2026-02-252025/26:SfU11 · p.1SfUMigration & social insurance
Government bill
Temporary reduction of employer contributions for young people in the labour market
What's at stake: The decision affects the cost of hiring young people and how much tax revenue the state forgoes, and concerns both young people seeking their first job and the public resources that could otherwise go toward education and targeted support.
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 Riksdag should adopt the government's bill for a temporary reduction in employer contributions for young people aged 18 up to but not including 23, or reject the proposal as too costly and insufficiently well targeted.
Yes Yes — the committee proposal
The committee shares the government's assessment that the age limit is reasonable for public-finance reasons and because the likelihood of having higher education or being established in the labour market increases with age, and therefore supports the government's bill.
No No — the reservations
Reservation 1 (V, MP)
The reservation (V, MP) considers the proposal costly, poorly targeted, and likely to cause significant revenue loss, criticizes the inadequate preparation of the bill, and wants the resources spent instead on education, student finances, and targeted support for the young people who actually struggle to gain a foothold in the labour market.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: adopting the government's legislative proposal and rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by V, 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.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/18/0/4 | follows the plan | confidence: medium | not addressed |
| S | No | Abstain 3/0/90/13 | departs from the plan | confidence: medium | derived |
| MP | No | No 0/16/0/2 | follows the plan | confidence: low | not addressed |
| C | No | Yes 21/0/0/3 | departs from the plan | confidence: low | not addressed |
| L | No | Yes 13/0/0/3 | departs from the plan | confidence: low | not addressed |
| KD | No | Yes 17/0/0/2 | departs from the plan | confidence: low | derived |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: low | not addressed |
| SD | No | Yes 62/0/0/9 | departs from the plan | confidence: low | not addressed |
Broke with the party line
| SAylin Nouri (S, Västra Götalands läns västra) | Yes — party line: Abstain |
| SEva Lindh (S, Östergötlands län) | Yes — party line: Abstain |
| SMorgan Johansson (S, Skåne läns södra) | Yes — party line: Abstain |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag adopts the government's proposal for a law on special calculation of employer contributions and general payroll tax for persons who have reached 18 but not 23 years of age at the beginning of the year. Thereby, the Riksdag approves proposition 2025/26:66 and rejects the motions 2025/26:3867 by Tony Haddou et al. (V) and 2025/26:3870 by Malte Tängmark Roos et al. (MP) motion 1.
Original (Swedish)
Riksdagen antar regeringens förslag till lag om särskild beräkning av arbetsgivaravgifter och allmän löneavgift för personer som vid årets ingång fyllt 18 men inte 23 år. Därmed bifaller riksdagen proposition 2025/26:66 och avslår motionerna 2025/26:3867 av Tony Haddou m.fl. (V) och 2025/26:3870 av Malte Tängmark Roos m.fl. (MP) yrkande 1.
Riksdag decision: The Riksdag approved the government's proposal for a temporary reduction in employer contributions for persons who have reached 18 but not 23 years of age at the beginning of the year. The government's proposal means that only the old-age pension contribution and half of the other contributions and the general payroll tax are to be paid on compensation up to 25,000 kronor per calendar month. The purpose of the proposal is to facilitate young people entering the labour market and at the same time create better conditions for companies to retain and hire young people. The new law is to come into force on 1 April 2026 and apply to compensation paid during the period 1 April 2026–30 September 2027.
Counter-proposals
- The counter-proposal wants the government's proposal rejected and resources instead used for education and support for young people's labor market establishment. (V, MP) — Reservation 1
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.
The counter-proposal wants to put resources into education, study funding and targeted support for young people who have the hardest time establishing themselves.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal wants to put resources into education, study funding and targeted support for young people who have the hardest time establishing themselves. This responds to the plan's requirements that it become easier to get educated regardless of wallet thickness, for increased study support and that the state ensures it is possible to study with economically secure conditions. The plan also particularly points out that too many young people never begin or drop out of upper secondary school.
Original (Swedish)
Motförslaget vill lägga resurserna på utbildning, studieekonomi och riktat stöd till de unga som har svårast att etablera sig. Det svarar mot planens krav på att det ska bli lättare att utbilda sig oavsett plånbokens tjocklek, på höjt studiestöd och på att staten säkrar att det går att studera med ekonomiskt trygga villkor. Planen pekar också särskilt ut att alltför många unga aldrig börjar eller hoppar av gymnasiet.
