TheBestEOR

Best Employer of Record in Sweden

Written by Martynas PupkeviciusFact-checked by Michael Ennis
Picture of Martynas Pupkevicius
Martynas Pupkevicius

EOR Advisor and Remote Work Editor

Our top employer of record in Sweden for 2026 is RemotePeople, from USD 499 per employee a month, ahead of Deel and Rippling.

We tested all 10 providers with paid client accounts, real quotes and a live hire run through payroll. Swedish employers pay social contributions on top of salary, and agreements with employee representatives may also require workplace pensions and extra insurance.

Flag of Sweden

Hiring in Sweden at a glance

Currency
SEK
Swedish krona
Pay cycle
Monthly
Usual practice, payday set in the employment terms
Working hours
40 hours
Weekly limit, agreements may set another schedule
Annual leave
25 days
Paid days depend on leave earned or agreed
Extra pay
Holiday pay
Supplement on leave, % of earnings for hourly staff
Employer costs
Social contributions
Agreements may add pensions and extra insurance
Before you hire:
Confirm the employment agreement, pension cover and how many paid holiday days can be used in the 1st year.

Country hiring overview · Sweden

Hiring in Sweden at a glance

Compare collective terms, pension scope and leave accrual.

For a Swedish hire, ask whether a collective agreement applies and how the provider will handle pension, insurance and leave administration.

Choose a hiring solution

Need a local employer?

Compare an EOR arrangement for your role before opening your own entity.

Already have a local employer?

Compare payroll and HR support against adding an EOR.

EOR service fee

Fees vary by provider.

Your quote should state the currency, fee per employee, minimum charge and billing commitment.

Onboarding

Paperwork affects the start date.

The contract, right-to-work checks, registrations and payroll deadlines all affect when employment can begin.

Employment costs

Include pension and insurance.

Ask for employer contributions, pension costs and insurance to be shown separately. Use the employee’s proposed pay and benefit terms when comparing providers’ calculations.

Annual leave

Leave and paid leave differ.

The annual leave entitlement is 25 days. How many of those days are paid depends on what the employee has accrued and the terms that apply.

Check before choosing

Confirm any kollektivavtal, pension/insurance scope, paid-leave accrual, payroll funding dates and exit terms.

What your quote should include

Employment costs and service fees

1
Gross salary and agreed pay schedule
2
Employer contributions, pension and insurance
3
EOR fee: currency, per-employee billing, minimums and commitment
4
Setup, foreign exchange, extras and exit costs

Deposits and payroll funding

1
Amount and payment deadline
2
Whether funds are refundable or credited to payroll
3
Release conditions and refund timing
Show these separately from recurring expenses.

Key takeaways for hiring in Sweden

Include pension payroll tax

Price the pension and its tax separately. A 4.5% pension premium is only part of the employer pension cost.

Calculate the pension tiers

For ITP1 retirement premiums in 2026, the rate rises from 4.5% to 30% on salary above SEK 52,125 per month, up to the plan ceiling.

Track long assignments

If the Agency Work Act applies, plan before the employee exceeds 24 months at the same operating unit within 36 months; the client may face an employment-offer or compensation obligation.

Check paid-leave accrual

Distinguish annual leave from paid annual leave. A new hire may have fewer paid days because the statutory system normally uses the previous year’s accrual.

Use the applicable contribution rate

Use the employee’s applicable contribution rate, not an automatic 31.42% for every hire; age-based and temporary youth rules can change the calculation.

Quick verdict

What is the best EOR in Sweden?

My top three: RemotePeople, Deel and Rippling.

For a hire in Sweden, I’d shortlist RemotePeople first. It offers recruitment and EOR through one provider, with a dedicated account manager on both EOR plans. Its EOR Global plan starts at USD 499 per employee per month, or USD 199 on EOR Select where the hire qualifies. Deel, from USD 599 plus a mandatory Employer Liability Cost, fits when Sweden is one part of a wider employee and contractor programme. Rippling, from USD 499 plus its required platform, fits a team that already runs HR or IT on Rippling.

An EU hire needs no permit. Providers differ on whether the ITP premium reaches Collectum without you chasing it, and on how fast first payroll lands.

1
Editorial pick
RemotePeople logo

4.9/5

RemotePeople

Hiring in new markets with local HR support

Starting fee
$499

per employee / month

Countries
150+
where you can hire

EOR Select from $199 for eligible hires.

Deposit
1 month

of gross salary

Deposit refund
Within 5 days

of the final payment

Why consider it

Recruitment and EOR services through one provider.

Dedicated account manager in both EOR plans.

Check the fit

Recruitment is separately priced. Confirm its fee and payment schedule.

Before signing: Confirm quote currency, billing commitment, deposits, funding deadlines and refund terms. EOR Select eligibility depends on the hiring country and employee salary.

Both EOR plans list local contracts, payroll and tax administration, and statutory benefits administration. Salary, employer contributions and benefit costs are separate.

Visit RemotePeople ↗

2
Deel logo

4.7/5

Deel

Paying employees and contractors on one platform

Starting fee
$599

per employee / month

Countries
130+
where you can hire

Plus a mandatory Employer Liability Cost.

Deposit
1–1.5 months

of gross salary

Deposit refund
Within 60 days

of offboarding

Why consider it

EOR, contractor management and payroll for your own entities.

Month-to-month EOR service pricing available.

Check the fit

Ask for the country-specific Employer Liability Cost in your quote.

Before signing: Confirm the Employer Liability Cost amount, benefit costs and any additional products. Monthly service terms do not remove employment notice, severance or other exit obligations.

The EOR pricing page lists 130+ countries. Broader platform coverage figures may include other services.

Visit Deel ↗

3
Rippling logo

4.5/5

Rippling

Setting up payroll, laptops and app access for new hires

Starting fee
$499

per employee / month

Countries
115
where you can hire

Plus the Rippling Platform, from $8 per employee / month.

Deposit
Per quote

based on gross salary

Deposit refund
Per contract

set in your agreement

Why consider it

EOR, payroll, HR records and benefits administration in one platform.

Shared workflows and reporting for domestic and international teams.

Check the fit

Ask for an itemised quote showing the required platform and each HR or IT module.

A paid Rippling Platform subscription is required on top of the EOR fee, from $8 per employee per month plus a monthly base fee. Rippling EOR starts at $499 per employee per month. Other HR and IT products are priced separately.

Rippling’s EOR page lists 115 countries. Confirm your hiring country and legal employer.

Visit Rippling ↗

No provider pays for a position on this page; some outbound links pay a referral fee. See the funding model and methodology.

