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Starting payroll for the first time can feel overwhelming, especially in a country like Sweden, where payroll is highly regulated. But with proper guidance and structure, it becomes a manageable, repeatable process. This guide walks you through the essential steps for setting up and running payroll in Sweden — even if you’re just getting started. Step 1: Register as an Employer Before paying any salaries, you must: Register your business with Skatteverket  (Swedish Tax Agency) Obtain a Swedish organization number (if not already registered) Sign up for PAYE tax declarations (arbetsgivardeklaration) This step ensures you're recognized as a legal employer and can properly report and pay taxes. Step 2: Collect Payroll Data For each payroll period, you’ll need: Gross salary from the employment contract Time reports (if hourly) or absence reports Any bonuses, allowances, or benefits Sick leave, vacation, or parental leave days Accuracy here is key — it forms the foundation of every payslip and tax report. Step 3: Calculate Salary and Deductions Swedish payroll includes: Income tax  withheld from the employee Employer contributions  (around 31.42%) Vacation pay  (typically 12%) Other deductions  like pension or lunch benefits You can use payroll software or a payroll partner to automate this process. Step 4: Generate and Distribute Payslips Payslips must be delivered every month and show: Gross and net salary All tax and other deductions The period covered Employer and employee details We recommend using digital distribution, such as Kivra  or a secure payroll portal. Step 5: Report to Skatteverket (Tax Office) By the 12th of the month following salary payment, you must: Submit a monthly PAYE return (arbetsgivardeklaration) Pay withheld taxes and employer contributions to the Tax Office We provide clients with the correct OCR and account details to ensure payments are processed correctly. Step 6: Archive and Stay Compliant You must keep records of: Payslips and tax reports Employment contracts Time and leave reports All records must be stored securely and handled in accordance with GDPR and accounting laws. Bonus: Use a Portal That Works for You Our Stay-in-touch-Portal  is designed for both structure and simplicity — letting you share documents via drag-and-drop, view all payroll history, and manage tasks without clutter. Conclusion: Start Simple, Stay Accurate Payroll may sound complex at first — but it’s simply a process. By following the proper steps and seeking expert help when needed, even a beginner can run   a compliant, professional payroll in Sweden. Want help getting started with payroll? We’ll guide you through setup, reporting, and monthly routines — no experience needed.

Global payroll platforms promise “one solution for every country” — but behind the scenes, they often rely on local subcontractors to actually run the payroll. If you’re hiring in Sweden, there’s a better way: work directly with a Swedish payroll expert. Here’s why a local partner beats a global provider — every time. Global Providers Still Use Local Expertise The truth is simple: even global platforms need local knowledge. They often outsource Swedish payroll to third parties or rely on standard integrations that don’t fully handle national regulations. So why go through an extra layer when you can work directly with the experts? Stay Ahead of Changes — Not Behind Swedish payroll law changes regularly. Do you want to hear about updates after they've been applied — or before they happen? With a local partner, you get proactive communication, real-time updates, and help adapting your setup in advance. A global provider may only inform you once the change is already in effect. Talk to Someone Who Knows Swedish Payroll When something goes wrong, do you want to speak to a ticketing system—or to someone who actually understands Swedish tax law, vacation rules, and parental leave? Beyond standard payroll, there are often situations that require real local knowledge: contacting Skatteverket, following up with Försäkringskassan, or interpreting collective agreements. These tasks require fluent Swedish and a deep understanding of local systems. You can't rely on a remote support team based in a different country to handle this. You need someone on the ground — someone who knows how Sweden works and can act on your behalf without delay or confusion. A local partner gives you: Direct access to real payroll specialists Communication in Swedish or English Support with edge cases and authority contact Confidence that nothing is lost in translation Flexibility and Adaptation Global solutions are often built for scale — not precision. If you need to handle: Manual corrections Industry-specific salary models Custom formats for reporting ...then you’re likely to hit limitations fast. A local partner adapts to your way of working, not the other way around. Fewer Layers, Fewer Delays Working with a local payroll partner means: Shorter communication paths Fewer misunderstandings Faster turnaround on urgent requests You don’t need to wait for an answer to travel through three teams and two ticketing systems. Built for Sweden — Not Just Compatible With It We know the Swedish Tax Agency, the collective agreements, and how to interpret grey areas. We use local systems, speak the language, and solve real problems — not just follow templates. Conclusion: Local Is the Shortcut to Getting It Right Why complicate things with a global intermediary, when your payroll still ends up in local hands? If you're hiring in Sweden, choose a payroll provider that's already here — one that speaks the language, knows the law, and answers the phone. Want help from someone who actually runs Swedish payroll — not just manages a platform? Talk to us. We're here, and we speak your language.

