Legislation - Bestallid06.se
New legislation for the EU/EEA citizens
New legislation regarding the termination of the 183-day rule in the case of work under the direction and control of the economic employer.
The economic employer concept was introduced in Swedish legislation on 1 January 2021 regarding income taxation for temporary work in Sweden. The legislation means that the 183-day rule ceases to apply to posted workers from foreign companies who have hired/lent labour to companies operating in Sweden.
The definition of hired/loaned labour is when the employee’s work is performed at the workplace under the direction of the client in Sweden with responsibility for the place where the work is performed and also makes work tools and materials available to the foreign company’s employees.
When the 183-day rule does not apply, the foreign company must pay income tax in Sweden for their employees, except if they only work a maximum of 15 days 3 times during a calendar year, ie. a. total of a maximum of 45 days during a calendar year.
For ID06 to be able to issue ID06 cards to the company’s employees, both foreign and Swedish companies, who are EU / EEA citizens for more than 25 days, the companies must apply for special income tax (for stays in Sweden less than 6 months), or preliminary A-tax (for stays in Sweden that exceed 6 months). This must be done at the Swedish Tax Agency via their digital registration function. When the application to the Swedish Tax Agency is ready, a receipt is displayed on the screen and the company must save and attach it with the A1 certificate when the company orders ID06 card orders to its employees. Below you will find the links to the application for both cases.
Links to the Swedish Tax Agency’s registration:
Application for special income tax for non-residents | Skatteverket
Notification of preliminary income tax | Skatteverket
Those who are registered with the Swedish Tax Agency and who can verify it with primarily the receipt they receive when they submit a report to the Swedish Tax Agency may then order ID06 cards for 3 months. It is only when you have then received a personal or coordination number that you can order an ID06 card with the same validity period as the A1 certificate is issued.
ID06 cards for third-country nationals will also soon be supplemented/changed with the same time intervals, as they are also to some extent covered by the rule change.
Request for an exemption for the projects for which the 183-day rule may apply
The foreign companies that work in Sweden with their management of employees in the workplace and responsibility for the place where the work is performed and make work tools and materials available to their employees can then request an exemption for ID06 cards issued with 183 days validity for their employees for a specific project. However, this presupposes that the foreign company does not have a permanent establishment in Sweden following the tax agreement between Sweden and each company’s home country.
The foreign company then needs to send in the construction contract/agreement that they have established with their customer in Sweden. It must be possible to verify in the contract document that the foreign company itself leads the employees at the workplace and is responsible for the place where the work is performed and also makes work tools and materials available to the employee.
The application for exemption must be sent with the attached construction contract/agreement to: bolagsgranskning@id06.se