Rights & Guidelines
The Association has adopted the following principles as guidelines for egenanställningsföretag. Basic pre-requisites for conducting egenanställning are that the egenanställda are employed by the egenanställningsföretag, that the employer’s responsibility rests with the egenanställningsföretag, that the company has customer support as well as that the egenanställningsföretag conducts its business legally and ethically correctly.
Before the egenanställd performs any work, the egenanställd must join a egenanställningsföretag. Before work begins, the customer must be informed that invoicing will take place from an egenanställningsföretag and also from which egenanställningsföretag the invoicing will take place.
The egenanställningsföretag should develop processes to document what work is to be performed, where the work is to be performed and when the work is to be performed. It is important that it must be possible to ensure what has been agreed.
Self-employed persons are entitled to sick pay according to the Act (1991:1047) on sick pay (Sick Pay Act). The “egenanställningsföretag” determines whether the egenanställd has qualified for sick pay, for which period sick pay is to be paid and lost earnings.
The qualification rules can be found in the Sickness Pay Act.
The period is determined by the egenanställd planned working hours. Lost work income is assessed based on the information that was submitted in connection with planning the working hours.
The egenanställningsföretag is an employer, therefore the company has a rehabilitation responsibility. The responsibility covers the period of employment, i.e. up to and including the last day of employment.
Egenanställning should not be a means of wage dumping. In order to counteract wage dumping, the egenanställningsföretag apply an in-depth review of work whose hourly wages fall below the amounts that follow from wage statistics.
Work environment responsibility
Egenanställningsföretag are employers and thus have the ultimate employer responsibility, which includes work environment responsibility according to the Work Environment Act (1977:1160).
In order to counter work environment risks, the egenanställningsföretag must, in relation to the egenanställd, carry out systematic environment work including, among other things, documentation, follow-up, risk reduction to the extent possible and training in work environment issues. The systematic work environment work must take place continuously.
The egenanställd must receive holiday pay according to the Holiday Act.
If holiday pay is paid in connection with the termination of employment, the salary specification must state the size of the holiday pay in kroner and öre, and the employment contract states that the holiday pay is paid upon termination of employment.
The egenanställningsföretag have no personal interest in obtaining the intellectual rights that are created during assignments.
The egenanställningsföretag must ensure, based on the egenanställdes wishes, that the intellectual property rights either 1) remain with the egenanställd or 2) that they are transferred to the customer.
If the egenanställd has not yet turned 18, an in-depth review of the assignment must be carried out to ensure compliance with the rules that apply to minors. For example, the guardian’s consent must be obtained in all cases where the egenanställd has not yet turned 16.
Policy for external communication, in all kinds of media without territorial limitation, regarding the price of "egenanställd" services.
Price or earnings that egenanställningsföretag receive for egenanställning and which constitute a percentage of the invoice amount must be stated in relation to the invoice amount excluding VAT.
The eegenanställningsföretag must deduct 30% in A-tax according to the Swedish Tax Agency’s rules regarding the taxation of side income.