F-tax and business operations

The party programme describes how wage workers are pressured to instead sell their labour as self-employed and demands that permanent employment be re-established as the norm, and that the law prevent employers from disclaiming responsibility through contract chains. The election manifesto points out gig and SMS jobs as the source of insecurity. A requirement for tax approval and multiple clients prevents exactly false self-employment and therefore aligns with the plan's direction.

• prevent false self-employmentdecisive»pressas att i stället sälja sin arbetskraft som egenföretagare.« (party programme ↗)“are pressured to instead sell their labour as self-employed.”
• employment as the norm»Tillsvidareanställningen som faktisk norm på arbetsmarknaden« (party programme ↗)“Permanent employment as the actual norm on the labour market”
• no circumvented employer responsibility»förhindra arbetsgivarens praktiska ansvarsfriskrivelse genom olika kedjor av kontrakt.« (party programme ↗)“prevent the employer's practical disclaimer of responsibility through various contract chains.”
• insecure forms of employment»Otryggheten skapas genom tillfälliga anställningar, sms-jobb, gig-jobb, deltidsjobb och bemanningsjobb.« (2022 manifesto ↗)“Insecurity is created through temporary employment, SMS jobs, gig jobs, part-time jobs and staffing agency jobs.”

The plan's core commitment is action against labour crime and the requirement for fair competition: it must never pay to gain competitive advantages by neglecting employees' rights. The counter-proposal's requirement for approval for F-tax status and multiple clients targets precisely false self-employment that undermines employer responsibility and labour law. The plan also supports strong labour law legislation and the stopping of tax evasion. Therefore, the plan supports the requirement.

• action against labour crimedecisive»Krafttag mot arbetslivskriminaliteten. Arbetslivs kriminalitet ska inte finnas på svensk arbetsmarknad och offentliga arbetsgivare och upphandlare ska vara föredömen i att verka för en sund konkurrens.« (2022 manifesto ↗)“Action against labour crime. Labour crime must not exist on the Swedish labour market and public employers and procurers must be models in working for fair competition.”
• no competitive advantages from circumventing labour law»Det ska aldrig löna sig att begå brott eller skaffa sig konkurrensfördelar genom att försumma de anställdas rätt till en trygg arbetsmiljö.« (2022 manifesto ↗)“It must never pay to commit crime or gain competitive advantages by neglecting employees' right to a safe working environment.”
• strong labour law as protection»arbetsrättslig lagstiftning behövs som skydd för de anställda.« (party programme ↗)“labour law legislation is needed as protection for employees.”
• stop tax evasion»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax evasion, welfare crime and money laundering must be stopped.”

flags: citat_migrerat

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The party programme binds the party to functional labor law and to the Swedish model with collective agreements, and particularly points out the part of the labor market where workers have weak attachment and few rights. Requiring approval for self-employment tax status for solo self-employed counteracts precisely false self-employment that undermines employer responsibility. It aligns with the requirement that the state shall ensure fair market conditions prevail.

• cherished labor lawdecisive»Vi vill värna en fungerande arbetsrätt och ge arbetstagare inflytande över både arbetets innehåll och arbetstiden.« (party programme ↗)“We want to cherish functional labor law and give workers influence over both work content and working time.”
• protection for precarious employment»På den del av arbetsmarknaden där arbetstagarna ofta har svag anknytning och få rättigheter är inflytandet mycket litet.« (party programme ↗)“On that part of the labor market where workers often have weak attachment and few rights, influence is very small.”
• the Swedish model and collective agreements»Vi värnar den svenska modellen där arbetsmarknadens parter gemensamt förhandlar fram vad som ska gälla på arbetsmarknaden genom kollektivavtal.« (party programme ↗)“We cherish the Swedish model where labor market parties jointly negotiate what shall apply on the labor market through collective agreements.”
• fair market conditions»Staten ska genom lagstiftning och övervakning se till att sunda villkor råder på marknaden.« (party programme ↗)“The state shall through legislation and monitoring ensure that fair conditions prevail on the market.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan's main commitment in this area is to make it simpler and cheaper to start and run a business, with a new simplified business form for microenterprises and clearing away regulatory red tape. A requirement for approved F-tax status and for more than one client to be allowed to work as a self-employed person instead raises a new threshold for those who want to support themselves as solo entrepreneurs. The plan thus argues for fewer, not more, such requirements on the smallest companies.

