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Hired staff must pay tax in Sweden (SkU5)

People who temporarily work as hired staff in Sweden must pay tax here. The Parliament said yes to the government's proposal.

According to the Government's proposal, the so-called 183-day rule should not apply to rental situations. The rule means that people who temporarily work in Sweden on behalf of a foreign employer do not have to pay tax here if the stay in Sweden is less than 183 days per year.

According to the proposal, the 183-day rule shall not apply to hired labor. This means that an employee who works temporarily in a Swedish company in Sweden must pay tax here if the employment takes place via hiring from a foreign company. The business can be a company that conducts business in Sweden or the Swedish state, a municipality or a region. The requirement to pay tax shall not apply to hired staff who perform the work for a maximum of 15 consecutive days and if the working days in Sweden in total are not more than 45 days in a calendar year.

The amendments to the law will take effect on 1 January 2021.