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If you have a social security agreement
If you are employed by a non-Swedish employer without a permanent establishment in Sweden, you can sign a social security agreement with your employer. This means that you agree to pay your own social security contributions in Sweden, called employer contributions, instead of your employer paying them. The same rules apply if you are a contractor working for a client without a permanent establishment in Sweden.
The requirement for entering into this type of agreement is that your employer does not have a permanent establishment in Sweden. A non-Swedish employer without a permanent establishment pays employer contributions at a lower rate than a Swedish employer. This is because the contributions a Swedish employer pays include general payroll tax, which is only paid by employers that are liable for tax in Sweden.
You, the employee, must register as an employer
When you sign a social security agreement with your employer, you must register with the Swedish Tax Agency as an employer within two weeks of signing the agreement.
You register by filling in form SKV 4738. You can down load the form, which is in Swedish, via the link below:
- Application for responsibility to declare and pay employer contributions on own salary (SKV 4738, in Swedish) (“Anmälan om skyldighet att redovisa och betala arbetsgivaravgifter på egen lön”)
You will be assigned a specific registration number to use when declaring and paying employer contributions. The number begins with 66 and should only be used in connection with employer contributions. You will also be assigned a specific tax account to which you must make these payments. Remember that you must not use your personal identity number (“personnummer”) or your personal tax account when you declare and pay employer contributions in connection with your social security agreement.
You will receive two separate tax account statements: one for your private tax account and one for the tax account connected to your social security agreement.
A social security agreement does not mean that your employer is free from responsibilities. You are simply agreeing to declare and pay employer contributions instead of your employer. If you do not declare and pay the employer contributions, the Swedish Tax Agency may instead require your employer to do so.
Registration for non-Swedish employers
Your non-Swedish employer must also register with the Swedish Tax Agency, even though you will declare and pay employer contributions. Your employer must be assigned a Swedish identity number, as the company must provide an annual statement of earnings and tax deductions for you.
Your employer can register by sending us a letter. The letter must include the following information:
- a statement that the letter regards registration to provide an annual statement of earnings and tax deductions in connection with a social security contribution agreement
- a description of the business in Sweden
- whether or not the business is run from a premises in Sweden, and the address details if applicable
- an outline of the tasks you will carry out as an employee.
- a copy of your employment contract, including any annexes, stating the tasks you will carry out in Sweden.
- A copy of the social security agreement, if the agreement is in writing.
Legal entities must also attach a registration certificate that confirms the employer’s existence, and documents that identify the company’s authorised representatives. The documents must have been issued within the last three months.
Your employer will receive a tax registration number to use when providing statements of earnings and tax deductions and in other communication with the Swedish Tax Agency.
Statement of earnings and tax deductions
At the end of the year, your employer must provide a statement of earnings and tax deductions with details of the full amount that has been paid, including both salary and any compensation for employer contributions. The statement must be made in connection with your personal identity number (“personnummer”).
No tax deductions
A non-Swedish employer without a permanent establishment in Sweden should not deduct tax from your salary. As an employee, you must therefore pay preliminary tax.
Employees of non-Swedish companies without a permanent establishment in Sweden should register for special A-tax, which is referred to as SA-tax. To register for SA-tax, you must submit a preliminary income tax return to the Swedish Tax Agency. The easiest way to do this is via our “Preliminary income tax return” e-service.
- Preliminary income tax return e-service (in Swedish)
- Preliminary Income Tax Return 1 form for natural persons (SKV 4314, in Swedish)
You must declare income from your non-Swedish employer (after deduction of employer contributions) in the box “Income on which the employer pays employer contributions, or to which a social security agreement applies” (“Inkomst där arbetsgivaren betalar arbetsgivaravgifter eller där socialavgiftsavtal finns”).
You will then receive a decision from the Swedish Tax Agency stating how much money will be debited from your tax account each month, and how much preliminary tax you must pay. You are responsible for paying your preliminary tax on the due dates that have been set. Preliminary tax is normally payable on the 12th of each month.
Income tax return, pensionable income and final tax statement
The annual statement of earnings and tax deductions provided by your employer is pre-filled on your income tax return. The amount of employer contributions you have paid during the year will be automatically deducted. You will be taxed on the net amount of salary and benefits, after employer contributions have been deducted. This net amount will also be the basis for your pensionable income. It is therefore important that your employer submits the statement of earnings and tax deductions.
