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Generic Tax Name Social security contribution (Self-employed)
Tax name in the national language Egenavgifter
Tax name in English Self-employed persons social security contributions
Member State SE-Sweden
Tax in force since 2001/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Social Security Contributions Act (2000:980).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Beneficiary is the state financed social security system and the public pensions system.

 
Geographical Scope
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments
 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

The contribution for 'health care' regards health insurance.

'Others' include contribution for survivor's pension and the general wage tax (the part of SSC classified as a wage tax).


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

Self-employed persons' social security contributions are applied to income from active business activity and, in some cases, to income from employment.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

The social security contributions for self-employed are reduced for persons 26 years old and younger. The reduction is 75 per cent, except for the old-age pension contribution. Hence, the social security contribution for self-employed youth amounts to 14.89 %.

For persons over 65 years old, and born 1938 or later, only old-age pension contributions have to be paid (10.21%).For persons born 1937 or earlier, no social contributions need to be paid.

From 2014 the social security contribution of entrepreneurs/company owners are lowered as 7.5 % (instead of 5 %) of the income may be deducted before the fees are calculated.

 


Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

Exemption:

Exemptions from self-employed persons' social security contributions apply for payments

  • not exceeding SEK 1,000 during a year;
  • for sickness allowances;
  • to persons born 1937 or earlier, where no contributions need to be paid.
 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
10.21 %  From  EUR/Natcur  To  EUR/Natcur

Health care
4.44 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
0.10 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents
0.30 %  From  EUR/Natcur  To  EUR/Natcur

Education leave

Maternity leave
2.60 %  From  EUR/Natcur  To  EUR/Natcur

Others
11.32 %  From  EUR/Natcur  To  EUR/Natcur

Comments

The SSC rate for self-employed is 28.97 %.

The contribution for 'health care' regards health insurance.

'Other' include contribution for survivor's pension (1.17 %) and the general wage tax (10.15 %).

The contribution for health care regards sickness allowance and can vary between 3.81% and 4.61%, depending on the qualifying period for the sickness allowance. The standard rate is 4.44% for seven days qualifying period.


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

  

 
Tax due date

Declaration and payment is to be mad, at hte latest the 12th in the month following the tax period.

 
Tax collector

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61131

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,791.00 SEK 0.32
2011 12,461.00 SEK 0.34
2010 12,359.00 SEK 0.35
2009 11,573.00 SEK 0.35
2008 12,188.00 SEK 0.36
2007 11,794.00 SEK 0.36
2006 10,947.00 SEK 0.35
2005 10,110.00 SEK 0.35
2004 9,239.00 SEK 0.33
2003 8,844.00 SEK 0.33
2002 8,653.00 SEK 0.34
2001 8,323.00 SEK 0.34
2000 8,007.00 SEK 0.34

Comments