{"id":3274,"date":"2022-10-12T09:28:08","date_gmt":"2022-10-12T09:28:08","guid":{"rendered":"https:\/\/ehrab.stg.geckodoit.com\/sku5\/"},"modified":"2023-01-04T05:34:40","modified_gmt":"2023-01-04T05:34:40","slug":"sku5","status":"publish","type":"page","link":"https:\/\/www.ehrab.com\/en\/sku5\/","title":{"rendered":"SKU5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3274\" class=\"elementor elementor-3274 elementor-2168\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de4d7b1 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"de4d7b1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/www.ehrab.com\\\/\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/ehrab_video_bg_1080p__4300kbps_bitrate.mp4&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19f4579\" data-id=\"19f4579\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-54181c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54181c4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-f2deb7c\" data-id=\"f2deb7c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax rules for temporary work in Sweden<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-ec6cb5e\" data-id=\"ec6cb5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-85a9f65 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85a9f65\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-458e3ef\" data-id=\"458e3ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-411a968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"411a968\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cb3ad0d\" data-id=\"cb3ad0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eab46d5 elementor-widget elementor-widget-text-editor\" data-id=\"eab46d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>On this page, we bring together essential information about the 45-day rule and how it affects you as a construction worker.<\/li><\/ul><p>The changes made to SKU5 in 2020 include<br>those working temporarily in Sweden, such as foreign construction workers, are taxed in Sweden. The aim is to make labour market laws more competition-neutral.<\/p><p>The economic employer concept means that the company that pays the employee&#8217;s salary is not necessarily considered the employer. Rather, what determines whether and where the employee is taxed is for whom the person performs the work.<\/p><p>In practice, these rules mean that many foreign workers who temporarily work in Sweden become taxable in Sweden. This means that an employee who is hired out or made available to work in a business in Sweden becomes liable for tax in Sweden from his or her first day of work. Exceptions apply to staff who are hired out to work for a maximum of 15 consecutive days and if the working days in Sweden do not exceed a total of 45 days in a calendar year.<\/p><p>It is the employer&#8217;s responsibility to introduce the economic employer concept, which in practice will place greater demands on employers to identify which employees<br>who are in Sweden and how much time they spend in the country. <\/p><p>In Sweden, the following factors are looked at to assess whether the person is considered to have an economic employer in Sweden:<\/p><ul><li>Control and management<\/li><li>Who provides the tools and materials?<\/li><li>Who decides on the work schedule and holidays?<\/li><li>If the cost of the employee&#8217;s salary is invoiced from the formal employer to the employer in Sweden where the work is performed.<\/li><\/ul><p> <\/p><p>Download our PDF for detailed information on what applies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eea8f27\" data-id=\"eea8f27\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-734e2dc elementor-widget elementor-widget-image\" data-id=\"734e2dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-725x1024.jpg\" class=\"attachment-large size-large wp-image-2179\" alt=\"\" srcset=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-725x1024.jpg 725w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-212x300.jpg 212w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-768x1085.jpg 768w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5.jpg 930w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80fcce3 sku5-form elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-eael-creative-button\" data-id=\"80fcce3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--shikoba eael-cb-icon-position-right\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjI4MjYiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\" data-text=\"\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Download pdf file<\/span>\n\n                                            <span class=\"eael-creative-button-icon-right\"><i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i><\/span>                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecc0ee3 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-eael-creative-button\" data-id=\"ecc0ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div 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data-id=\"3914c5c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d725f1a\" data-id=\"d725f1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de48e66 elementor-widget elementor-widget-template\" data-id=\"de48e66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"3496\" class=\"elementor elementor-3496 elementor-1578\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-264a7b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"264a7b4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-518037d9\" data-id=\"518037d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab62584 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"ab62584\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1067\" height=\"62\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline.png\" class=\"attachment-full size-full wp-image-2842\" alt=\"\" srcset=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline.png 1067w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-300x17.png 300w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-1024x60.png 1024w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-768x45.png 768w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tax rules for temporary work in Sweden On this page, we bring together essential information about the 45-day rule and how it affects you as a construction worker. The changes made to SKU5 in 2020 includethose working temporarily in Sweden, such as foreign construction workers, are taxed in Sweden. The aim is to make labour [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-3274","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/pages\/3274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/comments?post=3274"}],"version-history":[{"count":12,"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/pages\/3274\/revisions"}],"predecessor-version":[{"id":6774,"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/pages\/3274\/revisions\/6774"}],"wp:attachment":[{"href":"https:\/\/www.ehrab.com\/en\/wp-json\/wp\/v2\/media?parent=3274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}