For employers
The page was last modified:Here you will find information and references to what applies if you have employees and your business is affected by the coronavirus.
On this page you will find information about:
- Short-time working allowance
- If an employee gets sick
- Extension of temporary social security measures
- Reduced self-employment contributions
- Temporary abolishment of fringe benefits tax
- Laying off employees
- General advice from the Public Health Agency of Sweden
- New rules for certain types of employment
- Urgent need for staff
Short-time working allowance
Short-time working means that an employee reduces working hours and wages instead of being laid off. This means that employers can reduce employees' working hours and receive financial support from the Government to compensate for a significant part of the costs for retaining the employee.
The support applies retroactively from 16 March 2020.
The government extends support for short-time working until June 2021. The Swedish Agency for Economic and Regional Growth will continue to manage the support.
It is important that you prepare as much as possible before submitting your application in order for the processing to be quick. It is more important to be accurate in your application than to apply quickly. Make sure you are properly prepared by taking a quick test (in Swedish) to see if you are eligible for financial support . You can also use the Swedish Agency for Economic and Regional Growth's calculation tool to see how much support you can get if your application is granted. The support for short-time work allowance has been extended and the working hours can be reduced up to 80% for the months: May, June and July.
Short-time working allowance at the Swedish Agency for Economic and Regional Growth
Extension of temporary social security measures
The government has decided to grant extensions for benefits including sickness compensation, which means that:
- The qualifying period for compensation is being extended up to and including 28 February 2021.
- Compensation for the self-employed for the first 14 qualifying days is being extended up to and including 28 February 2021.
- Compensation for employers for their sick pay expenses above what is normal is being extended up to and including 28 February 2021.
- Deferred requirement of a doctor's certificate from the 8th to the 15th day of the period of illness is being extended up to and including 30 April 2021. In addition, the Swedish Social Insurance Agency has decided that a doctor's certificate is not required until day 22 when applying for sickness benefit. The Swedish Social Insurance Agency's decision applies up to and including 31 January 2021.
More information is available from the Swedish Social Insurance Agency (in Swedish)
If an employee gets sick
Replacement for the qualifying deduction for sick pay
Replacement for the qualifying deduction for sick pay means the employers make the deduction for sick pay as usual and then the employee applies for it retroactively. Employees can apply for compensation from 7 April at the Swedish Social Insurance Agency's website (Försäkringskassan).
If your employee falls sick again within five calendar days, you should not make a new deduction for sick pay. The days in the previous sick pay period shall be counted in the new sick period, so that the total number of days will be 14 at the most.
Reimbursement for sick pay costs
If an employee gets sick you will receive reimbursement for sick pay costs that you have reported in your employer declaration. From April to July you will receive full reimbursement.
A different calculation applies for the accounting period August–September, and the cost of sick pay is reimbursed according to different percentages, depending on the costs the you as an employer have had. You pay sick pay to your employees as normal and the reimbursement will be paid to your tax account.
Requirements for doctor’s certificate
If an employee has been on sick leave for more than 14 days the employee will have to submit a doctor's certificate.
Benefit for employees belonging to an at-risk group
If an employee belongs to an at-risk group and must refrain from working to avoid the risk to be infected by covid-19 he or she can apply for benefit from the Swedish Social Insurance Agency (Försäkringskassan). The employee can apply for the benefit retroactively for the period 1 July 2020. The benefit is calculated from a flat amount and the employee can receive a maximum of 804 SEK per day for a maximum of 90 days. The employee does not have to report sick to you as an employer.
Information about the coronavirus at the Swedish Social Insurance Agency
Reduced self-employment contributions
To reduce the economic consequences the government has decided to temporary reduce the self-employment contributions for those who already pay full self-employment contributions. This means that even if the employers report a surplus in their new preliminary income tax return, the social contributions will be lower than usual: 10.21 percent compared to the usual 28.97 percent. The lower social contributions apply for the whole of 2020 and up to a surplus of SEK 100,000, after which there will be ordinary contributions.
Temporarily reduced self-employment contributions at the Swedish Tax Agency (in Swedish)
Temporary abolishment of fringe benefits tax
Tax exemption for free parking at your workplace
The Riksdag has approved the government's proposal for a temporary tax exemption for those who have access to free parking at their workplace. The decision is valid from 1 June and the rest of the year, for all professions and throughout the country.
Read more about tax exemption for free parking att the Swedish Tax Agency (in Swedish)
Tax exemption for gifts
The Riksdag has approved the Government's proposal for a temporary tax exemption for gifts up to a value of SEK 1000 per employee, that employers can give to their employees. The tax exemption will apply in addition to the possibility of giving tax-free gifts that already exists today, for example in the form of Christmas gifts. The new rules apply from 1 June to 31 December 2020.
Read more about tax exemption for gifts at the Swedish Tax Agency (in Swedish)
Laying off employees
Here you will find information about laying off staff at verksamt.se:
Information on what applies if you need to lay off staff
Termination of employment due to shortage of work
The Swedish Employment Agency has more information for employers concerning short-time working allowance and laying off staff because of the coronavirus.
General advice from the Public Health Agency of Sweden
All operations in Sweden are obliged, based on the recommendations of the Public Health Agency of Sweden, to take measures to reduce the risk of transmission of the coronavirus.
Employers should make sure that the employees and any visitors keep a distance and can regularly wash their hands with soap and water or antibacterial hand gel, that employees can work from home, avoid unnecessary travels and adjust working hours to avoid rush hour traffic.
Read the Public Health Agency's general advise
New rules for certain types of employment
Extended maximum time for introductory jobs
Job-seekers can have an introduction employment for up to 36 months.The rule is valid to 31 December 2021.
Opportunity for 12 extra months with a new start job (nystartsjobb)
You who have an ongoing decision where the support period expires between 1 July and 31 December 2020, can apply for support for another 12 months.
Employ with support at the Swedish Public Employment Servicev (in Swedish)
Urgent need for staff
The Platsbanken at the Swedish Public Employment Service has a new page for advertisements for employers with an urgent need for staff: #jobbjustnu. You will also find information on quick interviews and how to conduct interviews.
Urgent need for staff at the Swedish Public Employment Service (in Swedish)
Responsible: Swedish Agency for Economic and Regional Growth