Do you run a business with employees in northern Sweden? You may be entitled to a 10% reduction in employer contributions - up to SEK 7,100 per month. There's no separate application. You claim the relief directly in the employer's declaration.
What is regional relief on employer contributions?
The relief means you pay lower employer contributions for employees who work at a permanent establishment in a designated support region. It is administered by Skatteverket and is a state aid designed to strengthen employment in sparsely populated parts of Sweden.
Good to know: this relief is not the same as regional investment aid. That programme is administered by Tillväxtverket and covers machinery and buildings. Similar names, but separate programmes with entirely different rules.
Which regions are covered?
The relief applies to work carried out at a permanent establishment in these regions:
- Norrbotten
- Västerbotten
- Jämtland
- Västernorrland
- Parts of Gävleborg, Dalarna and Värmland
It's the location of the municipality that decides whether your establishment is included - not where you live. Skatteverket has a full list of the municipalities that qualify.
How large is the relief?
You reduce your employer contributions by 10% of the wage sum for the employees who work in the support region. The cap is SEK 7,100 per month and employer.
Example: if you have employees in Norrbotten with a combined wage sum of SEK 90,000 per month, you reduce the contributions by SEK 7,100 (the cap). That adds up to SEK 85,200 a year - without you applying for anything.
How to report it in the employer's declaration
You claim the relief in the regular employer's declaration - no extra form, no separate application.
Calculate the wage sum
Add up the gross wages for the employees whose work is carried out at the permanent establishment in the support region.
Calculate the deduction amount
Take 10% of the wage sum. The amount may be at most SEK 7,100 per month.
Fill in box 471
Enter the basis - the wage sum on which the relief is calculated - in box 471 of the employer's declaration.
Fill in box 476
Enter the deduction amount (10%, up to SEK 7,100) in box 476. It is subtracted from your total employer contributions.
Who can use the relief?
The relief applies to employers who have a permanent establishment in a support region, pay employer contributions in Sweden and have employees who carry out work at the permanent establishment.
Business form doesn't matter. Limited companies, trading partnerships and sole traders can all use the relief. Sector doesn't matter either.
Unsure whether your establishment falls within the support region, or whether you're filing correctly? Get in touch - the analysis is free and you pay nothing until the funds are approved.