Entity, pension and permit, side by side

All 10 EOR providers for Sweden, side by side

June 2026 list fees are per employee per month.

I’d compare the complete Swedish employment package alongside these fees. Confirmed USD starting fees and monthly rates shown include USD 199 to USD 699; other providers need current quotes or currency confirmation. Choosing a provider does not change the statutory 31.42 percent. For the order across all markets, see the ranking of the best employer of record services worldwide. For a wider shortlist, browse EOR providers for Sweden.

Provider

Best For

Starting feeDepositOnboarding
1 RemotePeople logo RemotePeople 4.9/5 Rating Hiring in new markets with local HR support Starting fee: $499 USD / monthDeposit: 1 monthOnboarding: 2–3 days

My take

For a hire that needs a named contact, I’d look at RemotePeople’s dedicated account manager.

The service includes local employment contracts, payroll and tax administration, and statutory-benefits administration. Recruitment is separate.

EOR Global starts at USD 499 per employee per month. EOR Select starts at USD 199 for eligible countries and employee salary ranges. Salary, employer contributions, benefit costs and agreed extras are additional. The country quote determines eligibility, the final fee, billing commitment and payroll funding.

Fit check for RemotePeople and G-P

For a Swedish hire, I’d ask for the actual pension plan and insured benefits.

Deposit

1 month

Entity model

Own entities in core markets

First year, one hire

$5,988 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$499

EOR Global. EOR Select starts at $199 where the country and employee salary qualify.

Against the 10 starting fees

$199 lowest$699 highest
2 Deel logo Deel 4.7/5 Rating Paying employees and contractors on one platform Starting fee: $599 USD / monthDeposit: 1–1.5 monthsOnboarding: 2–5 days

My take

Deel would be on my shortlist if you need EOR payroll and benefits administration alongside separate contractor and HR products.

EOR starts at USD 599 per employee per month, with month-to-month billing available. Mandatory Employer Liability Cost is an additional charge based on gross salary, with rates varying by country. Salary, statutory employer costs and benefit premiums are also separate.

Contractor management starts at USD 49 per active contract per month. It is a separate service from EOR employment; currency conversion, payment-method charges and any required deposit also affect the amount funded.

Fit check for Deel, Oyster, Pebl, Multiplier and RemoFirst

I’d compare the pension premium, pension payroll tax and the employee’s paid-leave balance together. For a senior salary, request the tiered pension calculation; for a new starter, agree whether advance paid leave is offered.

Deposit

1–1.5 months

Entity model

Own entities and partners

First year, one hire

$7,188 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$599

Month-to-month billing. Mandatory Employer Liability Cost is charged separately.

Against the 10 starting fees

$199 lowest$699 highest
3 Rippling logo Rippling 4.5/5 Rating Setting up payroll, laptops and app access for new hires Starting fee: $499 USD / monthDeposit: Per quoteOnboarding: 2–5 days

My take

Rippling makes more sense to me when you also need its HR, IT or finance products: shared employee data connects the workflows and reporting.

Device management and app access are separate products within that wider system.

Rippling EOR starts at USD 499 per employee per month, and the required Rippling Platform adds from USD 8 per employee per month plus a monthly base fee. The quote needs to show any selected HR, IT or finance products and the billing commitment. Salary, employer costs, benefits, deposits and payroll funding are additional to the software and service fees.

Fit check for Rippling, Papaya Global and Borderless AI

For a long Swedish assignment, I’d ask how the provider records time at the client’s operating unit and flags any applicable Agency Work Act obligation.

Deposit

Per quote

Entity model

Own entities and local partners

First year, one hire

$5,988 in EOR fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$499

Plus the required Rippling Platform, from $8 per employee per month and a monthly base fee. Confirm the billing terms and selected products.

Against the 10 starting fees

$199 lowest$699 highest
4 Oyster logo Oyster 4.5/5 Rating Using one onboarding process for hires across countries Starting fee: $699 USD / monthDeposit: ~1 monthOnboarding: 5–10 days

My take

Oyster covers payroll, expenses, time off and reporting, with onboarding and offboarding support.

Optional benefits packages cost extra. At USD 699 per employee per month on monthly billing, I’d weigh that service against the annual commitment described below.

Annual seats are priced by headcount and location and are non-refundable, but can be reused for replacement hires. Annual prepayment gives the lowest fee; higher-priced quarterly or semiannual payment options are available. Salary, employer costs and benefit premiums are additional, and a refundable deposit is required. Optional People Partner project work costs USD 300 per hour.

Deposit

~1 month

Entity model

Own entities and vetted partners

First year, one hire

$8,388 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$699

Monthly billing. Annual seats are quoted separately, prepaid and non-refundable.

Against the 10 starting fees

$199 lowest$699 highest
5 Pebl logo Pebl 4.2/5 Rating Hiring people who need visa or relocation support Starting fee: $399 USD / monthDeposit: Per quoteOnboarding: 5–8 days

My take

Pebl, formerly Velocity Global, combines hiring, payroll, employee changes, reporting and offboarding in one platform.

EOR starts at $399 per employee per month; the country quote must identify the dollar currency and billing commitment. Salary, employer costs, benefits and additional services are separate.

I’d check Pebl’s deposit and exit terms before committing. A deposit is required before onboarding; its amount can change with salary, seniority or payment history. It is returned after the final invoice and outstanding balances are paid. Early exit can make the remaining committed-term service fees payable, subject to the agreement’s termination exceptions. Any discounted offer needs an end date and renewal price.

Deposit

Per quote

Entity model

Affiliates and local partners

First year, one hire

$4,788 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$399

Confirm the country price and billing commitment.

Against the 10 starting fees

$199 lowest$699 highest
6 G-P logo G-P 4.2/5 Rating Hiring abroad while keeping your existing HR system Starting fee: $599 USD / monthDeposit: 1–2.5 monthsOnboarding: 2–5 days

My take

G-P is worth a closer look if your requirements extend to custom API integrations.

I’d assess those alongside its EOR employment administration, benefits and reporting. EOR starts at USD 599 per employee per month, with volume discounts by quote. Salary, employer costs, benefit premiums and additional services are separate.

There is no minimum contract length for EOR hires. The proposal still sets the commercial billing and cancellation terms, along with the cost of any integration or implementation work.

Deposit

1–2.5 months

Entity model

100+ own entities, plus partners

First year, one hire

$7,188 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$599

Confirm the included services and billing terms in your country quote.

