Sickness benefit and pension for the self-employed in Sweden
Both sickness benefit and state pension are calculated on the surplus of the business, not on turnover. A low reported surplus therefore gives low qualifying income and low pension rights, even where the business turns over a great deal.
What the rules say
- The Social Insurance Code: qualifying income for a self-employed person is based on income from other gainful employment.
- The Social Insurance Code: during the start-up period the income may instead be compared with an employee's salary for the same work.
- The Social Insurance Agency: the waiting period is seven days as a rule and can be changed.
The requirements line by line
| Question | Requirement | Source |
|---|---|---|
| Social insurance | The sickness benefit qualifying income of a self-employed person is based on the income the business can be expected to give, that is the net income after deductions. | SFS 2010:110, socialförsäkringsbalken |
| Start-up period | During the start-up period the qualifying income may instead be set at what an employee doing the same work would have earned. | SFS 2010:110, socialförsäkringsbalken |
| Waiting period | A self-employed person has a standard waiting period of seven days and may choose a longer or shorter one, which changes the contributions. | Försäkringskassan, för dig som är företagare |
| State pension | Pension rights build on pensionable income, which for a self-employed person is the surplus of the business after contributions. | SFS 2010:110, socialförsäkringsbalken |
| Tax | Self-employed contributions are paid on the business surplus and fund sickness insurance, parental insurance and old-age pension. | SFS 2000:980, socialavgiftslagen |
Thresholds and limits
| Limit | What it triggers | Source |
|---|---|---|
| Seven days as the standard waiting period | Can be changed, which alters the contribution | Försäkringskassan, för dig som är företagare |
What it means for the company
Withdrawals govern the cover. A company paying a low salary builds as little pension and sickness benefit as a sole trader with a low surplus.
What it means for the individual
Check your registered qualifying income before you need it; it is derived from the results reported in recent years.
Source lines
- Svensk författningssamling, RiksdagenSFS 2010:110, socialförsäkringsbalken · read 2026-08-25 · proof 81850baafe463ba0
- FörsäkringskassanFörsäkringskassan, för dig som är företagare · read 2026-08-25 · proof 81850baafe463ba0
- Svensk författningssamling, RiksdagenSFS 2000:980, socialavgiftslagen · read 2026-08-25 · proof 81850baafe463ba0
Next step
Compare surplus, salary taken and the chosen waiting period against the cover you actually want for sickness and parental leave.
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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