Employers without a permanent establishment in Sweden

In order to declare social security contributions, the company must register as an employer with the Swedish Tax Agency. Fill in the form below to register the company as an employer.

• Tax application for foreign entrepreneurs (SKV 4632)

Social security agreements

Instead of the employer paying social security contributions, the employer and the employee may agree to have the employee report and pay the contributions. The agreement can be drawn up as a written contract, but this is not a requirement for validity.

However, the employee must keep financial records at hand in case the Tax Agency performs an audit. If such an agreement concerning individual payment of social security contributions has been made, the employee should be the one to register as an employer with the Swedish Tax Agency. When registered, the employee will be given a special registration number and should report paid remunerations in the monthly PAYE. Payment to the tax account should also be done using the special registration number.

The social security contributions that the employee has to pay are based on the lower percentage used for companies without a permanent establishment in Sweden. The employer tax return shall only state actual salary — if the employee receives compensation from the employer for social security contributions, they should not be included in the employer tax return.