Employer's fee

Last updated: 2021-06-21

Those who are registered as an employer and pay wages or other compensation must declare and pay employer contributions every month. These are paid to the Swedish Tax Agency and go to social insurance cover, which includes, for example, healthcare and social care.

Employer contributions are calculated as a percentage of the employee’s gross salary and benefits. Full employer contribution is 31.42%, but it can also be lower depending on the year of birth. In addition to this, there are certain exceptions which mean that the percentage is lower, such as for example in the case of grow support.

The date on which employer contributions must be declared and paid is determined by the Tax Agency. What is important to remember is that employer contributions are declared the calendar month after the salary payment. This means that the employer’s contribution for the salary paid in May must be declared in June. In other words, it is the month in which the salary is paid that governs when the employer’s contribution must be paid and not which month the salary refers to.