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Swedish payroll is built on real-time AGI declarations to Skatteverket and 31.42% arbetsgivaravgifter. Rippling submits AGI on each pay date and automates the full social contribution cycle for your Swedish AB.
Swedish payroll runs on two main systems: Skatteverket (Tax Agency) for income tax withholding and employer social contributions (arbetsgivaravgifter), and Försäkringskassan for sick pay and parental leave coordination. Since 2018, AGI (Arbetsgivardeklaration på individnivå) requires individual-level payroll data reported to Skatteverket on each pay date. The employer social contribution rate of 31.42% on all salary covers pension, health, parental insurance, labor market, work injury, and general payroll tax. Collective agreements set minimum wages and supplementary benefits including ITP pension for most professional employees.
Rippling's Swedish payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| Arbetsgivaravgifter | 31.42% | All-in rate: pension 10.21%, health 3.55%, parental 2.60%, labor market 2.64%, work injury 0.20%, survivor's pension 0.60%, general payroll tax 11.62%. Age reductions apply for employees 15–18 and 67+. |
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| Contribution | Rate | Notes |
|---|---|---|
| Income Tax (Kommunalskatt) | ~29–32% | Municipal tax. Varies by municipality. |
| State Tax (Statlig Skatt) | +20% | On income above SEK 598,500/year. |
| General Pension Contribution | 7% | Fully offset by tax reduction — zero net cost to employee. |
| Income Level | Effective Rate |
|---|---|
| Up to SEK 598,500/year | ~29–32% (municipal tax only) |
| Above SEK 598,500/year | ~49–52% (municipal + 20% state) |
Rippling withholds income tax based on Skatteverket's A-skattsedel rate per employee, accounting for municipality and personal deductions.
Final pay includes all accrued annual leave (semesterlön). Full salary continues during notice period. Rippling calculates accrued vacation pay and final settlement automatically on offboarding. Notice period pay must include fringe benefits at the same rate as during employment.
Statutory: Social insurance (arbetsgivaravgifter covers all), 25 days annual leave, sick pay from day 2.
Market standard: Friskvårdsbidrag (SEK 5,000/year tax-free wellness allowance), ITP pension, TGL group life insurance, TFA work injury, income insurance. Tech: flexible working, home office setup, training budget, equity.
AGI (Arbetsgivardeklaration på individnivå) is Sweden's real-time payroll declaration system requiring employers to report individual-level payroll data to Skatteverket on each pay date since 2018. Rippling submits AGI automatically on each pay run with no manual portal submission needed.
Sjuklön is the employer's obligation to pay 80% of salary for days 2–14 of sick leave. Day 1 is the karensdag (no pay). From day 15, Försäkringskassan pays sjukpenning. Rippling tracks sick leave entries and calculates sjuklön for days 2–14 automatically.
Arbetsgivaravgifter must be remitted to Skatteverket by the 12th of the following month (most employers) or the 26th (large employers). AGI is submitted on or after each pay date. There is no separate year-end payroll filing — AGI covers all reporting throughout the year.
Yes. Rippling's Swedish payroll module handles arbetsgivaravgifter, AGI individual-level declarations to Skatteverket, sjuklön tracking, municipality-based income tax withholding, and friskvårdsbidrag benefit management. thePeopleStack configures the full Swedish payroll setup.
