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Employing third-country nationals
Employers are obliged to notify the Swedish Tax Agency when they employ or send here a third-country national who does not have permanent residence status here or in another EU country.
Third-country nationals are persons who are not citizens of an EU country, EEA country or Switzerland, unless they also have the right to free movement as family members of citizens under the rules applicable within the European Union.
Who must notify when employing third-country nationals?
An employermust notify the Swedish Tax Agency when they hire or send here a third-country national. Reporting is also mandatory if a third-country national is hired here in order to be outsourced to work in another country. This reporting obligation applies to both Swedish and non-Swedish employers.
It is the employer with whom the employee has an employment contract who is responsible for notifying the Swedish Tax Agency about the employment This applies regardless of who pays the employee’s salary during their period of employment in Sweden.
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.
When to notify
The employer must notify the Swedish Tax Agency about hiring a third-country national by the end of the third month after the calendar month when the employment started (or after the start of work in Sweden in the case of outsourcing).
How to notify
You must fill in form SKV 1160 “Notification – Employment of a third-country national” for each employee. Please send the form to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
Notification - Employment of a third-country national (SKV 1160)
Please note, you must fill a notification form for each third-country national you employ. If an employee does not have a personal identity number or coordination number, you must state their date of birth on form SKV 1160. When your employee has been given a personal identity number or coordination number, you must submit a new notification form, stating this number.
Before you hire a third-country national, you must check that the individual in question has a valid residence permit or an equivalent document. You must also keep a copy of this documentation for 12 months after the end of the employment period.
The regulations regarding third-country nationals’ right to live and work in Sweden are outlined in Chapter 20, Section 12 of the Aliens Act (“Utlänningslag”). The reporting obligation is stated in Chapter 7, Section 1b of the Decree on Foreign Nationals.
The Swedish Migration Agency has further information for those who intend to hire one or more third-country nationals.
Employers who plan to employ someone from another country (Swedish Migration Agency)