Social contributions

The plan's distributive political core is that tax cuts have drained welfare and that those with capital and high incomes should contribute more, and that the public sector's share should grow through gradual increased taxation. Limiting remaining reductions in social contributions and abolishing the R&D deduction and growth support is in line with this. The plan therefore speaks for the counter-proposal's demands.

• tax cuts drain welfaredecisive»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 over many years have resulted in there now being 350 billion less per year for welfare than in 1990.”
• capital should contribute more»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that looks at what needs exist and where those with large capital assets or high incomes should contribute more to welfare than they do today.”
• increased taxation for welfare»är det genom en gradvis ökad beskattning som« (party programme ↗)“it is through gradual increased taxation that”
• secure public financing»Skattesystemet ska utformas så att finansieringen av den offentliga« (party programme ↗)“The tax system should be designed so that financing of the public”

The counter-proposal wants to completely abolish the R&D deduction and growth support. The plan instead commits to strengthening the long-term conditions for entrepreneurship and innovation, to stimulating research and development work and to keeping the rules for entrepreneurship clear, which speaks against removing these supports. The principle of broad tax bases and uniform taxation pulls in the opposite direction, which is why the assessment is uncertain.

• strengthened business climatedecisive»Vi vill satsa på grön teknik, digitalisering och utbildning så att företagsklimatet stärks och kompetensförsörjningen förbättras.« (2022 manifesto ↗)“We want to invest in green technology, digitalisation and education so that the business climate is strengthened and skills supply is improved.”
• stimulate research in companies»Forsknings- och utvecklingsarbete ska stimuleras.« (party programme ↗)“Research and development work shall be stimulated.”
• clear business rules»Reglerna för företagsamheten ska vara« (party programme ↗)“The rules for entrepreneurship shall be”
• broad tax bases»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the regulatory framework, broad tax bases and that all earned incomes and compensations”

The counter-proposal wants to limit remaining reductions in social security contributions and completely abolish the R&D deduction and growth support. The plan goes in the opposite direction: small enterprises shall have lower employer contributions than larger enterprises, and lower employer contributions are pointed out as an important reform for increased enterprise. The plan further wants to invest more in research and commercialization of innovations, not less.

• lower contributions for small enterprisesdecisive»Småföretag ska ha lägre arbetsgivaravgift och mindre sjuklöneansvar än större företag.« (party programme ↗)“Small enterprises shall have lower employer contributions and less sick leave responsibility than larger enterprises.”
• reduced contributions promote enterprise»Hjälp med rådgivning och kapitalförsörjning i tidigt skede i företagandet är jämte lägre arbetsgivaravgifter och slopat eller minskat sjuklöneansvar viktiga reformer för ökat företagande.« (party programme ↗)“Advice on counseling and capital supply in the early stages of enterprise together with lower employer contributions and abolished or reduced sick leave responsibility are important reforms for increased enterprise.”
• support for research and innovation»För att understödja detta vill vi göra framtidsinvesteringar i utbildning, forskning, kompetensförsörjning och kommersialisering av innovationer.« (party programme ↗)“To support this, we want to make future investments in education, research, competence supply and commercialization of innovations.”
• facilitate new enterprises»Vi vill stärka möjligheterna för människor med goda idéer att starta och driva företag.« (party programme ↗)“We want to strengthen the possibilities for people with good ideas to start and run enterprises.”

The plan's key commitment is to lower tax on jobs and enterprise and to make it cheaper and easier to employ, with lowered employer contribution in a first phase for a company's first employee. To abolish the growth support and R&D deduction would be the direct opposite and would raise the cost of small businesses' first employees. The plan moreover says no to tax increases that harm jobs and wants to protect investments in research and development.

