2026-01-142025/26:SfU14 · p.2SfUMigration & social insurance

Exceptions from liability for fees

Exemption from social security contributions for nonprofit organizations' payments to sports and outdoor-activity practitioners

What's at stake: The outcome affects nonprofit outdoor-recreation organizations and their ability to pay small amounts of compensation to practitioners without added administrative and financial burdens, and matters to the millions of members of outdoor-activity associations across the country.

Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.

What the vote decides

The question is whether the exemption from employer contributions that currently applies to nonprofit sports organizations' payments to practitioners should also apply to nonprofit outdoor-recreation organizations, or whether the current limitation should remain pending the government's own decision.

Yes Yes — the committee proposal

The committee notes that the government has closed its review of the proposal to put outdoor-recreation organizations on equal footing with sports organizations without proceeding with it, but trusts that the government will act appropriately if there are grounds to, and therefore rejects the motions.

No No — the reservations

Reservation 2 (V, C, MP)

V, C and MP want to extend the exemption in the Social Security Contributions Act to also cover outdoor-recreation organizations, since outdoor recreation provides a societal benefit similar to that of sports but is currently treated differently, creating uncertainty and unequal application across the country.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 2 by V, C, MP.

Abstain The party marks a position of its own that is not one of the two final alternatives.

What each plan points to — and how the party voted

For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.

PlanVoteConfidenceEvidence
Vown reservationNoNo 0/17/0/5follows the planconfidence: lownot addressed
SNoYes 91/0/0/15departs from the planconfidence: lownot addressed
MPown reservationNoNo 0/16/0/2follows the planconfidence: mediumnot addressed
Cown reservationNoNo 0/20/0/4follows the planconfidence: mediumnot addressed
LNoYes 12/0/0/4departs from the planconfidence: mediumnot addressed
KDNoYes 17/0/0/2departs from the planconfidence: mediumnot addressed
MNoYes 59/0/0/9departs from the planconfidence: mediumnot addressed
SDNoYes 61/0/0/10departs from the planconfidence: lownot addressed

Committee proposal

The Riksdag rejects the motions 2025/26:2820 by Vasiliki Tsouplaki et al. (V) proposal 8, 2025/26:3180 by Anne-Li Sjölund et al. (C) proposal 8, 2025/26:3775 by Amanda Lind et al. (MP) proposal 69 and 2025/26:3776 by Mats Berglund et al. (MP) proposal 3.

Original (Swedish)

Riksdagen avslår motionerna 2025/26:2820 av Vasiliki Tsouplaki m.fl. (V) yrkande 8, 2025/26:3180 av Anne-Li Sjölund m.fl. (C) yrkande 8, 2025/26:3775 av Amanda Lind m.fl. (MP) yrkande 69 och 2025/26:3776 av Mats Berglund m.fl. (MP) yrkande 3.

Riksdag decision: The Riksdag rejected 16 proposals on social security contributions in motions submitted during the general motion period in 2025. The motions concern, among other things, reduced employer contributions and exceptions from liability for fees. Social security contributions are collected to finance the social security systems and are paid as employer contributions or self-employed contributions. The Riksdag primarily refers to earlier statements and decisions.

Counter-proposals

Plan vs actual vote

Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.

VVänsterpartietNoNofollows the plannot addressed

The plan lifts sport and outdoor life as important for people's wellbeing and wants to secure good conditions and independence for association and cultural life.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan lifts sport and outdoor life as important for people's wellbeing and wants to secure good conditions and independence for association and cultural life. That outdoor organizations receive the same exemption from fee obligations as sports aligns with that, since it strengthens associations' conditions. The documents say nothing about social contributions, however, so the conclusion is derived from the association principle.

Original (Swedish)

Planen lyfter idrott och friluftsliv som viktiga för människors välmående och vill säkra goda villkor och självständighet för förenings- och kulturlivet. Att friluftsorganisationer får samma undantag från avgiftsskyldighet som idrotten ligger i linje med det, eftersom det stärker föreningarnas förutsättningar. Dokumenten säger dock inget om socialavgifter, så slutsatsen härleds ur föreningsprincipen.

