2024-06-122023/24:SkU11 · p.9SkUTaxation

Membership contributions and other matters

Tax deduction for union dues and other membership fees

What's at stake: A tax deduction for union dues would lower the cost of union membership and could affect how many people choose to join, which in turn touches on the balance of power in the Swedish labor-market model.

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 membership fees, particularly union dues, should qualify for a tax deduction, or whether the current arrangement without such a deduction should remain.

Yes Yes — the committee proposal

The Committee rejects the calls for a tax deduction on union dues and maintains its earlier position on the issue. Since membership fees count as a private living cost, which is normally not deductible, proposals for deductions on other membership fees are also rejected.

No No — the reservations

Reservation 18 (S, V)

Deductibility for union membership has previously been abolished and reintroduced on different occasions. The reservation argues that a 25 percent tax reduction on union dues would lower the cost of membership, could raise union membership rates, and thereby strengthen the Swedish labor-market model, which rests on two strong parties within each industry.

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 18 by S, V.

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 0/19/0/5follows the planconfidence: highnot addressed
Sown reservationNoNo 0/91/0/15follows the planconfidence: lownot addressed
MPNoYes 15/0/0/3departs from the planconfidence: mediumnot addressed
CYesAbstain 0/0/21/3departs from the planconfidence: lownot addressed
LYesYes 12/0/0/4follows the planconfidence: mediumderived
KDYesYes 16/0/0/3follows the planconfidence: mediumderived
MYesYes 58/0/0/10follows the planconfidence: mediumderived
SDYesYes 63/0/0/9follows the planconfidence: mediumnot addressed

Committee proposal

The Riksdag rejects the motions 2023/24:866 by Leif Nysmed and Lars Mejern Larsson (both S), 2023/24:940 by Dzenan Cisija (S), 2023/24:1330 by Jamal El-Haj (S), 2023/24:1694 by Aida Birinxhiku (S), 2023/24:2044 by Kristoffer Lindberg et al. (S), 2023/24:2321 by Ilona Szatmári Waldau et al. (V) claim 8 and 2023/24:2480 by Helena Lindahl et al. (C) claim 13.

Original (Swedish)

Riksdagen avslår motionerna 2023/24:866 av Leif Nysmed och Lars Mejern Larsson (båda S), 2023/24:940 av Dzenan Cisija (S), 2023/24:1330 av Jamal El-Haj (S), 2023/24:1694 av Aida Birinxhiku (S), 2023/24:2044 av Kristoffer Lindberg m.fl. (S), 2023/24:2321 av Ilona Szatmári Waldau m.fl. (V) yrkande 8 och 2023/24:2480 av Helena Lindahl m.fl. (C) yrkande 13.

Riksdag decision: The Riksdag said no to 120 proposals in motions on income tax from the general motion time of 2023. The motions concern, for example, employment tax deductions, tax reductions for sick and activity allowances, and renovation and household service deductions. The Riksdag refers, among other things, to current regulations and ongoing work.

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 makes high union organization a strategic main task: unions' and collective agreements' role is central, and legislation should be changed to strengthen wage earners' positions.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan makes high union organization a strategic main task: unions' and collective agreements' role is central, and legislation should be changed to strengthen wage earners' positions. The counter-proposal's demand for a tax reduction for union membership fees has precisely the purpose of lowering the cost of membership and raising organization rate. The plan therefore speaks for the demand in substance.

Original (Swedish)

Planen gör en hög facklig organisationsgrad till en strategisk huvuduppgift: fackens och kollektivavtalens roll är central, och lagstiftningen ska förändras för att stärka löntagarnas positioner. Motförslagets krav på en skattereduktion för fackföreningsavgiften har just syftet att sänka kostnaden för medlemskap och höja organisationsgraden. Planen talar därför för kravet i sak.