• lowered contribution for first employeesdecisive»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 contribution needs to be lowered, in a first phase for a company's first employee, for people far from the labour market as well as those with low incomes.”
• lower tax for small businesses»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower tax on jobs and enterprise, especially for small businesses and self-employed.”
• no job-harming tax increases»Det totala skattetrycket måste ner nästa mandatperiod. Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“The total tax burden must come down next term of office. We shall not participate in any tax increases that harm jobs, personal savings or make housing more expensive.”
• support for research and development»krävs en pålitlig infrastruktur i hela landet, satsningar på forskning och utveckling« (2022 manifesto ↗)“requires a reliable infrastructure throughout the country, investments in research and development”

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 election manifesto's decisive commitment is that employer payroll taxes shall be lowered for both small entrepreneurs and for those who want to employ young people, and the party programme establishes that a tax deduction for research and development shall exist. The counter-proposal demands the opposite: that the growth support and R&D deduction be abolished entirely and remaining reductions be limited. The plan thus speaks directly against the counter-proposal's demands.

• lowered employer payroll taxesdecisive»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 easier and cheaper to employ by lowering employer payroll taxes for both small entrepreneurs and for those who want to employ young people.”
• tax deduction for R&D»skatterabatt för forskning och utveckling ska finnas.« (party programme ↗)“tax deduction for research and development shall exist.”
• relief for small enterprises»Regelbördan för små företag ska minska« (party programme ↗)“Regulatory burden for small enterprises shall decrease”
• competitive taxes»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 entrepreneurship, education and investment.”

The plan wants to reduce companies' costs and facilitate small and growing businesses, not limit remaining reductions in employer contributions. The election manifesto explicitly promises to completely eliminate employer contributions for the elderly, which is precisely such a reduction that the counter-proposal wants to phase out. At the same time, the plan is built on the idea that contributions and benefits are linked, which is the committee's starting point.

• reduced employer contributionsdecisive»Ta samtidigt bort arbetsgivaravgiften helt från 69 år.« (2022 manifesto ↗)“Completely eliminate employer contributions from age 69.”
• support for small business»Underlätta personalägande och generationsskifte av företag« (2022 manifesto ↗)“Facilitate employee ownership and business succession of enterprises”
• favourable conditions for business»Skattesystemet ska vara sådant att vinster kan genereras samtidigt som sparande i det egna företaget uppmuntras.« (party programme ↗)“The tax system should be such that profits can be generated while savings in the company itself are encouraged.”
• contribution-financed benefits»Arbetslöshetsförsäkringen bör finansieras med egenavgifter och arbetsgivaravgifter.« (party programme ↗)“Unemployment insurance should be financed by employee contributions and employer contributions.”

The plan's line is lower taxes on business and drastically reduced employment costs, plus a tax increase cap meaning total taxes are not raised. Eliminating the R&D deduction and growth support and limiting remaining deductions means instead higher costs for hiring and for research. The counter-proposal's demands therefore run directly counter to the plan's commitments.

• lägre skatter på företagandedecisive»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investments, research, and entrepreneurship through lower taxes on business”
• sänkta anställningskostnader»Kraftigt sänka anställningskostnaderna för den som anställer nyanlända och långtidsarbetslösa« (2022 manifesto ↗)“Drastically reduce employment costs for those who hire newly arrived and long-term unemployed”
• skattehöjarstopp»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase cap during the coming term meaning total taxes are not raised”
• höga skatter hämmar jobb»Alltför höga skatter och en överreglerad ekonomi har hämmat tillväxt och jobbskapande« (party programme ↗)“Far too high taxes and an over-regulated economy have hampered growth and job creation”

The plan wants to lower employer contributions and sick pay costs for small businesses and keep taxes at a level that does not hamper companies. The counter-proposal requires the opposite: that remaining reductions are limited and that growth support and R&D deductions are abolished entirely. This raises the tax burden for precisely the smaller companies the plan wants to relieve, and the plan therefore speaks against the proposal.

• lowered employer contributionsdecisive»Sänka arbetsgivaravgiften och sjuklönekostnaderna för småföretag« (2022 manifesto ↗)“Lower employer contributions and sick pay costs for small businesses”
• lower tax burden»Vidare behöver kostnader för arbetsgivaravgift och sjuklöner sänkas.« (2022 manifesto ↗)“Furthermore, costs for employer contributions and sick pay need to be lowered.”
• competitive taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish companies in international competition”
• stimulate entrepreneurship»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for entrepreneurship and enterprise”