You declare employer contributions in a pay as you earn (PAYE) tax return (“arbetsgivardeklaration”). The easiest way to do this is to file a digital PAYE tax return, and to do that, you or your representative must have a Swedish personal identity number and Swedish e-identification.
If you are not able to use the e-service, you can fill in a PAYE tax return on paper instead, and send the form to the address written on it.
From January 2021, if a non-Swedish company’s employees are going to work in Sweden for more than a few days, the company must:
This applies whether or not the company has a permanent establishment in Sweden. The employees are then obliged to file an income tax return with the Swedish Tax Agency, or to apply for “special income tax” (“särskild inkomstskatt” or “SINK”) for people living abroad.