and terms of employment are fair. Applicants may then apply online for a work permit, along with any accompanying family members. Required documents may be scanned and submitted as online attachments. The application fee is SEK 2,000 for a work permit; SEK 1,000 for a work permit extension; SEK 1,000 for an extension shifting to another employer; SEK 1,000 for a spouse’s work permit; and SEK 500 for a child under 18’s work permit. Extension requests must be received prior to expiration.

Certain special migration rules—such as using special forms or documents—may exist for artists, athletes, and researchers working in Sweden. Migrants aged 18 to 30 from Australia, Canada, New Zealand, and South Korea do not require a job prior to applying for a work permit and are permitted to take temporary work when traveling through Sweden. These citizens merely require proof of SEK 15,000 to live on during travel; a return ticket or the money to buy one; no children; a valid passport; and a valid health insurance policy. After approval by the Swedish government, these citizens will receive a residence permit card.

EU/EEA Citizens: EU citizens do not require a work permit, but must still enter the country with valid passports and/or identification cards indicating EU citizenship. For stays of more than 90 days, EU citizens must register their right of residence. EU citizens also have the right to work immediately, and do not have to wait for the same clearance prior to beginning work.

Workers from Switzerland are treated as though they are EU/EEA residents and should apply using the form titled “Resident permit for citizens of Switzerland and their family members, no. 146011.” For stays of longer than three months, Swiss workers must apply for extensions with the Swedish Migration Board. Applicants must demonstrate employment prior to approval. Swiss family members also qualify for residency permits under this plan. No fee is required.

Employer Responsibilities: Employers seeking to hire non-EU workers for employment in Sweden must advertise any available position in Sweden and the EU for at least 10 days prior to hiring a non-EU worker. Employment must be consistent with positions available to Swedes, including payment of at least SEK 13,000 monthly and benefits consistent with relevant collective bargaining agreements. Employers, once offering employment, must fill out an offer and, prior to submission to the prospective employee, submit the position offer to the relevant trade union for feedback.

Taxes: All foreign employers must pay employer contributions for social insurance programs based on employee wages, regardless of whether the employer has a permanent establishment in Sweden. Generally, employers do not pay their contributions to the social insurance system for employees working less than 12 months in Sweden. However, if employers are active within the EU/EEA and their employee is resident within the same area, then the employee is covered by their resident country during their stay in Sweden if less than 24 months and the employee is not replacing a previously existing employee. If employees are seconded to Sweden in this way, they must obtain a certificate on applicable social insurance scheme, or an A1 form from the EU. If employees are from a country with which Sweden has a totalization agreement regarding social insurance, then employees are responsible for obtaining a certificate of posting, which states that an employee is covered by his/her home country’s social insurance system. Employers are responsible for requesting copies of their employees’ social insurance status certificates.

Foreign companies lacking a permanent establishment in Sweden may enter into an agreement with employees conducting work as sole traders that they will pay their own social security contributions—thereby excusing the employer from withholding obligations. However, employers in this situation must still provide an end-of-year income statement regarding total payment.

Effective starting Jan. 1, 2021, foreign employers with or without a permanent establishment in Sweden must withhold income tax from employees for work performed in Sweden, except that employees are exempt from tax if they are in Sweden for up to 183 days in a 12-month period and are paid by a foreign employer that does not have a permanent establishment in Sweden. Effective until Dec. 31, 2020, foreign employers with a permanent establishment in Sweden were required to withhold income tax from employees.

An individual with unlimited tax liability to Sweden may be assessed tax by Sweden on income from activities conducted throughout the world, although this liability may be modified by double taxation agreements, whereas an individual with limited tax liability to Sweden generally may be assessed tax by Sweden on income from activities conducted in Sweden, or on income otherwise attributable to Sweden, but not on other income. Individuals with unlimited tax liability to Sweden are residents of Sweden, or have had a habitual abode in Sweden for at least six months, or otherwise have an essential connection with Sweden. To have a habitual abode in Sweden, an individual must have been residing in Sweden during evenings for at least six months without regard to temporary interruptions in this period, and if one has a habitual abode in Sweden, unlimited tax liability is retroactively applicable to the start of the period of habitual abode. Among the circumstances that cause an individual to have an essential connection with Sweden are a situation in which a family member of the individual lives in Sweden, the individual owns a home in Sweden, or the individual owns a business registered in Sweden. Individuals with limited tax liability to Sweden generally are those who have not fulfilled any of the three aforementioned conditions of unlimited tax liability to Sweden.

