The rights of EU/EEA citizens to social benefits and their obligations relating to the payment of social security contributions are governed by the EU rules and the EEA Agreement. Citizens of non-EU/EEA countries may be covered by a social security convention, if applicable. For instance, a citizen of a non-EU/EEA country who is resident in a Nordic country and works in another Nordic country is covered by the Nordic Social Convention, in this case see the brochure Skatteregler i Norden (RSV 377; only available in Swedish). In other cases the right to Swedish social security benefits is regulated by the Social Insurance Act (1999:799) and the obligation to pay contributions by the Social Security Contributions Act (2000:980).
Social security charges payable in Sweden are normally paid by the employer, but the general pension contribution is paid by the employee and is deducted at source, together with preliminary tax. If you work in Sweden for a foreign employer who does not have a permanent establishment in Sweden, you and your employer can agree that you are to pay all your social security charges yourself. If you have concluded an agreement of this kind with your employer, this has to be stated in your Swedish income tax return.
