From the January 2026 reporting period, employers using vaxa-stod (reduced employer contributions for the first two hires) must first report and pay the full 31.42% contribution, then apply to Skatteverket for reimbursement down to the 10.21% old-age pension rate. The reduction still applies to monthly salary up to SEK 35,000 (hires after April 30, 2024) for 24 consecutive months, but is no longer automatic. Claims must be filed no later than one year after the month applied for.
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Vaxa-stod now requires monthly retroactive claim from Jan 2026 reporting period
Why this matters for founders
Founders hiring their first or second employee must budget for the full employer contribution up front and set a recurring reminder to file the monthly vaxa-stod reimbursement in Skatteverket's digital form, or they lose thousands of kronor per employee.
Source: Skatteverket
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