Employees working in Sweden for less than six months are taxed at a flat rate, unless amended by tax treaty, and may apply to the Sweden Tax Agency for special income tax status.

Effective since Jan. 1, 2018, the flat income tax rate is 25%.

Social income tax does not require an end-of-year tax return in some circumstances.

Employees working in Sweden for longer than six months are deemed residents for tax purposes and must pay income taxes on Swedish-based earnings like normal Swedish residents. If employers resident for tax purposes are employed by a company without a permanent establishment in Sweden, then they must submit a preliminary tax return for special income tax, or SA-tax.

Foreign companies and workers moving to Sweden must alert the Swedish Tax Agency to their presence within one week and de-register when leaving Sweden. This registers both parties with the Swedish Registration Office. Foreign workers must register with the residence where they live, or sleep each night. Any dependents or spouses also should be registered.

All employers must submit income statements to workers at the beginning of the year for all salary income for the previous taxable year, including deductions and remittances made on their behalf.

Tax relief for key foreign personnel: Certain foreign personnel and their respective employers can receive tax relief in Sweden. The qualified employees can receive a 20% reduction of taxable income, including any benefits and employer contributions to housing and living costs, while employers can receive a 20% reduction on the basis on which their social security contributions are calculated.

The benefits can be applied if the foreign workers have specialized skills that would be difficult to find in Sweden, the employer is Swedish or has permanent establishment in Sweden, the employees are paid an annual salary of at least twice the national price basic amount and the employees have not been resident or stayed continually in Sweden at any time during the prior five calendar years. While the specialized foreign personnel may reside in Sweden up to five years upon their arrival, the reduction only applies to the first three years of their stay.

Effective for 2022, with a price basic amount of SEK 48,300, the applicable threshold of annual salary for determining if tax relief for key foreign personnel may be applied is SEK 96,600. Effective for 2021, with a price basic amount of SEK 47,600, the applicable threshold of annual salary for determining if tax relief for key foreign personnel may be applied was SEK 95,200.

Wages/Payments: Sweden does not have any special wage requirements for foreign employers or employees.

WORKING IN THE UNITED STATES

Foreign workers from Sweden must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate

Sweden is eligible for the visa waiver program for business visitors, which allows Swedish citizens to travel to the U.S. for 90 days or less for business-specific purposes without having to obtain a B-1 business visa. Stays longer than 90 days will require a visa. Individuals may return to the U.S. under the visa waiver program if a “reasonable length of time” has passed. The determination for a reasonable length of time is at the discretion of the Department of Homeland Security.

Swedish workers are eligible to work in the U.S. under H-2B visas, which cover labor or services of a temporary or seasonal nature in occupations other than agriculture or registered nursing. The number of H-2B visas issued each year is limited by U.S. law.

U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.

For tax purposes, Swedish citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes. Sweden has both a tax treaty and a social tax totalization agreement with the U.S.

State and local taxation of Swedish workers also can apply, although some states within the U.S. recognize international tax treaties that can eliminate that income tax liability for foreign workers.

The U.S. labor laws apply to all workers employed and providing services in the country.

Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.

Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the

Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.

Income Taxes: Generally, nonresidents in the U.S. who are from Sweden and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.

A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Sweden and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.

Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the

Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.

An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the

Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.

Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.

Tax treaties: Sweden and the U.S. have a tax treaty with provisions addressing host country taxation of the nonresident workers. A summary of those benefits is listed in the Tax Treaty Exemption Comparison Chart. To claim the treaty benefit, the nonresident must file Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with the employer.

Students and trainees in particular must include a statement with Form 8233 to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. This statement affirms that the student or trainee is temporarily in the U.S. and has accepted an invitation by the U.S. government (or by a political subdivision or local authority) for the purpose of studying or engaging in research by a university or other recognized educational institution in the U.S. It also must affirm that the individual will receive compensation for services performed in the U.S. There is no limit is placed on student and trainee compensation for Swedish residents.

Examples of the statements necessary to claim a treaty exemption from U.S. taxes are included in Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens.

Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.

Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.