Against the 10 starting fees

$199 lowest$699 highest
7 Papaya Global logo Papaya Global 4.1/5 Rating Comparing payroll costs across countries in one report Starting fee: $499 USD / monthDeposit: 1–2 monthsOnboarding: 7–10 days

My take

Papaya brings EOR employees, payroll for a company’s own entities and workforce payments into one platform, with consolidated reporting and payroll approval tools.

That payroll and payments connection is the part I’d focus on when comparing it with a standalone EOR service.

Papaya’s EOR service starts at USD 499 per employee per month. The country quote must identify the billing commitment and any additional services. Salary and employer costs are separate.

Deposit

1–2 months

Entity model

Partner model; confirm employer

First year, one hire

$5,988 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$499

The country quote sets the billing terms. Payroll-only processing is priced separately.

Against the 10 starting fees

$199 lowest$699 highest
8 Multiplier logo Multiplier 4.1/5 Rating Managing payroll, leave and expenses in one place Starting fee: $459 USD / monthDeposit: 1+ monthsOnboarding: 5–9 days

My take

My starting point with Multiplier would be Core, which covers employment administration, payroll, leave and standard workforce reporting.

Core starts at $499 per employee per month on monthly billing or $459 per month billed annually. I’d consider Growth if you need the integrations, custom reports and open APIs it adds. The quote needs to identify the dollar currency and chosen plan.

Country variations and mandatory add-ons affect the total. Implementation fees may apply, although the FAQ says setup is free; the quote must resolve that charge. Salary, employer costs and benefit premiums are additional.

Deposit

1+ months

Entity model

Own entities and partners

First year, one hire

$5,508 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$459

Core plan billed annually, or $499 per month on monthly billing. Confirm the dollar currency.

Against the 10 starting fees

$199 lowest$699 highest
9 Borderless AI logo Borderless AI 4.0/5 Rating Getting 24/7 help with overseas payroll and HR Starting fee: $579 USD / monthDeposit: 1.5–3 monthsOnboarding: 7–12 days

My take

I’d use Borderless AI’s standard EOR fee of USD 579 per employee per month when planning beyond the promotion.

Eligible companies headquartered outside Canada may qualify for USD 399 on fees billed through 31 December 2026. USD 579 applies from 1 January 2027, including promotional customers; country and employment-type exceptions apply. Salary, employer costs and benefits are additional.

A refundable deposit is required before the employee starts. The schedule is 1.5 months of gross salary plus employer costs, benefits and platform fees with ACH or three months by wire and other methods, with country variations. The base includes salary, employer contributions, benefits and platform fees. Late-payment issues can raise it to six months. Deposits are released after the relevant obligations are settled.

Deposit

1.5–3 months

Entity model

Own entities

First year, one hire

$6,948 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$579

Eligible companies headquartered outside Canada can pay $399 on fees billed through 31 December 2026.

Against the 10 starting fees

$199 lowest$699 highest
10 RemoFirst logo RemoFirst ⚠ Trustpilot warning 0.5/5 Rating Making a first overseas hire on a tight budget Starting fee: $199 USD / monthDeposit: About 1 monthOnboarding: 5–9 days

My take

We moved RemoFirst to last place on 8 November 2026: Trustpilot has suspended its rating for a breach of its guidelines and removed fake reviews.

RemoFirst says it works exclusively with vetted in-country partners. Here, that means a local partner company, not RemoFirst, would normally employ your hire, and payroll changes, questions and exits pass through both companies, which can slow answers. US$199 is RemoFirst’s starting fee and varies by country, so get this country’s quote before you compare. The lack of a minimum contract term or headcount is what I like about RemoFirst’s offer. EOR employment starts at USD 199 per employee per month and includes a dedicated customer success manager. The fee can vary with country requirements. Salary, employer costs, benefits, deposits and optional services are separate.

Contractor management is free for onboarding, identity checks, contract storage and expenses. Contractor payments cost USD 25 per contractor in months when a payment is processed; payment-provider and transfer fees may also apply. These contractor services are separate from EOR employment.

Deposit

About 1 month

Entity model

Partners, not own entities

First year, one hire

$2,388 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$199

RemoFirst advertises no minimum contract term or employee count. Confirm any country-specific charges.

Against the 10 starting fees

$199 lowest$699 highest

Entity ownership is as each provider states it.

Confirm the employing entity, immigration scope, start date and first-payroll cutoff.

Which top pick · Sweden

Whatever the employee’s nationality, I’d get the pension terms in writing before making the offer: around nine in ten Swedish employees sit under a collective agreement, and a candidate who expects the ITP premium will read its absence as a pay cut. Request an itemised quote for the hire. The EOR cost calculator lets you compare the recurring amounts in USD.

Local Swedish alternatives (unranked): Neither model acts as a cross-border employer of record. A Sweden-only employer, especially one already inside the relevant collective agreement, may find a domestic firm sufficient; none of them covers hiring beyond Sweden.

Get your EOR discount

Get up to 30% off eligible EOR service fees. Your quote confirms the discount and terms.

Employment framework

Employment and payroll in Sweden

Does a collective agreement cover this hire?

The Swedish employer handles the employment contract, AGI reporting and employer social fees. Collective-agreement coverage and the occupational pension offered need to be clear before the package is finalised.

Employment contract and responsibilities

The named Swedish entity signs the contract under the Employment Protection Act (Lag om anställningsskydd, LAS) and Annual Leave Act (Semesterlagen).

You direct the work. The EOR handles employer obligations including LAS dismissal protection, monthly AGI filings and employer social fees.

Collective agreements and pensions

Sweden has no statutory minimum wage or statutory occupational pension. Sector agreements between unions and employer associations set these terms, and around nine in ten employees are covered.

Ask whether the employing entity is bound by a kollektivavtal and which pension terms, including any ITP arrangement, are included in the offer.

Payroll reporting to Skatteverket

Tax registration and withholding

The EOR handles applicable registration with Skatteverket. Each month it calculates payroll and deducts PAYE preliminary income tax (A-skatt) using the employee’s tax table.

AGI and employer social fees

The monthly arbetsgivardeklaration (AGI) reports pay, withheld tax and social fees per individual. Confirm the applicable social-fee rate (arbetsgivaravgifter) and the employer’s reporting and payment dates.

Occupational pension

Where the entity is bound by a collective agreement, it pays the occupational pension premium to the relevant provider, typically Collectum for the white-collar ITP plan.

From offer to first payroll

1

Agree the package and check permissions

Confirm salary, pension terms and a proposed start date. If the worker needs permission, establish the Migrationsverket process, application responsibilities and effect on timing.

