What applies from the first employee in Sweden?
From the first employee: contributions of 31.42 per cent, a monthly PAYE return, fourteen days of sick pay and systematic work environment management. At five employees a safety representative is appointed, at ten the work environment work must be documented in writing, and at fifty a safety committee is required.
What the rules say
- The Social Security Contributions Act: employer contributions are levied at 31.42 per cent of the contribution base, with special rules for certain age groups.
- The Sick Pay Act: the employer pays sick pay for the first fourteen days, with a qualifying deduction of 20 per cent of an average week's sick pay.
- The Work Environment Act: a safety representative is appointed at a workplace with at least five employees, and a safety committee at fifty.
The requirements line by line
| Question | Requirement | Source |
|---|---|---|
| Employer duty | Employer contributions are paid on remuneration. The full rate is 31.42 per cent, reduced for certain age groups. | SFS 2000:980, socialavgiftslagen |
| Deadline | A monthly PAYE return per employee is filed, and withheld tax and contributions are paid the same month. | SFS 2011:1244, skatteförfarandelagen |
| Sick pay | The employer pays sick pay for the first fourteen days of a sickness period, with a qualifying deduction of 20 per cent of an average week's sick pay. | SFS 1991:1047, lagen om sjuklön |
| Work environment | The employer must systematically survey, assess, remedy and follow up the work environment. The duty applies from the first employee, whatever the size of the company. | Arbetsmiljöverket, systematiskt arbetsmiljöarbete |
| Safety representative | A safety representative is appointed at a workplace with at least five employees. With at least fifty employees a safety committee is required. | SFS 1977:1160, arbetsmiljölagen |
Thresholds and limits
| Limit | What it triggers | Source |
|---|---|---|
| 1 employee | Employer registration, contributions, sick pay duty and systematic work environment management | SFS 1977:1160, arbetsmiljölagen |
| 5 employees | A safety representative must be appointed | Arbetsmiljöverket, skyddsombud och arbetsmiljöombud |
| 10 employees | Work environment policy, procedures, allocation of tasks and follow-up must be documented in writing | Arbetsmiljöverket, systematiskt arbetsmiljöarbete |
| 50 employees | A safety committee is required | SFS 1977:1160, arbetsmiljölagen |
| 14 days | The employer's sick pay period | SFS 1991:1047, lagen om sjuklön |
What it means for the company
The thresholds arrive quickly in a growing company. Put the routines in place at the first hire, and five and ten become a documentation task rather than a new way of working.
What it means for the individual
As an employee you are entitled to sick pay from the employer for the first fourteen days; after that the Social Insurance Agency decides on sickness benefit.
Source lines
- Svensk författningssamling, RiksdagenSFS 2000:980, socialavgiftslagen · read 2026-08-25 · proof 13bc8e1ab9611ca5
- Svensk författningssamling, RiksdagenSFS 2011:1244, skatteförfarandelagen · read 2026-08-25 · proof 13bc8e1ab9611ca5
- Svensk författningssamling, RiksdagenSFS 1991:1047, lagen om sjuklön · read 2026-08-25 · proof 13bc8e1ab9611ca5
- ArbetsmiljöverketArbetsmiljöverket, systematiskt arbetsmiljöarbete · read 2026-08-25 · proof 13bc8e1ab9611ca5
- Svensk författningssamling, RiksdagenSFS 1977:1160, arbetsmiljölagen · read 2026-08-25 · proof 13bc8e1ab9611ca5
- ArbetsmiljöverketArbetsmiljöverket, skyddsombud och arbetsmiljöombud · read 2026-08-25 · proof 13bc8e1ab9611ca5
Next step
Count the employees at the workplace and tick off which thresholds have already been passed.
This page reports what the sources say, with the identifier and address of the publisher. It is not legal advice and does not decide an individual matter.
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