- education regardless of economicsdecisive»Det måste bli lättare att utbilda sig efter grundskolan oavsett vem du är, tjockleken på din plånbok eller var i landet du bor.« (2022 manifesto ↗)“It must become easier to get educated after compulsory school regardless of who you are, the thickness of your wallet or where in the country you live.”
- raised study support»Vänsterpartiet vill värna universitetens oberoende och finansiering och höja studiestödet så att fler kan välja att vidareutbilda sig.« (2022 manifesto ↗)“The Left Party wants to protect universities' independence and funding and raise study support so more can choose to pursue further education.”
- young people who fall behind»Alltför många barn börjar aldrig gymnasieskolan eller hoppar av i förtid.« (2022 manifesto ↗)“Too many children never begin upper secondary school or drop out early.”
- secure study economy»nyckelroll i att se till att det går att både bo och studera med ekonomiskt trygga villkor.« (party programme ↗)“key role in ensuring that it is possible to both live and study with economically secure conditions.”
The counter-proposal wants to direct resources to education, study finance and targeted support for young people who have the hardest time establishing themselves rather than to a well-targeted general measure.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The counter-proposal wants to direct resources to education, study finance and targeted support for young people who have the hardest time establishing themselves rather than to a well-targeted general measure. This responds to the plan's commitment to the right to work for everyone and an active labour market policy, as well as to good opportunities for education and transition. The plan's requirement for well-managed public finances also speaks for well-targeted measures.
Original (Swedish)
Motförslaget vill lägga resurserna på utbildning, studieekonomi och riktat stöd till de unga som har svårast att etablera sig i stället för på en träffosäker generell åtgärd. Det svarar mot planens åtagande om rätt till arbete för alla och en aktiv arbetsmarknadspolitik, liksom om goda möjligheter till utbildning och omställning. Planens krav på välskötta offentliga finanser talar också för träffsäkra insatser.
- right to workdecisive»Rätt till arbete för alla, och goda förutsättningar att delta i arbetslivet.« (party programme ↗)“Right to work for everyone, and good conditions to participate in working life.”
- active labour market policy»En aktiv arbetsmarknadspolitik för fler jobb är särskilt viktig i ekonomiskt oroliga tider.« (2022 manifesto ↗)“An active labour market policy for more jobs is especially important in economically uncertain times.”
- education as a path to work»Goda möjligheter till kompetensutveckling och omställning genom hela livet.« (party programme ↗)“Good opportunities for skill development and transition throughout life.”
- responsible public finances»Starkt finanspolitiskt ramverk, för sunda och välskötta offentliga finanser, i syfte att« (party programme ↗)“Strong fiscal framework, for sound and well-managed public finances, for the purpose of”
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 sees education as the crucial key for those outside the labour market and emphasizes that young people need conditions to establish themselves as a central measure against exclusion.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan sees education as the crucial key for those outside the labour market and emphasizes that young people need conditions to establish themselves as a central measure against exclusion. The counter-proposal's requirement to instead invest resources in education, student finance and targeted support to the young people who struggle the most is in line with this. The plan does not take a position on the current age limitation, so the assessment is derived.
Original (Swedish)
Planen ser utbildning som den avgörande nyckeln för dem som står utanför arbetsmarknaden och lyfter att unga behöver förutsättningar att etablera sig som en central åtgärd mot utanförskap. Motförslagets krav på att i stället satsa resurserna på utbildning, studieekonomi och riktat stöd till de unga som har svårast ligger i linje med detta. Planen tar inte ställning till den aktuella åldersavgränsningen, så bedömningen är härledd.
- young people should be able to establish themselvesdecisive»En viktig åtgärd för att motverka segregation och utanförskap är att unga ges« (party programme ↗)“An important measure to counter segregation and exclusion is that young people are given”
- education as key»ser utbildning som den avgörande nyckeln« (party programme ↗)“sees education as the crucial key”
- strengthened student finance»höja studiestödet och förbättra studenters a-kassa och sjukförsäkring.« (2022 manifesto ↗)“raise student support and improve students' unemployment insurance and health insurance.”
The counter-proposal wants to put resources into education, student finance and targeted support for young people who have the hardest time establishing themselves instead of an expensive and blunt reform.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants to put resources into education, student finance and targeted support for young people who have the hardest time establishing themselves instead of an expensive and blunt reform. The election manifesto makes education one of the most valuable investments and demands targeted measures for those far from the labour market, while policy must manage taxpayers' money carefully. The plan does not address this specific bill, so the assessment is derived.
