2024-02-282023/24:SfU10 · p.2SfUMigration & social insurance
Exemptions from fee liability for outdoor recreation organizations
Exemption from social security contributions for outdoor-recreation organizations
What's at stake: Sports associations are currently exempt from paying social security contributions on smaller payments to, for example, leaders and coaches — a relief that outdoor-recreation organizations do not have. The issue affects the finances of outdoor organizations and their ability to engage volunteers, and, by extension, participation in outdoor activities that benefit public health.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
Whether outdoor-recreation organizations should already now be exempted from social security contributions on smaller payments in the same way as sports associations, or whether the matter should wait until an ongoing government inquiry has been finished processing.
Yes Yes — the committee proposal
The Committee rejects the demand for an immediate exemption for outdoor-recreation organizations. The question of putting outdoor-recreation organizations on equal footing with organized sports and covering them by the so-called half-base-amount rule is already addressed in a government inquiry report, and the Committee believes the Government Offices' processing of that proposal should be awaited before parliament acts.
No No — the reservations
Reservation 3 (SD)
The reserving party (SD) wants member organizations affiliated with the national outdoor-recreation umbrella body to be exempted now from social security contributions on payments up to half a base amount, in the same way as organizations affiliated with the national sports confederation, partly to increase participation in health-promoting activities. The measure should, however, first be thoroughly investigated.
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 3 by SD.
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 | Yes 19/0/0/5 | departs from the plan | confidence: low | not addressed |
| S | No | Yes 92/0/0/14 | departs from the plan | confidence: low | not addressed |
| MP | No | Abstain 0/0/15/3 | departs from the plan | confidence: medium | not addressed |
| C | No | Yes 19/0/0/5 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 12/0/0/4 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | not addressed |
| SD | No | No 0/61/0/11 | follows the plan | confidence: medium | not addressed |
Committee proposal
Parliament rejects the motions 2023/24:349 by Runar Filper et al. (SD) item 6, 2023/24:905 by Amanda Lind et al. (MP) item 19 and 2023/24:1821 by Anne-Li Sjölund (C).
Original (Swedish)
Riksdagen avslår motionerna 2023/24:349 av Runar Filper m.fl. (SD) yrkande 6, 2023/24:905 av Amanda Lind m.fl. (MP) yrkande 19 och 2023/24:1821 av Anne-Li Sjölund (C).
Riksdag decision: Parliament said no to nine proposals on social security contributions. The motions were submitted during the general motion period 2023 and concern, among other things, reduction of social security contributions and exemptions from fee liability for outdoor recreation organizations. Parliament refers, among other things, to ongoing investigation work.
Counter-proposals
- The counter-proposal wants outdoor life organizations to be exempt from social security contributions in the same way as sports organizations. (SD) — Reservation 3
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 does not address social charges for outdoor recreation organisations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address social charges for outdoor recreation organisations. The closest commitments are support for a rich associational life and for municipally supported leisure and public health activities, while the financing of welfare according to the programme should be borne by a progressive tax system rather than individual contributions. From this perspective, the plan speaks for equating outdoor recreation associations with sports organisations.
Original (Swedish)
Planen behandlar inte socialavgifter för friluftslivets organisationer. Närmast liggande åtaganden är stödet till ett rikt föreningsliv och till kommunalt stödda fritids- och folkhälsoaktiviteter, medan välfärdens finansiering enligt programmet ska bäras av ett progressivt skattesystem snarare än av individuella avgifter. Utifrån detta talar planen för att jämställa friluftslivets föreningar med idrotten.
- support for leisure activitiesdecisive»Ge barn och ungdomar möjligheter till kommunalt stödda fritidsaktiviteter« (2022 manifesto ↗)“Give children and young people opportunities for municipally supported leisure activities”
- value the associational life»rikt föreningsliv och andra typer av självorganisering kan människor« (party programme ↗)“rich associational life and other types of self-organisation people”
- strong popular movements»starka och självständiga folkrörelser som kan bidra till progressiva« (party programme ↗)“strong and independent popular movements that can contribute to progressive”
- financing via progressive tax»progressivt skattesystem och inte individuella avgifter eller efter« (party programme ↗)“progressive tax system and not individual contributions or according to”
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 access to leisure activities at reasonable costs to increase and for policy to create good conditions for civil society associations, which supports placing outdoor life organisations on par with sports in terms of charges.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants access to leisure activities at reasonable costs to increase and for policy to create good conditions for civil society associations, which supports placing outdoor life organisations on par with sports in terms of charges. At the same time, broad tax bases and uniform taxation of compensation is a stated principle pulling in the opposite direction. In this circumscribed issue, the association and public health commitments outweigh, but the basis is weak.
