This is a preview. Log in to read the full article. Don't have a log-in?

Learn more Request a demo

Sweden: Pay and benefits

Original and updating author: Laura Carlson

See the legal services provided by the author of XpertHR International > Sweden, including any discounts/offers for subscribers.


  • Legislation plays little part in pay determination, and pay rates are principally set by collective agreements, which cover a high proportion of the workforce. (See Pay - general)
  • There are no statutory provisions governing matters such as the method or frequency of payment of wages, or the provision by employers of itemized payslips. (See Payment of wages)
  • Employers must deduct income tax from employees' pay and pass this on to the tax authorities. (See Deductions)
  • Employers must make no distinction, either directly or indirectly, in the area of remuneration between men and women who perform equal work or work of equal value. (See Equal pay)
  • There is no statutory national minimum wage, and minimum wages are determined at sector level by collective agreements. (See National minimum wage)
  • The pensions system consists of the basic old-age pension; occupational pension schemes; and personal pensions. (See Pensions)
  • Employers must deduct income tax from employees' pay, and pay statutory social security contributions, calculated as a percentage of their total gross paybill. (See Income tax and social security)
  • There are various rules regarding pay for employees absent from work due to sickness. (See Sick pay)