Sweden

TCP does not recommend that contractors in Sweden are employed by either their own PSC or are registered as self-employed. The Swedish authorities would consider both as having created a permanent establishment by having moved their centre of economic interest and as such be liable not only for Swedish corporate tax but also Swedish personal tax and Swedish N.I.

TCP is able to employ and payroll contractors of any nationality in Sweden. Payroll solutions for contractors will be looked at on an individual basis after ascertaining and taking into consideration factors such as nationality, duration of contract and personal circumstances.

Allowances can be given for double housing and travel where applicable. These have to be fully substantiated by invoices, receipts etc.

Swedish tax rates: are a combination of State tax (up to 25%) and Municipal tax: (27% to 36% depending on municipality)

Social Security rates Employers
32.7% Employers/
7% (capped) Employees