Employers and self-employed persons in Sweden

Kvinde ved computer ved Nordisk Råds session 2015 i Reykjavik. 

Kvinde ved computer ved Nordisk Råds session 2015 i Reykjavik. 

Photographer
Johannes Jansson
If you are an employer or are self-employed, you must comply with some special regulations if you employ someone from another country. Here you can read some basic regulations concerning what applies in Sweden.

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.

Proof of identity

The employee must be able to show a valid passport or some other identity document showing their citizenship.

Employment contract/employment terms

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.

Labour market insurances

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).

Social insurance

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.

Tax regulations

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

Ask Info Norden

Please fill in our contact form if you have any questions or if you have encountered an obstacle in another Nordic country.

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Info Norden is the information service of the Nordic Council of Ministers. Here you can find info and tips if you wish to move, work, study, seek support or start a business in the Nordic region.