2

Complete the employment file

The EOR prepares the contract, collects the personnummer (personal identity number) and bank details, and handles applicable Skatteverket records.

3

Confirm approvals and the payment calendar

Agree required documents, approvals and the intended start date, then confirm the first-payroll cutoff and ongoing salary, tax, social-fee and pension schedule.

Employer cost

Statutory employer contributions in Sweden

Check the occupational pension alongside social fees.

Every statutory line below is a slice of the arbetsgivaravgifter and lands with Skatteverket; only the ITP pension flows to Collectum. 2026 rates. The total is 31.42 percent of gross, no cap, before pension and EOR fee.

Fig. 2 · Where the ~31.42% goes: employer contributions as a share of gross

Contribution Employer rate Cap / basis Agency
Contribution
Old-age pension
Ålderspensionsavgift
Employer rate
10.21%
Cap / basis
On full pay (no ceiling)
Agency
Skatteverket
Contribution
Survivors' pension
Efterlevandepensionsavgift
Employer rate
0.30%
Cap / basis
On full pay
Agency
Skatteverket
Contribution
Sickness insurance
Sjukförsäkringsavgift
Employer rate
3.55%
Cap / basis
On full pay
Agency
Skatteverket
Contribution
Parental insurance
Föräldraförsäkringsavgift
Employer rate
2.00%
Cap / basis
On full pay
Agency
Skatteverket
Contribution
Work-injury insurance
Arbetsskadeavgift
Employer rate
0.10%
Cap / basis
On full pay
Agency
Skatteverket
Contribution
Labour-market fee
Arbetsmarknadsavgift
Employer rate
2.64%
Cap / basis
On full pay
Agency
Skatteverket
Contribution
General payroll tax
Allmän löneavgift
Employer rate
12.62%
Cap / basis
On full pay
Agency
Skatteverket
Contribution
Total arbetsgivaravgifter
Employer rate
31.42%
Cap / basis
No cap
Agency
Skatteverket
Contribution
Occupational pension (ITP 1)
Collective agreement, not statutory
Employer rate
~4.5% (30% above ceiling)
Cap / basis
4.5% up to 7.5 income base amounts
Agency
Collectum / insurer

Fig. 3 · Mandatory employer contributions in Sweden, 2026 rates

For an illustrative SEK 45,000 salary, arbetsgivaravgifter 31.42 percent = SEK 14,139, plus an ITP 1 occupational pension of roughly 4.5 percent = about SEK 2,025 where a collective agreement applies. The statutory-plus-pension load comes to around SEK 16,164, or about 36 percent on top of gross. Two reduced rates apply in 2026. Employees born in 1938–1958 attract the 10.21 percent old-age pension contribution; those born in 1937 or earlier are exempt (someone born in 1959, turning 67 during 2026, still carries the full 31.42 percent), and employees born in 2003–2007 in 2026 get a temporary cut to 20.81 percent on earnings up to SEK 25,000 a month, running from 1 April 2026 to 30 September 2027. The EOR fee sits on top of all of this.

Working time & leave

Working hours, overtime and statutory leave

Paid leave depends on accrual and the agreement.

The Working Hours Act (Arbetstidslagen) sets a 40-hour standard week, and the Annual Leave Act generally provides 25 annual-leave days, with paid days dependent on accrual and applicable agreements. Most collective agreements raise both the leave entitlement and overtime pay above the statutory floor.

Hours and overtime

Standard week 40 hours
Max overtime 200 hrs/yr
Overtime pay Set by agreement
Daily rest 11 hours
Weekly rest 36 hours
Public holidays/yr ~11–13 red days

Fig. 4 · Hours, overtime and rest in Sweden · the overtime premium is set by collective agreement, not statute

The Working Hours Act caps general overtime at 200 hours a year. There is no statutory overtime premium. The rate is set by the collective agreement. Sweden observes around 11 to 13 public holidays (röda dagar), and many employers treat the half-days before certain holidays as time off by custom.

Statutory leave

Annual leave
+ ~11% holiday supplement
25 days
Parental leave
per child, shared
480 days
Sick pay (employer)
first 14 days, qualifying deduction
14 days
Temporary care (VAB) 120 days/child
Carryover up to 5 days

Fig. 5 · Statutory leave in Sweden · floors; most collective agreements lift annual leave to 30 days

Employees earn 25 vacation days under Semesterlagen, with a holiday pay supplement (semestertillägg) of 0.43 percent of monthly salary per vacation day, about 11 percent over the full 25 days, and a right to four consecutive weeks between June and August. Parental leave is 480 days per child, 90 reserved for each parent, with 390 days paid on an income-related basis by Försäkringskassan, subject to the qualifying income rules and cap and 90 at a flat rate. The employer generally pays 80% sick pay during the first 14 days, less a qualifying deduction (karensavdrag) normally equal to 20% of average weekly sick pay. The deduction does not necessarily equal one day’s pay. Försäkringskassan assesses longer-term sickness benefit. Most collective agreements lift annual leave to 30 days.

Ending employment

Probation, notice and severance in Sweden

Length of service affects the notice period.

Notice scales with tenure under LAS, there is no general statutory severance, and a dismissal must rest on redundancy (arbetsbrist) or personal grounds (personliga skäl). The EOR documents the basis before any exit.

Tenure Minimum notice (employer) Statutory severance
Tenure
Under 2 years
Minimum notice (employer)
1 month
Statutory severance
None (collective transition support may apply)
Tenure
2 to under 4 years
Minimum notice (employer)
2 months
Statutory severance
None
Tenure
4 to under 6 years
Minimum notice (employer)
3 months
Statutory severance
None
Tenure
6 to under 8 years
Minimum notice (employer)
4 months
Statutory severance
None
Tenure
8 to under 10 years
Minimum notice (employer)
5 months
Statutory severance
None
Tenure
10 years or more
Minimum notice (employer)
6 months
Statutory severance
None

Fig. 6 · Minimum employer notice under LAS, by tenure · no general statutory severance at any tier

Sweden has no at-will employment. A dismissal needs objective grounds: either redundancy, where the last-in-first-out (turordning) order can apply, or personal grounds tied to the individual, which must be documented. There is no general statutory severance based on length of service. Instead, many collective agreements route redundancies through transition organisations (omställning), such as TRR for white-collar staff, that fund retraining and a bridge to the next job. Probation (provanställning) is allowed for a maximum of six months and converts to a permanent contract unless either side ends it, with two weeks’ notice during the probation period.

