Statutory and legislative payroll changes in Sweden, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
State tax threshold 643,000 kr; prisbasbelopp 59,200 kr
Effective 1 Jan 2026
For 2026 the skiktgräns - the taxable income above which the 20% state income tax applies - is 643,000 kr. The brytpunkt is 660,400 kr, or 760,500 kr for those aged 66 and over. The prisbasbelopp is 59,200 kr.
For the employer
- Confirm payroll software has loaded Skatteverket's 2026 skattetabeller before the first January pay run.
- No separate action for the skiktgräns increase itself - withholding tables already reflect it.
For the employee
- An employee aged 66+ has a higher brytpunkt (760,500 kr vs 660,400 kr).
In practice: Taxable income of 650,000 kr: 20% state tax on the 7,000 kr above 643,000 kr = 1,400 kr.
Source: Skatteverket - Belopp och procent inkomstÃ¥r 2026 · Last verified 1 October 2026
Standard rate holds at 31.42%, with new relief for young and older workers
Effective through 2026
The standard arbetsgivaravgift stays at 31.42% for employees born 1959 or later. From 1 April 2026 to 30 September 2027, a temporary reduced rate of 20.81% applies to employees born 2003–2007, on pay up to 25,000 kr a month. Separately, from 1 January 2026, employers pay only the 10.21% old-age pension contribution - not the full rate - on pay to employees born 1938–1958.
For the employer
- Flag employees born 2003–2007 in payroll so the reduced 20.81% rate applies correctly on their first 25,000 kr of monthly pay from April 2026.
- Apply the 10.21% pension-only rate to employees born 1938–1958.
For the employee
- Arbetsgivaravgift is paid entirely by the employer and does not appear on a payslip or reduce net pay - though the youth relief is designed to make employers more willing to hire younger staff.
In practice: On a 22-year-old employee (born 2004) earning 24,000 kr a month from April 2026, the employer pays 24,000 × 20.81% ≈ 4,994 kr in arbetsgivaravgift instead of the standard 24,000 × 31.42% ≈ 7,541 kr - a saving of roughly 2,547 kr a month on that one employee.
Source: Skatteverket - Arbetsgivaravgifter · Last verified 1 October 2026
Sick pay and parental pay ceiling rises to 592,000 kr
Effective 1 Jan 2026
The maximum SGI - the income base for sjukpenning (sickness benefit) and föräldrapenning (parental benefit) - is 10 times the prisbasbelopp. With the prisbasbelopp at 59,200 kr in 2026, the maximum SGI is 592,000 kr a year.
For the employer
- Update any internal top-up scheme that references the SGI ceiling.
For the employee
- Sickness and parental benefits are calculated on income capped at 592,000 kr for 2026.
Source: Försäkringskassan - Aktuella belopp · Last verified 1 October 2026
Växa-stöd becomes a claim-back relief
Effective 1 Jan 2026
From 1 January 2026 the växa-stöd employer-contribution relief for a business's first hires changes from a reduced rate at source to a reimbursement model: employers pay the full arbetsgivaravgift and then request repayment retroactively from Skatteverket.
For the employer
- If claiming växa-stöd, pay the full arbetsgivaravgift and file a reimbursement request with Skatteverket.
For the employee
- No direct impact - this changes employer reporting mechanics, not payslip figures.
Source: Grant Thornton Sweden - Nya regler för arbetsgivare 2026 · Last verified 1 October 2026