2026-01-142025/26:SfU14 · p.1SfUMigration & social insurance
Social security contributions
Reduced or differentiated employer contributions
What's at stake: The outcome affects the cost of hiring staff across different industries, with particular significance for the competitiveness of agricultural businesses relative to other EU countries and for state revenue from employer contributions.
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 employer contributions should be reduced or differentiated for certain sectors and groups – for example halved for the agriculture and food sector – or whether the current level and already-decided relief measures are sufficient.
Yes Yes — the committee proposal
The committee rejects all the motions on reduced or differentiated employer contributions, pointing to measures already decided – a temporary reduction for 19–23-year-olds and an expanded growth-support scheme – and sees no reason to reach a different assessment than before.
No No — the reservations
Reservation 1 (MP)
MP wants to halve employer contributions for the agriculture and food sector, arguing that Swedish farmers are under pressure from high costs and pay a rate well above the EU average, which weakens competitiveness and self-sufficiency.
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: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have held
Explicit commitments that contradicted the vote: KDKristdemokraterna, SDSverigedemokraterna
Ja 278–17Ja 200–95
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Yes 17/0/0/5 | match | confidence: medium | not addressed |
| S | Yes | Yes 90/0/0/16 | match | confidence: medium | derived |
| MP | Yes | No 0/16/0/2 | differs | confidence: low | not addressed |
| C | No | Yes 19/1/0/4 | differs | confidence: high | derived |
| L | Yes | Yes 12/0/0/4 | match | confidence: medium | derived |
| KD | No | Yes 17/0/0/2 | differsagainst own programme | confidence: medium | explicit |
| M | No | Yes 59/0/0/9 | differs | confidence: medium | derived |
| SD | No | Yes 61/0/0/10 | differsagainst own programme | confidence: high | explicit |
Broke with the party line
| CNiels Paarup-Petersen (C, Malmö kommun) | No — party line: Yes |
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 rejects the motions 2025/26:214 by Elsa Widding (-) proposals 1 and 2, 2025/26:374 by Michael Rubbestad (SD) proposals 1 and 2, 2025/26:909 by Ola Möller et al. (S), 2025/26:1276 by Josefin Malmqvist et al. (M) proposal 4, 2025/26:2505 by Anna af Sillén and Mats Green (both M), 2025/26:2894 by Lars Beckman (M), 2025/26:3201 by Sten Bergheden (M), 2025/26:3286 by Camilla Brunsberg (M) proposals 2 and 3 and 2025/26:3428 by Emma Nohrén et al. (MP) proposal 1.
Original (Swedish)
Riksdagen avslår motionerna 2025/26:214 av Elsa Widding (-) yrkandena 1 och 2, 2025/26:374 av Michael Rubbestad (SD) yrkandena 1 och 2, 2025/26:909 av Ola Möller m.fl. (S), 2025/26:1276 av Josefin Malmqvist m.fl. (M) yrkande 4, 2025/26:2505 av Anna af Sillén och Mats Green (båda M), 2025/26:2894 av Lars Beckman (M), 2025/26:3201 av Sten Bergheden (M), 2025/26:3286 av Camilla Brunsberg (M) yrkandena 2 och 3 samt 2025/26:3428 av Emma Nohrén m.fl. (MP) yrkande 1.
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
- The counter-proposal wants to halve employer contributions for the agricultural and food sectors to reduce employment costs and strengthen the sectors' competitiveness. (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 plan affirms that tax levels need to increase again to meet the great societal challenges and points to tax cuts that have been carried out as the reason welfare has been hollowed out.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan affirms that tax levels need to increase again to meet the great societal challenges and points to tax cuts that have been carried out as the reason welfare has been hollowed out. Halving employer contributions for an entire sector is a general tax cut that hollows out the financing of social insurance and welfare. The plan certainly wants to strengthen food self-sufficiency, but not with reduced contributions as the tool.
