Relevant Information for Working in Sweden

There are a number of requirements that need to be met before coming to work in Sweden. As some of these procedures can take some time to complete, it is strongly recommended that this be investigated and the various processes started as early as possible before arriving in Sweden.

Mandatory Registration with Swedish Authorities
Work Environment Authority - Arbetsmiljöverket

In Swedish “Arbetsmiljöverket” (www.av.se)

The foreign employer must notify the Swedish Work Environmental Authority about the posting of an employee in Sweden. The employer has an obligation to register a contact person and the name of the person who will work at the ESS premises for a limited period of time with the Swedish Work Environment Authority. The registration must be made, at the latest, when the foreign employee begins working in Sweden. If the posting is for no more than five days, no registration is necessary. If the posting becomes extended, a notification must be registered on the sixth day, at the latest.

The information to be registered is:

  • The employer’s name/company and place of business/headquarters.
  • Contact details for an authorised deputy of the employer (can be in the home country).
  • What types of services are to be offered in Sweden.
  • Planned duration.
  • Place where services are carried out.
  • The identities of the posted employees.

The registration of a posting/temporary worker should contain information on the contact person's: name, personal identity number or date of birth, mailing address, telephone number in Sweden and email address.

The foreign employer must select a contact person in Sweden and register him/her with the Swedish Work Environment Authority. When the contact person is submitted to the registry, that person will be authorised to receive notifications on behalf of the foreign employer.

If the foreign employer does not register a temporary worker and a contact person on time, the Swedish Work Environment Authority may impose a fine on the foreign employer.

https://www.av.se/en/work-environment-work-and-inspections/foreign-labour-in-sweden/Posting-foreign-labour-in-sweden/report-a-foreign-posting/

Tax Agency (notification and taxation) - Skatteverket

In Swedish “Skatteverket” (www.skatteverket.se)

The employer must notify the Swedish Tax Agency of the employment of an employee from a country outside the European Union /EEC or Switzerland.

Depending on the duration of the stay in Sweden, the individual may be liable to pay tax in Sweden. Please note that there is a suggestion to implement the concept of economic employer in Sweden, but no formal decision is taken yet. The tax liability is also depending on the nature of the activities performed in Sweden (i.e. if the non-Swedish employer is considered to have a Permanent Establishment in Sweden or not). This will impact not only the tax liability of the employee but also the employer.

As that which applies varies from person to person, based on their specific circumstances, it is the individual’s responsibility, along with their employer, to verify what is applicable in their particular situation. Further information can be found by visiting the Tax Agency’s website, www.skatteverket.se/otherlanguages, where certain details can be found in English and a number of other languages, or by calling +46 771 567 567.

https://www.skatteverket.se/download/18.64a656d113f4c759701275/1371557534958/1160+på+engelska.pdf

New Tax Rules as of 1 January 2021

From 1 January 2021, new rules apply for remuneration for work in Sweden. This affects both those employed by a foreign employer and those running a company in Sweden.

New Tax Rules 2021 - SWE

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New Tax Rules 2021 - ENG

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Migration Agency (work permits & visas) - Migrationsverket

In Swedish “Migrationsverket” (www.migrationsverket.se)

Work and residency permits are mandatory for persons that comes from countries outside the European Union/EEC or Switzerland intending to work in Sweden for a period longer than three months. The permit has to be obtained before arrival; entry into Sweden will not be allowed until the permit has been granted.  

Any accompanying family members also require the necessary permits.

For further details regarding the application process for work permit please visit www.migrationsverket.se where more information can be found in several languages.

If the period of stay is shorter than three months citizens of certain countries will need a business visa (Schengen visa) to enter Sweden. The visa must be finalised and entered in the passport before entry into Sweden. Visa applications are made at the Swedish embassy or consulate in the resident country. The application fee is approximately 60 Euro.

For more information contact your local Swedish embassy.

