Employing third-country nationals

An employer, as defined by the Aliens Act (“Utlänningslag”), must notify the Swedish Tax Agency when they hire a third-country national. This reporting obligation applies to both Swedish and non-Swedish employers. Reporting is mandatory, regardless of whether or not the individual in question has a permanent residence permit in Sweden, and regardless of the length of the period of employment. Reporting is also mandatory if a third-country national is hired in order to be outsourced to work in another country. Reporting is not required for a third-country national who has dual citizenship and is also a citizen of an EU/EEA member state or Switzerland.

The employer is responsible for notifying the Swedish Tax Agency when a third-country national is hired. Non-Swedish employers that outsource third-country nationals to Sweden to work must also notify the Swedish Tax Agency. The party with which a third-country national has signed an employment contract is considered to be their employer and must notify the Swedish Tax Agency about the employment. This applies regardless of who pays the employee’s salary during their period of employment in Sweden. The Swedish Migration Agency’s Offer of Employment form normally states who the employer is.

The employer must notify the Swedish Tax Agency about hiring a third-country national by the 12th day of the month following their employment start date (or following the start of work in Sweden in the case of outsourcing).

You must fill in form SKV 1160 “Notification – Employment of a foreigner” for each employee. Please send the form to the Swedish Tax Agency at the following address:

Skatteverket
205 30 Malmö

Notification - Employment of a foreigner