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Growth Support (“växa-stöd”): special calculation of employer contributions
You can claim a reduced rate of employer contributions (Growth Support) for a first and/or second employee for up to 24 months.
If you meet the requirements for Growth Support, you only have to pay pension contributions (at a rate of 10.21%) on compensation of up to SEK 25,000 per calendar month.
You pay full employer contributions (at a rate of 31.42%) on compensation above 25,000 SEK.
Sole trader businesses, partnerships with a maximum of two partners, and limited companies are eligible for Growth Support. A limited company may be eligible for Growth Support even if compensation has been paid to a partner or director of the company, or one of their family members. However, Growth Support does not apply to the compensation paid to a partner, director or family member.
Growth Support temporarily extended for the period 1 July 2021 to 31 December 2022
If you had no employees during the eligibility period (from 10 September 2020 until the point at which you hired an employee during the period 1 July 2021 to 31 December 2022), your company is eligible for Growth Support. This means that you can claim a reduced rate of employer contributions for up to two employees.
If you already had an employee at the beginning of the qualification period, you can claim Growth Support for another employee who you hired after 1 July 2021. This only applies if your first employee is still employed by you when you hire the second person.
When assessing whether your company is entitled to Growth Support, you can disregard any employees who have been paid a maximum of SEK 5,000 in contributions-liable compensation during the qualification period for temporarily extended Growth Support.
Growth Support only applies to appointments that last at least three consecutive months, with a minimum of 20 working hours per week. Growth Support applies to compensation of up to SEK 25,000 per month, and it means that – rather than paying full employer contributions – you only have to pay the pension contributions part (at a rate of 10.21%). Growth Support is valid for a maximum period of 24 consecutive months.
How to apply for Growth Support
Check box 062 on your PAYE return (form SKV 4788): First-employee reduced rate of employer contributions: specific information about your first employee. If you are entitled to Growth Support for two employees under these temporarily extended regulations, please check box 062 for each individual in question. Then fill in the remaining specific information required about the individual – as with a regular salary payment.
Growth Support meets the requirements of the European Commission’s “de minimis” rule on small amounts of public aid. In order for the Swedish Tax Agency to reach a decision on whether to grant you Growth Support, you also have to declare how much “de minimis” aid you have received this year or during the past two years in box 462 “Mottagna stöd” (“Aid received”). If you have not received any “de minimis” aid during the period in question, enter 0 in the box.
Here’s how to correct specific information about the individual when eligible for Growth Support
Log into our e-service “Lämna arbetsgivardeklaration” (“File your PAYE return”) (in Swedish).
When you have logged into our e-service, please complete the following steps:
- Click on “Inlämnade arbetsgivardeklarationer” (“Filed PAYE returns”).
- Choose the accounting period you wish to correct.
- Click on “Rätta uppgifter” (“Correct information”).
- Select the payee whose details you wish to correct.
- Please take note of box 062 “Reducerad avgift först anställd” (“First-employee reduced rate of employer contributions”) at the bottom of the form. Uncheck the box if your company is not entitled to Growth Support.
- Click on “Spara” (“Save”) and repeat this process from step 4 if you need to make corrections for additional employees.
- Click on “Nästa” (“Next”) until you get to “Granska, signera och skicka in” (“Check, sign and submit”).
- Sign your PAYE return. Done!
The Swedish Tax Agency will send you a receipt when we receive your corrections. When we have processed your PAYE return, we will send you a decision notice stating the adjusted amount in question.
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