From 1 April 2026 through 30 September 2027, Swedish employers pay a reduced payroll tax of 20.81% (vs the ordinary 31.42%) on wages up to SEK 25,000 per month for employees aged 19 to 23 (born 2003 to 2007). Skatteverket confirms the reduced rate covers the age pension contribution plus half of the other standard contributions; wage amounts above SEK 25,000 are charged the full rate.
Sweden cuts employer contributions for young hires to 20.81% for 2026 to 2027
A founder hiring a young employee at or below SEK 25,000/month saves roughly SEK 2,650 per person per month in payroll tax; time junior hires within the window and cap salaries at the ceiling to capture the full relief.
Source: Skatteverket
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