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:
- Overview of business support and rule
- Short-time working allowance
- If an employee gets sick
- 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
Overview of business support and rule changes due to the coronavirus
In this overview you will find the support and rule changes made for businesses due to the coronavirus. In the pdf you can see what applies to sole traders and limited companies, and what applies if you are an employer or not. The information will be updated continuously.
Overview of business support and rule in pdf
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.
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
If an employee gets sick
Propsal on extended supports
The government proposes that the following supports are to be extended until 31 December 2020:
- The qualifying deduction for sick pay is temporarily abolished, both for employees and for sole traders
- Reimbursement for the part of the sick costs that exceeds the normal
- Deferred requirement for doctor’s requirement from day 8 until day 15
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.
The requirements for doctor’s certificate are abolished
This means that those who have reported sick on 13 March or later do not need to have a doctor’s certificate until after they have been sick for 21 days (compared to previously 8 days to the employer and 14 days to the Swedish Social Insurance Agency). The Swedish Social Insurance Agency will be able to pay sickness benefit without doctor’s certificate for the first 21 days of a sick period.
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 between 1 July 2020 to 30 September 2020. 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
The Government has decided to extend the period that your employees can have a new start job (nystartsjobb) or an introduction employment, by another year. This means that job-seekers can have an introduction employment for up to 26 months. The rules apply from 1 May to 31 December 2020.
The government has also decided to extend the period that your employees can have a new start job (nystartsjobb) another year. This applies to employers with ongoing decisions on support for new start jobs where the maximum period for support for the employee expires between 1 July and 31 December 2020.
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