The scope of the law
section 1 the Employer has a right to assistance in the event of short-time work according to the
the provisions of this law.
The law's content
section 2 of this Bill provides for
– the employers covered by the Act (section 3),
– the meaning of certain expressions in this Act (section 4),
– When support for short-time work may be provided (§§ 5-8),
– conditions for tentative support (paragraphs 9-16),
– calculation of preliminary assistance (section 17),
– application for preliminary assistance (section 18),
– reconciliation of preliminary support (19-27 sections),
– notification of reconciliation (paragraphs 28 to 30),
– repayment obligation for irregular payments (section 31),
-crediting and debiting of the tax account (paragraphs 32 to 34),
– control (35 and 36 sections),
– supervisory authority (section 37), and
-Appeal (§ 38).
Which employers covered by the Act
section 3 of the Act applies to employers that are legal persons or
who are natural persons and conducting economic activities.
The law does not apply to
1. the State, counties, municipalities, municipal associations and
collaborative body,
2. legal entities over which the State, counties, municipalities,
Association of local authorities and co-operating units, individually or
together, has a direct or indirect legal
controlling interest, unless the activities relate
business, and
3. employers in the case of activities which are mainly
financed by public funds and where, according to a
public regulation is for the public to
provide the business.
The meaning of certain expressions in this Act
paragraph 4 for the purposes of this law, the following shall apply:
1. the normal working time is the time that a worker would
have worked, if he or she had not participated in the
short-time work. In the calculation of the normal working hours
shall not be taken of the absence.
2. Regular pay is the regular closing cash salary
to which the employee would have had support in a month if he
or she had not participated in short-time work. In the
regular wages are not included salary increases relating to time
After comparison month. Also not included salary for the part
that it exceeds the amount the Government determines. At
calculation of the annual salary shall not be taken of
absence. If the employee has participated in short-time work
during only a part of a month, the annual salary
the corresponding part.
3. Short-time work is work where working hours are shorter than the
regular working hours, or where partial exemption
introduced with the support of a central collective agreements, during a
limited period in response to an extremely deep
recession and wages therefore are lower than the regular
salary.
4. Eligibility is the period of time when support for the short-term work
shall be submitted in accordance with paragraphs 5-8.
5. Support month is the calendar month in which the employer is requesting
preliminary support for.
6. comparison month is the calendar month three
months before the month in which the Government provides for assistance in
short-time work shall be submitted in accordance with paragraph 5.
When support for short-time work may be
The Government's regulations on entitlement to support in
short-time work
§ 5 the Government may provide that support by
short-time work must be submitted.
Such regulations may be notified only if
1. There is a very deep recession or is
likely that such is imminent, and
2. the aid are not considered noteworthy extent prevent a
economically desirable structural transformation or cause
other significant socio-economic disadvantages.
Time period
section 6 of the Regulations under section 5 shall be for a period of 12
calendar months.
Extension of time period
section 7 if the conditions in paragraph 5 the second subparagraph are met, the
the period referred to in paragraph 6 may be extended once by twelve
calendar months.
Regulations of extension shall be notified at the earliest six
calendar months after the regulations according to § 5
It was announced.
New period of time
section 8 When such a period of time referred to in section 6 or 7 has passed
issued, paragraph 5 of the regulations refer to a time period
occurs at least 24 calendar months from the date when
the time period has expired.
Conditions for tentative support-common
provisions
Registration with the tax office
section 9 Provisional aid may be granted only to employers who
was registered as an employer with the tax agency under
comparison month and who is also registered as such when
application for tentative support.
Disqualification, or tax and fee liabilities
paragraph 10 of the Preliminary aid shall not be provided to employers who
have business or tax and fee liabilities
forwarded to the enforcement authority for the collection, when
application for such aid must be examined. The employer is a legal
person, or the natural persons who have a
significant influence in the business does not have the disqualification.
Requirements relating to workers
section 11 of the Preliminary aid may be granted only for workers
1. who was employed by the employer for the whole or a
part of the comparison month of the same or higher
employment rates that support a month,
2. for which the employer was required to support month
paying payroll taxes under social contribution code
(2000:980), and
3. who are not members of the employer's family.
Levels of working time and wage reduction
section 12 to provide the right to preliminary support to a
workers ' working hours reduction in participation in
short-time work during a contract period amount to
1.20% of normal working time,
2.40% of the regular working hours, or
3.60 per cent of normal working hours.
Have a central collective agreement about partial work relief
concluded, the labor exemption equivalent to working time reduction
under the first subparagraph.
section 13 to give the right to preliminary support to a
workers ' pay cut at participating in short term work
during a contract period amount to
1.12% of regular salary, if the working time reduction is
20 percent,
2.16% of regular salary, if the working time reduction is
40 per cent, or
3.20% of regular salary, if the working time reduction is
60 percent.
