Payroll

Growth support

Growth support means that the company pays a lower employer contribution for 24 months. Previously, the reduction applied to the first employee in the company. From January 1, 2025, the reduction applies to the first two employees hired. The amount of the reduction depends on the employment start date. To meet the requirements for growth support, the employment must be for at least three months and the working time must be at least 20 hours per week.

Under Payroll - Employees and the Taxes tab, you check the Growth support for employees eligible for growth support.

The reduction is 10.21 percent for salaries up to 25,000 SEK per month (employed before 1 May, 2024) or 35,000 SEK per month (employed after 30 April, 2024). If the employee has a higher salary, no reduction is made for the portion that exceeds these amounts.

In the payroll tax report, box 062 (reduction up to 25,000 SEK) and box 063 (reduction up to 35,000 SEK) are checked.

At skatteverket.s you can read more about the growth support.