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» Filing a PAYE return
» Employer contributions

Employer contributions

As an employer, you have to pay employer contributions when you provide compensation for work. Here you can check the rates that apply to employees of different ages.

The Swedish social security system is mainly funded by social security contributions. Social security contributions include employer contributions, which employers pay for employees and other workers who have received full compensation for work in Sweden.

Who should pay employer contributions? (Legal guidance, in Swedish) External link.

The full employer contribution rate is 31.42% of gross salary and benefits. From 1 January 2026, you only have to pay pension contributions at 10.21% on compensation paid to employees who are 67 years old or more at the beginning of the year. You do not have to pay any employer contributions on compensation for work paid to individuals who were born in or before 1937.

Employer contributions (Legal guidance, in Swedish) External link.

Employer contributions rates (Legal guidance, in Swedish) External link.

Employer contributions include the following
	2026	2020–2025
Health insurance contributions	3.55%	3.55%
Parental insurance contributions	2.00%	2.60%
Pension contributions	10.21%	10.21%
Survivor’s pension contributions	0.30%	0.60%
Labour market contributions	2.64%	2.64%
Work injury contributions	0.10%	0.20%
General payroll tax	12.62%	11.62%
Totalt	31.42%	31.42%

Tables outlining the rates of employer contributions from 1 January 2026

The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.

Table: Employer contributions percentage rates
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	420	31.42	430
Born 1938 to 1958	422/7022	10.21	432/9022
Born 1937 or before	423	0	433

Employers without a permanent establishment in Sweden, and embassies
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	440/7023	18.80	445/9023
Born 1938 to 1958	441/7024	10.21	446/9024

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	750	24.39	950
Born 1938-1958	751	10.21	951
Born 1937 or before	752	0	952

Employees posted to Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	753	24.49	953
Born 1938 to 1958	754	10.21	954
Born 1937 or before	755	0	955

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	760	19.65	960
Born 1958 or before	761 762	0	961 962

Employees posted from Québec but salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	763	19.55	963
Born 1958 or before	764 765	0 0	964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	770	7.03	970

Employees posted from Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	773	6.93	973

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	780	11.77	980
Born 1938 to 1958	781	10.21	981

Employees posted to Québec; salary paid by payer in Québec, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	783	11.87	983
Born 1938 to 1958	784	10.21	984

Other
Basis for employees	Basis	Percentage	Contribution/ Deduction
Special payroll tax on earned income: certain contract insurances, for example	480	24.26	485
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions	481	24.26	486
Deductions for research and development	470	–20	475
Deductions for regional aid	471	–10	476

Tables outlining the rates of employer contributions from 1 January to 31 December 2025

The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.

Table: Employer contributions percentage rates
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	420	31.42	430
Growth support	421/7021	10.21	431/9021
Born 1938 to 1958	422/7022	10.21	432/9022
Born 1937 or before	423	0	433

Employers without a permanent establishment in Sweden, and embassies
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	440/7023	19.80	445/9023
Born 1938 to 1958	441/7024	10.21	446/9024

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	750	23.63	950
Growth support, born 1959 or after	786/7025	10.21	986/9025
Born 1938-1958	751	10.21	951
Growth support, born 1938 to 1958	787/7026	10.21	987/9026
Born 1937 or before	752	0	952

Employees posted to Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	753	23.83	953
Growth support, born 1959 or after	789/7028	10.21	989/9028
Born 1938 to 1958	754	10.21	954
Growth support, born 1938 to 1958	790/7029	10.21	990/9029
Born 1937 or before	755	0	955

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	760	19.41	960
Growth support, born 1959 or after	700/7031	0	900/9031
Born 1958 or before	761 762	0	961 962

Employees posted from Québec but salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	763	19.21	963
Growth support, born 1959 or after	703/7034	0	903/9034
Born 1958 or before	764 765	0 0	964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	770	7.79	970

Employees posted from Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	773	7.59	973

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	780	12.01	980
Growth support, born 1959 or after	706/7043	10.21	906/9043
Born 1938 to 1958	781	10.21	981
Growth support, born 1938 to 1958	707/7044	10.21	907/9044

Employees posted to Québec; salary paid by payer in Québec, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1959 or after	783	12.21	983
Growth support, born 1959 or after	709/7046	10.21	909/9046
Born 1938 to 1958	784	10.21	984
Growth support, born 1938 to 1958	710/7047	10.21	910/947

Other
Basis for employees	Basis	Percentage	Contribution/ Deduction
Special payroll tax on earned income: certain contract insurances, for example	480	24.26	485
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions	481	24.26	486
Deductions for research and development	470	-20	475
Deductions for regional aid	471	-10	476

What you need to do before you can make a salary payment:

Making salary payments (in Swedish)

Fill in the PAYE tax return per employee box by box:

How to fill in the PAYE tax return – box by box

Special payroll tax

You have to pay special payroll tax on pension contributions costs (“särskild löneskatt för pensionskostnader: SLP”) for pension benefits provided to employees, such as pension fund contributions or pension insurance. You report SLP in your business’s income tax return. The contribution rate is 24.26%.
You must pay special payroll tax on earned income (“särskild löneskatt på förvärvsinkomster: SLF”) if you provide certain types of contracted insurance plans based on collective agreements, or if, as an employer, you make contributions to a profit-sharing foundation. You report SLF in your PAYE tax return. The contribution rate is 24.26%.

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