FAQ

Self-employment means that you can invoice for work without starting or having your own company. You will be temporarily employed by Utbetalning Sverige AB and we will handle taxes, fees and administration. You can focus on doing your job while we take care of the administrative work that normally falls to an entrepreneur/employer.

1. You perform an assignment for a customer and send an invoice from Utbetalning.com
2. When the invoice is paid, you will receive your salary on the same day.

We handle all the related administration and pay taxes and social security contributions for you. You can sit back and see this automatically on next year's tax return.

Utbetalning.com only charges a fee of 1.95% - which is the lowest in Sweden. This is what it costs you to be self-employed.

Through Utbetalning.com you will receive 52.23% of the invoice value in net salary (after statutory taxes and fees) to your bank account.

In your own limited company, your net salary would have been 53.26%, but then you can expect at least SEK 20-30,000 per year in costs for banking, insurance, accounting and tax returns/annual accounts.

No, as a self-employed person you do not need an F-tax slip. Utbetalning Sverige AB will take care of the tax payments on your behalf. You will receive your salary as if you were employed, with all taxes and fees already deducted.

The self-employed individual is solely responsible for the assignments they undertake. Utbetalning Sverige AB cannot be held financially liable but provides comprehensive insurance coverage in accordance with current industry standards. As a self-employed contractor, you have access to this insurance protection.

- See Liability Insurance (PDF)

- See Accident Insurance (PDF)

You can easily create an invoice through your account at Utbetalning.com. To do this, you need your counterparty's information - for example, organization number, address, name of a contact person and the email address to which the invoice should be sent. It only takes 2–4 minutes to create and send an invoice.

A standard tax rate of 30% is deducted from your gross salary. This may not seem significant if you have a high income or live in a municipality with high local taxes. However, compared to a regular full-time employment, where the tax is adjusted based on your annual income and the municipality you live in, most people end up paying an effective tax rate that is lower than 30%.

Exempel för 2025:

- In Stockholm, you need a gross monthly salary exceeding SEK 72,083 (SEK 865,000 per year) to pay more than 30% in income tax. As a self-employed individual using an umbrella company, this means you would need to invoice over SEK 1,159,400 per year to reach that level.

- In Degerfors – which has the highest municipal tax rate in Sweden – you need a gross monthly salary exceeding SEK 60,667 (SEK 728,000 per year) to pay more than 30% in income tax. As a self-employed individual using an umbrella company, this means you would need to invoice over SEK 975,800 per year to reach that level.

Most of our self-employed users receive a refund in their tax return.

Yes, Utbetalning.com can handle international invoices. If you have a client abroad, you can create an invoice in the relevant currency and follow the platform’s instructions for sending international invoices. VAT is automatically adjusted according to the tax regulations between Sweden and the recipient country, and the invoice will automatically be generated in English if the currency is not SEK or if the recipient country is not Sweden.

When the funds reach Sweden, they are automatically converted to SEK by Swedbank. This enables the salary payment, which is made in SEK.

Accepted currencies besides SEK: AUD, CAD, CHF, CNY, DKK, EUR, GBP, JPY, KRW, NOK, PLN, USD

Accepted countries besides Sweden: Australien, Belgien, Brasilien, Chile, Danmark, Estland, Finland, Frankrike, Grekland, Hongkong, Indien, Irland, Island, Italien, Japan, Kanada, Kina, Lettland, Litauen, Malaysia, Mexiko, Nederländerna, Norge, Nya Zeeland, Polen, Portugal, Rumänien, Schweiz, Singapore, Slovakien, Slovenien, Spanien, Storbritannien, Sydafrika, Sydkorea, Taiwan, Thailand, Tjeckien, Turkiet, Tyskland, Ungern, USA, Vietnam, Österrike.

Payment terms are agreed upon between you and your client (typically ranging from 0 to 60 days). The shorter the term, the faster you can get paid by the client. We do not make any payouts until we have received payment from the client.

We pay out your salary as soon as we receive the client's payment. On average, our users have the money in their account within 60 minutes. Other providers typically take 24 to 72 hours.

We apply a minimum payroll threshold for users who typically submit lower-value invoices. In such cases, we will process your payroll payment when either of the following occurs first: your paid invoices reach SEK 3,000 (excluding VAT), or the 25th of the month.

No, Utbetalning Sverige AB submits all tax information to the Swedish Tax Agency.