Foreign personnel posted at ESS

For EU citizens who are working less than 183 days in Sweden (rolling 12 months in some cases and on a fixed 12-month calendar in other cases), the employer shall register who is working in Sweden with the Swedish Work Environment Authority “Arbetsmiljöverket”.

The registration is to inform the authorities who is working in Sweden. Sometimes, the Swedish Work Environment Authority makes checks to verify whether the personnel working in Sweden receive a salary and have insurances, etc. from their employer in their home country.

For personnel from outside the EU, or working more than 183 days, it is advised to contact the Swedish Work Environment Authority for assistance. www.av.se

*Note: There are a number of requirements that need to be met prior to arriving to work in Sweden. As some of these procedures can take some time to complete, it is strongly recommended that this be investigated and the various processes started as early as possible before arriving in Sweden. 

Social Security

Note: the Swedish Social Security Office is Försäkringskassan (www.forsakringskassan.se)

An individual may only belong to a social security system in one country. Normally a person belongs to the social security system in the country where he/she works. If the individual is working for less than one year in Sweden he/she should normally remain covered by the social security system in the country where he/she is employed.

Secondment within the EU/EEC/Switzerland

Individuals can be seconded from their home country for a period not exceeding 24 months. They remain covered by their home country social security system and Swedish social security charges do not have to be paid. An application has to be filed with the appropriate authorities in their home country and an A1 certificate of coverage should be received.

Working in two or more countries within the EU/EEC/Switzerland

If the in-kind or seconded staff member is working in more than one country, then he/she should belong to the social security system in the country where he/she is living if the work performed in that country is substantial. Substantial means more than 25%.

Government services within the EU/EEC/Switzerland

A civil servant shall be subject to the legislation of the member state to which the administration employing him/her is subject.

Individual exemption

It is possible to apply for an individual exemption and remain covered by the social security system in the other country for a period up to 60 months.

Outside the EU/EEC/Switzerland

If the individual is seconded from a country outside the EU/EEC/Switzerland to Sweden, he/she should belong to the Swedish social security system. However, please note that there are conventions with some countries which makes it possible to be seconded for a period between one and five years. The conventions cover different parts of the social security system, but mainly only pension.

Alternative agreement for social security payments

If the in-kind contributor does not have a permanent establishment in Sweden, then it is possible for the parties to enter into an agreement where the individual takes over the responsibility to register and pay the social security contributions. Otherwise the employer must register in Sweden.

http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32004R0883R(01) 

Health Insurance

Depending on the length of the work in Sweden, it may be possible for citizens of any of the EU/EEC or Switzerland to remain covered by the social security system in the home country during the posting to Sweden.
The rules are outlined in EC Regulation 883/2004 https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02004R0883-20140101&from=SV.
It is necessary for the employer and the employee to apply for a certificate of coverage (called A1) with the local authority. https://europa.eu/youreurope/citizens/work/social-security-forms/index_en.htm.

Citizens of any of the EU/EEC countries or Switzerland should register for a European Health Insurance Card (EHIC) in their home country before coming to Sweden.

For all those non-EU/EEC, the work and residence permit require Health, Life, Occupational injury, and Pension insurance as part of the demands on the employer within the application process.

Your employer will need to arrange personal comprehensive insurance for you in advance, and the original certificate, or written confirmation of cover, should be brought with you to Sweden.

https://ec.europa.eu/social/main.jsp?catId=559

More Information

Emergency Services Number in Sweden: 112

For non-emergency medical advice: 1177

Information about health care in Sweden for foreign citizens is available (in English): https://www.skane.se/en/Health-care/rules-and-rights-in-health-care/health-care-in-sweden-for-foreign-citizens/

Additional information on various health care topics is available (in English): https://www.1177.se/Skane/Other-languages/Engelska/?ar=True

The public dental service (Folktandvården) is found throughout Sweden, as are private dentists. Find your local clinic via www.folktandvarden.se

Information regarding pharmacies (Apotek): https://apoteksinfo.nu/kommun/lund

Access to the ESS Site

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General Safety Requirements

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ESS Code of Conduct and other Relevant Policies

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