Social security contribution - Employers

    Generic part

    Social security contribution (Employers)
    Arbetsgivaravgifter
    SE - Sweden
    SEK
    Date
    Year
    2001/01/01
    2018/01/01
    2018/03/12 15:26:27
    One single general rate applicable on all income sources
    Different rates per income source

    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, employers may deduct from the SSC an amount equal to 10 % of the taxable base for the contributions, up to a maximum of SEK 85,200 per year.
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees ?

    • Employer
    • Employee
    • Other:

    Coverage

    Employers pay social security contributions for:

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

    Basis of assessment

    As a general rule, the employer's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

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

    Pension

    Rate/amount for Social Security Contributions paid by employer :

    10.21 %

    Capped contributions

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

    Health care

    Rate/amount for Social Security Contributions paid by employer :

    4.35 %

    Capped contributions

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

    Unemployment

    Rate/amount for Social Security Contributions paid by employer :

    2.64 %

    Capped contributions

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

    Child care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

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

    Work-related illnesses and/or accidents :

    Education leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

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

    Maternity leave :

    Rate/amount for Social Security Contributions paid by employer :

    2.6 %

    Capped contributions

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

    Others

    Rate/amount for Social Security Contributions paid by employer :

    11.42 %

    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 :
    10 %
    • 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-c06 + d29c-c09 + d29c-c07 + d6111-c01 + d29c-c14 + d29c-c08 + d29c-c01 (and more)
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    515,709
    11.7594 %
    26.6001 %
    2015
    491,637
    11.7013 %
    27.1721 %
    2014
    471,098
    11.954 %
    28.1001 %
    2013
    454,314
    12.0382 %
    28.0878 %
    2012
    442,448
    11.9941 %
    28.2063 %
    2011
    426,552
    11.6511 %
    27.4442 %
    2010
    403,863
    11.4609 %
    26.547 %
    2009
    392,446
    11.9212 %
    27.0668 %
    2008
    404,069
    11.9135 %
    27.1047 %
    2007
    382,115
    11.5758 %
    25.7715 %
    2006
    357,048
    11.5072 %
    25.0616 %
    2005
    341,104
    11.719 %
    25.1681 %
    2004
    328,992
    11.7146 %
    25.6897 %
    2003
    321,945
    12.009 %
    26.4426 %
    2002
    314,830
    12.2314 %
    27.1191 %
    2001
    304,626
    12.2738 %
    26.2481 %
    2000
    288,396
    12.099 %
    24.7337 %

    Footnotes