Since Utbetalning Sverige AB pays social security contributions on your behalf, pension contributions are included in these payments. This means you accrue entitlement to the national pension just as you would with a traditional employment.

In addition to this, you can choose to have parts of your remuneration paid into your occupational pension instead of salary. You will receive your occupational pension into SPP.

Yes, it is perfectly possible to be self-employed in addition to a regular job.

If you become ill, the same rules apply as for employees when you have a cooperation agreement that says so. You are entitled to sick pay after a waiting day.

Utbetalning Sverige AB handles this, however the customer is responsible for the cost. You need to notify them of your sick leave and add this to your invoice.

When there is a signed cooperation agreement, it should be very clear what the contractor and client agree on. If your client does not pay, we will do what we can and help you get paid, but will not pay wages until the client has paid.

Choose clients carefully and be as clear as possible in your cooperation agreement. For example, on www.allabolag.se you can look up the company you will be working for and get an idea of ​​their payment capacity in advance.

In Sweden, you can get a-kassa even if you work through a self-employed company. We have written an article about the rules and conditions that you must meet to be eligible for unemployment benefits. Contact your unemployment insurance fund to ensure what requirements you need to meet with them.

Getting a-kassa as a self-employed person – what applies in Sweden?

Getting a mortgage as a self-employed person is possible, but it requires that you can show the bank that you have a stable and reliable income. By having your finances in order, showing a solid income history and possibly applying with a partner, you can increase your chances. Although self-employment is not seen as a traditional job by the bank, it does not have to be an obstacle to buying a home – as always, it is about convincing the bank that you are a low risk through a strong financial profile.

The vast majority of invoices are subject to a VAT rate of 25% – which is the standard rate in Sweden. However, certain types of services are subject to reduced VAT rates or are entirely VAT-exempt. Examples include:

- 0%: Certain services in healthcare, dental care, education and financial services.
- 6%: Culture and media, such as books, newspapers and entrance fees to cultural events.
- 12%: Food, restaurant and catering services and hotel operations.
- International invoicing: Applies to invoices where the counterparty is a company based in another country.

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If you operate in an area with reduced VAT or VAT-free operations, you can contact us via chat or telephone. We help you add the VAT rates you are entitled to use to your account, so you can easily send invoices with the correct VAT.

This flexibility ensures that you comply with applicable VAT regulations and simplifies your invoicing.

In order to be able to invoice with reverse charge construction VAT (reverse tax liability in the construction sector), the following three requirements must be met:

1. Both parties are active in the construction sector. Both you, who performs the work, and the client (the customer who orders the work) must be engaged in construction activities. If the buyer is only an end customer (for example, a private individual or a company that does not engage in construction activities), reverse charge construction VAT does not apply.
2. The service performed needs to be specified on the invoice and must be covered by construction activities according to the Swedish Tax Agency. It must be construction services according to the Swedish Tax Agency's definition, e.g. ground and foundation work, building and civil engineering work, installations (electricity, plumbing), facade renovation, demolition, etc. Sales of materials only are not covered by reverse construction VAT.
3. The counterparty is a Swedish company and the service has been performed in Sweden. The client's VAT registration number must be specified on the invoice.

If you are entitled to invoice with reverse charge construction VAT, you can contact us via chat or telephone so that we can activate reverse charge construction VAT on your account.

You can add your own logo under "My settings". It's free of charge! If no selection is made, our logo will appear on the invoice automatically.

- See Sample Invoice with Our Logo (PDF)

- See Sample Invoice with Your Own Logo (PDF)

You can either find assignments on your own or go through a consulting broker or agency. As a consultant, having strong relationships with such partners is highly valuable. We collaborate with several consulting brokers and agencies, such as ENKL Frilansservice – giving you access to assignments that are often not publicly advertised, whether you're a specialist in a specific field or a versatile generalist.

Remember, there are companies out there actively looking for your skills.

Through the ID06 card, Utbetalning Sverige AB contributes to safer workplaces with fair working conditions. If you need an ID06 card and have the required training certificates registered in their competence database, we can order a card for you.

With us, you have the opportunity to include your own logo on the invoice sent to the client at no additional cost! If you do not upload your own logo, our logo will be displayed instead. Examples are in Swedish, but invoices can also be sent in English.

- See Sample Invoice with Our Logo (PDF)

- See Sample Invoice with Your Own Logo (PDF)

Yes, since May 2025, you can also issue invoices with ROT and RUT deductions through Utbetalning.com.