Original (Swedish)
Planen slår fast att skattenivåerna behöver öka igen för att klara de stora samhällsutmaningarna och pekar ut genomförda skattesänkningar som orsak till att välfärden urholkats. En halvering av arbetsgivaravgifterna för en hel bransch är en generell skattesänkning som urholkar finansieringen av socialförsäkringar och välfärd. Planen vill visserligen stärka livsmedelsförsörjningen, men inte med sänkta avgifter som verktyg.
- increased tax levelsdecisive»För att ta tag i de stora samhällsutmaningarna kommer skattenivåerna« (party programme ↗)“To tackle the great societal challenges, tax levels will”
- tax cuts hollow out welfare»De massiva skattesänkningar som genomförts av högerpartier och socialdemokrater under många år har resulterat i att det nu finns 350 miljarder mindre per år till välfärden än 1990.« (2022 manifesto ↗)“The massive tax cuts implemented by right-wing parties and social democrats for many years have resulted in there now being 350 billion less per year for welfare than in 1990.”
- reforms before tax cuts»Vänsterpartiet tycker att det är viktigare med en arbetstidsförkortning som kommer alla till del än sänkta skatter för ett fåtal.« (2022 manifesto ↗)“The Left Party believes that it is more important with a shortened working week that benefits everyone than tax cuts for a few.”
- food self-sufficiency as state responsibility»Staten har ett särskilt ansvar att se till« (party programme ↗)“The state has a special responsibility to ensure”
The plan prioritizes increased welfare funding over major tax cuts and wants a tax system with broad tax bases and taxation according to ability to pay.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan prioritizes increased welfare funding over major tax cuts and wants a tax system with broad tax bases and taxation according to ability to pay. Halving employer contributions for a single sector erodes the tax base and is exactly the type of sectoral subsidy the plan views as ineffective. The plan's employment strategy is instead based on competence and high-productivity sectors.
Original (Swedish)
Planen prioriterar ökade resurser till välfärden framför stora skattesänkningar och vill ha ett skattesystem med breda skattebaser och beskattning efter bärkraft. En halvering av arbetsgivaravgifterna för en enskild sektor urholkar skattebasen och är just en sådan branschsubvention planen ser som verkningslös. Planens jobbstrategi bygger i stället på kompetens och högproduktiva sektorer.
- welfare before tax cutsdecisive»En avgörande fråga i höstens val är om vi ska fortsätta öka resurserna till välfärden, eller om stora skattesänkningar ska gå före.« (2022 manifesto ↗)“A decisive question in the autumn election is whether we shall continue increasing resources to welfare, or whether major tax cuts should take priority.”
- broad tax bases»Robust, hållbart och rättvist skattesystem med breda skattebaser som ger ökat utrymme« (party programme ↗)“Robust, sustainable and fair tax system with broad tax bases that provide increased scope”
- taxation according to ability»Progressiv och utjämnande beskattning efter bärkraft.« (party programme ↗)“Progressive and equalizing taxation according to ability to pay.”
- high-productivity jobs»Satsning på kompetens och utbildning för jobb i högproduktiva sektorer.« (party programme ↗)“Investment in competence and education for jobs in high-productivity sectors.”
The plan wants to strengthen agriculture, but the support should be targeted: public resources should support farmers in the green transition and agriculture is valued for its environmental benefits.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants to strengthen agriculture, but the support should be targeted: public resources should support farmers in the green transition and agriculture is valued for its environmental benefits. A general halving of employer contributions for the entire agriculture and food sector is unconditional, benefits even the large-scale production the plan wants to break up, and erodes the funding of welfare. Therefore the plan rejects the demand in substance.
Original (Swedish)
Planen vill stärka jordbruket, men stödet ska vara riktat: offentliga resurser ska stödja bönder i den gröna omställningen och lantbruket värderas för sina miljönyttor. En generell halvering av arbetsgivaravgifterna för hela jordbruks- och livsmedelssektorn är obetingad, gynnar även den storskaliga produktion planen vill bryta, och urholkar finansieringen av välfärden. Därför avvisar planen kravet i sak.