• simplified rules for microenterprisesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små. Vi vill införa en ny och förenklad företagsform för mikroföretag, så att fler ska våga testa att driva företag.« (2022 manifesto ↗)“Clear away regulatory red tape for entrepreneurs, large and small. We want to introduce a new and simplified business form for microenterprises, so that more people dare to try running a business.”
• support self-employment»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare. Det ska löna sig att driva företag och skapa jobb.« (2022 manifesto ↗)“Lower taxes on employment and entrepreneurship, especially for small businesses and self-employed individuals. It should be rewarding to run a business and create jobs.”
• good conditions for self-employed»Goda villkor för entreprenörer, egenföretagare och små företag är därför avgörande för att skapa nya jobb.« (party programme ↗)“Good conditions for entrepreneurs, self-employed individuals and small businesses are therefore crucial for creating new jobs.”
• lower barriers to employment»Det måste bli billigare och lättare att anställa, särskilt personer som står långt från arbetsmarknaden.« (2022 manifesto ↗)“It must become cheaper and easier to hire, especially people who are far from the labour market.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan explicitly wants to adapt the tax system to the growing sharing economy and protects subsistence entrepreneurship as something that broadens the labour market and increases freedom. A requirement for self-employed status with multiple commissioners to work as an independent contractor raises instead the threshold for the one who supports themselves on commissions. It goes against the plan's line on lower thresholds and reduced regulatory burden.

• tax rules for the sharing economydecisive»En startup-kommission ska tillsättas och skattesystemet anpassas bättre till den växande delningsekonomin.« (2022 manifesto ↗)“A start-up commission shall be appointed and the tax system adapted better to the growing sharing economy.”
• protect subsistence entrepreneurship»kallat levebrödsföretagande – vidgar arbetsmarknaden och ökar människors frihet.« (party programme ↗)“called subsistence entrepreneurship – broadens the labour market and increases people's freedom.”
• easy to do right»Vi vill ha spelregler som gör det lätt att göra« (party programme ↗)“We want rules that make it easy to do”
• reduced regulatory burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och« (party programme ↗)“The regulatory burden for small enterprises shall decrease, through efforts at both municipal, state and”

The party programme makes personal initiative the foundation for entrepreneurship and requires that bureaucracy and complicated rules be countered and that tax rules be kept as simple as possible. Requiring approval for individual business tax registration (F-tax) with at least two clients to be able to work as self-employed builds a new threshold into entrepreneurship. The programme's employment protection stance does speak against circumventing employer responsibility, but it simultaneously explicitly warns against unmotivated thresholds.

• personal initiative in entrepreneurshipdecisive»Det personliga initiativet utgör grunden för nyföretagande.« (party programme ↗)“Personal initiative is the foundation for entrepreneurship.”
• counter regulatory complexity»Byråkrati och krångliga regler ska motverkas.« (party programme ↗)“Bureaucracy and complicated rules shall be countered.”
• avoid unmotivated thresholds»Lagstiftning om anställningsskydd ska skapa rimlig trygghet för de anställda utan att leda till omotiverade trösklar in på arbetsmarknaden.« (party programme ↗)“Employment protection legislation shall create reasonable security for employees without leading to unmotivated thresholds to the labour market.”
• simple tax rules»Det är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland annat småföretagsamhet.« (party programme ↗)“It is moreover important that tax rules be shaped as simply as possible in order to thereby facilitate small business among others.”

The plan wants conditions for starting and operating a business to improve and the tax system to become simpler, not for new barriers to be built into the F-tax system. A requirement for multiple clients to be approved at all would shut out sole proprietors and add administration of precisely the kind the plan promises to remove. The counter-proposal's demand therefore goes against the plan's entrepreneurial line.

• good conditions for starting businessesdecisive»Villkoren för att starta, växa och expandera behöver vara goda för att fler ska våga lämna trygga och välbetalda jobb för att starta företag.« (2022 manifesto ↗)“Conditions for starting, growing, and expanding need to be good so that more people dare leave secure and well-paid jobs to start businesses.”
• simpler tax system»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“For this to happen, the tax system must become simpler, and corporate, knowledge, and capital taxes must be competitive and encourage investments in Sweden.”
• reduced administration»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of red tape”
• entrepreneurship as societal value»Företagsamhet och entreprenörskap är oundgängliga tillgångar för ett gott samhälle med utvecklingskraft.« (party programme ↗)“Entrepreneurship and business enterprise are essential assets for a good society with development potential.”

The plan's decisive commitment in the field is to lower thresholds for starting and running a business and to relieve small businesses' administrative burden. The counter-proposal's requirement for approved tax status with conditions about more than one client instead raises the threshold for those who want to work as self-employed. The plan at the same time protects the Swedish model, but the more specific starting point speaks against the requirement.

• lowered thresholds for entrepreneurshipdecisive»Mer måste göras för att stimulera nyföretagande. I ett steg att sänka trösklarna och för att fler personer ska ta steget och förverkliga sin drivkraft vill Sverigedemokraterna ta fram ett starta eget-bidrag för yrkesverksamma.« (2022 manifesto ↗)“More must be done to stimulate new entrepreneurship. As a step to lower thresholds and for more people to take the step and realize their drive, Sweden Democrats want to develop a start-your-own-business grant for self-employed individuals.”
• promote new entrepreneurship»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for new entrepreneurship and entrepreneurship”
• regulatory simplification»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and relieve small businesses' administrative burden”
• the Swedish model»Försvara den svenska modellen« (2022 manifesto ↗)“Defend the Swedish model”