This applies to Creatives paid as Individuals in Sweden. Gigapay is your employer for the assignment, so we deduct income tax and pay employer contributions before you receive your net amount.
How Much Is Deducted
In total, roughly 50% of the invoiced amount (excluding VAT) goes to tax. It is made up of two parts:
Income tax: 30% of your gross salary. This is the standard rate Skatteverket recommends for self-employment companies ("egenanställningsföretag").
Employer contributions (arbetsgivaravgift): 31.42% on top of your gross salary.
Why Do My Taxes Look Higher Than 30%?
The payroll tax line on your Payout is the employer contribution (arbetsgivaravgift), which Gigapay must report and pay to Skatteverket on your behalf. It is calculated on your gross salary and shown separately, which is why the total deduction is higher than the income tax rate alone.
Reduced Employer Contribution Rates (2026)
Age | Rate | Condition |
19 to 23 | 20.81% | Up to 25,000 SEK per month, from 1 April 2026 |
67 and over | 10.21% | Born 1958 or earlier |
89 and over | 0% | Born 1937 or earlier |
Before 1 April 2026, the full 31.42% rate applied to all age groups except those 67 and over.
Can I Change My Income Tax Rate?
Yes, but only with a decision from Skatteverket. To pay a lower rate you need to apply for jämkning (tax adjustment) and send us the decision; we then apply the new rate to your future Payouts. Jämkning can only be used with your primary employer, so if you have several employers, only ask one of them to apply it.
More on Skatteverket's website: Tax for self-employment (egenanställning).
Need Help?
Contact Gigapay Support via in-app chat or email us at support@gigapay.com.