Egenavgifter

Egenavgifter are social security contributions paid by individuals who conduct business as self-employed in Sweden. They fund parts of the national social insurance system, including old‑age pension, sickness benefits, and other social security protections. The concept is tied to income from näringsverksamhet, meaning self‑employed activity, and is not paid by employees through their employer or by shareholders of a corporation.

Who pays and when

Egenavgifter apply to persons with income from self‑employment (enskild firma and certain partnerships) that is reported as näringsverksamhet. They are not charged to companies such as aktiebolag in the same way; employees’ social security is handled via payroll taxes. If a self‑employed person has no positive net income from their business, no egenavgifter are due. The exact applicability and thresholds are defined by Swedish tax and social security regulations and can vary by year.

Calculation and base

The base for egenavgifter is the net income from the self‑employment activity after allowable deductions. Egenavgifterna are calculated as a percentage of this net income, with the rate and any specific reductions determined by current law. The purpose of the calculation is to secure long‑term social insurance coverage for self‑employed individuals. Changes in the rate or rules can occur, so the exact amount depends on the applicable tax year and individual circumstances.

Payment and reporting

Egenavgifter are reflected in the annual income declaration and are collected through the Swedish tax system. Self‑employed taxpayers may receive provisional estimates during the year, which are adjusted in the final tax calculation. The system links these contributions to the overall tax account administered by Skatteverket and, in some cases, to Försäkringskassan’s social insurance framework.

Notes

Egenavgifter do not apply to corporate structures where social security is handled via payroll taxes for employees. For detailed guidance and current rates, individuals should consult Skatteverket and Försäkringskassan.