How to Hire Employees in Sweden – A Step-by-Step Guide for Foreign Companies Hiring employees in Sweden can be a great move for international businesses. The country offers a highly educated workforce, strong worker protections, and a transparent business environment. But if you’re a foreign company without a local entity, navigating Swedish employment laws can be challenging. In this article, we’ll guide you through the key steps to hire employees in Sweden legally and efficiently — whether you're opening a branch or working remotely with local staff. Step 1: Determine Your Legal Setup To hire someone in Sweden, you generally need to establish a legal presence, such as: A Swedish branch (filial) A Swedish subsidiary (AB) Or use an Employer of Record (EOR) Setting up a company in Sweden takes time and includes registration with the Swedish Companies Registration Office (Bolagsverket) and the Tax Agency (Skatteverket). If you want to avoid that setup, you can partner with an EOR who becomes the legal employer on your behalf. Step 2: Register as an Employer If you choose to hire directly (not via an EOR), your company must: Register as an employer with Skatteverket Obtain a Swedish corporate ID number Report monthly employer declarations Withhold and remit employee income tax This also makes you responsible for pension contributions, sick pay, and vacation pay according to Swedish law. Step 3: Understand Swedish Labor Law Sweden has strong employee protections, many of which are outlined in national labor laws and collective agreements (kollektivavtal) . Key points to understand: Employment contracts  must be provided in writing Notice periods  vary depending on tenure and agreements Vacation rights:  25 days minimum Parental leave:  Generous policies funded through social security Probation period:  Max 6 months Even if you're not bound to a collective agreement, many companies choose to follow similar terms to remain competitive. Step 4: Handle Payroll and Taxes Swedish payroll includes several components: Gross salary Employer contributions  (~31.42% of salary) Income tax withholding  (based on individual tax cards) Vacation pay  (typically 12% if not accrued separately) Payslips must be issued monthly, and payroll reports must be submitted to Skatteverket. Some employers also offer benefits like wellness allowances, meal subsidies, or private health insurance — though not required by law. Final Thoughts Sweden offers incredible opportunities for companies looking to expand — but hiring employees requires understanding and respecting the local rules. Whether you go the full registration route or use an EOR, being compliant from day one saves time and avoids legal risk. We help foreign companies hire employees the right way — legally, efficiently, and with local support. Need help? Let’s talk.

The government has now presented a legislative council referral suggesting the elimination of the requirement to preserve original accounting material for a certain period. Businesses eagerly await this change, as it spares them from managing large amounts of paper for extended durations. Under current archiving requirements, accounting information must be archived until the end of the seventh year after the calendar year in which the fiscal year ended. When companies have digitized accounting information, they must also archive the accounting information in its original form for three calendar years after the calendar year in which the fiscal year ended. This entails a requirement to archive paper receipts, paper invoices, and other paper materials containing accounting information in addition to digital records. In the future, it will be sufficient for companies to retain digital accounting information during the archiving period. Archiving accounting information on paper may soon be a thing of the past. The new regulations are proposed to take effect on July 1, 2024.

