Dec 23, 2025 1 min read

Sweden: Employer Social Contribution Rules Updated For 2026 (Age-Based Rate Change For 67+)

Skatteverket guidance states full employer contributions remain 31.42%, and from 1 January 2026 employers should pay only the old-age pension contribution (10.21%) on compensation to workers who are 67+ at the start of the year. The 2026 breakdown of sub-rates is also shown.

Effective Date

Published

Impact

  • Employer contribution calculation changes for employees aged 67+ (and zero employer contributions for those born 1937 or earlier, per the same guidance).

Payroll action

skatteverket.se

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