  • unions' central roledecisive»Fackens och kollektivavtalens roll är central både för ekonomin och demokratin.« (2022 manifesto ↗)“The role of unions and collective agreements is central to both the economy and democracy.”
  • legislation that strengthens wage earners»Vi vill förändra konflikträtten och annan lagstiftning för att« (party programme ↗)“We want to change labour law and other legislation to”
  • higher union organization rate»Du som enskild löntagare kan bidra genom att vara organiserad fackligt, och se till att din arbetsplats har kollektivavtal.« (2022 manifesto ↗)“You as an individual wage earner can contribute by being organized in a union, and make sure your workplace has a collective agreement.”
  • union power in working life»Fackföreningsrörelsen har en djup betydelse för människors makt i« (party programme ↗)“The union movement has deep significance for people's power in”
SSocialdemokraternaNoNofollows the plannot addressed

The counter-proposal wants to reduce the cost of trade union membership to raise the rate of organisation and strengthen a labour market model with strong parties.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The counter-proposal wants to reduce the cost of trade union membership to raise the rate of organisation and strengthen a labour market model with strong parties. The party programme gives the trade union movement a central role and the election manifesto wants to strengthen the position of wage earners and trusts the parties' responsibility for wage formation, which speaks for the demand substantively. However, the plan does not propose any tax instrument and otherwise restrains new tax reductions, which is why the conclusion is derived and uncertain.

Original (Swedish)

Motförslaget vill sänka kostnaden för fackligt medlemskap för att höja organisationsgraden och stärka en arbetsmarknadsmodell med starka parter. Partiprogrammet ger fackföreningsrörelsen en central roll och valmanifestet vill stärka löntagarnas ställning och litar på parternas ansvar för lönebildningen, vilket talar för kravet i sak. Planen anvisar dock inget skatteinstrument och håller i övrigt tillbaka nya skattereduktioner, varför slutsatsen är härledd och osäker.

  • union organising as counterweightdecisive»Politisk och facklig organisering har alltid varit effektiva vapen mot kapitalintressena.« (party programme ↗)“Political and union organising has always been effective weapons against capital interests.”
  • strengthened wage earner position»En stark a-kassa ger trygghet i vardagen, stärker löntagares ställning på arbetsmarknaden och hjälper till att stabilisera samhällsekonomin genom lågkonjunkturer.« (2022 manifesto ↗)“A strong unemployment insurance provides security in daily life, strengthens wage earners' position on the labour market and helps stabilise the economy through downturns.”
  • strong parties in the model»tror på parternas förmåga att ta ansvar för lönebildningen« (2022 manifesto ↗)“believe in the parties' ability to take responsibility for wage formation”
  • tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
MPMiljöpartietNoYesdeparts from the plannot addressed

The party programme values the Swedish model with collective agreements and establishes that the model is built on a high rate of union membership and that union organizing should be encouraged.

Plan documents: party programme

Reasoning and quotes

The party programme values the Swedish model with collective agreements and establishes that the model is built on a high rate of union membership and that union organizing should be encouraged. A tax reduction that lowers the cost of membership is one way to encourage precisely that organizing. The plan therefore supports the counter-proposal's demand, even though it does not mention the deduction's design.

Original (Swedish)

Partiprogrammet värnar den svenska modellen med kollektivavtal och slår fast att modellen bygger på en hög facklig anslutningsgrad och att den fackliga organiseringen bör uppmuntras. En skattereduktion som sänker kostnaden för medlemskap är ett sätt att uppmuntra just den organiseringen. Planen stöder därför motförslagets krav, även om den inte nämner avdragets utformning.

  • encourage union organizingdecisive»Modellen bygger på att en hög andel av arbetstagarna är fackföreningsanslutna, och den fackliga organiseringen bör uppmuntras.« (party programme ↗)“The model is built on a high proportion of workers being union members, and union organizing should be encouraged.”
  • value the Swedish model»Vi värnar den svenska modellen där arbetsmarknadens parter gemensamt förhandlar fram vad som ska gälla på arbetsmarknaden genom kollektivavtal.« (party programme ↗)“We value the Swedish model where labor market parties jointly negotiate what should apply on the labor market through collective agreements.”
  • strengthened position for workers»Vi vill värna en fungerande arbetsrätt och ge arbetstagare inflytande över både arbetets innehåll och arbetstiden.« (party programme ↗)“We want to protect a functioning labor law and give workers influence over both the content of work and working time.”

