SE · EMPLOYER OF RECORD

Hire in Sweden — LAS, kollektivavtal, and preliminärskatt on the local cycle.

No Swedish AB setup, no Bolagsverket registration on your cap table. Bordero staffs a Sweden EOR entity, drafts a LAS 1982:80-aligned contract, applies preliminärskatt brackets, files Semesterlagen annual leave, and routes through the applicable Kollektivavtal (CBA).

Swedish labour law is anchored by the Employment Protection Act (LAS, 1982:80) for the employment relationship, and the Annual Leave Act (Semesterlagen, 1977:480) for leave accrual. Statutory probation under LAS §6 caps at six months and v1 picks 180 days as the conservative ceiling.

Statutory social contributions are anchored on arbetsgivaravgifter (employer-side contributions ~31.42% in 2026) and the allmän pensionsavgift (general pension contribution ~7% in 2026 above the PBB threshold) for the employee side. Preliminärskatt is bracket-aware via the Skatteverket skattetabell, reconciled annually via the deklaration cycle. v1 collapses the EE-side social math and the preliminärskatt math to flat effective rates, with the payslip notice surfacing both approximations.

Median 24h from signed order form to country-specific contract in Sweden.

  • Sweden · governed entity
  • 30/40 · Semesterlagen days (statutory + CBA matchright)
  • kr · local cycle

Compliance snapshot

Sweden — what Bordero carries on the ledger.

Currencykr SEKLocal cycle, paid at source FX
EE social (v1)7%Collapsed approximation
EE withholding (v1)30%Collapsed approximation
Notice30 daysPer governing law default
Probation180 daysPer governing law default
Governing lawthe Swedish Employment Protection Act (LASFootnote on contract

The collapsed percentages are v1 demo approximations — declared on the payslip notice and replaced with cap- and bracket-aware math for non-trivial demographics before paying a hire. Talk to sales for a counsel-reviewed breakdown.

Contract & filings

What the country-specific contract covers.

A Sweden employment relationship is built on the governing law below. Bordero issues the contract, registers the entity, and handles the entity-side liabilities on the same ledger — your finance team reconciles once.

Governing law

the Swedish Employment Protection Act (LAS, 1982:80) and the Annual Leave Act (Semesterlagen, 1977:480)
Footnoted on the contract and the payslip notice; surface to your reviewer before countersignature.
What the contract carries
Five provisions every Sweden contract covers end to end.
  • LAS (1982:80) aligned contract: probation capped at 6 months (LAS §6), notice ladder stepped by tenure (LAS §11), and substantive ground required for termination (LAS §7).
  • Semesterlagen (1977:480) annual leave declaration: 25 statutory days + up to 5 CBA "matchright" days, declared-not-bracketed-by-tenure in v1.
  • Kollektivavtal (collective bargaining agreement) referral declared where applicable — "to be communicated before commencement" since v1 cannot pick a specific CBA (mirrors the IT CCNL discipline).
  • Employer-side arbetsgivaravgifter (~31.42% in 2026) declared as the entity-side standalone liability in the contract template.
  • Preliminärskatt declared in the contract; v1 collapses to a flat 30% effective rate; the payslip notice flags the Skatteverket-table reconciliation.

Notice & probation

How termination runs in Sweden.

v1 collapses bracket-by-tenure terms into a flat default — the notice paragraph surfaces where production employers should review the bracket choice with counsel before any termination.

Notice, probation, severance
Per-Sweden defaults the contract carries on every cycle.
  • Notice ladder under LAS §11 — tenure-stepped; v1 flat default 30 days; surface the bracket choice in a policy letter before termination.
  • Probation under LAS §6 — capped at 6 months; v1 picks 180 as the conservative default.
  • No statutory severance under LAS: the Avtal om avgångsbidrag (AGB) / trygghetsavtal regime is CBA-driven — declared "no severance" line mirroring the US at-will / FI no-statutory-severance discipline.

Hiring non-residents

Right-to-work and immigration for Sweden.

Non-EEA hires route through the work-permit cycle before they touch payroll. The contract template holds the permit carve-out so a baseline IAM reshape never gates on a still-pending permit.

Uppehållstillstånd (residence permit) + arbetstillstånd (work permit) mapped per hire for non-EEA citizens; non-EEA hires onboard only after Migrationsverket clears.

Permit cycle
End-to-end coverage from sponsor / kafeel declaration to expiry tracking.
  • Uppehållstillstånd (residence permit) + arbetstillstånd (work permit) mapped per hire for non-EEA citizens — Migrationsverket decision archived before contract countersignature.
  • Right-to-work clears for EU / EEA nationals; non-EEA hires require an active uppehållstillstånd with a work-permit mode specific to the category.
  • Personnummer (personal identity number) tracked on the entity side when Skatteverket issuance completes; preliminary personnummer ("samordningsnummer") used in the interim cycle.

FAQ

Questions we hear before hiring in Sweden.

Still curious? Write to bordero@polsia.app.

Talk to sales

Sweden on one ledger.

Country in. Contract, payroll, and compliance on one ledger. We'll come back with the entity, the contract template, and the first payroll cycle within a business day.

bordero@polsia.appSee pricing

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