Contact us via chat or phone so we can activate it on your account.

The rules for expenses vary slightly depending on the amount.

- For purchases under SEK 4,000 including VAT, a receipt (simplified invoice) is sufficient.

- For purchases over SEK 4,000 including VAT, a full invoice is required.

A simplified invoice (receipt) should include:

• Date

• The seller's name

• A description of the goods or services purchased

• VAT amount or information to calculate it

A full invoice must include, among other things:

• Our details: Utbetalning Sverige AB, Reg. No. 559484-9407, Markvardsgatan 11, SE-113 53 Stockholm

• Date and invoice number

• The seller's and buyer's name, address, and VAT number

• Description of the goods or services sold and the date of sale

• Price before VAT (per VAT rate)

• VAT rate (%) and total VAT amount

💡 Note! An order confirmation is not sufficient – please wait for the actual receipt/invoice.

Utbetalning.com offers one of Sweden’s lowest fees at 1.95%. To qualify for our lower 1.45% fee, we have established a referral program.

Each time a new user registers using your Partner ID and sends their first invoice, you receive a 0.05% discount on your own fee — reducing it down to a minimum of 1.45%.

Yes, you are very welcome to invoice through Utbetalning.com even if you have payment defaults. This does not affect your ability to use our service.

Please note, however, that if you are currently subject to a business prohibition (*näringsförbud*), you are not allowed to invoice for work within the industry or profession covered by the ban. This is stipulated by law and may have serious personal legal consequences.

No, Utbetalning.com does not offer a wellness allowance. This is because Swedish regulations require that the benefit be offered equally to all employees, regardless of whether they invoice SEK 500 or SEK 500,000. This results in higher administrative costs.

To our knowledge, only Frilans Finans and Cool Company currently offer a wellness allowance. However, their fees are close to 6%, and the wellness benefit is essentially paid for by the users themselves. In our opinion, having a lower service fee at Utbetalning.com — is more beneficial overall.

Yes, we support invoicing via the Peppol network.

As e-invoicing is a requirement from most government agencies and large corporations—and is increasingly requested by small and medium-sized businesses—we offer our users the ability to send e-invoices.

Utbetalning.com is one of the few self-employment platforms that provides this support.

För att använda Utbetalning.com behöver du ha ett svenskt personnummer och vara folkbokförd i Sverige. Eftersom vi är ett svenskt företag hanterar vi skatt, arbetsgivaravgifter och sociala avgifter enligt svensk lagstiftning, vilket kräver att du är skriven i Sverige.

However, you are more than welcome to invoice international clients through our service – your customer pays the invoice, and your salary is then paid out to you in Sweden.

Tänk på att du måste ha ett svenskt personnummer, att ett samordningsnummer inte räcker. Hos oss loggar man in med Mobilt BankID och det fungerar endast med personnummer.

When using our calculator and when issuing an invoice, you should always enter the amount excluding VATVAT is a tax that we automatically add to the invoice—typically at a rate of 25%.

The amount (excluding or including VAT) that you communicate to the customer depends on the target audience:

- Individuals: Usually, state the price including VAT,

- Business clients: Usually, state the price excluding VAT

To avoid misunderstandings, it’s always a good idea to double-check with the customer which type of price is intended.

If you have agreed on a price including VAT, you need to remove the VAT before invoicing, as our system will automatically add it to the invoice. Here’s how to calculate backwards from a VAT-inclusive amount:

- 25% VAT: Remove 20% from the VAT-inclusive amount

- 12% VAT: Remove 10.71% from the VAT-inclusive amount.

- 6% VAT: Remove 5.66% from the VAT-inclusive amount

The reason your salary hasn’t been paid is almost always that we haven’t yet received the client’s payment in our bank account. In some cases, this may be due to transfer times—the client has made the payment, but the funds haven’t arrived yet. It could also be that the client hasn’t paid the invoice, or that they scheduled the payment for a future date. In that case, the client may say they’ve paid, but the payment will only be processed on the chosen date.

If you’re unsure what has happened, the next step is to ask the client for a payment receipt from their bank. This receipt shows if and when the payment was sent or is scheduled to be sent. We need this document to help trace the payment if it turns out that the client has indeed paid but you haven’t received your salary yet.

