Report and pay employer contributions
When you pay wages and benefits, you as an employer are obliged to report and pay employer contributions and deducted tax to the Swedish Tax Agency. This is reported in an employer declaration and paid to the Tax Agency. Full employer contribution is 31.42% of the gross salary and taxable benefits that you pay out. The fee may vary depending on the employee's year of birth.
How much are the employer contributions?
| Age | Employer contributions |
|---|---|
| Employee born 1937 and before | 0% |
| Employee born 1938 to 1957 | 10,21% |
| Employee born 1958 and after | 31,42% |
| Information about Growth-support | 10,21% |
Reduction of employer contributions for 15–18-year-olds has ended
On 1 January 2024, the reduction in employer contributions was removed and the general wage contribution for people who have turned 15 but not 18 at the beginning of the year. This means that the employer's contribution for young people is 31.42 percent.
This is how you calculate the employer's contribution
You calculate the fee on the remuneration, gross salary and taxable benefits that you pay to your employees. The employer's contribution actually consists of several different contributions that provide the basic social insurance protection. The total employer contribution is 31.42% of your employee's gross salary.
You do not have to pay employer contributions or make tax deductions for an employee if the salary including benefits can be assumed to be less than SEK 1,000 during the income year.
Calculate employee costs
How much of the cost of an employee is employer contributions? Here you can determine what an employee might cost.
PAYE tax return
As an employer, you must report the payments and tax deductions you have made per person each month. This is called an individual PAYE tax return.
PAYE tax return at the Swedish Tax Agency
When must employer contributions be paid?
On the 12th of each month (January and August on the 17th) you must submit your PAYE tax return and pay your taxes and employer contributions. You pay the money into your company's tax account.
Growth support: reduced employer contributions for sole proprietorships hiring their first employee
If you have a sole proprietorship and hire your first employee, you only have to pay old-age pension contributions (10.21%) on remuneration of up to SEK 25,000 per calendar month paid to your first employee. On remuneration over SEK 25,000, you pay the full employer contribution (31.42%).
Check your entitlement to growth support at the Swedish Tax Agency
New-start jobs
You can get compensation if you employ a person who has been out of the labour market for at least one year (six months for those aged 20-25) or who is new to Sweden. The amount of compensation varies depending on whom you employ and is equivalent to the employer's contribution or more.
You can get this financial support for temporary and permanent jobs. This applies to both full-time and part-time employees. As an employer, you must apply for a new-start job with the Public Employment Service for the person whom you wish to employ, and the Public Employment Service must make a decision before the employment can begin.
Read more about new-start jobs at the Swedish Public Employment Service (in Swedish)
Regional support
As an employer, you may make a deduction from the employer's contributions for compensation to employees who work at your permanent place of business within support areas (regional support). The deduction is 10% of the contribution basis. In total, the deduction may amount to a maximum of SEK 7,100 per month. The support does not apply to all industries.
Learn more about salary
Learn what is important when you pay a salary and what different forms of salary that are available.