Totalization Agreements: Social Security totalization agreements can allow foreign workers and U.S. nationals working abroad to avoid paying into two social security systems while being subjected to losing benefits for their home country system. Under totalization agreements, generally, foreign workers will only pay into one of the social security systems- either the home or the foreign system- but not both. Foreign nationals, utilizing a totalization agreement, also can count years of contributions paid to different social security systems to all of the systems they have contributed to in order to be eligible for benefits in one country.

Sweden and the U.S. have entered into a totalization agreement and a summary of those provisions is included in

Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.

There are no particular requirements that employees be paid in U.S. dollars.

TREATY ARRANGEMENTS

Sweden has entered into more than 80 income tax treaties, including an income tax treaty with the United States .

A multilateral income tax treaty, the Convention Between the Nordic Countries for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, is in effect for Sweden and five other jurisdictions. The treaty also is known as the Nordic Convention or Nordic Double Taxation Treaty (NDTT).

Sweden also has more than 20 totalization agreements for social tax coverage purposes, including an agreement with the United States .

Sweden’s tax treaties are available in

Sweden’s totalization agreement with the United States specifies that employers with employees normally working in the U.S. are required to withhold social security taxes only for the U.S. while employers with employees normally working in Sweden only withhold social security taxes for Sweden. However, if workers are seconded from one country to the other for up to five years, then the agreement maintains that employees still are covered by the social security program provisions of their home country. If the transfer endures for more than five years, then employees are covered by the social security program provisions of the country to which they were seconded.

RESOURCES

All Resources in English unless otherwise noted.

General

Sweden.se

CIA World Factbook: Sweden

U.S. State Department: U.S. Relations With Sweden

Currency Details

Unicode Consortium: Currency Symbols

International Organization for Standardization: Currency Codes - ISO 4217

United Nations: United Nations Terminology Database: Sweden

Taxes

Swedish Tax Agency: (Swedish)

Amounts and Percentages (Swedish)
Employer Directory (Swedish)
Stock Incentive Programs (Swedish)
Tax Tables and Preliminary Tax (Swedish)

Lag om särskild beräkning av arbetsgivaravgifter och allmän löneavgift för personer som fyllt 18 men inte 23 år [Law on the Special Calculation of Employer Contributions and General Salary Contributions for Persons Aged 18 to 23 Years] (Svensk författningssamling [SFS] 2021:55) (Swedish)

Lag om ändring i lagen (2021:55) om särskild beräkning av arbetsgivaravgifter och allmän löneavgift för personer som fyllt 18 men inte 23 år [Law Amending Law 2021:55 on the Special Calculation of Employer Contributions and General Salary Contributions for Persons Aged 18 to 23 Years] (Svensk författningssamling [SFS] 2021:591) (Swedish)

Compensation and Benefits

Swedish Work Environment Authority: (Swedish)

Work Environment Act (Arbetsmiljölagen, abbreviated as AML) (Swedish)
Working Time Act (Arbetstidslagen, abbreviated as ATL) (Swedish)

Förordning (2020: 195) om vissa sjukpenningförmåner med anledning av sjukdomen covid-19 [Regulation (2020:195) on Certain Sickness Benefits in Respect of the Disease Covid-19] (Swedish)

Foreign Workers

European Union Visa Code

Sweden.se: Working in Sweden

Migration Agency (Migrationsverket): Work in Sweden (Swedish)

Lag om ändring i lagen (1991:586) om särskild inkomstskatt för utomlands bosatta [Law Amending the Law on Special Income Tax for Foreign Residents] (Svensk författningssamling [SFS] 2020:951) (Swedish)

Lag om ändring i skatteförfarandelagen (2011:1244) [Law Amending the Tax Procedure Law] (Svensk författningssamling [SFS] 2020:954) (Swedish)

Working in the United States

U.S. Department of Labor:

Foreign Labor Certification
Hiring Foreign Workers

U.S. Internal Revenue Service:

IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
IRS Publication 15, Circular E, Employer’s Tax Guide
IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
IRS Publication 519, U.S. Tax Guide for Aliens
IRS Publication 901, U.S. Tax Treaties

U.S. Department of State, Visa Waiver Program

Treaty Arrangements

Swedish Tax Agency: Double Taxation Agreements (Swedish)

U.S. Social Security Administration: Totalization Agreement with Sweden