In some cases, companies that bring employees to Sweden do not need to pay the employer’s social security contributions. This applies if the employees are considered to be “posted” and will then belong to the social security system of another country. The rules vary depending on the country from which the employees are posted and how long they will stay in Sweden.
For a company to be exempt from employer’s social security contributions in Sweden, a certificate is required in most cases, confirming that the employees belong to another country’s social security system. For employees in the EU/EEA and Switzerland, the certificate is called A1 or E101. For employees from a country with which Sweden has a social security convention, it is called a convention certificate. The employer must inform the social security agency in the country to which the employees belong regarding their social security system. Please note that this principle might also apply to other countries, depending on their respective regulations.
Do you want more information or need help with employment and payroll in Sweden?
Internago can assist with a full payroll service in Sweden and other European markets. Please click here to find more information, or if you prefer contact us directly at info@internago.com
