Commute to a job in Sweden

Do you live in Denmark and consider getting a job on the other side of the Sound? In the commuter guide you will learn about everything from the Swedish “coordination number” to SINK tax and which authority deals with social security.
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This information is for EU citizens only.

1. GET A SWEDISH “COORDINATION NUMBER”

When you start working in Sweden, you must pay income tax in Sweden. Therefore, you must register with the Swedish Tax Authority, Skatteverket. You do not need to have a Swedish social security number to work in Sweden, but you must acquire a coordination number. You get a coordination number by applying for Swedish SINK taxation from the Swedish Tax Authority using a SKV 4350 form (in Swedish) . Read more on Pay tax - what to do when you get a job in Sweden.

2. SINK TAX OR GENERAL SWEDISH tax liability?

If you live in Denmark and commute to a job in Sweden, you must decide whether you will be taxed according to the Swedish SINK scheme - 25 % tax in 2018, but no option for allowances - or an ordinary tax liability in Sweden. Read more about the different taxation schemes and how to apply for SINK taxation in the article Pay tax - what to do when you get a job in Sweden.

3. TRANSFER YOUR MEMBERSHIP OF AN UNEMPLOYMENT FUND AND TRADE UNION

If you live in Denmark and work in Sweden, you should be insured against unemployment in Sweden. Join a Swedish unemployment fund on your first working day in Sweden. If you are insured against unemployment in the wrong country, you are considered uninsured. If you want to be a member of a trade union, you should also select a Swedish one as the Danish trade unions have no influence on the Swedish labour market. If you are already a member of an unemployment insurance fund and a trade union in Denmark, you must transfer your memberships to the Swedish counterparts.

 

Please contact your Danish unemployment fund and/or trade union for information about how you do this. Also see Unemployment benefit - if you commute to/from Sweden.

4. GET REGISTERED WITH the National Agency for Social Insurance (FÖRSÄKRINGSKASSAN)

When you work in Sweden, you must be registered with the National Agency for Social Insurance. Registration means that you have social security in Sweden, and so you are entitled to social benefits from your country of employment.  

 

Read more about social security in the article Health insurance in Sweden.

5. OPEN A SWEDISH BANK ACCOUNT

When you start working in Sweden, you must open a Swedish bank account to be able to receive your salary. Contact a Swedish bank to be sure which kind of documentation you need to bring. That could be, for example, an (Swedish) identification number or an employment contract. Do this as soon as possible, because it often takes some times to gather all this documentation.

 

It could be a good idea to contact several banks in order to compare their offers. Today many banks offer special solutions for commuters.

6. REVIEW YOUR PENSION PLAN

During the time you are in Sweden, you accrue a Swedish pension. In Sweden, the total pension consists of three parts: the public pension, also called a “general pension” (allmän pension), a labour market pension, so-called “public servant pension” (tjänstepension) and private retirement savings. When you start working in Sweden, it is a good idea to review the conditions of public servant pensions in your workplace, because they can appear very different. You can read more about this subject in the articles here: Pension system in Sweden.

7. BRING VALID IDENTIFICATION

When commuting to Sweden you are obliged to show an identification in order to cross the border between Denmark and Sweden. The identification must at least contain information on: Full name, date of birth and social security number, a picture of you, your signature, your nationality and the period of validity of your identification.