Working in Sweden
The posting of workers to Sweden is regulated by national laws, namely the Posting of workers Act (1999:678) and the Posting of workers Ordonnance (2017:319). These regulations are the national transpositions of the Directive 96/71/EC on the posting of workers.
The purpose of these regulations is to strengthen the rights of posted workers and tackle social dumping, i.e. to counter the tendency of companies to exploit differences in working and salary conditions in order to gain competitive advantages.
For more information on the legislation please read our guide on the EU directives on the posting of workers.
Obligations of the posting employer and the service recipient in Sweden
Both the employer who posts workers to Sweden and the service recipient must fulfil a number of obligations.
These requirements can be summarised as follows:
- For the employer, the obligation to notify the posting to the Swedish Authority via the specific online platform;
- For the employer, the obligation to appoint a contact person domiciled in Sweden for the entire period of the posting. The contact person is obliged to submit documents to the authorities to prove the conformity of the worksite;
- For the service recipient, the obligation to keep a copy of the documentation proving the correct notification of the posting, which must be reported to the Swedish authority.
Non-compliant employers or service recipients may be subject to a penalty of 20,000 SEK.
In addition to the obligations here mentioned, each EU or EEA country may impose additional requirements. In the case of Sweden, since 1 January 2016, legislation has made it mandatory to use an electronic register of personnel involved in a construction site.
The system adopted to comply with this legal obligation is the ID06 System.
What is ID06 Sweden?
This system was created with the aim of increasing safety at work, in compliance with the obligations imposed by national legislation. It is a digital solution which consists of issuing an ID06 Card. The card offers a wide range of tools to validate the identity of personnel and guarantee the connection between employer and employee.
Below are the main functionalities provided by the ID06 System:
- Registration of personnel involved in the worksite (workers, contractors, subcontractors) in an electronic ledger;
- Digitisation and archiving of workers’ documents, such as certificates and diplomas;
- Authorisation for employees to enter the worksite. On the other hand, workers who do not have the necessary documentation for regular service are prevented from entering. It should be noted that the period of validity for workers posted to Sweden also depends on the nationality of the worker. In any case, in order for the ID06 Card to be issued to workers with EU/EEA citizenship for a period of more than 25 days, it is necessary to make a preliminary application for a special income tax (for stays in Sweden of less than 6 months) or a preliminary A-tax (for stays in Sweden of more than 6 months) at the Swedish Tax Agency.
ID06 Card Sweden: what it is and how to obtain it
The ID06 Card is the card that allows access to different types of construction sites located in Sweden. It is for the exclusive use of the holder and allows the holder’s presence to be registered at the worksite. It is therefore characterised by a high level of security and identity protection. From 2024, the identity must be validated by creating an account for a company signatory or an administrator on the MittID06 portal.
The steps to obtain and validate the ID06 Card for foreign companies that post workers to Sweden are:
Opening a tax position in Sweden
For foreign companies wishing to apply for ID06 Cards, it is first necessary to open a tax position (F-Tax) in Sweden.
This allows a company to fulfil its tax reporting obligations. The tax position must be entered into the company’s ID06 account within one month of its creation. Otherwise, employees’ ID06s will lose their validity.
Registration of the applicant company
Registration on ID06 can be made by both Swedish and foreign companies, provided that they fulfil the legal requirements for working in Sweden.
Authentication of the representative of a Swedish company is done through an electronic identity document (Swedish eID) on the MittID06 portal.
Conversely, a representative of a non-Swedish company must register the company’s details on the MittID06 portal (VAT number, authorised signatory, registered office address, etc.). They will then need to verify their identity using the Freja eID smartphone app or by scanning their identity card or passport at an authorised scanning point.
Only a limited number of nationalities are currently authorised to use Freja eID for document scanning. Further information is available on the official ID06 website.
How to order an ID06 Card
Once finished setting up the company account, it is possible to proceed to order the card.
To proceed with the order, it is necessary to create the cardholder’s details. The company account administrator will create the employees’ user accounts and personal details directly on MittID06. Employees will then receive an invitation by email to access the portal and verify their identity via Freja eID or at an authorised document scanning centre. The second option is always mandatory for non-EU citizens.
Once this first step has been completed, the administrator can upload the employees’ documents relating to their posting to Sweden (such as Form A1, the Swedish coordination number and A-tax) and order the ID06 card.
It is possible to choose between different order approval and card delivery times. The cost of delivery varies depending on the urgency of the order. Whilst waiting for the physical document to be delivered, a digital certificate for the ID06 is available for use.
The validity of the card may vary depending on the nationality of the holder (EU, EEA, UK, non-EU or asylum seeker). For posted workers with EU citizenship in possession of a valid Model A1, the ID06 Card will be valid for 25 days. Subsequently, it is possible to apply for 2 further issues for the same period of validity. Such issues may be requested for a maximum of 75 days per calendar year.