Income Tax & Social Contribution Sweden

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 empoyees 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 will you pay in Sweden? 

Attention: If you are a non-Swedish but an expat EU consultant you have 90 days where you can live in Sweden Tax free without being registered. After 90 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 this link to find our what documents you will need to get registered in Sweden and How to Register in Sweden.

 

After 90 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 theywill report and pay social security contributions themselves. This is called a social contributions agreement, and means that consultants are obliged to pay the contributions if an employee does not, for any reason. 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.

If there is a social contribution agreement will the employee get a number starting with 66 and pays the social payments on this number.

 

Inter-Consulting need to send in a statement of earnings once a year with the information about what the person have earned.

 

You can choose to pay Social Contribution in Sweden or in your Home Country: 

 

2.1. Pay Social Contribution in Sweden 

You will have to sign the Agreement SKV 4787 “Socialavgiftsavtal” (Social security contribution agreement) and send it to the Statteverket, a Swedish Tax Office. .

Agreement SKV 4787 “Socialavgiftsavtal” an agreement between employer and employee, that the employee has got paid out the social contribution on top of the gross salary. This has to be paid then to the Swedish Skatteverket by the employee. 

 

2.2. Pay Social Contribution in your Home Country 

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 our 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: you will have to provide a proof to Inter-Cosulting about your monthly Income Tax payments. Inter-Consulting is resposible to submit end of the year Tax declaration to Swedish Tax Office providing Tax payments of each Employee. 

 

Please read this guide: Rules for working as an employed person in Sweden.