News 8 December 2020

New rules on posting of workers in Sweden

The Posting of Workers Act (1999:678) was introduced in Sweden to meet the requirements of implementing the EU Posting of Workers Directive (96/71/EC). Recently, changes have been made to the Posting of Workers Act due to amendments in EU law, some of which are presented in this article. Due to the recent changes, foreign employers may need to follow Swedish employment conditions for posted employees to a greater extent than before.


Further, on 4 November 2020 Parliament approved a proposal to introduce a so-called ‘economic employer’ concept in Sweden. The new legislation will enter into force on 1 January 2021. In short, the new legislation will result in Swedish tax liability for many short-term workers and business travellers employed abroad, who have not previously been subject to tax in Sweden. Consequently, many foreign employers will also need to register with the Swedish Tax Agency (STA) in order to comply with Swedish tax reporting standards on a monthly basis.

In the latest Newsletter from International Law Office – Employment & Benefits Newsletter – Sweden, Viktoria Hybbinette and Justus Pettersson writes about thenew rules.

Read the article here; New_rules_on_posting_of_workers_in_Sweden