  • sport and outdoor life valued equallydecisive»Idrott och friluftsliv spelar stor roll för många människors glädje,« (party programme ↗)“Sport and outdoor life play a large role for many people's joy,”
  • strong independent association life»folkbildning, konst, kultur- och föreningsliv.« (party programme ↗)“folk education, art, culture and association life.”
  • support for leisure activities»Ge barn och ungdomar möjligheter till kommunalt stödda fritidsaktiviteter« (2022 manifesto ↗)“Give children and young people opportunities for municipality-supported leisure activities”
SSocialdemokraternaNoYesdeparts from the plannot addressed

The plan says nothing about social security contributions for non-profit organizations, but it sets requirements for equal access to sports and outdoor life throughout the country and for a vigorous association life that supports children and young people.

Plan documents: party programme

Reasoning and quotes

The plan says nothing about social security contributions for non-profit organizations, but it sets requirements for equal access to sports and outdoor life throughout the country and for a vigorous association life that supports children and young people. That outdoor organizations are treated equivalently with sports follows from that principle. The position is derived from the plan's view of associations' social value.

Original (Swedish)

Planen säger inget om socialavgifter för ideella organisationer, men den ställer krav på jämlik tillgång till idrotts- och friluftsliv i hela landet och på ett livskraftigt föreningsliv som stöttar barn och unga. Att friluftsorganisationer behandlas likvärdigt med idrotten följer av den principen. Ställningstagandet är härlett ur planens syn på föreningslivets samhällsnytta.

  • equal access to outdoor lifedecisive»Jämlik och jämställd tillgång till idrotts- och friluftsliv i hela landet.« (party programme ↗)“Equal and equal access to sports and outdoor life throughout the country.”
  • vigorous association life»Livskraftigt föreningsliv som särskilt stöttar barn och unga.« (party programme ↗)“Vigorous association life that particularly supports children and young people.”
  • leisure's value for community»En rik fritid och aktiv idrottsverksamhet främjar en känsla av sammanhang och ökad gemenskap.« (party programme ↗)“Rich leisure time and active sports activity promote a sense of belonging and increased community.”
  • strong popular movements»Livskraftiga folkrörelser för att hålla ihop samhället.« (party programme ↗)“Vigorous popular movements to hold society together.”

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.

MPMiljöpartietNoNofollows the plannot addressed

The plan wants to give more money to outdoor recreation organisations and establishes that civil society shall receive support from the public sector with long-term and clear terms.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to give more money to outdoor recreation organisations and establishes that civil society shall receive support from the public sector with long-term and clear terms. Putting outdoor recreation organisations on equal terms with sport in the exemption from fee liability improves precisely their conditions. The plan therefore supports the demand, even if fee rules are not mentioned explicitly.

Original (Swedish)

Planen vill ge mer pengar till friluftsorganisationerna och slår fast att civilsamhället ska få stöd från det offentliga med långsiktiga och tydliga villkor. Att jämställa friluftsorganisationer med idrotten i undantaget från avgiftsskyldighet förbättrar just deras villkor. Planen stöder därför kravet, även om avgiftsregler inte nämns uttryckligen.

  • support for outdoor recreation organisationsdecisive»ge mer pengar till friluftsorganisationerna så att fler kan njuta av svensk natur.« (2022 manifesto ↗)“give more money to outdoor recreation organisations so that more can enjoy Swedish nature.”
  • public support to civil society»Civilsamhället stöds ekonomiskt genom medlemskap och gåvor, men ska också få stöd från det offentliga.« (party programme ↗)“Civil society is supported economically through membership and gifts, but shall also receive support from the public sector.”
  • clear terms for associations»Stöd och villkor för civilsamhället måste vara långsiktiga och tydliga.« (party programme ↗)“Support and terms for civil society must be long-term and clear.”
  • outdoor recreation's social value»Friluftslivet ger jobb i hela landet och ser till att fler människor får komma ut och njuta av vår fantastiska natur.« (party programme ↗)“Recreation has created jobs throughout the country and ensures that more people get to go out and enjoy our fantastic nature.”
CCenterpartietNoNofollows the plannot addressed

The election manifesto establishes that the importance of outdoor recreation for public health is indisputable and equates it with sport and culture's contributions.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto establishes that the importance of outdoor recreation for public health is indisputable and equates it with sport and culture's contributions. The party programme requires increased space for voluntary efforts and that politics' task is to tear down obstacles for civil society's power. That outdoor recreation organizations are treated worse than sports in fee regulations is such an obstacle, therefore the counter-proposal's requirement lies in line with the plan.

