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Financial Participation

With the exception of the regulations governing profit-sharing trust funds, there is no specific legislation in Sweden on any form of employee financial participation.

 

 

The 1981 Law on Social Security Contributions provides for the transfer of company profits into statutory funds. From 1992 to 1997 employers’ contributions to profit-sharing funds were not subject to social contributions or tax. Employers are now subject to a tax of 24.26% on contributions. Employees do not enjoy any particular tax concessions and income tax has to be paid when they receive their money.1

Wilke, Maack and Partner (2014) Country reports on Financial Participation in Europe. Prepared for www.worker-participation.eu. Reports first published in 2007 and fully updated in 2014.