Sweden 2025: Tax-Free Mileage, Per Diem Rates, R&D Relief & Employer Contributions Intro From 2025, new legislation will introduce key changes for employers and employees in Sweden. These updates cover business travel mileage, per diem allowances, R&D deduction rules, job tax benefits, and more. Key Changes for 2025 Mileage Allowances for Business Trips Private, hybrid, and electric vehicles: SEK 25 per 10 km Motorcycles, mopeds, bikes: SEK 9 per 10 km Benefit (company) cars: Diesel/hybrid: SEK 12 per 10 km Electric: SEK 9.50 per 10 km ✅ Tax-free within these limits Per Diem (Daily Allowances) Domestic trips with overnight & ≥ 50 km from home: Full day: SEK 290 Half day or night: SEK 145 After long-term trips: 3+ months: 70%  of full allowance 2+ years: 50%  remains payable Meal deductions apply: breakfast SEK 58, lunch/dinner SEK 102 for domestic trips Employer Social Security Contributions (Arbetsgivaravgifter) Standard rate from January 2025: 31.42 %  on gross salary and taxable benefits For employees born 1938–1958: only the pension rate of 10.21% applies Growth Support expanded  from Jan 2025: up to two employees qualify, salary cap SEK 35,000 — only pension contribution of 10.21% applies to eligible salaries R&D Tax Relief Current rules allow a 20% reduction  in employer contributions for employees working in R&D, capped at SEK 36 million per month per group Government proposals (practical from 2026) aim to simplify definitions , remove the 15-hour monthly minimum , and clarify eligibility requirements Job Tax Deduction & Tax Threshold From January 2025: Increased job tax deduction  for individuals earning > ~SEK 190 500/year Higher threshold for state income tax: SEK 625 700/year Top marginal rate reduced from ~55% to ~52% by removing credit phase‑outs  Tax Relief for Foreign Key Employees Employees qualifying as experts, researchers or key personnel  taxed on 75% of income  (25% tax exempt) during first 3 years Employer social contributions are then calculated on 75% of salary Scheme remains valid through 2025 and beyond

Change in compensation for business trips The tax-free mileage allowance for trips with private cars will be increased from today's SEK 18.50 to SEK 25. For benefit car applies: Gasoline, diesel, and hybrid will all be increased to SEK 12 Electric car, unchanged SEK 9.50 Temporarily abolished benefit taxation of free electric car charging at work In the past, anyone allowed to charge their private car or benefit car for free at the workplace was taxed on benefits. From now on, up until the end of June 2026, this benefit won't be taxed. The R&D deduction is increased The R&D deduction means that companies with employees who work on research or development pay lower employer contributions and a lower general wage contribution for these employees. From 2023, the total fee reduction for a company or corporate group will increase from SEK 1.2 to 3 million per month. The employment tax deduction is strengthened for employees who have reached the age of 65 The tax will be reduced for employees who have reached the age of 65 at the beginning of the year and who continue to work . No changes to the employer's contribution. Allowance The tax-free allowances are increased from SEK 240 to SEK 260 and the cost deductions are therefore increased proportionally to; Breakfast SEK 52 Lunch/dinner SEK 91 You can find the newly updated list of tax-free foreign allowances here.

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.

For people already established in the labour market Student finance for transition and retraining is a new scheme for adults in the labour market who need to broaden their skills to improve their employability. You can now apply for student finance for transition and retraining for studies in Sweden beginning between 1 January and 30 June 2023. Table of contents What is student finance for transition and retraining? Support from a transition organisation Who eligible for student finance for transition and retraining? Amounts for grants and loans If you are working part-time in addition to studying If you receive other types of grants during your studies Two application periods per year Checklist for applying Formal opinion regarding how your studies will strengthen your position in the labour market Waiting time from application to decision Payment Required study results If anything changes, you become ill, or need to care for a sick child Repaying the loan What is student finance for transition and retraining? Student finance for transition and retraining is a new kind of student finance aimed at adults who have already entered the labour market. Student finance for transition and retraining allows you to study and broaden your skills to improve your employability, either by further developing your expertise within your chosen field, or by starting down a new path. Student finance for transition and retraining consists of a grant of up 80 per cent of your salary, up to a maximum amount, and a loan that you can use to top up your income, if you are looking to do to. Student finance is available for 44 weeks or longer, should you choose to study part-time. Student finance for transition and retraining is available for studies in Sweden that starts on 1 January 2023 or later. However, under certain circumstances, you may receive student finance for courses and programmes that have already begun. CSN is responsible for the new student finance for transition and retraining. Support from a transition organisation Student finance for transition and retraining is part of a larger package intended for those who are about to take the next step in their professional lives. The package includes transition and