Employers and self-employed persons in Sweden

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Labour from EU and EEA countries
If you an employer and are considering recruiting labour from another country, it is important that you first learn about the regulations and legislation that applies in this area.
The employee must be able to show a valid passport or some other identity document showing their citizenship.
You should prepare a written employment contract every time you appoint an employee. The employment contract must include information about, for example, type of employment, starting date, work tasks/position, salary, working hours, holidays, and applicable collective bargaining agreement.
Employees from EU/EEA countries must be treated in the same way as Swedish employees, in accordance with the EU principle on equal treatment. This principle prohibits discrimination on the grounds of nationality in relation to employment, salary and other work and employment terms.
According to the collective bargaining agreement, the employer must take out certain labour market insurances for the employee. You can find more information on the insurance page of the website of The Confederation of Swedish Enterprise (Svenskt Näringsliv).
EU/EEA citizens are entitled to social insurance benefits in the country in which they work and pay social insurance fees (socialförsäkringsavgift). This also applies if the employee lives in another EU/EEA country. Family members who do not work are also insured in the country in which the employee works.
The insurance applies from the first day of employment.
The general rule in tax legislation is that the employee pays tax in the country in which they work. However, there are certain exceptions in the EU. The Swedish Tax Agency (Skatteverket) can provide further information.
Labour from countries outside the EU/EEA
Citizens from countries outside the EU/EEA who want to work in Sweden must have a work permit. The work permit must be arranged and stamped in the passport before entry to Sweden.
Contact the Public Employment Service (Arbetsförmedlingen) for further information.
Useful links for employers
Please fill in our contact form if you have any questions or if you have encountered an obstacle in another Nordic country.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.