Below is a summary of the current support measures:

• Extended rules on short-time work apply from March 16 to December 31, 2020. There are proposals for further extension until June 30, 2021.
• The transition support is extended. The support can also be applied for May–July 2020. Sole proprietors can also apply.
• Compensation for sick pay costs – for the accounting periods April–July, compensation was provided with 100% of the sick pay costs. For the accounting periods August–December 2020 (declaration dates September 12 – January 17), compensation is provided for sick pay costs to the extent that the sick pay costs exceed a certain amount.
• Waiting period and sickness benefit for entrepreneurs – extended until December 31, 2020. According to previous decisions, the support means that self-employed individuals from March 11, 2020, are entitled to a standard compensation (sickness benefit from the Social Insurance Agency) of 804 SEK per day for days 1–14 during the sick period.
• Waiting period for employees – extended until December 31, 2020. The support means that employees who have had a waiting period deduction from March 11, 2020, are entitled to a standard compensation (sickness benefit from the Social Insurance Agency) of 700 SEK. From June 1, 2020, the standard compensation is 804 SEK.
• The removal of medical certificates (first 14 days) for employees is extended until December 31, 2020.
• Deferral of payment of employer contributions, preliminary tax deductions, and VAT – can be applied for three of the accounting periods January–September 2020. For quarterly VAT, deferral can be granted for at most one accounting period. For annual VAT, deferral can be granted for VAT to be reported during the period December 27, 2020–January 17, 2021.
• Tax-free parking – access to free parking at the workplace is tax-free during the period April–December 2020.
• Tax-free “corona gift” – employers can give their employees tax-free gifts (not cash) up to a total value of 1,000 SEK including VAT/employee during the period June–December 2020.
• Benefit of free taxi rides – for employees who normally use public transport for their work commutes, free taxi rides are valued from March 2020 at no more than what a corresponding journey by public transport would have cost. This applies as long as the Public Health Agency’s recommendations on restrictions to reduce the spread of infection in public transport apply.

Source: The Government and Björn Lundén