Original (Swedish)
Motförslaget vill lägga resurserna på utbildning, studieekonomi och riktat stöd till de unga som har svårast att etablera sig i stället för en dyr och trubbig reform. Valmanifestet gör utbildning till en av de mest värdefulla investeringarna och kräver riktade insatser för dem som står långt från arbetsmarknaden, samtidigt som politiken ska hushålla med skattebetalarnas pengar. Planen behandlar inte just detta lagförslag, så bedömningen är härledd.
- education as priority investmentdecisive»Få investeringar är lika viktiga och värdefulla för samhället som de vi gör i utbildning.« (2022 manifesto ↗)“Few investments are as important and valuable to society as those we make in education.”
- careful management of tax money»Politiken ska hushålla med skattebetalarnas pengar. Mer pengar ska läggas på välfärdens kärna, mindre på bidrag.« (2022 manifesto ↗)“Policy should manage taxpayers' money carefully. More money should go to the care sector's core, less to benefits.”
- targeted measures against exclusion»Det måste bli billigare och lättare att anställa, särskilt personer som står långt från arbetsmarknaden.« (2022 manifesto ↗)“It must become cheaper and easier to employ, especially people far from the labour market.”
- effective measures rather than short-termism»Ett resultatinriktat ledarskap som säger nej till kortsiktiga populistiska satsningar och istället söker långsiktiga och konstruktiva överenskommelser förankrade i mitten.« (2022 manifesto ↗)“Results-oriented leadership that says no to short-term populist initiatives and instead seeks long-term and constructive agreements anchored in the middle.”
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 matter does not specify which benefit the age limit applies to, and the plan does not take a position on it.
Plan documents: party programme
Reasoning and quotes
The matter does not specify which benefit the age limit applies to, and the plan does not take a position on it. The nearest principles are that policy shall prioritize increasing freedom for those with least freedom, that knowledge is the most important factor for life chances and that the student finance system shall give everyone opportunity to study. Instead directing resources toward education, student economics and support for young people who have most difficulty establishing themselves follows from these principles, but the conclusion is uncertain.
Original (Swedish)
Ärendet anger inte vilken förmån åldersavgränsningen gäller, och planen tar inte ställning till den. Närmast liggande principer är att politiken ska prioritera att öka friheten för dem som har minst frihet, att kunskap är den viktigaste faktorn för livschanser och att studiemedelssystemet ska ge alla möjlighet att studera. Att i stället rikta resurserna mot utbildning, studieekonomi och stöd till de unga som har svårast att etablera sig följer av dessa principer, men slutsatsen är osäker.
- prioritize the most vulnerabledecisive»Politiken ska prioritera att öka friheten för dem som har minst frihet.« (party programme ↗)“Policy shall prioritize increasing freedom for those who have least freedom.”
- knowledge gives life chances»Kunskap är den viktigaste faktorn för att stärka varje människas livschanser.« (party programme ↗)“Knowledge is the most important factor for strengthening every person's life chances.”
- student finance for all»Studiemedelssystemet ska skapa förutsättningar för alla oavsett ekonomisk bakgrund att studera på akademisk nivå.« (party programme ↗)“The student finance system shall create conditions for all regardless of economic background to study at academic level.”
- responsibility for public finances»Stabila offentliga finanser och låg statsskuld skapar utrymme för Sverige att möta kriser utan att välfärden hotas.« (party programme ↗)“Stable public finances and low government debt create space for Sweden to meet crises without welfare being threatened.”
flags: oklart_sakinnehall
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 requires that tax and benefit systems be designed so that people's own efforts are encouraged and benefit dependence is countered, and that studies shall pay off and higher education be accessible to all.
Plan documents: party programme
Reasoning and quotes
The plan requires that tax and benefit systems be designed so that people's own efforts are encouraged and benefit dependence is countered, and that studies shall pay off and higher education be accessible to all. The counter-proposal's approach of instead placing resources on education, study finance, and targeted support for young people who have the hardest time establishing themselves is close to these commitments, as is the requirement for restraint in public expenditure. However, the plan does not address the current age limit.
Original (Swedish)
Planen kräver att skatte- och bidragssystemen utformas så att människors egen kraft uppmuntras och att bidragsberoende motverkas, samt att studier ska löna sig och högre utbildning vara tillgänglig för alla. Motförslagets linje att i stället lägga resurserna på utbildning, studieekonomi och riktat stöd till de unga som har svårast att etablera sig ligger nära dessa åtaganden, liksom kravet på återhållsamhet i de offentliga utgifterna. Planen berör dock inte den aktuella åldersgränsen.