Original (Swedish)

Valmanifestet slår fast att friluftslivets betydelse för folkhälsan är odiskutabel och likställer det med idrottens och kulturens insatser. Partiprogrammet kräver ökat utrymme för ideella insatser och att politikens uppgift är att riva hinder för civilsamhällets kraft. Att friluftsorganisationer behandlas sämre än idrotten i avgiftsreglerna är ett sådant hinder, varför motförslagets krav ligger i linje med planen.

  • outdoor recreation equals sportsdecisive»Idrottsrörelsen och Sveriges folkrörelser gör värdefulla insatser för att bygga tillit och gemenskap. Idrotten, friluftslivets och kulturens betydelse för folkhälsan är odiskutabel.« (2022 manifesto ↗)“The sports movement and Sweden's popular movements make valuable contributions to build trust and community. Sports, outdoor recreation's and culture's importance for public health is indisputable.”
  • tear down obstacles for civil society»Politikens uppgift är att riva hinder och röja väg för denna utvecklingskraft.« (party programme ↗)“Politics' task is to tear down obstacles and clear the way for this developmental power.”
  • increased space for voluntary efforts»Demokratin, den demografiska utvecklingen och människors önskan om ökad makt över sin egen vardag kräver ökat utrymme för ideella insatser, föreningsarbete och socialt och kulturellt entreprenörskap.« (party programme ↗)“Democracy, the demographic development and people's wish for increased power over their own everyday life require increased space for voluntary efforts, association work and social and cultural entrepreneurship.”
  • lower employer fees»Arbetsgivaravgiften behöver sänkas, i ett första skede för ett företags första anställda, för människor som står långt från arbetsmarknaden liksom de som har låga inkomster.« (2022 manifesto ↗)“The employer's fee needs to come down, in a first stage for a company's first employee, for people standing far from the labour market as well as those with low incomes.”
LLiberalernaNoYesdeparts from the plannot addressed

The plan establishes that civil society is a precondition for democracy and that it shall be easy to engage in everything from sports clubs to other associations, and it wants to improve civil society's financing.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan establishes that civil society is a precondition for democracy and that it shall be easy to engage in everything from sports clubs to other associations, and it wants to improve civil society's financing. That outdoor organizations are treated as sports in the matter of payroll taxes follows from this equal treatment. The plan also explicitly values the right of public access and outdoor recreation's conditions.

Original (Swedish)

Planen slår fast att civilsamhället är en förutsättning för demokratin och att det ska vara enkelt att engagera sig i allt från idrottsklubbar till andra föreningar, och den vill förbättra civilsamhällets finansiering. Att friluftsorganisationer behandlas som idrotten i fråga om socialavgifter följer av den likabehandlingen. Planen värnar dessutom uttryckligen allemansrätten och friluftslivets villkor.

  • equal conditions for associational lifedecisive»Politiken ska bidra till att det civila samhället ges goda förutsättningar. Det ska vara enkelt och uppskattat att engagera sig i en idrottsklubb, scoutkår, folkbildningsorganisation, social hjälporganisation, intresseorganisation eller någon annan del av det civila samhället.« (party programme ↗)“Politics shall contribute to civil society being given good conditions. It shall be easy and appreciated to engage in a sports club, scout troop, adult education organization, social aid organization, interest organization or any other part of civil society.”
  • strengthened financing of civil society»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue to improve civil society's financing through both broader tax deductions for donations and long-term state grants.”
  • civil society as foundation of democracy»Samhället byggs underifrån – civilsamhället är inte ett komplement till utan en förutsättning för demokratin.« (2022 manifesto ↗)“Society is built from below – civil society is not a complement to but a precondition for democracy.”
  • valued outdoor recreation»Allemansrätten ska värnas.« (party programme ↗)“The right of public access shall be valued.”

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.

KDKristdemokraternaNoYesdeparts from the plannot addressed

The plan establishes that non-profit activities should be prioritized over commercial interests when the state's and municipalities' recreational policy is designed, and that the right of public access shall be preserved so that outdoor life is available close by for everyone.

Plan documents: party programme

Reasoning and quotes

The plan establishes that non-profit activities should be prioritized over commercial interests when the state's and municipalities' recreational policy is designed, and that the right of public access shall be preserved so that outdoor life is available close by for everyone. That outdoor organizations are treated worse than sports in fee matters conflicts with this and with the plan's requirement for tax legal equal treatment. The counter-proposal's demand for an expanded exemption is therefore supported by the plan.

