Sweden HR compliance calendar 2026

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 17th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

The intjänandeår runs 1 April–31 March (3 §). This date fixes the number of betalda semesterdagar for the semesterår starting the following day — the reference point every downstream leave-accrual number depends on.

Semesterlag (1977:480), 3 § och 7 §. — primary source

A sparad semesterdag must be scheduled within five years of the end of the semesterår in which it was saved (18 § andra stycket); 20 § andra stycket allows a deferral into the sixth year by agreement where taking it in the fifth would cause betydande olägenhet. The end of the semesterår is the natural point to review which saved days are approaching the limit.

Semesterlag (1977:480), 18 § andra stycket och 20 § andra stycket. — primary source

The semesterår and the next intjänandeår both run 1 April–31 March, not the calendar year (3 §). Getting this start date wrong is the single most common source of miscalculated betalda semesterdagar.

Semesterlag (1977:480), 3 §. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Semesterlagen requires besked om semesterns förläggning at least two months before the leave starts (11 §). Measured against a huvudsemester beginning in July, that makes the end of April the last reasonable day to give notice — for a June start the equivalent date is the end of March. This entry is derived from the two-month rule, not a statutory date in its own right.

Semesterlag (1977:480), 11 § (datumet är härlett, inte statuerat). — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

The huvudsemester — a continuous period of at least four weeks — is scheduled during June–August unless otherwise agreed or särskilda skäl apply (12 §). The period runs through the end of August.

Semesterlag (1977:480), 12 §. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 17th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source

Arbetsgivardeklaration på individnivå (AGI) is filed with Skatteverket, and the skatteavdrag and arbetsgivaravgifter on the previous month's payroll are paid, by the 12th — the 12th as a general rule, the 17th in January and August. If the date falls on a weekend or a public holiday it moves to the next banking day. Employers with turnover above 40 MSEK file on a different schedule; check your own redovisningsperiod with Skatteverket.

Skatteförfarandelagen (2011:1244); Skatteverkets föreskrifter om redovisningsperioder. — primary source