Support is not provided for the notice period
section 14 of the aid must not be granted for short term work
attributable to a worker's period of notice.
Conditions for tentative support when there is
collective agreements
section 15 to an employer shall be entitled to preliminary
assistance shall, subject to section 16, the following
prerequisites:
1. the employer shall be bound by a collective agreement on
short-time work concluded or approved by a central
workers ' organization.
2. the detailed conditions for the application of
short-time work and the workers shall be subject to
governed by a local collective agreements.
3. The working time and wage reduction, agreed to be
consistent with sections 12 and 13.
If there is no local party on the workers ' side, the
an agreement referred to in the first subparagraph 2 instead entered into between
the employer and the central workers ' organization.
Conditions for tentative support when there is no
collective agreements
section 16 to an employer that is not bound by such
the collective agreement referred to in section 15 shall be entitled to preliminary
support to the following prerequisites:
1. The employee's participation in short term work will be supported by
written agreement between the employer and the employee. A
such an agreement should be concluded after short-time work
actualized with the employer.
2. At least 70 percent of the workers in an operational unit
that meets the requirements under section 11 shall participate in eligible
short-time working subsidies a month.
3. The working time and wage reduction has been agreed to
be the same for all participating employees in the
operating the device.
4. The working hours and pay cut has been agreed to
be consistent with sections 12 and 13.
Calculation of preliminary support
section 17 of the basis for the preliminary support for a worker
with regard to the support month shall be calculated as follows.
The employee's regular pay will be multiplied by the
agreed working time reduction under section 12 of the
the contract period. This result shall be reduced in proportion to the
the number of whole days the employee has been absent from the
work in the part of the month to which the employee
participated in short-time work.
Tentative support paid by an amount equal to 43
per cent of the basis referred to in the first subparagraph.
Application for provisional support
section 18 an application for provisional aid shall be notified to
The tax agency within two calendar months from the expiry of the
support month. In other cases, support is not provided for
support month.
Reconciliation of preliminary support
The employer's obligation to make a declaration
Article 19 an employer who has a tentative support to do
a declaration under section 20.
Reconciliation will take place at the end of the third calendar month
from the time when an eligibility expired. If the employer
before this time for three consecutive
calendar months have not applied for provisional aid,
However, arises from the obligation to make a declaration at the
the end of the three-month period. The time when the
the obligation to make a reconciliation occurred, is a
the record time.
A period or such shorter period as the obligation to
make a reconciliation, is a reconciliation period.
What reconciliation means
20 § reconciliation means that the employer must, for each
workers as the preliminary support has meant, whether
the average working time and wage reduction that has
applied under each contract period
the record period consists of
1. corresponding to the same level as referred to in sections 12 and 13, and
2. supports the agreement in accordance with section 15 or 16.
Applied average working time reduction
section 21 of the applied average working time reduction
during a contract period is the reduction in working hours as a
workers have had or, if he or she has been
absent, would have had during the contract period.
The applied average working time reduction set out in
per cent of normal working hours.
section 22 When the applied average working time reduction
According to section 21 sets out for a worker, shall take into account
only to months or partial months during
the contract period for which preliminary support has been provided for
him or her.
The applied average working time reduction should be considered
correspond to a level under section 12 if it is at least as large as the
the percentages listed there for each level.
Applied average pay cut
section 23 of the applied average wage reduction during a
contract period is the reduction of the salary as a worker
have had or, if he or she has been absent,
would have had during the contract period.
The applied average wage reduction specified in percent
of the total of the annual salary during the contract period, rounded to the
the nearest whole number.
24 § When the applied average salary reduction in accordance with the
section 23 establishes for an employee, shall take into account only
to months or partial months during the term of
the preliminary support for him or her.
The applied average wage reduction should be considered
correspond to a level under section 13 if it is equal to the
percentages listed there for each level.
The repayment obligation for all preliminary support in certain
case
section 25 of the employer is obliged to pay back everything
tentative support paid for a worker
during the agreement period, if the applied average working time-
and the pay cut calculated on the months or parts of
months during the term for which preliminary support
for the worker's participation in short-term work not
corresponds to the same level as referred to in sections 12 and 13. The same
true if any of the specified conditions do not support the agreement
pursuant to section 15 or 16.
Calculation of the final support agreements adjusted during
contract period
section 26 of an employer who has received preliminary support is required
to pay back the difference between preliminary support and
Terminal support, if the preliminary support for a support month
calculated on a greater working time reduction than that provided
of the agreement as at the record date applies to
support month.
Final payments are calculated in the same way as preliminary
support, but based on the less working time reduction.
section 27 an employer who has received preliminary support has the right
to further support the difference between
preliminary support and terminal support, if tentative, support for
a payment month is calculated on a smaller working-time reduction
than that which results from the agreement at reconciliation time
apply for aid this month.
