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» Starting and running a Swedish business
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» Filing a PAYE tax return
» Employer contributions

Employer contributions

An as employer, you have to pay employer contributions when you provide compensation for work. Here you can check the rates that apply to employees of different ages.

Employer contributions are no longer reduced for individuals aged between 15 and 18

From 1 January 2024, employer contributions and general payroll tax are no longer reduced for people who were between 15 and 18 years old at the start of the year. This means that the employer contribution rate of 31.42% now applies to payments made to young people.

The Swedish social security system is mainly funded by social security contributions. Social security contributions include employer contributions, which employers pay for employees and other workers who have received full compensation for work in Sweden. The full employer contribution rate is 31.42% of gross salary and benefits. You only have to pay pension contributions at 10.21% on compensation paid to employees who are 66 years old or more at the beginning of the year. You do not have to pay any employer contributions on compensation for work paid to individuals who were born in or before 1937.

From 1 January 2023, you only have to pay pension contributions (at 10.21%) on liable compensation paid to individuals who are 66 years old or more at the beginning of the year. From 1 January 2026, this rule will apply to individuals who are 67 years old or more at the beginning of the year.

Employer contributions rates (legal guidance, in Swedish) External link.

Employer contributions include the following
	2018	2019-2024
Health insurance contributions	4.35%	3.55%
Parental insurance contributions	2.60%	2.60%
Pension contributions	10.21%	10.21%
Survivor’s pension contributions	0.70%	0.60%
Labour market contributions	2.64%	2.64%
Work injury contributions	0.20%	0.20%
General payroll tax	10.72%	11.62%
Totalt	31.42%	31.42%

Tables outlining the rates of employer contributions from 01-01-2024

The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.

Table: Employer contributions percentage rates
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	420	31.42	430
Growth support	421	10.21	431
Born 1938 to 1957	422	10.21	432
Born 1937 or before	423	0	433

Employers without a permanent establishment in Sweden, and embassies
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	440	19.80	445
Born 1938 to 1957	441	10.21	446

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	750	23.65	950
Growth support, born 1958 or after	786	10.21	986
Born 1938-1957	751	10.21	951
Growth support, born 1938 to 1957	787	10.21	987
Born 1937 or before	752	0	952

Employees posted to Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	753	23.85	953
Growth support, born 1958 or after	789	10.21	989
Born 1938 to 1957	754	10.21	954
Growth support, born 1938 to 1957	790	10.21	990
Born 1937 or before	755	0	955

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	760	19.39	960
Growth support, born 1958 or after	700	0	900
Born 1957 or before	761 762	0	961 962

Employees posted from Québec but salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	763	19.19	963
Growth support, born 1958 or after	703	0	903
Born 1957 or before	764 765	0 0	964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	770	7.77	970

Employees posted from Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	773	7.57	973

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	780	12.03	980
Growth support, born 1958 or after	706	10.21	906
Born 1938 to 1957	781	10.21	981
Growth support, born 1938 to 1957	707	10.21	907

Employees posted to Québec; salary paid by payer in Québec, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 1958 or after	783	12.23	983
Growth support, born 1958 or after	709	10.21	909
Born 1938 to 1957	784	10.21	984
Growth support, born 1938 to 1957	710	10.21	910

Other
Basis for employees	Basis	Percentage	Contribution/ Deduction
Special payroll tax on earned income: certain contract insurances, for example	480	24.26	485
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions	481	24.26	486
Deductions for research and development	470	-20	475
Deductions for regional aid	471	-10	476

Tables outlining the rates of employer contributions from 1 April to 31 December 2023

The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.

Table: Employer contributions percentage rates
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	424	10.21	434
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	420	31.42	430
Reduced fee for first employee	421	10.21	431
Born 1938 to 1956	422	10,21	432
Born 1937 or before	423	0	433

Employers without a permanent establishment in Sweden, and embassies
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	443	10.21	448
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	440	19.80	445
Born 1938 to 1956	441	10.21	446

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	720	10.21	920
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	750	23.71	950
Reduced fee for first employee, born 1957 or after	786	10.21	986
Born 1938-1956	751	10.21	951
Reduced fee for first employee, born 1938 to 1956	787	10.21	987
Born 1937 or before	752	0	952

Employees posted to Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	722	10.21	922
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	753	23.91	953
Reduced fee for first employee, born 1957 or after	789	10.21	989
Born 1938 to 1956	754	10.21	954
Reduced fee for first employee, born 1938 to 1956	790	10.21	990
Born 1937 or before	755	0	955

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Deduction
Born 2005 to 2007, salary up to SEK 25,000	724	0	924
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	760	19.33	960
Reduced fee for first employee, born 1957 or after	700	0	900
Born 1956 or before	761 762	0	961 962

Employees posted from Québec but salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Deduction
Born 2005 to 2007, salary up to SEK 25,000	726	0	926
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	763	19.13	963
Reduced fee for first employee, born 1957 or after	703	0	903
Born 1956 or before	764 765	0 0	964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
Basis for employees	Basis	Percentage	Deduction
Born 2005 to 2007, salary up to SEK 25,000	728	0	928
Born 1957 or after Born 2005 to 2007, salary over SEK 25,000	770	7.71	970

Employees posted from Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/Deduction
Born 2005 to 2007, salary up to SEK 25,000	730	0	930
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	773	7.51	973

