Before the end of the holiday year in Sweden

Payroll and HR | 26.11.2021

by Erik Bekkåsen

The most common holiday years in Sweden are:

  • April Current year - March next year
  • January Current year - December Current year


Have all employees taken their 20 vacation days during this vacation year? 

Now that the holiday year is over, we can look ahead to the new one. It’s up to you as an employer to ensure that all your employees make full use of their 20 vacation days before March 2022. This month, it might be a good idea to review your vacation list, and plan out the remaining vacation days with your employees. This is a topic that usually becomes a bit stressful if done last minute, so it’s never too early.

Please note if you have employees who have been on long-term absence and have not earned all of their vacation days, but have spent them, may be liable for those days they have spent but not earned.


Proposals for legislative changes in 2022

Here are some of the proposals for 2022 that might be of some importance to you as an employer, and good to note as an employee.


Tax relief for bicycle benefit (1 January 2022)

The meaning of the proposal is that such a bicycle benefit should be taken up for taxation only to the extent that the value of the benefit exceeds SEK 3,000 per tax year. The tax relief is proposed to apply to ordinary pedal bicycles and electric bicycles that employers provide to their employees, provided that the benefit offer is aimed at all employees in the workplace.


Health insurance (1 January 2022)

The changes concerning health insurance include an increased income ceiling in health insurance, from 8 to 10 price base amounts, and the right to retain sickness benefits even after day 365 in the rehabilitation chain. Related party allowance, carrier allowance, and compensation from the Swedish Social Insurance Agency in the event of a dispute over sick pay.

Intensified reduction in employer contributions for young people (1 June - 31 August 2022)

Many of the industries where young people work have been hit particularly hard during the crisis. To support the recovery and support companies with many young employees, the government proposes a strengthening of the temporary reduction in employer contributions for 19–23-year-olds next summer as well. 

The reinforcement applies during June-August 2022. According to the proposal, the fees for these young people will amount to 10.21% also during June – August 2022. This benefits up to SEK 25,000 per month.

post author

About Erik Bekkåsen

With more than 30 years’ experience from payroll and HR, Erik has led large departments in big international groups. During 16 years at Azets, he has worked to provide the best service and support for customer groups regarding payroll’s local laws and regulations. Since 2019, he has built a Business Area for payroll and HR services at Azets, directed at Nordic and global clients.