Redundancy of a 3-year employee on SEK 45,000/month Notice tier: 2 months (2–4 years)

Notice pay

2 months' salary worked or paid in lieu = SEK 45,000 × 2
SEK 90,000

Employer social fees on notice

31.42% on SEK 90,000
SEK 28,278

Accrued unused vacation

Assume 8 days outstanding: (SEK 45,000 × 4.6%) × 8
SEK 16,560

Statutory severance

None under LAS by tenure
SEK 0

Indicative exit cost

Before any settlement or omställning contribution
SEK 134,838

Fig. 7 · Exit cost for a 3-year employee at SEK 45,000/month · indicative, before any settlement or omställning contribution

There is no statutory severance figure to add, which makes Sweden cheaper to exit than many neighbours on paper. The notice period is the main cost. The employee keeps full pay and benefits through the notice period whether or not they work it, and the employer carries the 31.42 percent social fees on that pay. Vacation pay is settled at roughly 4.6 percent of monthly salary per outstanding day. A negotiated settlement to avoid a disputed dismissal, or a collective-agreement transition contribution, can add a lot on top. The termination across jurisdictions guide runs the same exit for other markets.

Payroll & tax

Payroll cycle and income tax in Sweden

The employer reports each employee’s pay monthly.

Monthly payroll, monthly PAYE withholding and a monthly employer return, kronor throughout. The EOR files the per-employee AGI and pays the withheld A-skatt plus the 31.42 percent fees by the 12th.

Income tax is withheld through a pay-as-you-earn system. The EOR deducts preliminary income tax (A-skatt) from each salary against the employee’s tax table from Skatteverket. Sweden’s income tax is mostly municipal, averaging about 32.4 percent in 2026 and varying by municipality, with a national state tax of 20 percent added on income above SEK 643,000 a year. The EOR computes the withholding each month and remits it, with the 31.42 percent employer social fees, to Skatteverket by the 12th of the following month.

Payroll runs monthly and most Swedish employers pay around the 25th. The core compliance act is the monthly employer declaration, the arbetsgivardeklaration (AGI), which reports gross pay, withheld preliminary tax and social fees for each individual employee. The currency is the Swedish krona (SEK, kr), roughly SEK 9.5 to one US dollar in 2026. There is no statutory 13th-month salary or extra pay period in Sweden; a year-end bonus is contractual and far less common than in some markets.

Two payroll nuances catch foreign employers.

First, an inbound expert can apply for expert tax relief (expertskatt) through the Taxation of Research Workers Board, which exempts 25 percent of qualifying pay from tax and social fees for up to seven years for arrivals from 2024. The EOR can flag eligibility, but the relief is granted to the individual.

Second, the occupational pension premium runs alongside the statutory payroll where a collective agreement applies. Pension contributions carry a special payroll tax (särskild löneskatt) of 24.26 percent rather than the full social fees, and the EOR handles that. The EOR also issues the annual income statement each employee needs to file their own return.

The employment contract

Contract requirements and collective-agreement norms

The collective agreement can shape pay and pension.

The employment contract is normally written in Swedish or bilingually, and the EOR supplies it. Under the Employment Protection Act the employer must give written information on the key terms of employment. That covers the parties, the start date, duties, pay, the wage period, working hours, leave and the notice period, in line with the EU transparent working conditions rules transposed into Swedish law. There is no statutory minimum wage, so pay is set by the offer and, where it applies, the collective agreement floor for the role.

Fixed-term contracts are permitted, most commonly as a general fixed-term employment (särskild visstidsanställning). Under LAS, a general fixed-term role converts to a permanent contract once the employee has been on such contracts for more than twelve months within a five-year period. The EOR drafts a fixed term only when the role has a built-in end date, and an open-ended contract otherwise.

Swedish candidates expect the collective-agreement package: the ITP occupational pension, sometimes supplementary parental pay topping up the state benefit, and the holiday pay supplement. If you offer a bonus, write it into the contract as guaranteed or performance-linked; the EOR pays it through payroll and applies social fees to it like any other wage.

Division of responsibility

What the EOR handles, and what stays with you

Who actually directs the work matters to the tax agency.

Skatteverket considers how the parties work together when determining who employs the worker.

Employer of record in Sweden diagram showing the service agreement, employment contract, and day-to-day collaboration between your company and the employee.
Employer of record in Sweden: how your company, the local employer and the employee work together. Select the image to enlarge.

The EOR handles

1
The collective-agreement machinery where it applies: ITP premiums to Collectum, särskild löneskatt on them included
2
Employer of record on the anställningsavtal, with LAS liability resting on its Swedish entity
3
Skatteverket registration, A-skatt withholding, the per-person AGI each month and the annual income statement
4
The 31.42% social fees, paid over by the 12th
5
Vacation accrual at 25 days plus the semestertillägg, written into the local contract
6
The Migrationsverket petition when the hire needs a permit
7
LAS notice at exit, run against documented grounds

You keep

1
What the person works on, and how the work is judged
2
The number on the offer: the kollektivavtal sets floors, you set salary, bonus and allowances above them
3
Who gets hired, promoted or let go, and when
4
The performance record; under LAS the grounds for a dismissal are documented, and that record starts with you
5
Laptops and tooling (Rippling device management is a separate paid product)
6
Your contract with the EOR itself, including the IP terms you need carried into the Swedish employment contract

Classification needs its own review. Engage a Swedish worker as an independent contractor while they work fixed hours under your direction and reclassification as employment is on the table, with back social fees, holiday pay and penalties attached. An employment arrangement that meets local requirements can change how the worker is engaged from then on. It does not settle earlier classification liabilities, and the staffing model and any immigration route require their own assessment. The misclassification guide covers the tests applied.

Work permits

Work permits and the SEK 34,470 salary floor (for applications from 16 June 2026)

Check the salary floor for the application date.

EU and EEA citizens need no permit. For everyone else, Sweden raised the work-permit salary floor on 1 June 2026, and many guides still quote the old number.

Route Minimum salary Who it covers Notes
Route
EU / EEA citizen
Minimum salary
No permit needed
Who it covers
EU, EEA and Swiss nationals
Notes
Right to work from day one
Route
Work permit (applications from 16 Jun 2026)
Minimum salary
SEK 34,470/month
Who it covers
Non-EU employees
Notes
= 90% of median wage; SEK 33,390 from 1 June, SEK 29,680 before
Route
EU Blue Card
Minimum salary
Higher salary threshold
Who it covers
Highly qualified non-EU
Notes
Alternative route via Migrationsverket

Fig. 8 · Permit routes and salary floors · SEK 34,470 floor for applications from 16 June 2026; EU and EEA citizens need no permit

For a non-EU hire, the EOR’s Swedish entity files the work permit with the Swedish Migration Agency (Migrationsverket). For applications from 16 June 2026 the salary floor rose to SEK 34,470 per month, equal to 90 percent of the median wage of SEK 38,300 published by Statistics Sweden. The 90 percent rule took effect on 1 June 2026 at SEK 33,390, using the previous median; before that, the floor was SEK 29,680 (80 percent of the median) from June 2025. The threshold adjusts annually; a shortlist of exempted occupations uses a lower 75 percent threshold. The pay must also be in line with the relevant collective agreement or common practice for the role.

