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Sweden – Employer of Record

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Country Information – Sweden

Capital – Stockholm
Currency – Swedish Krona (SEK)
Population – 10.23 million
GDP – $530.90 Billion
Language – Swedish
Major Religion(s) – Christianity
Dialling Code – +46

Sweden is located on the Scandinavian Peninsula in northern Europe. The name Sweden was derived from the Svear, or Suiones. The country’s ancient name was Svithiod.  Stockholm has been the permanent capital since 1523. Sweden occupies the greater part of the Scandinavian Peninsula, which it shares with Norway. The land slopes gently from the high mountains along the Norwegian frontier eastward to the Baltic Sea. Geologically, it is one of the oldest and most stable parts of the Earth’s crust.

The country has a 1,000-year-long continuous history as a sovereign state, but its territorial expanse changed often until 1809. Today it is a constitutional monarchy with a well-established parliamentary democracy that dates from 1917.

Due to Sweden’s northernly latitude, the country swings from one end of the daylight spectrum to the other in a year’s time. At the peak of summer, the northern most region of Sweden experiences a phenomenon known as the Midnight Sun. This is when the sun doesn’t completely dip below the horizon, creating 24 hours of daylight.

Contract of Employment

Employment contracts in Sweden are considered to be indefinite unless stated otherwise. Fixed term contracts are also possible provided this agreed at the outset. If an employee is employed on a fixed term basis for more than 2 years, the employment agreement transforms to an indefinite term agreement. A written employment agreement is not required, however it is best practice to do so.

Probation Period

Up to a maximum of 6 months.

Termination

In Sweden, termination is determined by the employment contract (collective agreement) or by the by the Employment Protection Act.

Collective Agreement: the notice period is agreed upon by the employer and the employee. This is stated in the employment contract (collective agreement). The generally accepted notice period is 1 month.

Employment Protection Act:

Less than 2 years –  1 month
2 years but less than 4 years –  2 months
4 years but less than 6 years –  3 months
6 years but less than 8 years –  4 months
8 years but less than 10 years –  5 months
10 years or more –  6 months

 Working Hours

40 hours per week is considered for full time employment. Employees are entitled to a break after 5 continuous hours of work.

Overtime

Overtime should not exceed 48 hours over a 4 week period, or 200 hours per year. There are no legal provisions on overtime pay, however employees are generally compensated through pay or leave for overtime worked.

Annual Leave

Employees are entitled to 25 days of paid annual leave each year after one year of work at the company. Once accrued, annual leave can be held for up to five years.

Sick leave

The sick leave provision is 14 days. Employee must provide a sick leave certificate. Employers are required to pay 80% of the monthly salary for the first 14 days after which the employee will be paid by the Social Insurance.

Maternity Leave

Labour Law in Sweden does not distinguish between maternity and paternity leave, instead this is defined as statutory parental leave.

Parents have a right to a combined total of 480 paid parental leave per child. 90 days of this leave is exclusively reserved for one of the parents, which means that the other parent can claim 390 paid days of parental leave. An expecting mother can start her leave up to 60 days before the expected birth.

Swedish Social Security Agency will pay 80% of the parents’ salary for 390 days. The remaining 90 days are paid at 180 SEK per day by social security. 

VAT / GST:

25% Standard VAT rate

Income Tax

0.00%             From 0 to 523,200 SEK
20%                Over 523,200 SEK

Income tax is based on municipality in which the employee is working in Sweden

Employer/Employee Contributions

Employer – 31.42%
Employee – 7%

No Employee Contribution as this is factored into the Income Tax.

Public Holidays

  • New Year’s Day
  • Epiphany
  • Good Friday
  • Easter Sunday
  • Easter Monday
  • Labour Day
  • Ascension Day
  • Whitsun
  • National Day of Sweden
  • Midsummer’s Day
  • All Saints’ Day
  • Christmas Eve
  • Christmas Day
  • St. Stephen’s Day
  • New Year’s Eve

Severance Pay

There are no statutory provisions for severance pay in Sweden.

Work and Residence Permits (Expatriates)

European Union (EU) / European Economic Area (EEA) citizens can live and work in Sweden without a work permit.

Swedish Work Permit – Non-EU/EEA citizens require a Swedish work permit. To get a work permit, the candidate must have a job offer from a Swedish company. The job must has to be publicly for a minimum of 10 days. The terms of employment must be in line with Swedish collective agreements.

Working Holiday Visa – Citizens of Australia, Canada, Hong Kong, Japan, New Zealand and South Korea between the ages of 18 and 30 can move to Sweden for up to one year and are allowed to work during that period. They are not required to have a job secured prior to arrival

From 1 January 2021, British Nationals are deemed as non-EU/EEA and will require a Swedish work permit in order to work in Sweden. British citizens are able to travel to Sweden for up to 90 days in any 180-day period without a visa for purposes such as tourism. This is a rolling 180-day period.

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