SWE GVT Wage Guarantee Control


On Mar. 18, SWE GVT issued draft referral on State wage guarantee.


  • SWE GVT sent a draft to the Legislative Council with proposals to strengthen control over payments from the State wage guarantee due to SWE Tax's new responsibilities.
  • Follows SWE GVT Jan. 2023 commissioned investigation to review roles, see #194209.
  • Main Points
  • Proposals to change the Wage Guarantee Act and the Publicity and Confidentiality Act.
  • SWE Tax is planned to take over the handling of the guarantee amounts' payment from county boards and to have an obligation to carry out checks before they paid out.
  • The paying authority must check a decision or a notification about a salary guarantee against, among other things, data in the Swedish Tax Agency's taxation database.
  • Information must be able to be released from the paying authority to the person who makes the decision about the wage guarantee; the entire claim may be reconsidered.
  • Proposals for amendments to provisions on personal data processing, confidentiality.
  • Proposals are part of a long-term reform effort to review the state wage guarantee.
  • Effectiveness
  • The changes to the law are proposed to enter into force on Feb. 1, 2025.
  • Comments must be received no later than Apr. 22, 2024.
  • Mar. 2024 SWE TAX to Prepare Wage Guarantee Payments
  • On Mar. 28, 2024, SWE GVT decided SWE TAX will prepare in order to pay salary guarantee compensation from Feb. 2025 to reduce erroneous payments issues.
  • State wage guarantee is vulnerable to fraud, and organized crime, says SWE GVT.
  • In order to improve control and counteract abuse, SWE GVT decided SWE TAX will prepare to take over payments management of wage guarantee compensation.
  • SWE TAX will take over control from county administrative boards, as of Feb. 1, 2025.
  • At the same time, relevant county administrative boards are preparing the handover.
  • SWE GVT has also referred a draft to Council on Legislation for referral, where rule changes for increased control of payments from state wage guarantee are proposed.
  • Sep. 2024 Bill Finalized
  • On Sep. 17, 2024, SWE LAB informed of finalized bill 2024/25:11 proposing proposed changes to the Wage Guarantee Act and to the Publicity and Confidentiality Act.
  • The bill followed the content of its referral; information that can be important for a new notification or a decision's reconsideration must be submitted to the decision maker.
  • A new notification or a review of a decision on a wage guarantee shall not only refer to the claim for termination pay, but to the employee's entire claim covered by guarantee.
  • The changes to the laws are proposed to enter into force on Feb. 1, 2025.
  • Dec. 2024 Law Adopted
  • On Dec. 18, 2024, SWE Tax informed that SWE PRL adopted the proposals on Dec. 17, 2025 and SWE Tax will take over responsibility for the payment of wage guarantees.
  • County administrative boards handle the payment of wage guarantees for bankruptcies and reconstructions that are decided by district courts up to and including Jan. 2025.
  • From Feb. 1, 2025, SWE Tax takes over the responsibility and increases fraud controls.

Regulators SWE GVT; SWE LAB; SWE Tax
Entity Types Corp; Fiduciary
Reference PR, 12/18/2024; PR, 9/17/2024; Bill 2024/25:11, 9/12/2024; PR, 3/28/2024; Bill, PR, 3/18/2024; Act 1992:497; Act 2009:400
Functions Financial; HR; Legal; Reporting; Resolution; Tax
Countries Sweden
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 3/18/2024
Effective Date 2/1/2025
Rule Id 205221
Linked to Rule :194209
Reg. Last Update 12/18/2024
Report Section EU

Last substantive update on 12/23/2024