For an EU or EEA hire, confirm work authorisation, provider coverage and the agreed employment start date.

Salary benchmarks

Indicative salary ranges

Compare gross monthly salaries in Swedish kronor.

Monthly gross in kronor with a USD equivalent at roughly SEK 9.5 to the dollar. Ranges are 2026 market data from SalaryExpert, Multiplier and Statistics Sweden (SCB); use the midpoint as a starting offer, not a ceiling.

Check current pay data for the role and location before you make an offer.

Role Gross SEK/month USD/month (approx)
Role
Software engineer
Gross SEK/month
SEK 45,000–58,000
USD/month (approx)
$4,740–6,110
Role
Senior software engineer
Gross SEK/month
SEK 58,000–75,000
USD/month (approx)
$6,110–7,890
Role
Product manager
Gross SEK/month
SEK 55,000–75,000
USD/month (approx)
$5,790–7,890
Role
Accountant
Gross SEK/month
SEK 38,000–50,000
USD/month (approx)
$4,000–5,260
Role
Customer support
Gross SEK/month
SEK 28,000–36,000
USD/month (approx)
$2,950–3,790
Role
Sales manager
Gross SEK/month
SEK 50,000–72,000
USD/month (approx)
$5,260–7,580
Role
HR manager
Gross SEK/month
SEK 48,000–65,000
USD/month (approx)
$5,050–6,840
Role
Designer
Gross SEK/month
SEK 38,000–52,000
USD/month (approx)
$4,000–5,470

Fig. 9 · Monthly gross benchmarks by role, 2026 · SalaryExpert, Multiplier and SCB ranges; USD at roughly SEK 9.5 to the dollar

Salaries cluster in Stockholm. Gothenburg and Malmö run roughly 5 to 15 percent below the capital for the same role. A senior engineer at SEK 65,000 a month clears the SEK 34,470 work-permit floor comfortably, which matters only if the hire is a non-EU national; at SEK 780,000 a year the same engineer also sits above the SEK 643,000 threshold where the 20 percent state tax begins, which shapes any net-pay negotiation. Add the 31.42 percent social fees and the ITP pension to every figure to reach the true employer cost.

Fully-loaded cost

What a Swedish engineer costs per month

Add social fees and pension to SEK 50,000 gross.

The example includes occupational pension and assumes a $199 EOR fee. For a different salary, estimate employer payroll costs in Sweden.

Software engineer, Stockholm Gross base: SEK 50,000/month
Gross salary SEK 50,000

Employer social fees (31.42%)

Arbetsgivaravgifter, no cap
SEK 15,710

Occupational pension (ITP 1, ~4.5%)

Where a collective agreement applies
SEK 2,250

EOR fee illustration

RemoFirst $199 ≈ SEK 1,890
⚠ Trustpilot warning: rating suspended for a breach of its guidelines; fake reviews removed
SEK 1,890

Illustrated subtotal including pension payroll tax

Includes SEK 545.85 tax if the SEK 2,250 premium is the taxable pension-cost base; other insurance, holiday-pay costs and agreed extras remain separate
SEK 70,395.85

Fig. 10 · Fully-loaded monthly cost, engineer at SEK 50,000 gross · priced at the illustrative USD 199 service fee; dearer seats in the footnote

Statutory plus pension cost is SEK 17,960, about 36 percent on top of gross. Oyster at $699 (≈ SEK 6,640) lands at SEK 74,600/month (≈ SEK 895,200/year). The 31.42 percent social fees are the biggest single line in Sweden: SEK 15,710 here against fees of SEK 1,890 to 6,640. Switching providers shifts the monthly total by at most SEK 4,750.

What the pension adds to the quoted monthly cost

Under ITP1, the 2026 retirement-pension premium is 4.5% on monthly salary up to SEK 52,125 and 30% on the portion above that, up to SEK 208,500. A senior hire can therefore cost considerably more than a flat 4.5% assumption suggests. Confirm the actual pension arrangement, insured benefits and any collective-agreement additions in the offer.

The SEK 50,000 example includes a SEK 2,250 retirement-pension premium. If that premium is the taxable pension-cost base, the 24.26% special payroll tax adds SEK 545.85 a month. That line raises the SEK 69,850 subtotal to SEK 70,395.85 before other benefits, insurance or holiday-pay costs. Ask for the pension-tax base rather than applying the rate indiscriminately to every insurance invoice.

Plan for a Swedish assignment that lasts more than two years

Before treating an EOR as an indefinite arrangement, establish whether the Agency Work Act applies to the employment model. Where it does, a worker assigned to the same operating unit for more than 24 months within 36 months generally triggers a client-company obligation: offer permanent employment or pay compensation equal to two current monthly salaries. The action is normally due within one month of crossing the threshold. Qualifying collective agreements can change the rule.

Ask the provider to explain the model and who tracks assignment time. If the rule applies, put a review date into the hiring plan well before month 24 and compare continued assignment, direct employment and incorporation costs. This is a practical planning question for the client as well as the provider; it should not be hidden inside a promise that the EOR takes all employment liability.

EOR vs your own entity

EOR or your own AB: compare costs

Would a Swedish AB cost less over your hiring period?

Factor EOR Your own AB
Factor
Setup cost
EOR
None
Your own AB
SEK 25,000 share capital + registration & accounting
Factor
Time to first hire
EOR
2–12 days
Your own AB
4–8 weeks (Bolagsverket, F-skatt, employer registration)
Factor
Per-employee cost
EOR
$199–699/employee/mo fee + statutory
Your own AB
Statutory + pension only, plus shared overhead
Factor
Ongoing admin
EOR
Provider runs payroll, AGI & pension
Your own AB
Bookkeeping, annual report, your own payroll & AGI
Factor
Compliance liability
EOR
On the EOR
Your own AB
On you and the board

Fig. 11 · Illustrative EOR-versus-entity comparison

Annualising an illustrative $199 monthly starting service fee gives about SEK 22,700 at the example’s exchange rate. An AB’s setup is modest, but the running costs are not: bookkeeping, an annual report, payroll administration and AGI filing add roughly SEK 80,000 to SEK 200,000 a year in fixed overhead regardless of headcount. A larger team spreads fixed overhead across more people.

