Taxation and social benefits for posted workers

The Swedish Tax Agency is the Swedish authority responsible for taxation. The Swedish Social Security Agency is responsible for social benefits.

Taxation

Several things determine whether you will pay income tax in Sweden or in your home country, including how long you stay in Sweden and how the tax agreement between Sweden and your home country is designed. Normally you pay taxes in the country where you work, but there are exceptions because Sweden has tax treaties with certain countries or special agreements within the EU.

If you are staying in Sweden for less than six months, you must pay tax under the Special Income Tax Act for Foreign Residents, known as SINK. According to the rules for SINK, you do not pay taxes in Sweden if you work in Sweden less than 183 days over twelve months. However, if you regularly stay in Sweden you may have to pay taxes in the same way as those living in Sweden.

More information on taxation and forms can be found at www.skatteverket.se. The information is available in several languages.

You retain your home country's social benefits

As a posted worker, the main rule is that you belong to your own country's social security system. You are therefore not covered by the Swedish social security system. These rules are designed to ensure that you are not insured in several countries at the same time.

Contact the social insurance agency in your country of residence for information on what applies if you become ill while you work in Sweden, need medical or healthcare in Sweden, etc.

Information about The Swedish Social Security Agency, opens in a new window

 

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Last updated 2018-05-30