Original (Swedish)

Planen slår fast att ideell verksamhet ska prioriteras framför kommersiella intressen när statens och kommunernas fritidspolitik utformas, och att allemansrätten ska bevaras så att friluftsliv finns nära för alla. Att friluftsorganisationer behandlas sämre än idrotten i avgiftshänseende strider mot detta och mot planens krav på skatterättslig likabehandling. Motförslagets krav på ett utvidgat undantag stöds därför av planen.

  • non-profit activities prioritizeddecisive»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av« (party programme ↗)“Non-profit activities shall be prioritized over commercial interests when designing”
  • outdoor life for all»allemansrätten bevaras så att möjlighet till friluftsliv finns på nära håll för alla« (party programme ↗)“the right of public access is preserved so that opportunity for outdoor life is available close by for all”
  • promote exercise and outdoor life»Hälsa, motion och olika former av idrott ska främjas och stödjas av kommunerna.« (party programme ↗)“Health, exercise and various forms of sport shall be promoted and supported by the municipalities.”

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.

MModeraternaNoYesdeparts from the plannot addressed

The plan establishes that outdoor life and nature shall be accessible to all and promises to clarify the public's responsibility for outdoor life.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan establishes that outdoor life and nature shall be accessible to all and promises to clarify the public's responsibility for outdoor life. That outdoor organizations are equated with sport in the exception from social tax follows from that commitment. The plan moreover generally wants to lower the costs of hiring and has promised a tax increase cap.

Original (Swedish)

Planen slår fast att friluftslivet och naturen ska vara tillgängliga för alla och lovar att tydliggöra det offentligas ansvar för friluftslivet. Att friluftsorganisationer likställs med idrotten i undantaget från socialavgift följer av det åtagandet. Planen vill dessutom generellt sänka kostnaderna för att anställa och har lovat ett skattehöjarstopp.

  • public responsibility for outdoor lifedecisive»Tydliggöra det offentligas ansvar för friluftslivet« (2022 manifesto ↗)“Clarify the public's responsibility for outdoor life”
  • outdoor life for all»Friluftslivet och naturen ska vara tillgänglig för alla.« (2022 manifesto ↗)“Outdoor life and nature shall be accessible to all.”
  • lower employment costs»Kraftigt sänka anställningskostnaderna för den som anställer nyanlända och långtidsarbetslösa« (2022 manifesto ↗)“Significantly lower employment costs for those who hire newly arrived and long-term unemployed”
  • tax increase cap»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase cap for the coming term that means overall taxes are not raised”

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.

SDSverigedemokraternaNoYesdeparts from the plannot addressed

The plan sees the voluntary sector as a significant sphere that the public should highlight and support without limiting its freedom of action, and takes particular care to protect the right to roam and outdoor life.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan sees the voluntary sector as a significant sphere that the public should highlight and support without limiting its freedom of action, and takes particular care to protect the right to roam and outdoor life. The counter-proposal's demand that outdoor organizations be exempted from payroll tax in the same way as sports follows from that principle. However, the plan does not address employer social contributions for associations, therefore the conclusion is inferred.

Original (Swedish)

Planen ser den ideella sektorn som en betydelsefull sfär som det offentliga ska lyfta fram och stödja utan att begränsa dess handlingsfrihet, och slår särskilt vakt om allemansrätten och friluftslivet. Motförslagets krav på att friluftsorganisationer undantas från avgiftsskyldighet på samma sätt som idrotten följer av den principen. Planen behandlar dock inte socialavgifter för föreningar, varför slutsatsen är härledd.

  • support for the voluntary sectordecisive»att lyfta fram och stödja den ideella sektorn utan att i alltför hög grad begränsa dess« (party programme ↗)“to highlight and support the voluntary sector without to too great an extent limiting its”
  • protected outdoor life»Sverigedemokraterna slår vakt om allemansrätten, vilken har en stor betydelse för« (party programme ↗)“Sweden Democrats protect the right to roam, which is of great importance for”
  • vibrant civil society»Ge idrottsrörelserna förutsättningar till fortsatt livskraft« (2022 manifesto ↗)“Give sports organizations the preconditions for continued vitality”
  • physical activity as public health»Öka idrottandet i hela befolkningen« (2022 manifesto ↗)“Increase physical activity throughout the population”

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.

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Sources and documents

Documents under consideration

Source: The Swedish Parliament