Use your confirmed quotes to calculate a break-even for the intended headcount with the EOR vs entity break-even guide. The break-even depends on complete current quotes, including setup, administration, funding, benefits, FX and exit costs. A common path is to hire the first few through an EOR, then stand up an AB and transfer staff once the team passes the break-even. The EOR-to-entity migration guide walks through that move.

FAQ

EOR in Sweden: common questions

How do pension, permit and notice rules apply?

Common questions on the 31.42 percent social fees, the kollektivavtal pension, the SEK 34,470 permit floor and the LAS notice ladder.

Which EOR should I use to hire in Sweden?

RemotePeople is our top pick for Sweden in 2026 (4.9/5), followed by Deel (4.7/5) and Rippling (4.5/5). We opened paid accounts with all 10 providers on this page, priced real hires and ran payroll.

RemotePeople offers recruitment and EOR through one provider, with a dedicated account manager on both EOR plans. RemotePeople’s EOR Global plan starts at USD 499 per employee per month, and EOR Select at USD 199 where the hire qualifies. Deel starts at USD 599 plus a mandatory Employer Liability Cost; Rippling starts at USD 499 plus its required platform subscription.

Use the Sweden provider comparison to shortlist options, then ask each provider to name the Swedish employer and confirm which collective agreement, pension and insurance terms would apply to your hire. Compare the full employment budget, paid-leave arrangements and exit terms alongside the service fee.

If the employee needs a work permit, confirm the provider’s responsibilities and the steps required before work begins. Choose the proposal that fits the role, benefits and support you need.

How does an employer of record work in Sweden?

An employer of record in Sweden becomes the worker’s legal employer through a local employing entity, while your company directs the day-to-day work. The EOR carries the employer obligations, including LAS dismissal protection, monthly AGI filings and employer social fees. Sweden has no statutory minimum wage or statutory occupational pension, so ask whether the employing entity is bound by a kollektivavtal and which pension terms, such as ITP, apply.

How fast can an EOR onboard an employee in Sweden?

Estimated onboarding times for Sweden range from 2 to 12 days across the providers we tested. By provider: RemotePeople 2–3 days, Deel 2–5 days, Rippling 2–5 days, G-P 2–5 days and Borderless AI 7–12 days.

A non-EU hire who needs a work permit adds the Migrationsverket processing time on top.

How much does an EOR cost in Sweden per month?

Published service fees for Sweden run from USD 199 to USD 699 per employee per month across the 10 providers we tested: RemoFirst from USD 199; RemotePeople Global from USD 499, or Select from USD 199 only where country and salary qualify; Deel from USD 599 plus mandatory Employer Liability Cost; G-P from USD 599; Oyster USD 699 on monthly billing, with annual seats quoted separately. Multiplier Core advertises $499 monthly or $459 per month billed annually; Pebl advertises $399, with currency and commitment to confirm. Rippling starts at USD 499 plus its required platform from USD 8 per employee, and Papaya Global at USD 499. Borderless AI is USD 579 standard, with an eligible USD 399 promotion on fees billed through 31 December 2026. All amounts are per employee/month; salary and employment costs are separate. 

On top of the fee you pay the employee’s gross salary plus 31.42 percent in employer social fees (arbetsgivaravgifter), and an occupational pension of around 4.5 percent where a collective agreement applies.

What employer contributions are mandatory in Sweden?

Employer social fees, arbetsgivaravgifter, total 31.42 percent of gross pay in 2026 with no salary cap. They cover old-age pension at 10.21 percent, survivors’ pension 0.30, sickness insurance 3.55, parental insurance 2.00, work-injury 0.10, labour-market 2.64, and the general payroll tax at 12.62 percent. On top, an occupational pension of about 4.5 percent applies where the employer is bound by a collective agreement, which is the Swedish norm for white-collar roles.

What is a collective agreement (kollektivavtal) and does an EOR need one in Sweden?

Around nine in ten Swedish employees work under one: a sector contract between a union and an employer association that sets pay floors, the occupational pension, notice and other terms above the statutory minimum. An EOR is not legally forced to sign one, but its Swedish entity typically applies collective-agreement terms, especially the ITP occupational pension, because candidates expect them and many roles assume them. Confirm how a provider handles the pension before you hire.

How many vacation days are employees entitled to in Sweden?

The general entitlement is 25 annual-leave days; the number paid depends on accrual and applicable agreements. Employees starting after 31 August normally have five unpaid days in the current leave year. On top of regular pay during leave, employees receive a holiday pay supplement (semestertillägg) of 0.43 percent of monthly salary per vacation day, about 11 percent over the full 25 days; the separate 12 percent rule (procentregeln) applies to variable and hourly pay. Employees are entitled to four consecutive weeks between June and August. Most collective agreements raise the entitlement to 30 days.

How much notice applies when terminating in Sweden?

Statutory notice under the Employment Protection Act (LAS) rises with tenure: one month under two years, two months for two to four years, three for four to six, four for six to eight, five for eight to ten, and six months at ten years or more. There is no general statutory severance based on length of service. A dismissal must rest on redundancy or personal grounds, so the EOR documents the basis. Many collective agreements add transition (omställning) support.

Can an EOR sponsor a work permit in Sweden?

For an EU or EEA national, no permit is needed and any provider can hire. For a non-EU hire, the EOR’s Swedish entity files the work permit with Migrationsverket. For applications from 16 June 2026 the salary floor is SEK 34,470 per month, equal to 90 percent of the median wage (SEK 33,390 from 1 June 2026 and SEK 29,680 before that), and the pay must also match the relevant collective agreement. The EU Blue Card is an alternative route for highly qualified roles.

What currency and payroll cycle does Sweden use?

The Swedish krona (SEK, kr). Payroll runs monthly and most employers pay around the 25th. The employer files a monthly PAYE return, the arbetsgivardeklaration (AGI), to Skatteverket and pays withheld preliminary income tax plus the 31.42 percent social fees by the 12th of the following month. About SEK 9.5 equals one US dollar in 2026. There is no statutory 13th-month salary.

Can I convert a Swedish contractor to an EOR employee?

Yes, where the proposed employment arrangement is appropriate. Have the EOR review the role, current working arrangement and new employment terms before agreeing a start date. Skatteverket assesses independence from the circumstances; a contract label alone does not settle classification.