- own effort before benefitsdecisive»Skatte- och bidragssystemen måste utformas så att människors egen kraft och engagemang« (party programme ↗)“Tax and benefit systems must be designed so that people's own efforts and commitment”
- studies shall pay off»Studier och kompetensutveckling måste löna sig.« (party programme ↗)“Studies and skills development must pay off.”
- accessible higher education»Den högre utbildningen ska vara tillgänglig för alla« (party programme ↗)“Higher education shall be accessible to all”
- restrained public expenditure»återhållsamhet i de offentliga utgifterna« (party programme ↗)“restraint in public expenditure”
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 matter concerns a legislative proposal whose content cannot be determined more precisely, and the plan contains no commitment on it.
Plan documents: 2022 manifesto
Reasoning and quotes
The matter concerns a legislative proposal whose content cannot be determined more precisely, and the plan contains no commitment on it. The plan's path for young people who have difficulty establishing themselves goes through sharply reduced employment costs and a job premium that makes it profitable to go from benefits to work, not through redistribution to study economics and targeted support. The nearest relevant principle therefore argues against the counter-proposal's alternative.
Original (Swedish)
Ärendet gäller ett lagförslag vars innehåll inte kan utläsas närmare, och planen innehåller inget åtagande om det. Planens väg för unga som har svårt att etablera sig går via kraftigt sänkta anställningskostnader och en jobbpremie som gör det lönsamt att gå från bidrag till arbete, inte via omfördelning till studieekonomi och riktade stöd. Närmast liggande princip talar därför emot motförslagets alternativ.
- jobs through lower employment costsdecisive»Kraftigt sänka kostnaden för att anställa långtidsarbetslösa« (2022 manifesto ↗)“Sharply reduce the cost of hiring the long-term unemployed”
- job premium»Införa en jobbpremie som gör det extra lönsamt för långtidsarbetslösa att gå från bidrag till arbete« (2022 manifesto ↗)“Introduce a job premium that makes it extra profitable for the long-term unemployed to go from benefits to work”
- reforms must be financed»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new commitments and reforms – such as our income tax cuts – need to be financed or fit within the surplus target.”
flags: otydligt_arende
The plan does not take a position on the current bill.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan does not take a position on the current bill. The closest principle is that every public investment should show clear results, that unnecessary expenses should be scaled back and that funds should be redirected to where they do the most good. The counter-proposal's objection about weak targeting and its desire to instead invest in education and targeted support for young people who have the hardest time establishing themselves is in line with that. The conclusion is uncertain.
Original (Swedish)
Planen tar inte ställning till det aktuella lagförslaget. Den närmast liggande principen är att varje offentlig satsning ska visa tydliga resultat, att onödiga utgifter ska skalas bort och att medel ska riktas om dit de gör mest nytta. Motförslagets invändning om svag träffsäkerhet och dess vilja att i stället satsa på utbildning och riktat stöd till unga som har svårast att etablera sig ligger i linje med det. Slutsatsen är osäker.
- result requirements on investmentsdecisive»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for every public investment”
- reprioritize public expenses»Se över offentliga utgifter och rikta om medel till välfärden och rättsväsendet« (2022 manifesto ↗)“Review public expenses and redirect funds to welfare and the justice system”
- occupational foundation for young people»Ge alla grunden till ett yrke som efterfrågas på arbetsmarknaden« (2022 manifesto ↗)“Give everyone the foundation for an occupation that is in demand on the labour market”
- away with unnecessary expenses»Skala bort onödiga utgifter i det offentliga« (2022 manifesto ↗)“Scale back unnecessary expenses in the public sector”
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
- The committee report on riksdagen.se (2025/26:SfU11)
- Committee report full text (HD01SfU11)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:3862 — med anledning av prop. 2025/26:66 Tillfälligt nedsatta arbetsgivaravgifter för 19-23-åringar av Martina Johansson och Anders W Jonsson (båda C)
- Motion 2025/26:3867 — med anledning av prop. 2025/26:66 Tillfälligt nedsatta arbetsgivaravgifter för 19-23-åringar av Tony Haddou m.fl. (V)
- Motion 2025/26:3870 — med anledning av prop. 2025/26:66 Tillfälligt nedsatta arbetsgivaravgifter för 19-23-åringar av Malte Tängmark Roos m.fl. (MP)
- Proposition 2025/26:66 — Tillfälligt nedsatta arbetsgivaravgifter för 19-23-åringar
Source: The Swedish Parliament