From the January 2026 reporting period, Sweden's vaxa-stod employer-contribution relief for small firms now covers up to two employees instead of one, and the qualifying monthly salary ceiling rises to SEK 35,000 (for staff hired after 30 April 2024). The relief is now claimed via an application for repayment of employer contributions rather than an automatic deduction.
Sweden expands vaxa-stod hiring relief to two employees, SEK 35,000/mo ceiling
A small Swedish limited company can now cut employer contributions on its first two hires on salaries up to SEK 35,000/month, so budget the second early-stage hire around this ceiling and file the repayment claim.
Source: LedgerLoop
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