No implementation of the suggested rules for temporary work in Sweden by 1 January 2019

New rules for temporary work in Sweden postponed

The introduction of ‘economic employer’ in Sweden is postponed.



Petter Frödeberg

Partner & Head of Global Mobility Services

KPMG i Sverige


In previous editions of TaxNews we have written about the Ministry of Finance’s work on the new rules for taxation of temporary employment in Sweden (“economic employer”) and the Ministry of Finance have been working on legislation to bring the new rules into effect from 1 January 2019.

The Ministry of Finance have now confirmed that this deadline will not be met and that the new rules will not, therefore, come into force on this date.

KPMG Comment

It is positive news that the proposal will not be implemented on 1 January 2019 as planned, as this deadline was going to prove to be very tight to allow companies to fully prepare for such a big change. Furthermore, it is hoped that this will now allow time for a proposal to be put in place that will be easier for companies to administer in practice.

When and in what manner the new rules may be introduced now becomes a matter for the new Parliament to decide if or when the proposition is presented.

KPMG will continue to carefully monitor developments.

Read more:
The article in Swedish

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