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.

CCenterpartietYesAbstaindeparts from the plannot addressed

The plan wants to lower taxes on jobs and enterprise in general and make the tax burden on job creation as small as possible, but it does not support a targeted subsidy of membership in a certain type of organization.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan wants to lower taxes on jobs and enterprise in general and make the tax burden on job creation as small as possible, but it does not support a targeted subsidy of membership in a certain type of organization. The party programme also states freedom of association including the freedom to refrain from organizing, which argues against the tax system being used to increase organization membership. The stance is derived from these principles.

Original (Swedish)

Planen vill sänka skatten på jobb och företagande generellt och göra skattebördan på jobbskapande så liten som möjligt, men den ger inget stöd för en riktad subvention av medlemskap i en viss typ av organisation. Partiprogrammet slår dessutom fast föreningsfriheten inklusive friheten att avstå från att organisera sig, vilket talar mot att skattesystemet används för att höja organisationsgraden. Ställningstagandet härleds ur dessa principer.

  • freedom to refrain from organizingdecisive»som även innefattar frihet att avstå från religion och från att organisera sig.« (party programme ↗)“which also includes freedom to refrain from religion and from organizing.”
  • general tax cuts on work»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower taxes on jobs and enterprise, especially for small businesses and self-employed.”
  • low tax on job creation»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in enterprises should be made as small as possible.”

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.

LLiberalernaYesYesfollows the planderived

The plan demands a tax system that is as simple and transparent as possible and tax rules that are easy to understand, and wants to shift lower taxes against consumption and environmental taxes rather than build out special deductions.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan demands a tax system that is as simple and transparent as possible and tax rules that are easy to understand, and wants to shift lower taxes against consumption and environmental taxes rather than build out special deductions. A tax reduction aimed at a single membership fee goes against that line. That the plan at the same time cherishes trade union freedom does not change the conclusion, since that freedom does not require tax subsidisation.

Original (Swedish)

Planen kräver ett skattesystem som är så enkelt och transparent som möjligt och skatteregler som är lättförståeliga, och vill växla sänkta skatter mot konsumtions- och miljöskatter snarare än att bygga ut särskilda avdrag. En skattereduktion riktad till en enskild medlemsavgift går emot den linjen. Att planen samtidigt värnar den fackliga friheten ändrar inte slutsatsen, eftersom den friheten inte kräver skattesubvention.

  • simple and transparent tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall favour the wealth-creating forces, be as simple and transparent as”
  • easy-to-understand tax rules»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage enterprise, education and investment.”
  • tax shift rather than special deductions»Sänkta skatter ska växlas mot höjda konsumtionsskatter och miljöskatter.« (party programme ↗)“Lower taxes shall be exchanged for higher consumption taxes and environmental taxes.”
  • trade union freedom is cherished»Den fackliga friheten och möjligheten till kollektivavtal är en viktig del av förenings- och« (party programme ↗)“Trade union freedom and the opportunity to conclude collective agreements is an important part of freedom of association and”
KDKristdemokraternaYesYesfollows the planderived

The plan requires that taxes are designed according to the principles of tax according to ability and equal treatment and that the rules be made as simple as possible.

Plan documents: party programme

Reasoning and quotes

The plan requires that taxes are designed according to the principles of tax according to ability and equal treatment and that the rules be made as simple as possible. A targeted tax reduction for a single organizational form breaks that, and the plan moreover places the shaping of the working market to the parties themselves. The plan values strong and politically independent trade unions, but not the state subsidizing membership.

Original (Swedish)

Planen kräver att skatter utformas enligt principerna om skatt efter bärkraft och likabehandling och att reglerna görs så enkla som möjligt. En riktad skattereduktion för en enskild organisationsform bryter mot det, och planen överlåter dessutom arbetsmarknadens utformning till parterna själva. Planen värdesätter starka och partipolitiskt oberoende fackföreningar, men inte att staten subventionerar medlemskapet.