Original (Swedish)
Planen vill att tillgången till fritidsaktiviteter till rimliga kostnader ökar och att politiken skapar goda villkor för civilsamhällets föreningar, vilket talar för att friluftslivets organisationer likställs med idrotten i avgiftshänseende. Samtidigt är breda skattebaser och likformig beskattning av ersättningar en uttalad princip som drar i motsatt riktning. I denna avgränsade fråga väger förenings- och folkhälsoåtagandena över, men underlaget är svagt.
- cheaper leisure activitiesdecisive»Tillgången till fritidsaktiviteter till rimliga kostnader, både vad gäller idrott och kultur, behöver öka.« (2022 manifesto ↗)“Access to leisure activities at reasonable costs, both for sports and culture, must increase.”
- good conditions for civil society»formas i en levande dialog med det civila samhälle och ska skapa goda villkor för« (party programme ↗)“formed in living dialogue with civil society and shall create good conditions for”
- broad tax bases»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in regulations, broad tax bases and that all earned income and compensation”
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 give outdoor recreation organisations more support so more can enjoy nature and highlights physical activity as important for public health.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to give outdoor recreation organisations more support so more can enjoy nature and highlights physical activity as important for public health. That outdoor recreation associations are exempt from social charges for small payments, on the same terms as sport, is in line with that support for voluntary work. The plan therefore speaks for the counter-proposal's demand.
Original (Swedish)
Planen vill ge friluftsorganisationerna mer stöd så att fler kan ta del av naturen och lyfter fysisk rörelse som viktig för folkhälsan. Att undanta friluftslivets föreningar från socialavgifter för mindre ersättningar, på samma villkor som idrotten, ligger i linje med det stödet till föreningslivet. Planen talar därför för motförslagets krav.
- 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 more can enjoy Swedish nature.”
- public health through activity»Fysisk rörelse är viktig för folkhälsan och välbefinnandet.« (party programme ↗)“Physical activity is important for public health and well-being.”
- support for voluntary initiatives»Politiken bör på olika vis synliggöra, stödja och uppmuntra sådana insatser.« (party programme ↗)“Policy should in various ways make visible, support and encourage such initiatives.”
- civil society's role»Det civila samhället spelar en viktig roll för att hela landet ska leva.« (party programme ↗)“Civil society plays an important role for the whole country to thrive.”
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 calls outdoor life's importance for public health indisputable, and the party programme wants to tax civil society as little as possible and give voluntary efforts and association work increased space.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto calls outdoor life's importance for public health indisputable, and the party programme wants to tax civil society as little as possible and give voluntary efforts and association work increased space. The plan furthermore wants to lower employer contributions. Exempting outdoor life membership organizations from social contributions for minor compensation, on the same conditions as organized sports, follows from these commitments.
Original (Swedish)
Valmanifestet kallar friluftslivets betydelse för folkhälsan odiskutabel, och idéprogrammet vill beskatta civilsamhället så lite som möjligt och ge ideella insatser och föreningsarbete ökat utrymme. Planen vill dessutom sänka arbetsgivaravgifterna. Att undanta friluftslivets medlemsorganisationer från socialavgifter för mindre ersättningar, på samma villkor som den organiserade idrotten, följer av dessa åtaganden.
- outdoor life promotes public healthdecisive»Idrotten, friluftslivets och kulturens betydelse för folkhälsan är odiskutabel.« (2022 manifesto ↗)“Sports, outdoor life's, and culture's importance for public health is indisputable.”
- low taxation of civil society»beskatta det så lite som möjligt.« (party programme ↗)“tax it as little as possible.”
- lowered 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 lowered, as a first step for a company's first employee, for people far from the labour market as well as those with low income.”
