Spørgsmål: Vikarer til Sverige
Vi er et dansk vikarbureau som udlejer udenlandsk arbejdskraft - især fra Rumænien. Vi har en kunde i Dk som vi har samarbejdet med i mange år på el-området. Du spørger til om vi kan hjælpe dem med at levere mandskab (vikarer) til dem, da de skal udføre et projekt i Sverige og ønsker at medtage vores rumænske vikarer med til dette projekt. Hvordan kan vi gribe det an? Kræver det, at vores virksomhed åbner en afdeling i Sverige for at håndtere lønninger osv? Kræver det, at vi indgår en aftale omkring overenskomster i Sverige? Jeg ser frem til at høre fra jer.
Svar
Hi and thank you for your question!
This question does not have a straight forward answer, as the answer is dependant on a number of circumstances.
When a foreign company starts a business in Sweden, that business may be considered a permanent place of business, meaning that there is an obligation for the company to pay income tax in Sweden. If the company is considered a permanent place of business is dependant on factors such as if there is a permanent place of the business and that the business is not temporary.
Depending on how long the employee will stay in Sweden, the employee may also be taxed in accordance with the Swedish rules, weather the company has a permanent place of business or not. Please also note that an employee can be covered only by one country's social insurance system, and the main rule is that the social insurance system in the land where the person is working applies. Following from the above, the employer must normally pay Swedish employer contributions on the employee’s salary earned in Sweden.
If the company would not be considered to have a permanent place of business, it is possible to engage consultants from the danish company (on a danish employment contract). However, please note that an EU/EEA citizen shall be treated according to the EU principle of equal treatment in the same way as Swedish workers, and the employer must normally still pay Swedish employer contributions. The principle prohibits discrimination on the grounds of nationality with regard to employment, pay and other working and employment conditions.
Following from the above, a foreign company that wants to do business in Sweden may be required to establish a branch in Sweden, or a Swedish limited liability company. We are of course happy to assist with this.
If a branch/company is established in Sweden, the employees should also be hired on Swedish employment contracts (i.e. contracts compliant with Swedish laws).
