Swedish Social Security
Our tax guide for freelance contractors working in Sweden
Swedish employers withhold Swedish social security contributions for their employees working in Sweden (even on benefits in kind) and cover most of the social security contributions. Employers’ charges are 32.42% and the principal benefits covered are health, old age, unemployment, retirement and accident. Employers are entitled to deduct from the total contributions an amount equal to 2.5% of the taxable base up to a maximum of SEK 18’450 for 2007. Employees’ social charges, which are tax deductible, are limited to a 7% pension insurance premium up to an income level of SEK 370’400 (for 2007).