retraining and skills support from a transition organization. The support offered by the transition organization can vary depending on the nature of their agreement. As an example, it may include survey interviews, educational and career guidance, or help to validate your knowledge. When you apply for student finance, the transition organization can inform CSN if the studies will strengthen your position in the labor market. Under some circumstances, students may get an additional collectively agreed study grant. What is a transition organization? List of transition organizations Who is eligible for student finance for transition and retraining? In order to be eligible for student finance for transition and retraining, you must meet a number of requirements. Click the headings below for more information about each requirement. You must be between 27 and 62 years of age You must have worked for a total of 96 months (8 years) over the past 14 years You must have worked for at least 12 out of the last 24 months The courses or programs you intend to attend must make you eligible for student finance for transition and retraining Your studies must strengthen your position in the labor market If you are under the age of 40, the studies may not last longer than 80 weeks of full-time studies, or the equivalent amount of time for part-time studies The studies must include at least 1 week of full-time studies, or the equivalent for part-time studies The minimum allowed study rate is 20 percent You may not receive student finance for transition and retraining for more than 44 weeks of full-time studies, or or the equivalent amount of time for part-time studies Additional terms and conditions for foreign nationals Amounts for grants and loans Student finance for transition and retraining consists of a grant and a loan. You can choose to only take the grant and forgo the loan. How much you receive through the grant and loan depends on your income. The money is paid monthly in arrears. Grant – money you will receive The grant corresponds to 80 percent of your previous income, up to a maximum amount. For 2023, the maximum grant amount is SEK 5,143 per week before tax. If you earn SEK 27,863 or more per month before tax, you will reach the maximum amount. The grant is taxable and CSN will deduct preliminary tax before the money is sent. The grant is also pensionable. Some transition organizations can offer an additional study grant depending on the contents of their collective agreement. Examples of grant amounts for full-time studies, 2023 Loan – money that you need to pay back In addition to the grant, you can also take out a student loan for transition and retraining, should you wish to do so. The loan amount is based on your income and is also subject to a maximum amount. For 2023, the maximum loan amount is SEK 12,556 per month. The idea behind the loan is that you should be able to have approximately the same income after taxes during your studies as you do when you work. The income you get through student finance for transition and retraining can never exceed your salary amount. We cannot say how much you will be able to borrow until we know the amount you are entitled to through grants. When calculating the amount you are entitled to, we include grants from both CSN and your transition organization, provided that you are receiving grants from them. Examples of maximum loan amounts for full-time studies, 2023 If you are working part-time in addition to studying You can work part-time while studying with student finance for transition and retraining. There is no limit to how much you can earn while you are receiving student finance for transition and retraining (known as an income limit). However, you may only receive student finance for transition and retraining for the time during which you do not work. This means that if you work at a rate of 50 percent, you may only receive student finance for transition and retraining at a rate of 50 percent, even if you are a full-time student (100 percent). If you receive other types of grants during your studies You may not receive other types of social grants while receiving student finance for transition and retraining. This means that you are not eligible for student finance for transition and retraining while receiving, for example, a full allowance from Försäkringskassan. However, if you are receiving a 50 percent allowance from Försäkringskassan, you are eligible for student finance for transition and retraining at a rate of 50 percent. Below are some examples of grants you may not receive while also receiving student finance for transition and retraining: activity support sickness, activity, and rehabilitation benefit parental allowance development benefit establishment benefit short-term benefit. However, if you are receiving income support (social benefits), housing allowance, and child allowance, you may continue to receive these benefits whilst receiving student finance for transition and retraining. You may not receive student finance for transition and retraining and other forms of student finance at the same time You may not receive student finance for transition and retraining if you are being paid to study Two application periods per year There are two application periods per year. When you can apply is determined by when your studies are set to start. You can apply for student finance for transition and retraining for up to one year in a single application. Applications are submitted through “Mina sidor” on csn.se. Two application periods per year Every year, CSN receives an amount of money intended for student finance for transition and retraining from the Riksdag. It is divided into two pots – one for civil servants and one for private employees. We grant applications in the order in which we receive them, and as long as there is money available. If you are studying with student finance for transition and retraining, you have priority if you apply again for the same courses or program. Checklist for applying There are a few steps you need to take in order to make the application process as frictionless as possible. Click the different steps to learn more. 1. Plan your studies and contact your transition organization 2. Plan ahead before submitting your application for student finance for transition and retraining 3. Apply through Mina Sidor on csn.se 4. Wait for CSN to make a decision regarding your application 5. Read through the decision 6. Submit a study assurance to CSN and ensure that your account is linked to Swedbank’s account register Apply for student finance for transition and retraining (in Swedish) Formal opinion regarding how your studies will strengthen your position in the labor market In order to receive student finance for transition and retraining, you verify that your planned studies will strengthen your position in the labor market. The most efficient way to accomplish this is through a formal opinion from a transition organization. If your transition organization can provide a formal opinion, CSN will request it from them directly when we process your application. This means that you do not need to submit it yourself. Writing your own opinion if you are unable to obtain a formal opinion Waiting time from application to decision Since the application opened on 1 October, significantly more people have applied than was expected. Therefore, the waiting time is currently longer than the 10-12 weeks that we had originally anticipated. We process the applications in the order in which they are received by CSN. Right now we cannot say how long the waiting time will be. In order for CSN to determine whether you will receive student finance for transition and retraining, we need to collect data from other organizations and government agencies. Examples of data that CSN acquires from others If you apply more than three months prior to the start of your studies Payment Student finance for transition and retraining is paid on the 25th of each month of your study period. You will receive the money in arrears. In order for you to receive the first payment, the following requirements need to be met: You must have started your studies. You must have submitted a study assurance to CSN certifying that you are studying pursuant to the information listed in the decision. The school has informed CSN that you are studying pursuant to the information listed in the decision. If you receive a decision from CSN after your studies have begun and after the 25th of that same month, we will send the money immediately. We will not wait until the next month. Required study results When you study with student finance from CSN, you need to achieve certain study results, i.e. pass a certain number of credits, in order to be entitled to continue receiving student finance. We will check your study results when you apply. The number of credits or courses you need to pass varies depending on what you study. If your study results do not reach the required levels, you may need to retake and achieve a passing grade for the credits or courses that you have failed before you can receive student finance for transition and retraining. When applying for student finance for transition and retraining for the first time If you are reapplying If anything changes, you become ill or need to care for a sick child Do your studies include fewer credits than you had initially planned? Have you interrupted your studies? These are examples of events that could have an impact on your grants and loans. It is therefore important that you report any such changes to us as soon as possible. Changing circumstances that can have an effect on your student finance for transition and retraining: Your rate of study changes, or your studies cover fewer credits. You interrupt your studies. You fall ill or need to care for a sick child. Your number of working hours increases. If you are a foreign citizen, your right to Swedish student finance will also be affected should your number of working hours decrease or if the number of hours that your relative works decrease. If something happens or circumstances change (in Swedish) Repaying the loan Student finance for transition and retraining is the same type of loan as a regular student loan (since 1 July 2001). When it is time to start making repayments, you will receive a payment plan from CSN. In 2023, the interest rate on the loan is 0,59 percent. You start repaying the loan no earlier than six months after receiving your last student finance for transition and retraining payment. Repayment always starts after the end of a year. https://www.csn.se/languages/english/student-finance-for-transition-and-retraining.html

