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Businesses and employers
Registering a business for tax purposes in Sweden differs depending on what kind of business you have and how it is organized. Some foreign companies who are not established in Sweden must also register.
Changes in social security contributions from 1 July
Abolished special payroll tax for individuals over the age of 65
The special payroll tax for individuals over the age of 65 was removed 1 July 2019. This means that employers no longer need to pay social security contributions for employees born 1937 or earlier, and only need to pay retirement pension contributions for employees born between 1938 and 1953.
Lowered employer’s contributions for young people
For young people who have turned 15 but not 18 at the beginning of the year, employer’s contributions are reduced from 31.42 per cent to 10.21 per cent (retirement pension contribution) on incomes up to SEK 25,000 per month. The lower contribution is valid for incomes paid out after 1 August 2019 (but which can have been earned earlier, for example in July). For 2019, the rules apply to individuals born between 2001 and 2003.
Registering a Business
Registering a business for tax purposes differs depending on if you are currently operating a business abroad that you want to establish in Sweden, or if you are starting a new business in Sweden.
Declaring Taxes – businesses
If you are registered as an employer you must fill in an employer’s contributions and PAYE tax return every month. The same applies if you are registered for VAT and do not report VAT in your income tax return.
Employing for Work in Sweden
If you are registered as an employer you will receive monthly PAYE forms to fill out and send to the Tax Agency, which must be sent in the month after the month in which the remuneration is paid.
Paying taxes
Everyone, regardless if you are a legal person or an individual, who has to pay any form of tax to the Tax Agency is assigned a tax account.
Rot and Rut work
A person who hires you to do ROT (Repairs, Conversion, Extension) or RUT (Cleaning, Maintenance and Laundry) work may get a tax reduction – a ROT or RUT deduction for the labour cost.
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