- targeted support for green transitiondecisive»Offentliga resurser ska stödja bönder i den gröna omställningen och stärka jordbrukets klimatresiliens.« (party programme ↗)“Public resources shall support farmers in the green transition and strengthen agriculture's climate resilience.”
- support conditional on environmental benefit»ge mer stöd till lantbruket för omställning till ekologisk odling, återskapande av naturbetesmarker och andra miljöinsatser.« (2022 manifesto ↗)“provide more support to agriculture for transition to organic cultivation, restoration of natural grazing lands and other environmental measures.”
- break up large-scale agriculture»Den ensidiga utvecklingen mot storskalighet måste brytas.« (party programme ↗)“The one-sided development towards large-scale operations must be stopped.”
- taxes fund welfare»Vårt skattesystem ska verka för att utjämna de ekonomiska klyftorna och säkra en långsiktigt hållbar finansiering av välfärden.« (party programme ↗)“Our tax system shall act to reduce economic inequality and secure long-term sustainable funding of welfare.”
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 election manifesto explicitly demands tax cuts for agriculture to increase food production and food security, and that employer contributions should be reduced.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly demands tax cuts for agriculture to increase food production and food security, and that employer contributions should be reduced. The party programme states that Swedish agriculture's competitiveness should be strengthened both within the EU and against the rest of the world. The counter-proposal's halved employer contributions for the agricultural and food sector are a direct application of these commitments.
Original (Swedish)
Valmanifestet kräver uttryckligen skattesänkningar för jordbruket för att öka matproduktionen och försörjningstryggheten, och att arbetsgivaravgiften ska sänkas. Partiprogrammet slår fast att det svenska lantbrukets konkurrenskraft ska förstärkas både inom EU och gentemot övriga världen. Motförslagets halverade arbetsgivaravgifter för jordbruks- och livsmedelssektorn är en direkt tillämpning av dessa åtaganden.
- tax cuts for agriculturedecisive»Sverige behöver ett ännu mer konkurrenskraftigt jordbruk. En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar, inklusive ett kraftfullt jordbruksavdrag och en biodrivmedelspremie som gör det hållbara lantbruket mer lönsamt.« (2022 manifesto ↗)“Sweden needs an even more competitive agriculture. Long-term sustainable food supply with increased food security and increased food production requires regulatory simplifications and tax cuts, including a powerful agricultural deduction and a biofuel premium that makes sustainable agriculture more profitable.”
- reduced employer contributions»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 ↗)“Employer contributions need to be reduced, in a first stage for a company's first employee, for people who are far from the labor market as well as those with low incomes.”
- strengthened competitiveness for agriculture»Det svenska lantbrukets konkurrenskraft, både inom EU och gentemot övriga världen, ska förstärkas.« (party programme ↗)“Swedish agriculture's competitiveness, both within the EU and against the rest of the world, must be strengthened.”
- increased food production»Matproduktionen måste öka, på kort och lång sikt.« (2022 manifesto ↗)“Food production must increase, in the short and long term.”
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 wants to phase out sector-specific support to agriculture and builds business policy on general measures and a simple, transparent tax system.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants to phase out sector-specific support to agriculture and builds business policy on general measures and a simple, transparent tax system. A halving of employer contributions for only the agriculture and food sector is the opposite: a targeted special solution for one industry. The plan certainly wants to lower employer contributions, but broadly for small businesses and young people.
Original (Swedish)
Planen vill fasa ut sektorsspecifikt stöd till jordbruket och bygger företagspolitiken på generella åtgärder och ett enkelt, transparent skattesystem. En halvering av arbetsgivaravgifterna för enbart jordbruks- och livsmedelssektorn är motsatsen: en riktad särlösning för en bransch. Planen vill visserligen sänka arbetsgivaravgifterna, men brett för småföretagare och unga.
