Director | Skatt
352 30 Växjö
From January 1st 2019, all companies with reporting obligations related to employees in Sweden will need to comply with reporting all provided remunerations monthly on an individual employee level to the Swedish Tax Agency.
New way of determining which company that is the actual Employer
There is a legislative suggestion to change the interpretation of the employer concept in Sweden. This will result in that the company that benefits from the work should generally be considered as the employer rather than the company that pays the salary.
Extended reporting requirements
In the same legislative suggestion, there is a requirement for foreign companies that have employees performing work in Sweden to register as an employer in Sweden.