9.2 Social security contributions and tax deduction

General rules

Missions are obliged to pay social security contributions in Sweden on the gross salary and taxable benefits of locally employed staff. Missions must report and pay social security contributions to the Swedish Tax Agency on a monthly basis. Please see chapter 9.2.3 for further details.

Missions are obliged to pay and report deducted tax for the locally employed staff on a monthly basis. Please see chapter 9.2.4 for further details.

EU/EEA countries and Switzerland: please note that there may be exceptions to the obligation to pay social security contributions based on Regulations (EEC) 1408/71 and 883/04, as different Member States have different interpretations of what constitutes a civil servant. Please contact the Swedish Tax Agency or the Swedish Social Insurance Agency if you have any questions concerning this matter.

Tax agreements: please note that locally employed staff may be exempt from paying taxes in Sweden based on tax agreements. Please contact the Swedish Tax Agency if you have any questions concerning this matter.

Registration as employer

In order to declare and pay social security contributions and taxes, the mission must register as an employer in Sweden. Please complete form SKV 4632 - external website, and send it to:

Skatteverket
205 30 Malmö

Reporting and paying social security contributions

Missions pay a reduced rate of social security contributions compared to Swedish employers. For 2021, the rate is 19,80 per cent. 

Declaring taxes – Swedish Tax Agency - external website,

For missions, the payment of social security contributions, taxes and the PAYE (“payroll employee”) return are due on the same date (same date each year). It is important to specify the correct OCR number when paying.

The OCR number can be found here: 

Swedish Tax Agency - external website,

Further information and instruction on how to declare taxes is provided below: 

Filing a PAYE return - external website, 

It is possible to declare online using a Swedish electronic ID. A Swedish electronic ID can be obtained by physical persons either through the Swedish Tax Agency (must be registered as a resident in the Swedish Population Register) or through the bank at which the person holds an account (in general, this is also possible for those not registered as residents in the Swedish Population Register, i.e. posted mission staff). Missions may authorise someone holding a Swedish electronic ID to file on behalf of the mission. In such cases, complete and submit form SKV 4809 - external website, to:

Skatteverket
SE-205 30 Malmö

A mission can enter into an agreement with the locally employed staff whereby the employees declare and pay social security contributions themselves (Social Security Agreement). This exception does not mean that the employee assumes the mission's basic obligation to report and pay social security contributions. If the employee does not report and pay according to the agreement, the Swedish Tax Agency will make a claim directly to the mission. For more information visit the Swedish Tax Agency website:

Social security agreement - Swedish Tax Agency - external website,

Preliminary income tax

Missions must report and pay preliminary tax for locally employed staff on a monthly basis. This means that locally employed staff need to fill in a new preliminary income tax return (SKV 4314) if they have received a decision from the Swedish Tax Agency that they are to pay their own preliminary tax.

Missions must deduct 30 per cent from the wages of locally employed staff. Locally employed staff can apply for an adjustment of the preliminary tax using form SKV 4302 to receive a decision on the percentage to be deducted by the mission.

SKV4314 - external website,

SKV4302 - external website,

Information regarding the new tax regulations for missions - external website,

Information regarding the new tax regulations for locally employed staff - external website,

Social Security Agreement

A mission can enter into an agreement with locally employed staff whereby the staff declare and pay social security contributions themselves (social security agreement). This exception does not mean that the employee assumes the mission's basic obligation to report and pay social security contributions. If the employee does not report and pay according to the agreement, the Swedish Tax Agency will make a claim directly to the mission.

Social security agreement - the Swedish Tax Agency - external website,

Forms and contact information

The Swedish Tax Agency - external website,

To register as an employer: SKV 4632 - external website,

To register a representative who can file online: SKV 4809 - external website,

To submit a preliminary income tax return for locally employed staff: SKV 4314 - external website,

To request adjustment of preliminary income tax (as individual staff member): SKV 4302 - external website,

Reporting social security contributions - external website,

Locally employed embassy staff - external website,

For further information, please contact the following official at the Swedish Tax Agency. 

Mr. Ludvig Johansson at the Swedish Tax Agency
email: [email protected]
Phone: 010-574 63 80