Self-employment in Sweden: how it works (2025)
Self-employment means that you freelance but let a self-employment company, such as Worknode, be your employer and handle invoicing, tax and payroll. You don't have to set up a company, pay F-tax and do your bookkeeping, but you can still get paid professionally for your assignments. Worknode handles employer contributions and preliminary tax according to the Swedish Tax Agency's rules, while VAT is added to the invoice depending on the type of service (usually 25%, sometimes 12% or 6%).
This page gives you a short and clear overview of how self-employment works and how it differs from F-tax and limited companies.
Sources: Swedish Tax Agency and Verksamt.
What is self-employment?
Self-employment is a form of employment where you work as a freelancer or consultant, but are employed by a self-employment agency instead of setting up your own company. You find your own assignments, set your own fees and deliver the work to the client. The self-employment agency handles invoicing, salary payments and reporting to the Swedish Tax Agency.
As a self-employed person at Worknode:
Worknode is your formal employer
you invoice the customer via the Worknode platform
you get a salary with A-tax, employer's contributions and social security contributions paid
you are covered by collectively agreed insurance and security under our terms
The model is suitable for those who want to try freelancing, combine assignments with employment, or simply avoid bookkeeping, VAT returns and administration that comes with their own business.
Step by step - how to invoice via Worknode
Create an account
Register and fill in the essential information - name, address and social security number - and you're good to go.
Send your invoice
Invoicing as a private individual via Worknode only takes a few minutes.
Then it's a matter of waiting for the payment from your client.
Get your salary in your account
As soon as your invoice is paid, you can receive your salary directly into your account. We'll take care of all the fees, VAT and taxes (and pension if you want).
Welcome to the world of easy invoicing without a company!
Tax, social security contributions and VAT (overview)
Tax and social security contributions
As a self-employed person via Worknode, you are taxed as an employee:
you receive a salary with A-tax, which means that Worknode deducts preliminary tax on each salary payment
Worknode calculates and pays employer and other social security contributions on your gross pay
you get a control statement/annual statement pre-printed on your personal tax return
F-tax is not normally necessary when you invoice via self-employment, as you are not invoicing in your own name. However, you can have F or FA tax if you run your own business on the side and still use Worknode for specific assignments.
Moms
VAT (value added tax) depends on the type of service or good being sold:
Standard VAT is 25% on most services and goods
12% VAT may apply to certain food products and hotels, for example
6% VAT may apply to, for example, culture, books, newspapers and some transport
Worknode will help you apply the correct VAT rate to the invoice based on the information you enter, but you are always responsible for ensuring that the assignment is correctly described. For detailed examples and exceptions, we refer to the Swedish Tax Agency's and Verksamt.se's guides.
Self-employment vs Sole proprietorship vs Limited company
There are several ways to charge for freelance work. Here is a simplified comparison:
Self-employment via Worknode
Advantages:
quick start - no need to register a company
no current accounts or VAT returns
salary with A-tax, employer contributions and social security contributions are handled for you
insurance and collective agreement-like security are included according to our terms
easy administration in a single system
Disadvantages:
you pay a fee/commission to the self-employment agency
you don't have your own organization number to build a brand on
Sole proprietorship
Advantages:
own organization number and full own responsibility
greater freedom in how you make deductions and plan your finances
can be beneficial at higher and stable incomes if you want to run a business long-term
Disadvantages:
you are responsible for bookkeeping, VAT accounting and annual reconciliation
you pay self-employed contributions instead of employer contributions
more administration and requirements to keep track of rules and deadlines
Limited liability companies
Advantages:
the company is a separate legal entity, which provides limited personal liability
often easier to take on partners or sell the company
can be tax efficient at higher profits and dividends
Disadvantages:
requires share capital and registration with the Swedish Companies Registration Office
annual reporting requirements and more formal administration
more complex than self-employment, especially in the beginning
Self-employment is often a good first step for those who want to try out freelance work, get started quickly or have a flexible solution alongside employment. Once you've built up a stable client base, you can compare what a sole trader or limited company would entail.
Try invoicing without a company with Sweden's most convenient and reliable service.
Freelance smarter with WorkNode.
Frequently asked questions about self-employment (FAQ)
Do I need F-tax to self-employ?
Usually no. When you use Worknode, you invoice via us as an employer and receive salary with A-tax. F- or FA-tax becomes relevant if you also run your own business and invoice in your own name. Definitions and details can be found at the Swedish Tax Agency and Verksamt.
Which VAT rate applies to my mission?
In most cases, VAT is 25%, but for some services, such as cultural, printing or passenger transport, 6% may apply. Other sectors may be subject to 12%. Depending on the type of service and customer, check with the Swedish Tax Agency or Verksamt for specific exemptions. In Worknode, select the VAT rate when you create the invoice.
Can I get ROT or RUT through self-employment?
It depends on the type of work you do, who the customer is and what the conditions are. ROT and RUT only apply to the cost of labor, not materials or travel. The customer must meet the Swedish Tax Agency's requirements and approve the arrangement. Always ensure that the work is eligible for ROT or RUT according to the Swedish Tax Agency's rules before promising deductions.
How quickly do I get paid when I invoice via Worknode?
Once your customer has paid the invoice and the payment has been registered with Worknode, we will process employer contributions and preliminary tax and then pay your net salary. The exact dates are stated in our payroll procedures and conditions. If you have questions about a specific invoice, you can contact our support.
How is invoicing done in practice?
You create an account with Worknode, enter the assignment and create an invoice in the platform. The invoice is sent to the customer. Once it's paid, Worknode handles tax, fees and payroll. If you want to see how much is left after tax, you can use our salary calculator before setting your fee.