Deferment /further delaying with taxes and fees:
Companies whose suffering is caused by coronavirus will get chance to apply for a certain support from the Tax Agency, state and Social Insurance Office.
There are two types of deferral:
Defer of the employer fees (social taxes), VAT and deductible taxes.
Defer of paying other type of taxes.
For the first, payment can be furthered up to 1 year from the Tax Agency decision date. Payment deferrals are for max three accounting periods between January and September 2020. The quickest way to get the decision for your company is to wait until 30th of March and use the digital service on Tax Agency’s site.
Secondary, preliminary tax payments can be changed as well.
Tax Agency will not accuse nor blame the company board members for the lack of responsibility in these times. Exceptions are companies who have record of late payments or who are obviously misusing the current situation.
Many employers can have difficulties to submit declarations on time, please note that the Tax Agency is considering that.
The following is the support and help companies/employers get:
First sick-day (karensdag): taken away/no longer in relevant. Meaning that the employees get paid from day 1 they are sick. This will be effective from 11TH of March till 31st of May 2020. All the social-insured here can request compensation back in time (retroactively) from the Försäkringskassan (Social Insurance Office).
No need for doctors-note for the first 2 weeks of illness. This is for all type of sickness, not only covid-19. Effective from 13th of March. (end date not decided).
Sick-pay for the first 2 weeks is paid by the state, instead of the employer. In effect from 1st of April.
Short-Time Work Allowance (Korttidspermittering):
This is for employers who are juridical persons or sole traders and have active business.
“Short-Time Work Allowance” means that if the business is suffering from the current virus-situation, employees can work shortened hours with still receiving more than 90% of their salary. The state will step with help to achieve this.
Employees can go down with their working hours to 80%, 60% or 40%. (nothing else, in order this help from the state to be effective).
If employee is working only 80% of their usual time, they’ll get 96% of their usual salary.
Employer pays 81% of the salary, state helps with 15% and the employee loses 4% of the salary.
If employee is working only 60% of their usual time, they’ll get 94% of their usual salary.
Employer pays 64% of the salary, state helps with 30% and the employee loses 6% of the salary.
If employee is working only 40% of their usual time, they’ll get 92% of their usual salary.
Employer pays 47% of the salary, state helps with 45% and the employee loses 7,5% of the salary.
Apply for this support from the state starting 2020-04-07, can also be applied back in dates starting 2020-03-16.
Beyond this support, the government has suggested some other things, which still are not confirmed. One of the suggestions is to temporarily lower the employer fees/social fees.
As soon as any clarification comes regarding yet unconfirmed support from the Swedish government, we’ll update you.