Where are you social secured?
There are common rules about social insurance within the EEA-countries that determine in which country you should be social secured. To receive more information you should contact Försäkringskassan.
Obligation to pay social contribution fees
The social seurity systems in the Nordis contries are financed in different ways. Which fees to be payed, the amount and the way of calculation differs between the countries. If you are social secured in Sweden the social contribution fees are payed according to Swedish rules.
An employer who has paid employees for work pays employer's contributions and it is calculated on the sum of salaries and benefits paid.
The employer's contributions are made up of the following charges: old-age pension charge, survivor's pension charge, sickness insurance charge, parental insurance charge, work injury charge, labour market charge and general payroll tax. For 2020 they amount in total to 31.42 per cent of the total salary (2019, 31.42 per cent). A foreign employer without a fixed place of business in Sweden does not pay the general payroll tax, however, and the charges then total 19,8 per cent (2019: 19.8 per cent).
For the income year of 2019 until the 30th of June applies that on payment to persons born in 1938 – 1954 employer’s contribution of 16.36 per cent are payable and for persons born in 1937 or earlier 6.15 per cent are payable.
From the 1st of July 2019 the rules have changed so that the employer’s contribution are 10.21 per cent on the remunerations paid to persons born in 1938-1954 but nothing is paid for persons born in 1937 or earlier.
If you work in Sweden for a foreign employer without a permanent establishment in Sweden, you and your employer may agree that you make the payments of th social security contributions.
If you have social insurance in another country, your employer pays no employer's contributions in Sweden.
Self-employed person's contributions
If you are self-employed and carry on business as a one-man business or partnership you must yourself pay social security contributions in the form of self-employed person's contributions. The self-employed person's contributions are calculated on the net income, i.e. the surplus from business activity. If you carry on business in a limited company the company pays employer's contributions on your salary in the same way as for employees.
Self-employed person's contributions consist of the same component charges as the employer's contributions listed above but the sum of the charges is 28,97 per cent (2019: 28.97 per cent). For persons born in 1938 – 1954 the contributions will be 10.21 per cent and for persons born 1937 or earlier no contributions are to be paid.
For the income year of 2019 until the 30th of June applies that persons who are born 1938 – 1954 pays self-employed person’s contributions with 16.36 per cent and persons who are born 1937 or earlier pays 6.15 percent in self-employed contributions.
If you are social secured in another country, you do not have to pay any self-employed person's contributions.
Deduction for social security fees
If you are social secured in Norway or Finland, you have to pay compulsory social contribution fees there. If your income from employment is taxed in Sweden you have the right to dedeuct the social contribution fees you have paid in Norway or Finland in your incom tax return.