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
Basis for employees	Basis	Percentage	Contribution/Deduction
Born 2005 to 2007, salary up to SEK 25,000	732	10.21	932
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	780	12.09	980
Reduced fee for first employee, born 1957 or after	706	10.21	906
Born 1938 to 1956	781	10.21	981
Reduced fee for first employee, born 1938 to 1956	707	10.21	907

Employees posted to Québec; salary paid by payer in Québec, within the group
Basis for employees	Basis	Percentage	Contribution/Deduction
Born 2005 to 2007, salary up to SEK 25,000	734	10.21	934
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000	783	12.29	983
Reduced fee for first employee, born 1957 or after	709	10.21	909
Born 1938 to 1956	784	10.21	984
Reduced fee for first employee, born 1938 to 1956	710	10.21	910

Other
Basis for employees	Basis	Percentage	Contribution/Deduction
Special payroll tax on earned income: certain contract insurances, for example	480	24.26	485
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions	481	24.26	486
Deductions for research and development	470	-19.59	475
Deductions for regional aid	471	-10	476

Lower rate of employer contributions for people born in 2000-2004 no longer applicable since 31 March 2023

For salary and benefits paid from 1 April 2023 to young people born between 2000 and 2004, you must pay full employer contribution (31.42 %).

Tables outlining the rates of employer contributions from 1 January to 31 March 2023

The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.

Table: Employer contributions percentage rates
Basis for employees	Basis	Percentage	Contribution/Deduction
Born 2005 to 2007, salary up to SEK 25,000	424	10.21	434
Born 2000 to 2004, salary up to SEK 25,000	7001	19.73	9001
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	420	31.42	430
Reduced fee for first employee	421	10.21	431
Born 1938 to 1956	422	10.21	432
Born 1937 or before	423	0	433

Employers without a permanent establishment in Sweden, and embassies
Basis for employees	Basis	Percentage	Contribution/Deduction
Born 2005 to 2007, salary up to SEK 25,000	443	10.21	448
Born 2000 to 2004, salary up to SEK 25,000	7003	14.51	9003
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	440	19.80	445
Born 1938 to 1956	441	10.21	446

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	720	10.21	920
Born 2000 to 2004, salary up to SEK 25,000	7005	16.27	9005
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	750	23.71	950
Reduced fee for first employee, born 1957 or after	786	10.21	986
Born 1938-1956	751	10.21	951
Reduced fee for first employee, born 1938 to 1956	787	10.21	987
Born 1937 or before	752	0	952

Employees posted to Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	722	10.21	922
Born 2000 to 2004, salary up to SEK 25,000	7007	16.36	9007
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	753	23.91	953
Reduced fee for first employee, born 1957 or after	789	10.21	989
Born 1938 to 1956	754	10.21	954
Reduced fee for first employee, born 1938 to 1956	790	10.21	990
Born 1937 or before	755	0	955

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	724	0	924
Born 2000 to 2004, salary up to SEK 25,000	7009	8.68	9009
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	760	19.33	960
Reduced fee for first employee, born 1957 or after	700	0	900
Born 1956 or before	761 762	0	961 962

Employees posted from Québec but salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	726	0	926
Born 2000 to 2004, salary up to SEK 25,000	7011	8.59	9011
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	763	19.13	963
Reduced fee for first employee, born 1957 or after	703	0	903
Born 1956 or before	764 765	0 0	964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	728	0	928
Born 2000 to 2004, salary up to SEK 25,000	7013	3.46	9013
Born 1957 or after Born 2000 to 2007, salary over SEK 25,000	770	7.71	970

Employees posted from Québec or the Philippines
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	730	0	930
Born 2000 to 2004, salary up to SEK 25,000	7015	3.37	9015
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	773	7.51	973

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	732	10.21	932
Born 2000 to 2004, salary up to SEK 25,000	7017	11.05	9017
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	780	12.09	980
Reduced fee for first employee, born 1957 or after	706	10.21	906
Born 1938 to 1956	781	10.21	981
Reduced fee for first employee, born 1938 to 1956	707	10.21	907

Employees posted to Québec; salary paid by payer in Québec, within the group
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2005 to 2007, salary up to SEK 25,000	734	10.21	934
Born 2000 to 2004, salary up to SEK 25,000	7019	11.14	9019
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000	783	12.29	983
Reduced fee for first employee, born 1957 or after	709	10.21	909
Born 1938 to 1956	784	10.21	984
Reduced fee for first employee, born 1938 to 1956	710	10.21	910

Other
Basis for employees	Basis	Percentage	Contribution/ Deduction
Special payroll tax on earned income: certain contract insurances, for example	480	24.26	485
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions	481	24.26	486
Deductions for research and development	470	-19.59	475
Deductions for regional aid	471	-10	476

What you need to do before you can make a salary payment:

Making salary payments (in Swedish)

Fill in the PAYE tax return per employee box by box:

How to fill in the PAYE tax return – box by box

Special payroll tax

You have to pay special payroll tax on pension contributions costs (“särskild löneskatt för pensionskostnader: SLP”) for pension benefits provided to employees, such as pension fund contributions or pension insurance. You report SLP in your business’s income tax return. The contribution rate is 24.26%.
You must pay special payroll tax on earned income (“särskild löneskatt på förvärvsinkomster: SLF”) if you provide certain types of contracted insurance plans based on collective agreements, or if, as an employer, you make contributions to a profit-sharing foundation. You report SLF in your PAYE tax return. The contribution rate is 24.26%.

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Employer contributions