# Hiring in Sweden

Review edition — pending Theo Smith approval.

## Who has the right to work?

EU nationals generally do not need a work permit to work in another EU country. Residence registration and recognition of regulated professional qualifications are separate checks.

Applies to: EU citizens exercising intra-EU free movement; not a non-EU sponsorship rule

Still to establish: Nationality, residence registration, regulated profession and any non-EU permit route

- Nationality, residence registration, regulated profession and any non-EU permit route

Next step: Confirm Nationality, residence registration, regulated profession and any non-EU permit route.

- [European Union Your Europe](https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/indexamp_en.htm)

Checked 2026-09-28. Research status: partial.

## What does employment cost above salary?

The standard 2026 employer social contribution rate is 31.42% of the contribution base. Age-based rates and statutory reductions must be checked separately.

Applies to: Swedish standard-rate employee; not an all-in employment cost

Still to establish: Employee age, reductions, taxable benefits, occupational pension, insurance and collective agreement

- Employee age, reductions, taxable benefits, occupational pension, insurance and collective agreement

Next step: Confirm Employee age, reductions, taxable benefits, occupational pension, insurance and collective agreement.

- [Swedish Tax Agency](https://www4.skatteverket.se/rattsligvagledning/edition/2026.13/1333.html)

Checked 2026-09-28. Research status: partial.

## How do we switch EORs or move to our own entity?

Directive 2001/23 protects employment rights on qualifying transfers of economic entities retaining their identity. Existing employment rights and obligations pass to the transferee under the directive’s framework.

Applies to: EU framework only; national implementation and transaction classification have not been determined. A supplier switch alone does not establish a qualifying transfer.

Still to establish: National implementing law, economic-entity test, affected staff, consultation, pension exceptions and insolvency provisions

- Classify the transaction under current local transfer/succession law.
- Determine consent, consultation, service, leave and historic-liability treatment.
- Confirm permits, payroll handover, provider termination and deposit recovery from actual documents.
- National implementing law, economic-entity test, affected staff, consultation, pension exceptions and insolvency provisions



- [eur-lex.europa.eu](https://eur-lex.europa.eu/eli/dir/2001/23/2015-10-09/eng/pdf)

Checked 2026-09-28. Research status: partial.