Inter-Consulting Europe (UK) Ltd is registered foreign company in Sweden with no physical office in Sweden and no full- time employees who are Swedish nationals.

Our Company registration number in Sweden is 502072-7219

In this case, when Inter-Consulting employees are EU nationals they are paid from UK to Sweden.

In case of International employees, they will be pay rolled by our Managed Service Partner in Sweden who allocates Fastrack work permits and processes all local services.

How much Tax and Social Contribution to pay?

Attention: If you are a non-Swedish but an expat EU consultant you have 45 days where you can live in Sweden Tax free without being registered. After 45 days you will need to go to the Swedish Tax Office - Skatteverket and apply for a Person Number. From that moment you will get into the Swedish Tax register and will be responsible for paying Income Tax and Social Contribution in Sweden.

Please follow the above link as for the documents you will need, your passport or your ID card and also you must a permanent place address to live in Sweden because your documents will be posted at this given address.  

 After 45 days while being an employee paid from Inter-Consulting Europe (UK) Ltd and work in Sweden you will have to pay: 

1.) Social Contribution Payment 

Important: Inter-Consulting has no permanent establishment in Sweden, which means that consultants MUST pay Social Contribution in Sweden on their own and report to Inter-Consulting.  

Companies that do not have a permanent establishment in Sweden may make an agreement with their employees that they will report and pay social security contributions themselves. This is called a social contribution agreement. The employees are obliged to pay the contributions themselves. The employer must always submit an income statement, irrespective of any such agreement. In the income statement, the employer reports the total payments made during the income year.

Inter-Consulting reports this social security contribution to the tax office on a monthly basis. 

 Pay Social Contribution in your Home Country 

You can pay Social Contribution  in your Home Country if you keep some kind of establishment there.

The main rule according to EU law is that social security contributions shall be paid in the country where the work is performed, and in accordance with the legislation in the country in which you work. There are exceptions to this rule, for example, if you are employed by a foreign company and posted to Sweden to work here on your foreign employer’s behalf for less than 24 months, or if you work in several countries.  In these cases, you may remain in the social security system of your country of residence. If you believe there to be some reason that legislation in the country in which you work should not apply, you must prove this with a certificate stating which legislation is applicable. This may be done using an A1 certificate. This certificate proves that you are covered by the social insurance system in a country other than Sweden, even though you work in Sweden.

2.) Income Tax in Sweden (on your Swedish salary)

• The amount of tax you pay will depend on your salary (an average 31%).

Here you can find out how to submit your Tax return online: Income Tax Sweden.

Here is the link where you can check how much Income Tax you have to pay in Sweden: Income Tax Calculator.

Important:  All employees will have to provide a declaration about social security contribution and prove of payment on a montly basis. If this is not shown, Inter-Consutling is obliged to hold back salary payments.