Your final tax and pensionable income are shown in your final tax statement. Since pensionable income is the basis for calculating your pension, it is important to check that it has been correctly calculated.
Filing a PAYE tax return
When you are registered to declare and pay employer contributions, you must file a PAYE tax return every month. The easiest way to do this is to log into “My pages” (“Mina sidor”) in the PAYE tax return e-service, using your Swedish e-identification.
You can also file a PAYE tax return using a printed form.
- PAYE tax return, social security agreement” (SKV 4787) (”Arbetsgivardeklaration socialavgiftsavtal”)
Appointing an agent
If you would like someone else to file your PAYE tax return, you can appoint a tax return agent. Your agent can submit your PAYE tax return via the e-service available through “My pages” (“Mina sidor”). Use the form “Application e-services tax return agent” (SKV 4809, in Swedish) to apply for registration of your PAYE tax return agent.
Example: How to calculate the basis for employer contributions
A has a social security agreement and will receive a salary of SEK 100,000 SEK. The rate of employer contributions, excluding general payroll tax, is 19.8% (for those born in 1954 or after).
The employer pays SEK 19,800 to A as compensation for employer contributions. A’s total salary will be SEK 119,800. The entire salary should not be used as the basis for employer contributions. The salary amount should be divided by 19.8% plus 100 percentage units, i.e. 1,198. The basis for employer contributions will be SEK 119,800 / SEK 1,198 = SEK 100,000. A must therefore pay employer contributions at 19.8% on a basis of SEK 100,000.
In this example, A’s taxable salary is SEK 119,800. When calculating income tax, A is entitled to deduct the full amount of employer contributions paid. The basis for employer contributions calculated in the example, SEK 100,000, is also the basis for calculating income tax.
How to fill in the PAYE tax return, social security agreement
Box by box
006 Accounting period+
The accounting period (month) to which the employer's declaration relates.
201 Registration number
This is a mandatory field. Enter your special registration number, which starts with 66.
062 – Reduced fee for first employee
Check this box if you meet the requirements for special calculation of certain fees for the first employee, known as Growth Support. A reduced fee for a first employee may only be claimed for one payee per employer.
400 Basis for employer contributions
Here you fill in the total amount of salary and benefits you have received on which you are liable to pay employer contributions. The amount should exclude any compensation for social security contributions that you have received from your employer.
487 Total employer contributions
Here you state the total amount of employer contributions. Non-Swedish employers without a permanent establishment in Sweden pay a lower rate than other employers. The percentage rate of employer contributions for non-Swedish employers without a permanent establishment in Sweden is currently 19.8% of the employee’s gross salary and benefits. For other employers, the rate is 31.42%. The fees are also lower for employees born between 1938 and 1953. This also applies to employees with a social security agreement.
470 – Basis for deductions: research and development
Here you fill in the basis for deductions from employer contributions on salaries of people who work in research and development, and to whom the rules for deductions apply. You should also fill in the deduction in box 475, “Deductions: research and development” (“Avdrag forskning och utveckling”).
475 – Deductions: research and development
Here you fill in deductions from employer contributions on salaries of people who work in research and development. You should also fill in the deduction in box 470: “Basis for deductions, research and development” (“Underlag avdrag forskning och utveckling”).
305 – Socia security convention with
Fill in this box if a social security convention with India, the US, Canada, Québec or South Korea applies to the payee and part of the employer contributions will be paid in Sweden.
Leave the box blank if full employer contributions or no employer contributions are payable.
Please fill in your contact information
You do not have to provide contact information, but it will help us to get in touch with you more quickly if necessary.
If the social security agreement expires
If you and your employer no longer have a social security agreement, please notify the Swedish Tax Agency so that we can deregister you as an employer. The agreement might end, for example, if your employer now has a permanent establishment or you cease your employment.
You can notify us of the change in a letter or via the same form you used when you registered to pay employer contributions (SKV 4738). Under “Other information” (“Övriga upplysningar”), write that you no longer have a social security agreement. Keep in mind that you must continue to submit PAYE tax returns until you receive a confirmation from the Swedish Tax Agency that you have been deregistered.
If your employer now has a permanent establishment in Sweden, the company must register as an employer in Sweden and declare and pay employer contributions at the individual level in a PAYE tax return. Your employer should register using the form “Tax application for foreign entrepreneurs” (SKV 4632b).
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