Government measures in key jurisdictions 5th edition - Flipbook - Page 136
Sweden
Unemployment insurance: The qualifying period for obtaining compensation from
the unemployment insurance was temporarily reduced during the period March 2020
to December 2021. However, regular rules apply from 1 January 2021. In addition, the
compensation will be paid out at a higher level until 31 December 2022, as the cap has
temporarily been modified.
Social contributions: The social security contributions were reduced between
1 March 2020 and 30 June 2020 (the reduction applies for a maximum number of
30 employees and is capped at SEK 5,300 per employee). Regular social security
contributions apply from 1 July 2020. However, social security contributions for young
employees (18 to 23-year olds) are reduced between 1 January 2021 and
31 December 2021.
Tax deferment: Companies can seek deferment of certain tax payments for the
period January to December 2020, however subject to an interest being paid.
•
Insolvency
The Swedish Government has not made any changes to the insolvency legislation due
to the Covid-19 pandemic.
Has the
government made
any changes to
insolvency
legislation?
Contractual
Issues
•
The Swedish Government has not introduced new legislation due to the Covid-19
pandemic that would specifically reinforce contracts between commercial entities.
Normal contractual rules apply.
What measures have
been taken to
reinforce contracts?
Property
Have any changes
been made to
the laws around
property, rent and
enforcement?
136
New temporary act enables stricter restrictions
A new act on special restrictions to prevent the spread of Covid-19 (the “Pandemic Act”)
entered into force on 10 January 2021. The Pandemic Act gives the Swedish Government,
or any other authority authorised by the Swedish Government, the competence to issue
restrictions in order to reduce the spread of Covid-19.
For inter alia shopping centres, department stores, service facilities and other retail
venues, as well as gyms, sport facilities and other facilities for leisure or cultural activities
that are open to the public, the Swedish Government, or an authorised authority, may
issue provisions limiting the opening hours and the number of visitors allowed at the
premises. The Pandemic Act also authorises the Swedish Government to prescribe that
retail venues and facilities for leisure or cultural activities must be kept completely closed,
if other infection control measures are deemed insufficient.
Government measures in key jurisdictions
