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Commentary

5.1 Employer registration

Sweden

5.1ÌýÌýÌýÌý Employer registration

An employer is any person who remunerates salaries and benefits in return for work. If any payee is not registered for F-Tax, the Swedish self-employed contractor arrangements, then employer registration is required. This means that an employer can have reporting duties for employees, contractors and traders.

Four main types of employer are recognised in Sweden:

  1. Ìý

    •ÌýÌýÌýÌý sole trader (self-employed)

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