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. This means countering 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 Sweden, since 1 January 2016, it is 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 to increase 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. It also guarantees 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 their presence to be registered at the worksite. It is therefore characterised by a high level of security and identity protection. The identity must in fact be validated by creating an account on the ID06 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
Foreign companies wishing to apply for ID06 Cards must first 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).
Instead, the representative of a foreign company must fill in the online form with the main company data (e.g. VAT number and legal representative). They will subsequently be contacted by an ID06 company representative to proceed with the activation of the account. To verify the identity of the legal representative of the foreign company, it will be necessary to physically go to a scanning point in Sweden or another EU country to scan the ID document.
How to order an ID06 Card
The next step is to order the card itself. Specifically, the personal data of the card holder must be uploaded to the ID06 portal. Any other documents must be uploaded depending on the nationality.
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.
The validity of the card may vary depending on the nationality of the holder (EU, EEA, UK, non-EU or asylum seeker). For posted EU citizens in possession of a valid A1 Certificate, 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.
How to activate an ID06 Card
Lastly, the ID06 portal sends a confirmation e-mail to the worker holding the card. This worker must create a personal account and confirm the card order. Confirmation may be through Swedish eID or by scanning the ID card of the country of which the worker is a citizen.
Upon arrival of the card at the specified delivery address, the card holder will receive a further e-mail with a link to the ID06 portal to activate the card. Following the activation, the card can be immediately utilised.