  • equal treatment in taxationdecisive»skatt efter bärkraft och likabehandling« (party programme ↗)“tax according to ability and equal treatment”
  • simple tax rules»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that the tax rules are designed as simply as possible”
  • the parties shape the labour market»Utformningen ska göras av arbetsmarknadens parter.« (party programme ↗)“The design shall be made by the labour market parties.”
  • independent trade unions»Starka och partipolitiskt oberoende fackföreningar« (party programme ↗)“Strong and politically independent trade unions”
MModeraternaYesYesfollows the planderived

The plan's tax promise is generally lower taxes on work and a simpler tax system, not targeted tax reductions for contributions to a particular type of organisation.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's tax promise is generally lower taxes on work and a simpler tax system, not targeted tax reductions for contributions to a particular type of organisation. The counter-proposal requires a 25 percent tax reduction on union fees to raise the membership rate, that is, a special rule with a collective purpose. The plan, which holds firm that freedoms and rights belong to individuals, speaks against the demand.

Original (Swedish)

Planens skattelöfte är generellt sänkt skatt på arbete och ett enklare skattesystem, inte riktade skattereduktioner för avgifter till en viss typ av organisation. Motförslaget kräver en skattereduktion på 25 procent av fackföreningsavgiften för att höja organisationsgraden, alltså en särregel med ett kollektivt syfte. Planen, som håller fast vid att fri- och rättigheter tillhör individer, talar emot kravet.

  • simpler tax systemdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“For this to happen, the tax system must become simpler, and corporate, knowledge and capital taxes be competitive and encourage investments in Sweden.”
  • generally lower tax on work»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Lower the tax on work so that your effort pays off better”
  • individual before collective»Fri- och rättigheter tillhör individer och aldrig« (party programme ↗)“Freedoms and rights belong to individuals and never”
  • reforms must be financed»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new pledges and reforms – such as our income tax cuts – need to be financed or fit within the surplus target.”
SDSverigedemokraternaYesYesfollows the plannot addressed

The plan wants to depoliticize workplace safety work and points out that trade unions are politically bound in a way that risks distorting democratic conditions; at the same time unnecessary public spending should be scaled back.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to depoliticize workplace safety work and points out that trade unions are politically bound in a way that risks distorting democratic conditions; at the same time unnecessary public spending should be scaled back. A tax reduction whose stated purpose is to increase union membership goes against that line, even though the plan defends the Swedish model as such.

Original (Swedish)

Planen vill avpolitisera arbetsmiljöarbetet och pekar ut att fackförbunden är partipolitiskt knutna på ett sätt som riskerar att snedvrida de demokratiska förutsättningarna; samtidigt ska onödiga offentliga utgifter skalas bort. En skattereduktion vars uttalade syfte är att höja den fackliga organisationsgraden går emot den linjen, även om planen försvarar den svenska modellen som sådan.

  • depoliticized union influencedecisive»Sverigedemokraterna vill avpolitisera arbetsmiljöarbetet genom att avveckla politiskt styrda fackförbunds företrädesrätt att utse skyddsombud.« (2022 manifesto ↗)“Sweden Democrats want to depoliticize workplace safety work by dismantling politically-controlled trade unions' preferential right to appoint safety representatives.”
  • criticism of politically-bound unions»Inom civilsamhället är både fackförbund och andra organisationer med viktiga samhällsuppdrag i hög grad partipolitiskt knutna på ett sätt som riskerar att snedvrida de demokratiska förutsättningarna.« (2022 manifesto ↗)“Within civil society, both trade unions and other organizations with important societal missions are to a large degree politically bound in a way that risks distorting democratic conditions.”
  • restraint in public spending»Skala bort onödiga utgifter i det offentliga« (2022 manifesto ↗)“Scale back unnecessary spending in the public sector”
  • the Swedish model protected»Försvara den svenska modellen« (2022 manifesto ↗)“Defend the Swedish model”

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Sources and documents

Documents under consideration

Source: The Swedish Parliament