Temporarily reduced employers’ contributions for young people

Published:

The Riksdag voted in favour of the Government’s proposal for a temporary reduction of employers’ contributions for people who, at the start of the year have turned 18 but not 23 years of age.

According to the Government’s proposal, just the old-age pension contribution and half of the other contributions, as well as general payroll tax will be paid on remuneration up to SEK 25,000 per calendar month.

The purpose of the proposal is to make it easier for young people to enter the labour market while creating better conditions for companies to retain and employ young people. 

The new law will come into force on 1 April 2026 and will apply to remuneration paid between 1 April 2026 and 30 September 2027.

Committee report (In Swedish): Tillfälligt nedsatta arbetsgivaravgifter för 19–23-åringar (SfU11)