Employer of record in Sweden: costs and hiring rules
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Swedish payroll costs the employer 32.60% above a SEK 380,000 salary: arbetsgivaravgifter of 31.42% (Skatteverket, checked October 16, 2026), led by the 12.62% general payroll levy and 10.21% old-age pension, plus the holiday supplement the Annual Leave Act requires. On top, EOR providers bill from $199 a month (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster), in price lists checked October 16, 2026. Notice is the rule to plan for: the Employment Protection Act (LAS) sets a 1-month minimum, and a long-serving employee is owed up to 6 months after 10 years.
An employer of record in Sweden is a Swedish employer that puts your hire on its payroll, pays the employer fees to Skatteverket and applies Swedish leave and notice law, while you direct what the person works on.
- Employer cost on a sample salary
- 32.60%on top of gross pay
- Minimum annual leave
- 25 days a year (5 days if…
- Currency
- SEK
On this page
How Sweden's payroll rules differ
Sweden has no statutory minimum wage. Pay floors come from collective agreements, and so do many extra costs. What the law itself sets:
- Employer fees of 31.42%, no cap: old-age pension 10.21%, general payroll levy 12.62%, sickness insurance 3.55%, labor market 2.64%, parental insurance 2.00%, survivor pension 0.30%, work injury 0.10%.
- Age changes the rate. Since January 1, 2026, employers pay only the 10.21% pension part for staff aged 67 or older (born 1938 to 1958), and nothing for those born 1937 or earlier. A temporary 20.81% rate applies to employees aged 19 to 23 (born 2003 to 2007) on pay up to SEK 25,000 a month, from April 1, 2026 to September 30, 2027.
- 25 days of vacation a year (5 days if employment starts after August 31 of the vacation year), with holiday pay: under the same-salary rule a supplement of 0.43% of monthly salary per paid vacation day, or 12% of pay under the percentage rule.
- Probation of up to 6 months.
- Sick pay: the employer pays days 1 to 14 at 80% of pay, less a waiting-period deduction of 20% of average weekly sick pay (Sick Pay Act).
- No statutory severance. The cost of ending a contract is the notice period, worked or paid.
Employment costs and rules in Sweden
| Item | Sweden |
|---|---|
| Employer social contributions | 31.42% |
| What the employer pays | Old-age pension 10.21%; general payroll levy 12.62%; sickness insurance 3.55%; labor market 2.64%; parental insurance 2.00%; survivor pension 0.30%; work injury 0.10%. Reduced 20.81% on pay up to SEK 25,000 a month for employees aged 19 to 23 (born 2003 to 2007), pay from 1 Apr 2026 to 30 Sep 2027; 10.21% only for employees 67+ (born 1938 to 1958); 0% born 1937 or earlier |
| Caps and ceilings | No cap on the full rate. Youth reduction applies only to the first SEK 25,000 a month |
| Minimum wage | No statutory minimum wage (set by collective agreements) |
| Mandatory bonuses | Holiday pay: under the same-salary rule a holiday supplement of 0.43% of monthly salary per paid vacation day (1.82% of weekly pay), or 12% of pay under the percentage rule |
| Annual leave | 25 days a year (5 days if employment starts after 31 Aug of the vacation year) |
| Probation | 6 months (fixed-term probationary employment) |
| Notice period | Minimum 1 month for both sides; employee entitled to 2 months after 2 years' service, rising to 6 months after 10 years (LAS 11 section) |
| Severance | No statutory severance pay |
| Sample salary used | SEK 380,000 a year |
| Employer cost on that salary | 32.60% |
Checked October 16, 2026. Source type: official. Sources are listed at the end of this page.
What an EOR charges to employ someone in Sweden
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Sweden cost example: SEK 380,000 a year
| Line | Per year |
|---|---|
| Gross salary (SEK 31,666.67 a month) | SEK 380,000.00 |
| Employer fees, 31.42% | SEK 119,396.00 |
| Holiday supplement, 25 days x 0.43% of monthly pay | SEK 3,404.17 |
| Employer fees on the supplement, 31.42% | SEK 1,069.59 |
| Employer cost (32.60%) | SEK 123,869.76 |
| Salary plus employer cost | SEK 503,869.76 |
| EOR fee at $599 a month | USD 7,188.00 |
Fees: Skatteverket. Holiday supplement: Semesterlag 1977:480. Provider fee shown in dollars ($599 at Deel and Remote) since no SEK rate was confirmed. Checked Oct 2026.
Employer fees: 0.3142 times SEK 380,000 is SEK 119,396. The supplement works off monthly pay of SEK 31,666.67: 25 vacation days at 0.43% each gives SEK 3,404.17, which itself attracts SEK 1,069.59 of fees. Sum: SEK 123,869.76, 32.60% of salary. Spread across twelve months, salary and statutory costs come to SEK 41,989.15, before the $599 provider invoice.
A collective agreement (kollektivavtal) adds costs that are often large, such as occupational pension, and this table leaves them out. Find out whether your provider's Swedish company is bound by one.
Swedish contractors and the risk of reclassification
Self-employed Swedes pay their own social fees, so a consultancy contract avoids the 31.42%. Should the consultant in practice be an employee, the missing employer fees fall due, and LAS protections apply to ending the relationship. For true project work, see contractor management software, or hand classification to a contractor of record.
A Swedish AB or an EOR
A Swedish aktiebolag registers as an employer with Skatteverket, runs its own payroll and decides whether to sign a collective agreement. Two hires through an EOR at $599 cost $14,376 a year in fees, the benchmark for our guide to EOR versus your own entity.
Best EOR options for Sweden
| Provider | Our score | EOR fee per month | Deposit |
|---|---|---|---|
| Multiplier | $459 (annual) or $499 (monthly) | Set from employment costs, fees and notice periods; refunded within 60 days | |
| Oyster | $699 | At least one month of total service cost; credited about 60 days after the end date | |
| Remote | from $599 ($699 in a March 2026 help article) | Reserve or letter of credit may be required; none for startups | |
| Playroll | from $399 | One month's salary, refundable | |
| Pebl | $399 | Initial Payroll Funding before each hire, amount not stated; refund about 45 days | |
| Deel | $599 | Not stated by Deel |
HRPricing scores as of October 17, 2026; provider fees and deposit policies as published October 16, 2026.
Multiplier ties its deposit to notice periods, so a senior Swedish hire with a long LAS notice entitlement can mean a larger deposit there. Oyster's is at least a month of total service cost. Scores follow our scoring method; for exit terms read the Oyster, Remote and Deel reviews and the full ranking, and see the Nordics side by side in the EOR cost index.
Frequently asked questions
How much is an employer of record in Sweden?
What is the employer contribution rate in Sweden in 2026?
Does Sweden have a minimum wage?
How much notice must a Swedish employer give?
How much vacation do Swedish employees get?
Sources (11)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteav... (checked October 16, 2026)
- riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssaml... (checked October 16, 2026)
- riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssaml... (checked October 16, 2026)
- riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssaml... (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.