Employer of Record

Hire in Sweden with an Employer of Record

In Sweden, collective bargaining agreements — kollektivavtal — cover most of the workforce and often set pay, notice periods and leave terms beyond the statutory floor in the Employment Protection Act (LAS) and the Annual Leave Act. Share the role, the terms you are offering and your intended start date, and PIO confirms the available arrangement for that hire, then coordinates the contract, payroll and leave around it.

Illustration representing hiring an employee in Sweden through PIO's Employer of Record service

What to plan for

Practical points to line up before you hire in Sweden.

Worker classification & F-tax withholding

Skatteverket decides whether someone is an employee or a contractor by who directs the work and carries the economic risk — not by F-tax (F-skatt) status, which mainly assigns responsibility for withholding tax and social contributions. F-tax cannot alone decide employment status or turn an obvious employment relationship into a contractor one. An EOR hire is an employee, triggering registration and withholding on the agreed salary.

Source:Approval for F-tax

Contracts & probationary employment

Hiring in Sweden sits within the Employment Protection Act (Lagen om anställningsskydd, LAS) and related labour legislation, which sets out the recognized forms of employment, including probationary arrangements.

Source:Employment Protection Act (1982:80)

Paid annual leave & public holidays

Sweden's Annual Leave Act entitles most employees to 25 days of leave per leave year, though someone who starts after 31 August is usually entitled to only 5 days for that year. That entitlement isn't automatically 25 paid days from day one — payment depends on leave earned in the preceding qualifying year, the collective agreement, or leave the employer agrees to advance.

Source:Annual Leave Act (1977:480)

Notice periods & termination

Ending employment in Sweden follows the notice and documentation rules set out in the Employment Protection Act (LAS): statutory notice periods scale with length of service, and redundancy selection generally follows a seniority-based order — often summarised as 'last in, first out' — that a collective agreement can replace; before applying that order, the employer may also exempt up to 3 particularly important employees per selection group.

Source:Employment Protection Act (1982:80)

What PIO helps coordinate / What you provide

What PIO helps coordinate

Once your hire is confirmed, here's what we help you coordinate.

  • Confirming country availability and the arrangement for your hire
  • Coordinating the information and documents needed for onboarding
  • Confirming how contract, payroll and statutory responsibilities are handled in your arrangement
  • Explaining the process for changes, leave and offboarding

What you provide

You stay in control of the decisions that are yours to make.

  • The role, compensation and any company-specific policies
  • Final approval on the offer and any changes to it
  • A point of contact for escalations during employment

How it works

A straightforward path from sign-up to your employee's first day.

  1. Step 1

    Tell us about the hire

    Share the role, the work location and your target start date, and we'll confirm the available arrangement for that hire.

  2. Step 2

    We coordinate onboarding

    Once confirmed, we help coordinate the information, contract and payroll setup needed within your arrangement.

  3. Step 3

    Your employee starts

    You manage the day-to-day relationship; we help coordinate the recurring administration within your arrangement.

Frequently asked questions

Does F-tax (F-skatt) status decide whether a worker in Sweden is an employee or an independent contractor?

Not by itself. F-tax approval mainly determines who is responsible for withholding tax and paying social contributions — it does not alone decide someone's employment status, and it cannot turn what is obviously an employment relationship into a contractor one. Skatteverket and the courts look at the real substance of the relationship: who directs and controls the work, who carries the financial risk, and who supplies the tools and workplace. An EOR hire in Sweden remains an employment relationship regardless of any F-tax registration the worker may hold.

Source:Approval for F-tax

Can I use PIO to start an EOR hire in Sweden?

Yes — share the role, the terms you are offering and your intended start date, and PIO confirms the available arrangement for that specific hire, including how the local contract, payroll and statutory responsibilities are split, before onboarding begins.

Does a collective bargaining agreement (kollektivavtal) affect an EOR hire in Sweden?

It can. Kollektivavtal negotiated between employers and trade unions are common across the Swedish labour market and frequently set pay scales, notice periods, pensions or extra leave beyond the floor set by the Employment Protection Act. Whether one applies to a given hire generally depends on the employer's sector and any union agreement it holds.

Source:Employment Protection Act (1982:80)

How many annual leave days does Swedish law guarantee, and are they all paid from day one?

Sweden's Annual Leave Act entitles most employees to 25 days of leave per leave year, separate from public holidays, though someone who starts work after 31 August in a leave year is usually only entitled to 5 days for that year. That figure isn't automatically 25 paid days from the first day — it depends on leave earned in the preceding qualifying year, any collective agreement, or leave the employer agrees to advance.

Source:Annual Leave Act (1977:480)

What happens to notice periods if a Sweden-based role is made redundant?

The Employment Protection Act (LAS) sets minimum notice periods that scale with length of service, and it also sets a default seniority order for redundancies — often summarised as 'last in, first out' — grouped by workplace and category of work. Before applying that order, the employer may exempt up to 3 employees per selection group who are of particular importance to continuing the business, and a collective agreement can set its own selection rules in place of the statutory order.

Source:Employment Protection Act (1982:80)

What do we provide, and what does PIO help coordinate, for a Sweden hire?

You provide the role, compensation, any applicable collective agreement details you're aware of, and give final approval on the offer. We help coordinate the local contract, onboarding documents and how payroll and statutory responsibilities are handled within your arrangement.

3 official sources

Practical guidance is grounded in these official references, but local law and public requirements can change and should be reconfirmed. Your PIO contract and quote govern only PIO's service scope, terms and fees.

Ready to hire in Sweden?

Sign up to start an EOR hire in Sweden. Share the role, the work location and your target start date, and we'll confirm the available arrangement — or book a demo first to talk it through with our team.