- phased out sector support for agriculturedecisive»Samtliga direktstöd och marknadsstörande regleringar ska fasas ut så snart som möjligt« (party programme ↗)“All direct support and market-distorting regulations must be phased out as soon as possible”
- general measures over targeted support»Viktigast är generella åtgärder för att förbättra företagsklimatet och infrastrukturen, samt en fungerande offentlig service.« (party programme ↗)“Most important are general measures to improve the business climate and infrastructure, plus a functioning public service.”
- simple and unified tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och främja ett hållbart klimat och en god miljö.« (party programme ↗)“Tax policy must favor the wealth-creating forces, be as simple and transparent as possible and promote a sustainable climate and good environment.”
- broad lowered employer contributions»Därför vill vi att det ska bli enklare och billigare att anställa genom att arbetsgivaravgifterna sänks för både småföretagare och för dem som vill anställa unga.« (2022 manifesto ↗)“Therefore we want it to become simpler and cheaper to employ by lowering employer contributions for both small businesses and for those who want to employ young people.”
The election manifesto explicitly promises rule changes and cost reductions for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, and lifts agriculture as a prioritized area.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly promises rule changes and cost reductions for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, and lifts agriculture as a prioritized area. The party programme requires that these industries be given equal competitive conditions compared to other countries. Halved employer contributions for the agricultural and food sector are such a cost reduction and are therefore supported by the plan.
Original (Swedish)
Valmanifestet lovar uttryckligen regeländringar och kostnadslättnader för svenskt lantbruk för att öka självförsörjningen och stärka konkurrenskraften, och lyfter lantbruket som ett prioriterat område. Partiprogrammet kräver att dessa näringar ges likvärdiga konkurrensvillkor gentemot andra länder. Halverade arbetsgivaravgifter för jordbruks- och livsmedelssektorn är en sådan kostnadslättnad och stöds därför av planen.
- cost reductions for agriculturedecisive»Regeländringar och kostnadslättnader för svenskt lantbruk för att öka Sveriges självförsörjning och stärka lantbrukets konkurrenskraft.« (2022 manifesto ↗)“Rule changes and cost reductions for Swedish agriculture to increase Sweden's self-sufficiency and strengthen agriculture's competitiveness.”
- equal competitive conditions»dessa näringar ges likvärdiga konkurrensvillkor gentemot andra länder.« (party programme ↗)“these industries are given equal competitive conditions compared to other countries.”
- agriculture is prioritised»Vi prioriterar lantbruket, det som sällan syns i media men som producerar vår mat.« (2022 manifesto ↗)“We prioritise agriculture, the sector that is rarely seen in media but that produces our food.”
- food production as a basic industry»Produktionen av livsmedel är en basnäring som måste vårdas och« (party programme ↗)“The production of food is a basic industry that must be cared for and”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan explicitly promises to improve conditions for running farming by lowering taxes and reducing bureaucracy, and to strengthen agriculture for increased domestic food production.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly promises to improve conditions for running farming by lowering taxes and reducing bureaucracy, and to strengthen agriculture for increased domestic food production. Halved employer contributions for the agricultural and food sector is a direct application of that commitment. The plan also links self-sufficiency to the new security situation.
Original (Swedish)
Planen lovar uttryckligen att förbättra förutsättningarna att driva lantbruk genom att sänka skatterna och minska regelkrånglet, och att stärka jordbruket för ökad inhemsk livsmedelsproduktion. Halverade arbetsgivaravgifter för jordbruks- och livsmedelssektorn är en direkt tillämpning av det åtagandet. Planen kopplar dessutom självförsörjningsgraden till det nya säkerhetsläget.
- lowered taxes for farmingdecisive»Moderaterna vill förbättra förutsättningarna att driva lantbruk genom att sänka skatterna, vilket vi redan börjat göra på drivmedel, och minska regelkrånglet så att kostnaderna för administration går ner.« (2022 manifesto ↗)“The Moderate Party wants to improve conditions for running farming by lowering taxes, which we have already started doing on fuel, and reduce bureaucracy so that administrative costs go down.”
