6.1.3 Employer Has No Place Of Business In Jurisdiction

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Sweden /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

Commentary

Sweden

Permanent establishments are discussed in 5.3.1.

If there is no permanent establishment in Sweden then a foreign employer may be able to pay lower employer social security contributions of 19.8% than those with a permanent establishment of 31.42% (2.2). Note that this applies only to the employment of locally employed individuals.

The logic is that the contributions a Swedish employer pays include general payroll tax and this should only

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6.1.3 Employer has no place of business in jurisdiction

Sweden

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6.1.3 Employer has no place of business in jurisdiction

Sweden

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