Final payments are calculated in the same way as preliminary
support, but based on the greater working time reduction.
Additional support shall not be granted to an employer who has
disqualification, or tax and fee liabilities
forwarded to the enforcement authority for the collection, when
the issue of such aid must be examined. The employer is a legal
person, or the natural persons who have a
significant influence in the business does not have the disqualification.
Notification of reconciliation
section 28 of the employer must assemble the amount which the employer
in the coming case is obliged to repay under 25
and 26 sections and is entitled under section 27 to a
net amount.
section 29 of an employer who is required to make a declaration
to give a notification of the reconciliation process. The notification shall be submitted
to the Swedish tax agency within two calendar months from
the record time. The notification shall state whether
the employer is obliged to pay back an amount after
compilation under section 28.
An employer who, pursuant to section 28 after compilation is
entitlement to additional support to request this in the notice of
the reconciliation process. Otherwise, you will not be paid any additional support
out of the reconciliation period.
If there are special reasons, will be deferred to give in
notification of reconciliation. If conditions have changed so
that there is no longer the conditions for deferral,
the period of grace recalled.
section 30 where a notification if reconciliation is not filed in due time,
the employer is required to pay back all the preliminary
aid. The same applies to an employer that the notification is not
specify the repayment obligation according to § 25 or 26 or
Specifies the repayable with too low amount.
The employer shall be wholly or partly exonerated from its
repayment obligation, if it is manifestly unfair to
the employer must pay back all tentative support.
The repayment obligation for irregular payments
31 § employers by providing incorrect information
or in any other way have caused that support provided on
improper basis or with an excessive amount,
repayment required for that which has been paid for
much.
For assistance in other cases submitted on the incorrect basis or with a
for the high amount, the employer is obliged to repay
only if the latter have recognised or reasonably ought to have known,
the error.
Crediting and debiting of the tax account
32 § Preliminary support and additional support to tillgodoföras
employer tax account by crediting in such that
referred to in Chapter 61. section 1 of the tax Procedure Act (2011:1244).
The aid shall be credited to the employer's tax account on 12 in
a month after the decision for payment has been made, with
except for January, when the aid instead will be credited to the
17 and in August the 12 or 17.
section 33 If an employer is obliged to refund under this
law, the tax office may decide to recover the amount. A
such decision shall indicate the amount
the employer must pay back and when the amount was last to
paid.
Last date of payment shall be determined to the 12 or 26 of
one month, in January on 17 or 26, in August 12, 17
or 26 and december 12 or 27, and at the earliest 30
days after the decision.
The amount that the employer is obliged to pay back
to charge such a tax referred to in Chapter 61. 1 §
tax Procedure Act (2011:1244).
34 § in the case of aid under this law relates to what is being said in
tax Procedure Act (2011:1244) if
1. contributions to the special account for the
tax payments in Chapter 62. section 2,
2. offsetting of 62. 11-14 § §,
3. any tax or fee that is paid in Chapter 62. section 15,
4. paid-in amount has not been credited to any
in Chapter 62. § 19,
5. payment of taxes and fees in chapter 63. 2,
4 to 6, 8 to 10, 13, 15, 16, 22 and 23 sections,
6. reimbursement of taxes and fees in Chapter 64. 2, 4, 9
and 10 sections,
7. interest in Chapter 65. 2 – 4, 7, 8, 13 and 16 and 18 sections,
8. the decision is enforceable in 68. section 1,
9. recovery of 70 chapters, and
10. other provisions on enforcement in Chapter 71.
A claim under this Act shall, for the purposes of the law
(1982:188) concerning the limitation of tax assets, etc. is considered to
be such a claim which has been imposed under
tax procedure law.
Control
35 section an employer who has applied for or received support to provide
The Swedish tax authority an opportunity to review the activity with respect
on the employer's right to support and supply the information
needed for the review.
36 § the Swedish tax authority may submit to an employer to discharge
their obligations under section 35.
An injunction may be subject to a penalty. An injunction may
not, however, be combined with a penalty if there is reason to believe
to the one who is put to have committed an offence that is
as a criminal offence, and the injunction relating to the investigation of a matter
in connection with the alleged offence.
Supervisory authority
37 § Matters under this Act, except for the matters referred to in paragraphs 5 to 8,
examined by the tax agency.
Appeal
38 § Decision under this Act may be appealed to the General
Administrative Court. Leave to appeal is required at
appeal to the administrative court. Decisions referred to in paragraphs 5 to 8 and
decisions on such a deferral, as referred to in chapter 63. section 23 of the
tax Procedure Act (2011:1244) may not be appealed.
