Self-employed contributions (egenavgifter)
Egenavgifter are the social-security contributions you pay yourself, on your profit, when you run a sole proprietorship (enskild firma). They correspond to the employer contribution an employee has, but are slightly lower: 28.97% for 2026.
How they are calculated
You start with the business surplus. First a standard deduction of 25% is taken for the egenavgifter themselves (because the contribution is levied on income after the contribution). Then you pay 28.97% on what remains, less a general reduction: if you run an active business with a surplus above 40 000 kr, Skatteverket automatically takes 7.5 percent of that base off the bill, at most 15 000 kr a year. It is charged preliminarily during the year and reconciled in the tax return the following year.
How it differs from an employee
An employee never sees the arbetsgivaravgift, it sits outside the salary. As a sole trader you pay the egenavgift yourself and see it directly. It funds the same things: your public pension, sickness and parental insurance. As for employees, there is a lower rate for older people. Remember to set aside money for your own pension, no employer does it for you.
Where it shows up
- Net salary calculator (sole proprietorship)
Because egenavgifter are only reconciled the following year, it is easy to be caught out. Set aside money as you go, roughly a third of the surplus, for tax and contributions so the final tax bill is not a shock.