Sweden Employer Cost Calculator (Arbetsgivaravgifter)
What a salary costs the employer: contributions by age, holiday pay and pension.
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- Free preview: the employer’s cost a month in full, with the rate that applies and the first rows of each table (up to 3); every other figure is hidden.
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Sweden · income year 2026 Employer contributions 31,42 % in full · Sources
The cost, line by line
| Item | A month | A year |
|---|
The parts of the 31,42 %
| Contribution | Rate | An ordinary month |
|---|
Rules used and official sources
- Skatteverket: employer contributions (Arbetsgivaravgifter)
- Skatteverket: amounts and percentages (Belopp och procent)
- Annual Leave Act (Semesterlag 1977:480), Sveriges riksdag
An estimate from Skatteverket’s rates and the Annual Leave Act. The employer reports pay and contributions each month in its employer declaration.
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Sweden.
- Sources
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This guide cites 3 sources:
- Tests
- 10 automated tests check its results.
- Found an error?
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About the Sweden Employer Cost Calculator (Arbetsgivaravgifter)
Work out what a salary costs an employer in Sweden. On top of the gross pay the employer pays employer contributions (arbetsgivaravgifter) at a rate set by the employee’s year of birth: 31,42 % in full, 10,21 % for people born 1938–1958, none for people born 1937 or earlier, and — on pay from April 2026 — 20,81 % on up to 25 000 kr a month for employees born 2003–2007.
The calculator adds holiday pay by the Annual Leave Act (the holiday supplement for monthly pay, or 12 %), an occupational pension with the special payroll tax of 24,26 % on it, and works the contributions out month by month, because the youth ceiling applies to each calendar month’s pay. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the cost a month and the rate that applies, with the first rows of each table, while every other figure stays hidden until you unlock it with a Premium pass.
How to use it
- Enter the gross pay a month (or a year) and the employee’s year of birth; for someone born 2003–2007, say whether the pay is from April 2026.
- Choose the holiday pay: the holiday supplement for monthly pay, the 12 % rule, your own percentage or none.
- Add an occupational pension as a percentage of the pay, if there is one.
- Read the cost a month and a year, line by line, and the parts of the employer contributions.
- With a Premium pass, or after unlocking this result, copy the summary or download it as a CSV file; without one the page shows a free preview.
Examples
Contributions 10 997 kr a month; with the holiday supplement the employer pays about 46 409 kr a month, 556 909 kr a year.
20,81 % on 25 000 kr and 31,42 % on the rest: 6 145 kr a month instead of 8 798 kr.
Only the old-age pension contribution of 10,21 %: 4 084 kr a month.
Pension 2 250 kr and special payroll tax 546 kr a month; about 69 095 kr a month in all.
Employer contributions by year of birth
- Born 1959 or later: 31,42 % — sickness insurance 3,55 %, parental insurance 2,00 %, old-age pension 10,21 %, survivor’s pension 0,30 %, labour market 2,64 %, work injury 0,10 % and the general payroll fee 12,62 % (Skatteverket).
- Born 2003–2007 (aged 19 to 23 in 2026): 20,81 % on pay up to 25 000 kr a calendar month and 31,42 % on pay above it, for pay from April 2026. The reduction is temporary, for employees aged 19 to 23, and runs to September 2027.
- Born 1938–1958: only the old-age pension contribution, 10,21 %.
- Born 1937 or earlier: no employer contributions.
No contributions are due when the pay to one person is below 1 000 kr a year.
Holiday pay
Employees get 25 days of paid holiday a year. For monthly pay the salary continues through the holiday, with a holiday supplement of 0,43 % of the monthly pay for each paid holiday day; under the percentage rule the holiday pay is 12 % of the pay of the earning year (Annual Leave Act). For the percentage rule the calculator adds the 12 % on top of twelve months of pay, as for pay that stops during the holiday (hourly pay, for example). Holiday pay is pay, so employer contributions are due on it too.
Pension and the special payroll tax
An employer that pays premiums for an occupational pension also pays the special payroll tax (särskild löneskatt) of 24,26 % on them (Belopp och procent). Enter the pension as a share of the pay; plans that pay a higher share above a limit can be entered as the blended percentage.
Limitations
- Benefits (förmåner), expense allowances, overtime, sick pay and bonuses are not included; add them to the pay where contributions are due on them.
- Support for a first employee (växa-stöd), regional support and the research deduction are not included.
- Uses the rates of income year 2026; the youth rate applies to pay from April 2026.
- An estimate from Skatteverket’s rates and the Annual Leave Act, not payroll advice.
Privacy
On this device: nothing is sent
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, Sweden Employer Cost Calculator (Arbetsgivaravgifter) shows the employer’s cost a month in full, with the rate that applies and the first rows of each table (up to 3); every other figure is hidden. Until you unlock it, the result can’t be downloaded or copied. A Premium or Ultimate pass, a one-time payment unless you choose automatic renewal, unlocks the full result. The pricing page lists the passes and their prices.
How much are employer contributions in Sweden?
31,42 % of the gross pay for employees born 1959 or later: 10 997 kr a month on 35 000 kr. Older and younger employees can have lower rates.
Is there a lower rate for young employees?
Yes, for a time: employees aged 19 to 23 — born 2003–2007 for pay in 2026 — carry 20,81 % on pay up to 25 000 kr a calendar month and the full rate above it, on pay from April 2026 to September 2027.
What does an employee cost in total?
The gross pay, the employer contributions, holiday pay and any pension with its special payroll tax. A salary of 35 000 kr a month comes to about 46 409 kr a month with the holiday supplement and no pension.
Do I pay employer contributions on holiday pay?
Yes. Holiday pay is pay, so the same rate applies; the calculator adds it in the month it is paid.
Is what I enter sent anywhere?
No. Everything is worked out in your browser; nothing you enter is uploaded or stored on a server.
Cite this page
APA 7
MySmartCoPilot. (n.d.). Sweden Employer Cost Calculator (Arbetsgivaravgifter). https://mysmartcopilot.com/tools/sweden-employer-cost-calculator/
MLA 9
“Sweden Employer Cost Calculator (Arbetsgivaravgifter).” MySmartCoPilot, mysmartcopilot.com/tools/sweden-employer-cost-calculator/.