WONE Global's guide to Sweden records this change under people and visas. Each statement below has been checked against the source it links to.
Employers in Sweden pay employer social security contributions of 31.42% in 2026.
A lower 18.80% rate applies to employers based outside Sweden without a permanent establishment, for employees born in 1959 or later, exclusive of general payroll tax.
Swedish Tax Agency (Skatteverket) · Social security agreement for you as an employer ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Sweden can advise on that.











