government.se (16.03.2020) Liquidity reinforcement via tax accounts Under this proposal, companies can defer payment of employers’ social security contributions, preliminary tax on salaries and value added tax that are reported monthly or quarterly. Company payment respite covers tax payments for three months and is granted for up to 12 months. This replaces the previously presented proposal. It is proposed that the new regulations take effect on 7 April 2020, but can be retroactively applied from 1 January 2020. This means that companies that have paid into their tax account for January to March can receive repayment of the tax from the Swedish Tax Agency. Payment respite will not be granted to companies that mismanage their finances or are in some other way unethical. Nor will respite be granted to companies that have large tax debts. The proposals on respite and short-term layoffs will now proceed to the Council on Legislation for fast-track consideration.
- Increased subsidies for partial unemployment/short-time work : The employees will receives more than 90 per cent of their wage.
- The central government will assume the entire cost of all sick pay during April and May. Self-employed persons will also be compensated in that they can receive standardised sick pay for days 1–14.
- Companies can defer payment of employers’ social security contributions, preliminary tax on salaries and value added tax that are reported monthly or quarterly.