Tax Examples
The table below shows the preliminary income tax taken out from individuals living in the municipality of Stockholm on a monthly basis, as well as the social fees which employers are obligated to pay on remunerations paid to employees in Sweden. All the amounts are in SEK and are based on the tax rate for 2021.
The table does not include any church membership fees since such fees are only taken out from the members of the Swedish branches of specific religious denominations, which have reached an agreement to this effect with Skatteverket (the Swedish Tax Authority). Almost all religious denominations that collect membership fees through the Swedish tax system have set their fee to 1% of the member’s gross income.
Legal entities that have employees in Sweden without being permanently established does not pay the payroll tax component of the Swedish social tax. For the fiscal year of 2021, this means that non-permanently established employers pay 19,8% in social tax, rather than the standard 31.42%. Sweden’s strict application of the OECD criteria for a permanent establishment does, however, mean that very few business models based on claims of non-permanent establishment can stand up to official scrutiny if it has been or will be active in Sweden for more than six months. Posted workers can remain subject to the social fee system of their home country and thereby limit the cost to their foreign employer if they possess an A1 certificate or similar certificates issued by their home country. Postings are, however, strictly defined by Swedish law and subject to mandatory registration.
Retention Rates and Employment Costs for Employers with Permanent Establishment in Sweden 2021
|
Gross Salary (SEK)
|
Estimated Withholding Tax
|
Estimated Tax Percentage of the Gross Salary
|
Net Salary (SEK)
|
Employer Social Tax (SEK) 31.42%
|
Total Employer Cost (SEK)
|
|
10,000
|
|
|
|
|
|
|
15,000
|
|
|
|
|
|
|
20,000
|
|
|
|
|
|
|
25,000
|
|
|
|
|
|
|
30,000
|
|
|
|
|
|
|
31,000
|
|
|
|
|
|
|
32,000
|
|
|
|
|
|
|
33,000
|
|
|
|
|
|
|
34,000
|
|
|
|
|
|
|
35,000
|
|
|
|
|
|
|
36,000
|
|
|
|
|
|
|
37,000
|
|
|
|
|
|
|
38,000
|
|
|
|
|
|
|
39,000
|
|
|
|
|
|
|
40,000
|
|
|
|
|
|
|
41,000
|
|
|
|
|
|
|
42,000
|
|
|
|
|
|
|
43,000
|
|
|
|
|
|
|
44,000
|
|
|
|
|
|
|
45,000
|
|
|
|
|
|
|
46,000
|
|
|
|
|
|
|
47,000
|
|
|
|
|
|
|
48,000
|
|
|
|
|
|
|
49,000
|
|
|
|
|
|
|
50,000
|
|
|
|
|
|
|
55,000
|
|
|
|
|
|
|
60,000
|
|
|
|
|
|
|
65,000
|
|
|
|
|
|
|
70,000
|
|
|
|
|
|
|
75,000
|
|
|
|
|
|
|
80,000
|
|
|
|
|
|
|
85,000
|
|
|
|
|
|
|
90,000
|
|
|
|
|
|
|
95,000
|
|
|
|
|
|
|
100,000
|
|
|
|
|
|
|
105,000
|
|
|
|
|
|
|
110,000
|
|
|
|
|
|
|
115,000
|
|
|
|
|
|
|
120,000
|
|
|
|
|
|
|
125,000
|
|
|
|
|
|
|
130,000
|
|
|
|
|
|
|
140,000
|
|
|
|
|
|
|
150,000
|
|
|
|
|
|
|
160,000
|
|
|
|
|
|
|
170,000
|
|
|
|
|
|
|
180,000
|
|
|
|
|
|
|
190,000
|
|
|
|
|
|
|
200,000
|
|
|
|
|
|
|
210,000
|
|
|
|
|
|
|
220,000
|
|
|
|
|
|
|
230,000
|
|
|
|
|
|
|
240,000
|
|
|
|
|
|
|
250,000
|
|
|
|
|
|