- increased food production»Stärka jordbruket för att öka den inhemska produktionen av livsmedel« (2022 manifesto ↗)“Strengthen agriculture to increase domestic food production”
- lowered fees in food chain»Sänka slakteriavgifterna« (2022 manifesto ↗)“Lower slaughterhouse fees”
- increased self-sufficiency»Det nya säkerhetsläget i Europa gör att vi som land måste minska vår sårbarhet och öka vår självförsörjningsgrad.« (2022 manifesto ↗)“The new security situation in Europe means that we as a nation must reduce our vulnerability and increase our self-sufficiency.”
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 requires lowered taxes and charges for agriculture, including general payroll tax, to increase competitiveness and food self-sufficiency.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly requires lowered taxes and charges for agriculture, including general payroll tax, to increase competitiveness and food self-sufficiency. The counter-proposal's requirement for halved employer contributions for the agricultural and food sector is the same commitment. The plan also generally wants to lower employer contributions for smaller businesses.
Original (Swedish)
Planen kräver uttryckligen sänkta skatter och avgifter för jordbruket, inklusive den allmänna löneavgiften, för att öka konkurrenskraften och självförsörjningen av livsmedel. Motförslagets krav på halverade arbetsgivaravgifter för jordbruks- och livsmedelssektorn är samma åtagande. Planen vill dessutom generellt sänka arbetsgivaravgiften för mindre företag.
- lowered charges for agriculturedecisive»Sänka skatten på diesel för jord- och skogsbruket och den allmänna löneavgiften« (2022 manifesto ↗)“Lower the tax on diesel for agriculture and forestry and the general payroll tax”
- lower taxes and charges in farming»Sverigedemokraterna vill sänka skatter och avgifter samt höja den nationella finansieringen inom stödsystemet till jordbruket.« (2022 manifesto ↗)“Sweden Democrats want to lower taxes and charges and raise national funding within the support system for agriculture.”
- self-sufficiency and competitiveness»Öka det svenska jordbrukets konkurrenskraft och Sveriges självförsörjning av livsmedel« (2022 manifesto ↗)“Increase Swedish agriculture's competitiveness and Sweden's self-sufficiency of food”
- lowered employer contributions»Sänka arbetsgivaravgiften och sjuklönekostnaderna för småföretag« (2022 manifesto ↗)“Lower employer contributions and sick-leave costs for small businesses”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
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Sources and documents
- The committee report on riksdagen.se (2025/26:SfU14)
- Committee report full text (HD01SfU14)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1276 — Reformer för ökad tillväxt i Stockholmsregionen av Josefin Malmqvist m.fl. (M)
- Motion 2025/26:214 — Sänkning av den svenska arbetsgivaravgiften av Elsa Widding (-)
- Motion 2025/26:2505 — Sänkta kostnader för företagen stärker konkurrenskraften av Anna af Sillén och Mats Green (båda M)
- Motion 2025/26:2820 — Idrott, friluftsliv och folkhälsa av Vasiliki Tsouplaki m.fl. (V)
- Motion 2025/26:2894 — Sänkta arbetsgivaravgifter för unga av Lars Beckman (M)
- Motion 2025/26:3180 — Idrott och friluftsliv av Anne-Li Sjölund m.fl. (C)
- Motion 2025/26:3201 — Översyn av arbetsgivaravgifterna av Sten Bergheden (M)
- Motion 2025/26:3286 — Synliggörande av dold skatt och sänkning av den allmänna löneavgiften av Camilla Brunsberg (M)
- Motion 2025/26:3428 — Ett motståndskraftigt och hållbart svenskt lantbruk av Emma Nohrén m.fl. (MP)
- Motion 2025/26:374 — Höjd beloppsgräns för ersättning till enskilda inom ideella föreningar av Michael Rubbestad (SD)
- Motion 2025/26:3775 — Kultur och bildning av Amanda Lind m.fl. (MP)
- Motion 2025/26:3776 — Friluftspolitik av Mats Berglund m.fl. (MP)
- Motion 2025/26:909 — Stärkt rätt till heltid och kortare arbetstid av Ola Möller m.fl. (S)
Source: The Swedish Parliament