Postings to Sweden: regulations and reporting requirements for working

Regulations for working in Sweden

Minimum wage in Sweden

Sweden does not have a minimum wage set by law. 

• Remuneration is determined through collective bargaining agreements between employer organizations and trade unions 
• These agreements vary by industry and are not generally applicable

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Working hours

The standard working time in Sweden is 8 hours per day or 40 hours per week. 

• Overtime and standby time may be allowed under certain conditions 
• Deviations from these provisions are possible in collective bargaining agreements

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Registration Requirements in Sweden

Foreign employers must notify Swedish authorities about the posting. 

The following requirements apply:

• Appointment of a contact person in Sweden at the latest at the start of the secondment
• The notification must be completed on the Swedish Work Environment Authority's website 
• The foreign employer must provide the completed notification to the entity receiving posted workers no later than the day the posted worker commences work in Sweden

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Documentation Requirements for Posting

Foreign employers must keep certain documents available during the posting and for 4 months after it has ended. 

These documents include:

• Employment contract 
• Details about remuneration 
• Record of working time 
• Evidence that remuneration is paid to the posted worker

Documents must be translated into Swedish or English if the foreign employer prefers.

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Collective Bargaining Agreements

When a collective bargaining agreement regulates the terms and conditions of employment for posted workers, the foreign employer must provide certain documents to the employee organization if requested. These documents must be provided within 3 weeks of receiving the request.

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Penalties for Non-Compliance

Non-compliance with mandatory notification about posting can result in a fine of SEK 20,000 (approx. EUR 1,700) per posted worker. 

• Other forms of non-compliance are penalized based on the assessment of circumstances by Swedish authorities 
• Breach of collective bargaining agreements can result in an obligation to pay compensation for losses incurred 

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Social security in Sweden

If an employee is posted to Sweden from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate is available: Employee continues to be insured by the home country
• without A1 certificate: Swedish Social security applies and the foreign employer must behave like a Swedish employer.

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Taxation of posted workers

• If the foreign employer has a permanent establishment in Sweden and/or the posted worker is a tax resident in Sweden, the foreign employer has a withholding obligation for taxes on the worker's income 
• For non-tax residents in Sweden, tax liability may be triggered if they stay for more than 183 days or if there is an economic employer in Sweden 
• Foreign employers without a permanent establishment in Sweden but whose workers are subject to tax on employment income in Sweden must register in Sweden to process tax withholding and reporting obligations 

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The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.

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