Employer contributions and pension for foreign nationals
Except in exceptional cases, you need to pay employer contributions for foreign citizens, in the same way as you need to do so for employed Swedes.
Paying employer contributions
Normally you pay Swedish employer contributions on compensation to employees who perform work in Sweden, regardless of where they live or what citizenship they have. It is the country of employment that determines which country's social insurance the employee is covered by.
Report and pay employer contributions
However, there are exceptions. The exceptions apply in situations where employees perform work in Sweden but where Swedish employer contributions are not to be paid. Contributions must then be paid in another country.
When employer contributions are not to be paid in Sweden
If you have an employee who is not to be covered by Swedish social insurance, the employee has a certificate stating in which country the contributions are to be paid. This is also the country that issued the certificate. The certificate is always limited in time. Within the EU/EEA, where migrant workers are very common, certificate A1 is used regarding applicable legislation.
On the Swedish Social Insurance Agency's website you can see which countries Sweden has entered into social insurance agreements with and any exceptions. There you can also read about what applies and also what exceptions there are for employees who move within the EU/EEA.
Work in Sweden at the Swedish Social Insurance Agency
Contact the Swedish Social Insurance Agency if you as an employer are unsure of which country you should pay employer contributions in. If no exceptions apply, you as an employer pay Swedish employer contributions for an employee working in Sweden, since it is covered by Swedish social insurance.
Power of attorney to help employees
An employee may be entitled to compensation for loss of income, for example during parental leave or illness. The employee applies for it themselves. Either via the Swedish Social Insurance Agency's e-services or on a form.
If you want to help your employees with matters at the Swedish Social Insurance Agency, a power of attorney is required for the Swedish Social Insurance Agency to be able to act. Much of the information about different benefits/contributions and how to apply can be found on the Swedish Social Insurance Agency's website.
The Swedish Social Insurance Agency's (Försäkringskassans) website
Pension for foreign nationals
In order for a person with citizenship outside the EU to be granted a work permit and thus be allowed to work in Sweden, you as an employer must intend to take out an occupational pension for the person you have employed. When you choose to employ a foreign citizen, contributions to the occupational pension can begin as soon as a work permit is in place.
Employment at the Swedish Migration Agency
A person who works and pays taxes in Sweden earns a state pension regardless of citizenship. It may be a good idea to inform the person you employ about how the Swedish pension system works, as it may differ from other countries.