- increased space for association life»kräver ökat utrymme för ideella insatser, föreningsarbete och socialt och kulturellt entreprenörskap« (party programme ↗)“require increased space for voluntary efforts, association work, and social and cultural entrepreneurship”
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 commitment is that policy shall give civil society good conditions, that it shall be easy to engage in sports club, scout troop and other associations, and that civil society's financing shall be improved.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's commitment is that policy shall give civil society good conditions, that it shall be easy to engage in sports club, scout troop and other associations, and that civil society's financing shall be improved. To equate outdoor recreation's member organizations with organized sports in social security rules follows from that equal treatment, and the common land right and outdoor recreation shall be valued. The plan's principle about connection between fees and benefits is an objection but weighs less.
Original (Swedish)
Planens åtagande är att politiken ska ge civilsamhället goda förutsättningar, att det ska vara enkelt att engagera sig i idrottsklubb, scoutkår och andra föreningar, och att civilsamhällets finansiering ska förbättras. Att jämställa friluftslivets medlemsorganisationer med den organiserade idrotten i socialavgiftsreglerna följer av den likabehandlingen, och allemansrätten och friluftslivet ska värnas. Planens princip om samband mellan avgifter och förmåner är en invändning men väger lättare.
- good conditions for civil societydecisive»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy shall contribute to civil society being given good conditions.”
- equal terms in associational life»att engagera sig i en idrottsklubb, scoutkår, folkbildningsorganisation« (party programme ↗)“to engage in a sports club, scout troop, folk education organization”
- improved civil society financing»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue improving civil society's financing through both wider tax deductions for donations and long-term state grants.”
- connection between fees and benefits»Det ska finnas ett tydligt samband mellan förmåner och inbetalade premier.« (party programme ↗)“There shall be a clear connection between benefits and paid premiums.”
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 prioritizes non-profit activity over commercial interests in leisure policy and even wants to make donations to non-profit organizations tax-exempt, which speaks for relief in organizations' fee burden.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan prioritizes non-profit activity over commercial interests in leisure policy and even wants to make donations to non-profit organizations tax-exempt, which speaks for relief in organizations' fee burden. Outdoor life and exercise are pointed out as something the public should promote, and the election manifesto runs on a strengthened civil society. That equality with sports organizations should apply to organizations promoting outdoor life follows from the plan's requirement for equal conditions, even though wages in particular are not mentioned.
Original (Swedish)
Planen prioriterar ideell verksamhet framför kommersiella intressen i fritidspolitiken och vill till och med göra gåvor till ideella organisationer skattebefriade, vilket talar för lättnader i föreningarnas avgiftsbörda. Friluftsliv och motion pekas ut som något det offentliga ska främja, och valmanifestet går till val på ett stärkt civilsamhälle. Att jämställa friluftslivets organisationer med idrottens följer då av planens krav på likvärdiga villkor, även om just socialavgifterna inte nämns.
- tax relief for non-profit sectordecisive»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av statens och kommunernas fritidspolitik. Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Non-profit activity shall be prioritised over commercial interests in state and municipal leisure policy. Donations to non-profit organizations should be tax-exempt.”
- promoted exercise and sport»Hälsa, motion och olika former av idrott ska främjas och stödjas av kommunerna. Idrotten är en av våra« (party programme ↗)“Health, exercise and various forms of sport shall be promoted and supported by municipalities. Sport is one of our”
- accessible outdoor life»möjlighet till friluftsliv finns på nära håll för alla män« (party programme ↗)“opportunity for outdoor life exists nearby for all men”
- strengthened civil society»STÄRKT CIVILSAMHÄLLE« (2022 manifesto ↗)“STRENGTHENED CIVIL SOCIETY”
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 promises to clarify the public's responsibility for outdoor recreation and make outdoor recreation accessible to more, while its tax line is that tax burden is already too high and that companies' administration should decrease.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan promises to clarify the public's responsibility for outdoor recreation and make outdoor recreation accessible to more, while its tax line is that tax burden is already too high and that companies' administration should decrease. Exempting outdoor recreation organizations from social contributions for smaller payments aligns with both of these commitments. The plan does not, however, mention social contributions for outdoor recreation, therefore the conclusion is derived.