Throughout our time in operation, we have never missed a salary payment (although it is theoretically possible). If you haven’t received your salary, it is therefore most likely because the funds have not yet arrived. An exception applies to smaller invoices under SEK 3,000 excluding VAT. In these cases, we delay the salary payment until you have multiple invoices that together exceed SEK 3,000 excluding VAT, or until the 25th of the month—whichever comes first.

We only process salary payments once the invoice amount has been received in our bank account. Once the payment is registered, the process is fast – in most cases, the funds will appear in your account within 60 minutes.

If you want the payment to be processed as quickly as possible, you can encourage the client to choose a fast payment method, as transfer times vary depending on the payment type.

Swish
The payment is registered immediately when the client pays via Swish.

Bank transfer

From Swedbank or Sparbankerna: the funds are received immediately.

From other banks: usually within a few hours, or at the latest by around noon on the next business day, depending on when the transfer was initiated.

Bankgiro

Cut-off time: approximately 9:00 AM.

Funds sent before the cut-off time are received the same day, typically between 3:00 PM and 4:00 PM.

If the payment is made after 9:00 AM (e.g., at 10:00 AM), it will be received the next business day, typically between 3:00 PM and 4:00 PM.

International bank transfer (IBAN)

Typically 3–5 business days.

With express payment (depending on the bank), the funds can reach us the same day or the next day. However, this is an additional service that the customer’s bank charges for, and it is not something we can control.

For certain types of assignments, VAT rates other than 25% apply, such as 0%, 6%, or 12%. If you are eligible to invoice with a reduced VAT rate, you can do so via Utbetalning.com, but we first need to verify that you meet the requirements.

If you work in the construction industry, there is a strong possibility that you can invoice using reverse construction VAT. In that case, contact us so we can activate this option on your account.

A common misconception is that artists and musicians always have a lower VAT rate. However, this does not apply when you are self-employed through our platform – the reduced rate only applies if you operate your own company. These are regulations from the Swedish Tax Agency, not our policies.

Another example is yoga, where many assume the VAT rate is 6%. This is true if you are paid directly by the participant. However, if you invoice a yoga studio, the situation is different. In that case, it is considered that Utbetalning Sverige AB is hiring you out as a yoga instructor, and the VAT on personnel leasing is 25%.

We always ensure that VAT is applied correctly, as incorrect VAT can make both you and the client liable for payment afterwards. On the positive side, VAT does not affect VAT-registered companies, since they can reclaim it in their tax return. Organizations that are not VAT-registered are generally accustomed to paying 25%.

An invoice that has already been sent cannot be modified, as it has already been delivered to the customer.

To prevent sending an incorrect invoice, you can choose "Preview Invoice" before clicking "Send" to see exactly how it will appear to the customer.

If there is a significant error or the invoice amount is incorrect, you must issue a credit note and then create a new invoice. This can be done in your account under the "Invoicing" tab.

You need to have a Swedish personal identity number, be registered as a resident in Sweden, and have Mobile BankID.

There is no cost to have an account; we only charge our low fee on the invoiced amount for invoices that are actually sent.

Companies

- Company name
- Organization number
- Address
- Contact person at the company
- Email address or Peppol ID to which the invoice should be sent

If it is an international customer within the EU or an invoice subject to reverse charge for construction services, a VAT number is also required.

Individuals

- Name
- Address
- Email address to which the invoice should be sent

If the invoice includes ROT services, the property designation or the housing association’s (BRF) organization number plus the Swedish Tax Agency’s apartment number is required.

Our service is designed for self-employed individuals offering services. Utbetalning.com does not handle products, inventory, returns, or cancellation rights. To operate that type of business, you need to have your own company.

No, you must first issue the invoice, and the client pays directly to us. We do not allow cash, payments that “pass through” your bank account, or any online wallets.

We have a minimum age requirement of 16. If you are between 16 and 18 years old, you may carry out most types of work, but not hazardous or physically strenuous tasks. Examples include retail work, café service, light crafts, and warehouse tasks involving lighter lifting.

Working hours: Maximum 8 hours per day and 40 hours per week. During school weeks, hours must be adjusted so that education is not affected.

Protection: Night work or hazardous tasks are not allowed.

No problem! We prepare and issue employer’s certificates through Arbetsgivarintyg.nu, a service developed by Sweden’s unemployment insurance funds. There is no cost for obtaining an employer’s certificate from Utbetalning Sverige AB. In most cases, you will receive your certificate within 48 hours.