A new employment contract does not automatically resolve questions about earlier work, tax or employee entitlements. Have any past exposure reviewed separately, and confirm applicable employer contributions, PAYE withholding and pension terms. See the contractor misclassification guide.

Do I need a Swedish entity to hire one person in Sweden?

No. An EOR employs the worker on its Swedish entity, so you hire without registering an aktiebolag (AB). Setting up your own AB needs SEK 25,000 in share capital plus registration, accounting, an annual report and payroll administration. Weigh that overhead against the roughly SEK 22,700 a year the cheapest EOR fee adds per head: the break-even depends on complete current quotes and implementation costs rather than a universal headcount.

Is the occupational pension mandatory for every Swedish hire?

The occupational pension (tjänstepension) is not set by statute, but it is mandatory wherever the employer is bound by a collective agreement, which covers most of the labour market. For white-collar roles the ITP plan adds an employer contribution of about 4.5 percent of salary up to a ceiling and 30 percent above it. Many candidates treat the pension as a baseline, so an EOR will usually apply it; confirm the provider’s approach before you set the offer.

Sources and as-of dates

Article references

Two of the numbers above sit on timers: the permit floor moves every June with the median wage, and the youth rate lapses on 30 September 2027. All rates as of June 2026.

Hiring facts Checked 2 Oct 2026

Hiring facts

Checked 2 October 2026
Eligibility, local and collective rules apply. EOR fees extra.

Employer social fees (arbetsgivaravgifter) 2 sources

The standard 2026 employer contribution is 31.42% of gross pay and taxable benefits: old-age pension 10.21%, survivors 0.30%, sickness 3.55%, parental 2.00%, work injury 0.10%, labour market 2.64% and general payroll tax 12.62%. The rate is 10.21% for employees born 1938–1958 and zero for those born in 1937 or earlier. A temporary youth rate of 20.81% applies to the first SEK 25,000/month from 1 April 2026 to 30 September 2027; in 2026 it covers birth years 2003–2007.

Employment Protection Act (LAS) 4 sources

LAS generally requires objective reasons for employer dismissal. Statutory notice is one month, rising for employees to two, three, four, five and six months after two, four, six, eight and ten years’ service. Probation is normally limited to six months. Special fixed-term employment converts after more than 12 months within five years, or under the successive-contract rule; substitute employment has a separate two-year rule. Applicable collective-agreement exceptions must also be checked.

Annual Leave Act (Semesterlagen) 3 sources

The Annual Leave Act generally provides 25 vacation days, with paid days dependent on accrual. For monthly paid staff under the same-pay rule, the supplement is 0.43% of monthly salary per paid day: 25 days total 10.75% of one month’s salary. The alternative percentage rule is 12% of qualifying earned pay and applies in several circumstances, not just variable pay. Normally, four consecutive weeks fall in June–August; the statutory vacation year is 1 April–31 March, with the preceding period as the accrual year.

Occupational pension (ITP 1) 3 sources

ITP 1 is an occupational pension arrangement under collective agreements. Its retirement-pension premium is 4.5% on monthly salary up to SEK 52,125 in 2026 and 30% on the portion from SEK 52,125 to SEK 208,500, corresponding to annual thresholds of 7.5 and 30 income base amounts. Other insurance premiums can apply. Special payroll tax on pension costs is 24.26%; the taxable pension-cost base is not necessarily every invoiced premium.

Parental and sick leave 3 sources

Parental benefit normally provides 480 days for one child: 390 income-related days and 90 minimum-level days. With two parents, 90 income-related days are reserved for each. Income-related benefit depends on qualifying income and a daily cap; it is not an uncapped 77.6% of every salary. Employer sick pay generally covers the first 14 calendar days at 80% of lost wages, less a qualifying deduction equal to 20% of average weekly sick pay.

Work permit salary floor 3 sources

The ordinary work-permit salary floor is SEK 34,470/month for applications submitted from 16 June 2026, equal to 90% of the updated SEK 38,300 median. The earlier SEK 33,390 figure used the previous median. Pay must also meet collective-agreement or customary occupational terms. Specified exempt groups use a 75% floor, and transitional rules cover some extensions.

Income tax 3 sources

The average combined municipal and regional tax rate is 32.38% in 2026 and varies by municipality. State income tax is 20% on taxable earned income above SEK 643,000, after the basic deduction; this is not a gross-salary cutoff. Employers report pay and withholding monthly through AGI. Most filing and payment deadlines fall around the 12th of the following month, with calendar, January/August and turnover-related exceptions.

Working Hours Act (Arbetstidslagen) 4 sources

The Working Hours Act generally limits ordinary work to 40 hours/week and general overtime to 200 hours/year, with additional short-period limits. Extra overtime may be permitted under specified conditions, and collective agreements can alter applicable rules within statutory limits. Overtime compensation is governed by the relevant collective agreement or employment contract. Public holidays are defined separately in the Public Holidays Act; the number falling on working days varies by calendar and schedule.

Own-entity setup 3 sources

A private aktiebolag requires at least SEK 25,000 in share capital. Incorporation is registered in the Bolagsverket company register; F-tax approval is a separate application to Skatteverket, available through Verksamt or the supported paper form.

Salary benchmarks 1 source

SCB’s salary table published on 16 June 2026 contains observations for 2023–2025, with occupation, sector and sex selections. It provides official context alongside the role estimates attributed to SalaryExpert and Multiplier. USD figures use an illustrative rate of SEK 9.5 per USD.

Provider pricing, entity model and onboarding 10 sources

October 2026 sources Checked 19 Oct 2026

Skatteverket — 2026 employer contributions and special payroll tax — Current contribution components and employee-category exceptions. Checked 19 October 2026.

Riksdag — Agency Work Act, sections 1–3 and 12a — Conditional scope, 24/36-month rule, offer or compensation and collective-agreement exceptions. Checked 19 October 2026.

Verksamt — annual leave — Leave versus paid-day accrual, qualifying year and starts after August. Checked 19 October 2026.

Collectum — retirement pension — ITP1 retirement premium tiers and 2026 salary thresholds only. Checked 19 October 2026.

Skatteverket — special payroll tax on pension costs — 24.26% special payroll tax and the pension-cost tax base. Checked 19 October 2026.

The country guides cover other markets. For this hire, browse EOR providers for Sweden and use the EOR cost calculator to compare the recurring amounts in your proposals in USD.

This guide is for general information only and does not provide legal, tax, accounting, or financial advice. For advice about your business, consult a qualified professional familiar with the rules where you hire. The research methodology explains how TheBestEOR assesses sources.