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.

Den egenanställde ansvarar själv för de uppdrag som denne åtar sig. Utbetalning Sverige AB kan inte hållas betalningsansvarigt, men erbjuder omfattande försäkringsskydd i enlighet med gällande branschpraxis. Som egenanställd har du tillgång till dessa försäkringar.

- 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.

Accepted currencies besides SEK: CNY, DKK, EUR, GBP, JPY, NOK, USD

Accepted countries besides Sweden: Australia, Austria, Belgium, Brazil, Canada, Chile, China, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Italy, Japan, Latvia, Lithuania, Malaysia, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Romania, Singapore, Slovakia, Slovenia, South Africa, South Korea, Switzerland, Taiwan, Thailand, Turkey, United Kingdom, United States, Vietnam

You determine the payment terms together with your customer (normally varies between 0-60 days). The shorter the time, the faster you can get paid from the customer. Once your customer has paid the invoice, we pay your salary within 24 hours.

We do not make any payments before we have received payment from the customer.

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. 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.

___

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.