On 8 July, the Swedish Government presented a legislative proposal aimed at simplifying the process for work permit holding individuals who change employers or profession in Sweden.

      Under the current regulations, a work permit is tied to both a specific employer and profession during the first two years. During the following two years, the permit remains linked to the profession. Consequently, individuals who wish to change employer or occupation must apply for a new work permit before starting their new position.

      The Government’s proposal would remove the requirement for work permits to be tied to a specific employer or occupation. Instead, individuals would be required to notify the Swedish Migration Agency when an employment ends and a new one begins.

      The proposal also includes changes to the rules concerning unemployment. Currently, work permit holding individuals generally have three months to find new employment, in order to retain their permit. The Government proposes extending this so-called transition period to six months for individuals who have held a valid work permit for more than two years.

      Furthermore, the proposal includes a new provision stipulating that an employer who pays the application fee for a work permit or the extension of such a permit may not seek reimbursement of that cost from the employee. Any contractual term requiring such reimbursement will be considered null and void.

      The proposed legislative changes are expected to enter into force on 1 February 2027.

      KPMG's comment

      When work permits are no longer tied to a specific employer or profession, it becomes easier to recruit individuals who are already in Sweden and to reallocate resources within corporate groups. 

      Increased mobility means that key individuals can change employers more easily. This places higher demands on employers’ ability to attract and retain talent through competitive terms and development opportunities.

      Even though the administrative burden associated with changing employment is reduced, employers must continue to ensure that salary levels, employment conditions and insurances comply with the applicable regulations. Updated internal procedures and documentation therefore remain crucial.

      Extending the transition period to six months for individuals who have held a work permit for more than two years enables qualified workers to remain in Sweden to a greater extent between employments. This is in line with the government’s overall objective with the proposal to retain highly skilled labour in Sweden.

      Please feel free to contact us if you have any questions.

      Read more:
      The article in Swedish

      Nina Dahlsten
      Nina Dahlsten

      Migration Advisor

      KPMG in Sweden

      Peter Lindström
      Peter Lindström

      Migration Advisor

      KPMG in Sweden

      Elin Persson
      Elin Persson

      Migration Advisor

      KPMG in Sweden



      TaxNews


      A newsletter with the latest news in Swedish and international tax law and related areas. The subscription for KPMG TaxNews is free and the newsletter is issued as soon as there are interesting news in the area.

      alternate_email

      Get the latest news about Swedish and international corporate tax.

      window

      KPMG for fast and smooth applications with the Swedish Migration Agency. We guide you through the entire process, ensuring that applications are complete when submitted, so that you can get the expertise in place as quickly and smoothly as possible.


      Annika Lindström

      Partner & Head of Tax & Legal

      KPMG in Sweden

      local_library

      Read our previous TaxNews.