Original (Swedish)
Planen lovar att tydliggöra det offentligas ansvar för friluftslivet och göra friluftslivet tillgängligt för fler, samtidigt som dess skattelinje är att skattetrycket redan är för högt och att företagens administration ska minska. Att undanta friluftsorganisationerna från socialavgifter för mindre ersättningar ligger i linje med båda dessa åtaganden. Planen nämner dock inte socialavgifter för friluftslivet, varför slutsatsen är härledd.
- responsibility for outdoor recreationdecisive»Tydliggöra det offentligas ansvar för friluftslivet« (2022 manifesto ↗)“Clarify the public's responsibility for outdoor recreation”
- lower tax burden(2022 manifesto)
- outdoor recreation for more»Göra naturupplevelser och friluftsliv i statliga naturreservat och nationalparker tillgängliga för fler genom satsningar på leder och friluftsanordningar« (2022 manifesto ↗)“Make nature experiences and outdoor recreation in state nature reserves and national parks accessible to more through investments in trails and outdoor facilities”
- reduced red tape»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one-third of companies' administrative costs and one-third of bureaucracy”
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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 does not mention outdoor recreation organizations' social charges, but it wants to promote civil society organizations and sees stimulated sport as a cheap way to improve public health.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not mention outdoor recreation organizations' social charges, but it wants to promote civil society organizations and sees stimulated sport as a cheap way to improve public health. The voluntary sector is assigned a central function that the state shall highlight and support, and the plan generally wants to lower employer contributions. Based on this, the plan supports that outdoor recreation organizations are treated equally with sport organizations and exempted for smaller compensations.
Original (Swedish)
Planen nämner inte friluftsorganisationernas socialavgifter, men den vill främja föreningslivet och ser stimulerad idrott som ett billigt sätt att förbättra folkhälsan. Den ideella sektorn tillskrivs en central funktion som staten ska lyfta fram och stödja, och planen vill generellt sänka arbetsgivaravgifterna. Härlett ur detta stöder planen att friluftslivets organisationer likställs med idrotten och undantas för mindre ersättningar.
- promote civil societydecisive»Samhället bör i större utsträckning tillgodose behovet av idrottsanläggningar, främja föreningslivet och underlätta elitklubbar att bedriva verksamhet på en nivå som mäter sig i internationell konkurrens.« (2022 manifesto ↗)“Society should to a greater extent meet the need for sports facilities, promote civil society and facilitate elite clubs to conduct operations at a level that measures up to international competition.”
- public health through sport»Att stimulera idrotten är ett billigt sätt att förbättra den fysiska och psykiska hälsan i samhället och bidrar till sammanhållning mellan dess invånare.« (2022 manifesto ↗)“Stimulating sport is a cheap way to improve physical and mental health in society and contributes to cohesion among its inhabitants.”
- support to the voluntary sector»Den ideella sektorn har i detta avseende en central funktion.« (party programme ↗)“The voluntary sector has a central function in this regard.”
- lower employer contributions»Sänka arbetsgivaravgiften och sjuklönekostnaderna för småföretag« (2022 manifesto ↗)“Lower employer contributions and sick-leave costs for small businesses”
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Sources and documents
- The committee report on riksdagen.se (2023/24:SfU10)
- Committee report full text (HB01SfU10)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:1821 — Samma förutsättningar för friluftslivet som för idrottslivet att främja folkhälsan av Anne-Li Sjölund (C)
- Motion 2023/24:2213 — Översyn av arbetsgivaravgifterna av Sten Bergheden (M)
- Motion 2023/24:2228 — Sänkta kostnader för företag stärker Sveriges välfärd och konkurrenskraft av Anna af Sillén m.fl. (M)
- Motion 2023/24:2281 — Reformer för ökad tillväxt i Stockholmsregionen av Josefin Malmqvist m.fl. (M)
- Motion 2023/24:2321 — Ett rättvist skattesystem av Ilona Szatmári Waldau m.fl. (V)
- Motion 2023/24:2480 — Skatter för företagande och tillväxt av Helena Lindahl m.fl. (C)
- Motion 2023/24:349 — Friluftsliv för folkhälsa av Runar Filper m.fl. (SD)
- Motion 2023/24:420 — Bättre villkor för småföretagare av Tobias Andersson m.fl. (SD)
- Motion 2023/24:905 — Friluftspolitik av Amanda Lind m.fl. (MP)
Source: The Swedish Parliament