Third-country hiring: notification guidance gives three-month limit

Skatteverket’s guidance accompanying the preliminary A-tax form now says that employers hiring a citizen of a country outside the EU/EEA must notify the agency by the end of the third month after the calendar month in which employment began. It directs employers to the separate notification form, SKV 1160, and its instructions on documents to retain.Skatteverket

The earlier version of the page instead instructed employers to notify each hire by the 12th of the following month. That is the wording replaced in this guidance update; the page comparison does not by itself establish when the underlying legislation changed.Skatteverket

The pre-employment check remains a separate task: the employer must establish that the person is entitled to stay and work in Sweden before the job begins. The notification timetable should therefore not be used as a reason to postpone that check.Skatteverket

SKV 4402 itself concerns preliminary tax for people who are not registered as residents in Sweden but stay for at least six months and work during all or part of that period. Employers and payroll advisers should distinguish this tax application from the employer’s SKV 1160 notification, and consult the linked notification instructions for the case at hand.Skatteverket