For first-time employers
Hiring your first employee in Sweden
From solo founder to employer. The steps, the costs and the reduced-fee scheme (växa-stöd) that makes the first hire less scary.
- Source: Statistics Sweden (SCB)
- Rates for 2026
- Updated June 2026
Checklist: how to hire your first person in Sweden
- Register as an employer with Skatteverket – use the "Employer registration" form on verksamt.se. Required before paying the first salary.
- Take out mandatory insurance – primarily occupational injury insurance (TFA), via FORA or equivalent. With a collective agreement, additional insurance and occupational pension apply.
- Sign an employment contract – role, salary, working hours, contract type (permanent/fixed-term) and notice period. Templates from Verksamt and Arbetsförmedlingen.
- Set up payroll – payroll software (Fortnox, Visma, Bokio etc.) or an accounting firm. You must file an Employer Declaration at the Individual Level (AGI) every month.
- Check eligibility for växa-stöd – see next section. Cuts employer contributions from 31.42 % to 10.21 % on the first SEK 35,000/month for up to 24 months.
- Calculate total cost – gross salary + employer contributions + optional ITP1 + holiday pay. Use the cost calculator before finalising the offer.
Växa-stöd: reduced social fees for first hires
Växa-stöd lets sole traders, partnerships and limited companies pay only 10.21 % in employer contributions (instead of 31.42 %) on the first employee's salary up to SEK 35,000/month, for up to 24 months. The rules have been broadened and now also cover a second hire under certain conditions.
Key requirements:
- The company must not have had any employees since 1 January of the year before the hire.
- The employment must be at least 3 months and at least 20 hours per week.
- The employee cannot be a close relative or owner.
The savings are significant: SEK 30,000/month gross drops from ~9,426 kr in employer contributions to ~3,063 kr – about SEK 76,000 saved over a year.
What does the first employee actually cost?
A gross salary of 30,000 SEK (≈ €2,610)/month without a collective agreement and without växa-stöd costs you about 39,695 SEK (≈ €3,453)/month – a multiple of 1.32×. With växa-stöd, the employer contribution drops to 10.21 % in the first year, making the first hire materially cheaper. Run your real numbers in the calculator. Rates for 2026. With ITP1 and holiday pay, the reference for 40,000 SEK (≈ €3,480)/month is about 55,163 SEK (≈ €4,799)/month.
Gross salary → total monthly and annual cost incl. ITP1 pension and holiday pay.
Open calculator →Frequently asked questions
- Do I need a collective agreement to hire my first employee?
- No, there is no legal requirement. But without one you must regulate occupational pension, insurance and vacation terms yourself in the contract – and many customers and suppliers require their partners to have a collective agreement.
- What's the difference between växa-stöd and nystartsjobb?
- Växa-stöd is an automatic reduction in employer contributions for companies hiring their first (or in some cases second) employee. Nystartsjobb is a wage subsidy from Arbetsförmedlingen for hiring someone who has been unemployed for a long time. They cannot be combined for the same employment.
- Can a sole trader use växa-stöd?
- Yes. Sole traders, partnerships and limited companies are all eligible – as long as the company has not had employees during the period defined in the rules.
- How quickly do I pay taxes and employer contributions?
- The Employer Declaration at the Individual Level (AGI) is filed monthly, normally by the 12th of the month after payroll. Preliminary tax and employer contributions are paid on the same date.