On 1 August 2013 the legislative amendments necessary under EU Directive 2009/52/EC providing for minimum standards on sanctions and measures against employers of illegally staying third-country nationals entered into force.
As of this date a person who employs a third-country national is obliged to notify the Swedish Tax Agency of this.
The term third-country national means a person who is not a citizen of the EU, an EEA country or Switzerland and is nor a family member of a citizen of the EU, an EEA country or Switzerland either if they are entitled to free movement under the rules applicable in the European Union. The notification of the employment must be given on the form Notification Employment of a foreigner, SKV 1160.
The provisions also state that before the employment begins a person who employs a third-country national shall