Sweden Gazettes Law Temporarily Reducing Employer Contributions, Payroll Tax for Young Employees

March 6, 2026, 5:00 AM UTC

The Swedish Official Gazette March 3 published Law No. SFS 2026:100, temporarily reducing employer contributions and general payroll tax for young employees. The law includes measures requiring payment of only the full old-age pension contribution and half the other employer contributions and general payroll contribution for compensation paid to individuals who have reached the age of 18, but not 23, at the start of the year, to the extent of taxable compensation up to 25,000 Swedish kronor (US$2,728) per calendar month. The law enters into force April 1, 2026, and applies to compensation paid from that date until Sept. 30, ...

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