Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Egenavgifter
    SE - Sweden
    SEK
    Date
    Year
    2001/01/01
    2018/01/01
    2018/03/12 15:18:40

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SE - Sweden
    In special support areas in northern Sweden, self-employed persons may deduct from the SSC an amount equal to 10 % of the taxable base for the contributions, up to a maximum of SEK 18,000 per year.
    No Yes

    Taxpayers

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:
    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).

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    28.97 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps:

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    7.5 %
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d29c-c16 + d29c-c19 + d29c-c17 + d6131-c01 + d29c-c22 (and more)
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    11,773
    0.2685 %
    0.6072 %
    2015
    11,841
    0.2818 %
    0.6544 %
    2014
    11,634
    0.2952 %
    0.6939 %
    2013
    11,535
    0.3056 %
    0.7131 %
    2012
    11,721
    0.3177 %
    0.7472 %
    2011
    12,388
    0.3384 %
    0.797 %
    2010
    12,286
    0.3487 %
    0.8076 %
    2009
    11,573
    0.3515 %
    0.7982 %
    2008
    12,188
    0.3593 %
    0.8176 %
    2007
    11,794
    0.3573 %
    0.7954 %
    2006
    10,947
    0.3528 %
    0.7684 %
    2005
    10,110
    0.3473 %
    0.746 %
    2004
    9,239
    0.329 %
    0.7214 %
    2003
    8,844
    0.3299 %
    0.7264 %
    2002
    8,653
    0.3362 %
    0.7454 %
    2001
    8,323
    0.3353 %
    0.7172 %
    2000
    8,007
    0.3359 %
    0.6867 %

    Footnotes