Apply for Growth Support
From the January 2026 reporting period, you can apply for a refund of employer contributions if you fulfil the requirements for Growth Support.
Growth Support is a type of “de minimis” aid, which means it is a subsidy of minor significance, according to EU regulations on government support. As an employer, you must answer a number of questions when you apply for Growth Support.
It’s important for you to check that your business is eligible for Growth Support, since there are both business and employment requirements that must be fulfilled. The Swedish Tax Agency will carry out certain checks and controls of the details you provide in your application. We may also carry out checks and controls after you have received a decision on the refund of employer contributions (Growth Support).
Register a representative to submit applications for Growth Support
If you would like a representative to apply for Growth Support on behalf of your business, you can inform us of the name of your appointed representative using the e-service “Representatives and authorisation” (“Ombud och behörigheter”). This is a new representative role for Growth Support. This authority is not included in the role of tax return representative.
Your representative will be authorised to:
- fill in and submit applications for Growth Support
- check the status and results of applications for Growth Support
- check previously submitted applications for Growth Support
- access information provided by the business in previous PAYE returns, in their main statements
Your representative will also be authorised to represent your business in contacts with the Swedish Tax Agency regarding applications for Growth Support.
Register a representative – Growth Support (SKV 8075, in Swedish)
Here´s how to apply for Growth Support
1.First submit the PAYE return for the reporting period
Before submitting an application for Growth Support, you must submit the PAYE return for the reporting period in question.
2. Submit an application for Growth Support
As an employer, you must submit an application in order to receive Growth Support from the January 2026 reporting period. In your application, you must provide details of the business and the employee, and state whether you have received de minimis aid.
When you submit your application, in the e-service, you can choose to save the details you have provided so that you can use some responses for future applications.
In order to receive Growth Support, you must apply for a refund of employer contributions no more than one year after the calendar month to which the subsidy relates.
If you need to submit a new application, you can do so by submitting the new application no later than one year after the calendar month for which you are applying for Growth Support.
You may have to pay a tax surcharge if you provide incorrect information in your application.
Repayment
If the Swedish Tax Agency approves your application for Growth Support, the subsidy amount will be paid into your tax account. The payment will be made on the corresponding PAYE return filing deadline date at the earliest.
If the employer contributions you have filed are due for payment before you receive your Growth Support refund decision, you must pay the employer contributions to your tax account. If you have a deficit in your tax account, you will have to pay a high interest rate.
If the refund means that you have a surplus in your tax account, you can request a payout
Review and appeal
If you wish to request a review or appeal against a decision reached by the Swedish Tax Agency regarding a refund of employer contributions for Growth Support, you must do so within two months of the date on which you received the decision notice.