This is an update regarding the Swedish Employment Act 1980:82, "LAS", which is under development. The first changes take effect 29/6. Changes on the 29/6 & 30/6 - 2022 The first changes to LAS are being implemented in just a couple of days. This is a pretty small update where Sweden is harmonizing legislation with the EU. The gist of this update: Employers now need to provide additional specific information to employees when the employment begins, and or upon request by your current employees Most of that information was already mandatory by previous Swedish legal praxis or law but there are a few additions. LAS Update 2022 Background One of the most dominant laws in Swedish employment law is the Employment Protection Act, 1982:80 (Sw. Lagen om Anställningsskydd, 1982:80. Hereafter: “LAS”). It has been revised over time since its introd uction in 1982 and in May 2022 some additional changes were decided upon. The changes are coming into effect in 2 stages: Stage 1: 29/30th of June 2022 This is a reasonably small update: Employers need to provide additional specific information to employees when the employment begins, and or upon request by your current employees Managing Directors are now also covered by some parts of LAS (though still not the rules regarding termination) Employers can only deny an employee parallell employment if it is harmfully competing or damaging their performance Specific information to include The specific information that now need to be included is defined in LAS § 6c: (The below is an informal translation, review the original text for accurate reading) The name and adress of both employer and employee, the starting date of the employment as well as location of the workplace, or, if there is no fixed location for the workplace, information about that the work is to be conducted in multiple workplaces or at a location chosen by the employee A short specification or description of the employees tasks and title If the employment is a fixed position (Swedish: tillsvidareanställning), over a limited time or subject to probation, as well as: For fixed employment: Resignation periods and conditions For limited employment: The end date of the employment or the conditions determining the ending of the employment and the what type of limited employment it is, For probation: The length of the probation and, if applicable, the terms of the probation Initial salary and other benefits, separately presented and how often as well as how the salary is to be paid The length of a normal workday or work week for the employee. If this is impossible to determine due to how the employer distributes the working hours: Another time measurement describing the scope of the employment If any extra remuneration is to be paid for overtime or extra work The shortest time frame for altering the “ordinary working hours” as well as, if applicable for “on call duty” and: That those hours will vary between days Rules for changing shifts If the employee is rented to another company by a staffing agency: The name and adress of the company where the employee is to work Information on if the employee has the right to any training by the employer The length of the employee’s paid vacation The rules regulation the termination of the employment for both parties That employment fees are being paid to the Swedish state for this employment as well as information about the relevant protections for social security supplied by the employer If applicable, what collective agreement is applied Stage 2: 1st October 2022 This is a significantly bigger change containing a number of updates to some degree redefining the relationship between employers and employees in Sweden. We will update this post with more information about this change once we have had time to speak to a few more experts on the topic. In short: It will be easier to terminate employments on the initiative of the employer Any employer may exclude up to 3 employees from the “last in first out”-principle during a redundancy Employers are obliged to offer fixed term employment after 12 months of temporary contracts (more specifics apply) If the termination of an employment is appealed, the employment is still terminated. Previously, an employee remained employed during the appeal process. Article from Startup Tools https://startuptools.org/se/las-update-2022/

You have the right to save part of your paid holiday to be able to take it later. The rules may be a little different in the holiday law and in collective agreements. Source Unionen.se How to save vacation days The Holidays Act provides an opportunity for you as an employee to save a certain part of your holiday leave. Section 18 of the Holidays Act stipulates that the right to save holiday leave takes effect only when the employee has earned more than 20 paid holiday days. It is the excess paid days that may be saved. Four weeks' holiday is the annual minimum standard that the employee is considered to need for rest and recreation. If the opportunity to save holidays was not limited, this standard could be eroded. In addition, this is in line with EU working time directives. The law entitles you to 25 vacation days per year. The holiday leave that can be saved on the basis of section 18 of the Holiday Act is excess days in addition to the 20 that must be taken annually. This means a maximum of five holiday days per holiday year, ie one week. You can choose how many of these days you want to save - one or more days. Please note that only paid vacation days may be saved. If you are covered by a collective agreement and have more than 25 vacation days, you and your employer can agree to save those days as well. How to use saved vacation days The purpose of being able to save vacation days for another year is to, at the time when the saved days are taken out, be able to get a longer continuous holiday leave. You can also take out individual saved days on separate occasions. When you take out saved vacation days, you must first have taken out this year's vacation days. If you take more than 4 saved holiday days, they must be taken in connection with the main holiday, unless you and your employer agree otherwise. If you have saved holiday days that have reached the age of 5, it is the employer's obligation to ensure that you take these days as leave no later than the fifth year. Saved vacation days are primarily intended to be taken on leave. You have no right