SwedenSkatteverket
Non-EU/EEA hires must be reported to Skatteverket within three months
The SKV 1160 notification, one per hire, is due by the end of the third month after the calendar month employment began — replacing the 12th-of-the-following-month limit.
By Taxxa AI OyPublished 11 August 2026
Industry: Across industries
An employer that hires a citizen of a country outside the EU/EEA must notify Skatteverket of the hireSkatteverket no later than the end of the third month after the calendar month in which the employment began
Skatteverket. The notification is filed on form SKV 1160
Skatteverket, Underrättelse – Anställning av tredjelandsmedborgare, with one form for each person hired
Skatteverket, sent to Skatteverket, 205 30 Malmö. Where a worker is posted to Sweden rather than hired here, the same three-month count runs from the calendar month in which the person started work in Sweden.
The three-month limit comes from the amending ordinance SFS 2024:1054, issued on 21 November 2024 and in force from 1 January 2025, which rewrote 7 kap. 1 b § Utlänningsförordningen. It replaces the earlier deadline of the 12th of the month after employment beganSkatteverket.
Both Swedish and foreign employers are covered, and the employer that holds the employment contract is the one that files, regardless of who pays the wage during the Swedish assignment. The duty applies whether or not the worker holds a permanent residence permit in Sweden and however short or long the employment lasts. A third-country national means a person who is not a citizen of an EU or EEA country or of SwitzerlandSkatteverket; people with long-term resident status in an EU country and family members of EEA or Swiss citizens with free-movement rights fall outside the duty. Where the worker has no personnummer or samordningsnummer yet, the employer enters the date of birth on the form and files a fresh form with the number once it is assigned.
The notification timetable is separate from the check the employer must complete before work begins: confirming that the worker is entitled to stay and work in Sweden and keeping a copy of the residence permit or equivalent document for 12 months after the employment ends.
SKV 4402 itself is the worker's application for preliminary A-tax, for people who are not registered as residents in Sweden but stay for six months or longer and work during all or part of that time; a copy of the passport, identity card or equivalent should be enclosed so Skatteverket can process it. Employers and payroll advisers should keep that tax application distinct from the employer's own SKV 1160 notification.
Legal basis: the notification duty in 7 kap. 1 b § Utlänningsförordningen and the pre-employment control duty in 20 kap 12 § Utlänningslagen.
File form SKV 1160 for each third-country hire within the three-month limit; verify the right to work before employment starts and keep the permit copy for 12 months after it ends.