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  • Writer's pictureMikael Magnusson

New rules for the employee's place of employment

Updated: Apr 25, 2023

As an employer, you will be obliged to report the employee's place of employment monthly in the employer's declaration from 1 January 2023. There are two new fields added to the current employer's declaration relating to the employee's place of employment (one for address and one for city) that you need to enter.


An employee can only have one place of employment with his employer (see the Main Rule section below). If work takes place in different locations, you need to make an assessment as to which is his place of employment:



New rules for the employee's place of employment

The main rule - the place of employment is the employer's premises, the place where the employee performs the main part of his work. Normally, it can be e.g. office, factory, workshop, or shop.

Alternative rule - if employees switch between different workplaces, the duty station is considered the place where they pick up and leave work materials or prepare and finish their work steps

Exception rule - if neither the main rule nor the alternative rule can be applied, there are cases where an assessment needs to be made as to whether it is the employee's home that is considered a place of employment. It is required that the employee does not visit the employer's premises regularly and an individual assessment needs to be made. This rule may be relevant in certain cases within e.g. the construction and consulting industry. Another exception can also be people who work from home. In that case, it is required that a so-called remote work agreement has been concluded between the employer and the employee, in addition to the fact that the employee does not visit the employer's premises regularly.

The rule for members of the Riksdag and certain other professional groups specified in the legal text is that the employee's residence applies as the place of employment.

Temporary employees in certain social crises are, in addition to members of the Riksdag, reserve officers, jurors, and jurors in courts, rent boards, tax boards, and lease boards. For these, the residence applies as the place of employment.

Seamen - for employees whose income is classified as maritime income, the place of employment is considered to be on board the ships where they work.




Place of employment for remote work and hybrid workplaces


Many companies today offer so-called hybrid workplaces where employees have the opportunity to work from home to varying degrees. The Tax Agency came up with a position in December 2021 where they clarified that if the employee has the opportunity to perform the majority of his work in the employer's premises - this must be stated as the employee's place of employment. Even if the employee voluntarily performs more than 50% of their work from another location, this does not mean that they have a different place of employment than the employer's premises. In order for employees to have a place of work other than the employer's premises, an agreement between the employee and the employer is required. The agreement then needs to clearly define that the employee must perform the main part of his work at another location.

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