Registering Posted Employees

By Swedish law, a posted employee is to be registered if their assignment is to last for more than 5 days. Normally such a registration must be made no later than on the first day of the posted employee assignment in Sweden. However, if an assignment of less than 5 days is extended, a registration can be made on the assignment’s 6th day. The standard fine for not registering a posting is SEK 20,000.

For an assignment to be regarded as a posting by the Swedish authorities all of the following criteria must be fulfilled:

• The employer is established in a country other than Sweden and is providing services across the Swedish border.
• The employee’s normal work place is located in a country other than Sweden.
• The employee has been sent to Sweden on a temporary assignment.
• While in Sweden the employee is working on behalf of a third party.

KagNag can help you register your posted employees, and through our payroll services, we can help you to ensure full tax compliance for the duration of their assignment in Sweden.