to demand that these saved days be converted into money. In the same way, the employer can not unilaterally decide to pay holiday pay to you instead of letting you take a holiday. If you and your employer agree that you should save these days for another year and instead take them as leave during year 6, then it is allowed. It is also possible for you to agree that the employer will give you holiday pay instead of leave, but in both cases, it presupposes that you agree. Otherwise, the holidays must be taken as leave within year 5. Holiday pay for saved holiday Previously, there was a special calculation basis for how to calculate holiday pay for saved holidays. It has been abolished and the holiday pay for saved holidays is calculated in the same way as regular holiday pay. This may mean that even if your saved vacation days are earned when you worked full time, they will be paid at a lower vacation pay if you work part-time when you take the days off. The opposite is also possible. Let the employer know your wishes in advance You need to tell your employer that you want to save your vacation and how many days you want to save. You do this appropriately in connection with your requesting the main holiday. However, you do not need to notify your employer until you have been notified of how many paid vacation days you are entitled to. When you want to take the saved holiday at a different time than during the main holiday, you must notify your employer at least 2 months in advance. If you have a collective agreement and more than 25 vacation days If you are covered by a collective agreement and have more than 25 vacation days, you and the employer can agree to save those days as well. According to the agreement, saved days must be taken out in the order in which they were saved. If days have been saved according to both law and agreement during one and the same year, the "team-saved" days must be taken out before the "contract-saved" ones. Example If, for example, you have 28 vacation days, you can, in addition to the "team-saved" five days, agree to "contract-save" another three days. You then also need to agree on which holiday year the "contract-saved" holiday days are to be taken and when they are to be located.

You usually do not earn vacation when you are absent from work. In some cases, absence is still based on vacation pay, and they are entitled to vacation pay. Reasons for absence that are grounds for vacation pay To get paid vacation (salary during the vacation), you must first have earned it. If you are absent from work, you can, in some cases, despite the absence, still, be able to include that time as a basis for receiving vacation pay. Examples are if you are ill or on parental leave for a limited period of time. In this table, there are different reasons for vacation pay-based absence from work during the earning year. (The earning year counts in most cases from April 1 to March 31 of the following year but can also be from January unti December. Cause of absence The extent of vacation pay-based absence 1. Illness 180 days per earning year. The right ceases after an uninterrupted absence for an entire earning year. 2. Occupational injury The entire earning period without limitation. The right ceases after uninterrupted absence for an entire earning year. 3. Parental leave in connection with the birth or adoption of a child For each parent for 120 days or for a single parent for 180 days per child. - Leave with pregnancy benefit 50 days (60th to 11th day before expected birth). - Care of children in case of illness or infection in the child, in case of illness or infection in the child's regular guardian, and when visiting the community's preventive child health care For each parent for 120 days, or for single parent for 180 days, per year of service for care of children under 12 years (16 years if the child has, for example, a disability). In the case of the guardian's illness, however, a maximum of 60 days. - Temporary parental leave in connection with the birth of a child 10 days per child. 4. Leave in case of risk of transmission of infection 180 days per earning year. 5. Leave for reimbursable sign language training and leave for trade union and related training 180 days per earning year. 6. Leave due to basic education or refresher education according to the law on total military service Maximum 60 days per earning year. 7. Leave for basic Swedish language instruction for immigrants (sfi) To the extent required by the education. The guideline value in the ordinance on sfi is 525 hours. 8. Leave for care of close relatives 45 days per earning year. How vacation pay-based absence is calculated The different types of vacation pay-based absence apply independently of each other. This means that several different types of absences can occur during the same earning year. The vacation pay-based time then becomes the sum of the periods. The periods of vacation pay-based absence are counted calendar-wise, which means that all calendar days from the first to the last day of an absence period will be counted.

The employee may cancel the holiday in the event of illness. The primary purpose of the holiday is to have a more extended period of continuous leave, relax from work and devote themselves to other things. If the employee becomes ill, they can not spend the holiday as planned. Therefore, they have the right to cancel the vacation and use the days at a later time according to the Holiday Act. The same applies if the children become ill during the holiday. Then it is possible to exchange vacation days for temporary parental leave. The employer must be notified as soon as the employee wishes to stop using their vacation days