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Compensation for sick pay costs

All employers in Sweden are protected against high sick pay costs. This protection means that employers can receive compensation for sick pay costs.

The Swedish parliament and government have introduced temporary rules because of the coronavirus. This means that all employers receive compensation for the full cost of sick pay that they have reported in their employer’s declaration for the period April-July 2020. A different calculation applies for sick pay costs reported in the period from August to December 2020. The cost of sick pay is reimbursed at different percentage rates, depending on the scale of costs incurred by the employer.

Find out more about compensation for sick pay costs and percentage rates on the Swedish parliament’s website:

Förordning (2020:195) om vissa sjukpenningförmåner med anledning av sjukdomen covid-19 (riksdagen.se) External link, opens in new window.

Do I need to apply for the compensation?

No, no application is required. As employer, you must pay out sick pay to your employees just as usual. As employer, you submit an employer’s declaration every month to the Swedish Tax Agency, where you indicate your sick pay cost.

The Swedish Tax Agency then notifies Försäkringskassan of your sick pay costs and payroll costs. Based on this information, Försäkringskassan decides on your compensation. Försäkringskassan pays the amount of compensation into your tax account with the Swedish Tax Agency. You can request payment of the money yourself or leave it in place to cover taxes and fees to be paid. You can find more information about how to request a payment from the tax account on the Swedish Tax Agency’s website.

Payment from the tax account – for business operators (skatteverket.se) External link, opens in new window.

When will the money be paid?

Försäkringskassan decides on the compensation on a monthly basis after the deadline by which the employer must have submitted the employer’s declaration to the Swedish Tax Agency. You can find out by when you must submit your employer’s declaration on the Swedish Tax Agency’s website.

When must I submit an employer’s declaration? (skatteverket.se) External link, opens in new window.

You will receive compensation a few days after Försäkringskassan has made its decision. If you submit your employer’s declaration later in the month, you will receive compensation at the end of the month.

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