F-tax and business operations

The party programme describes how people are forced into self-employment to support themselves and requires that law prevents the employer's practical exemption from responsibility through chains of contracts. Permanent employment should be re-established as the norm on the labor market. The counter-proposal's demands for better legal tools to time-limit and revoke F-tax status, in order to counter involuntary self-employment that lets employers escape social contributions and labor law responsibility, directly answer these commitments.

• involuntary self-employmentdecisive»Många har tvingats till privatföretagande för att kunna försörja sig.« (party programme ↗)“Many have been forced into self-employment to be able to support themselves.”
• stop exemption from responsibility»förhindra arbetsgivarens praktiska ansvarsfriskrivelse genom olika kedjor av kontrakt.« (party programme ↗)“prevent the employer's practical exemption from responsibility through different chains of contracts.”
• permanent employment as norm»Tillsvidareanställningen som faktisk norm på arbetsmarknaden« (party programme ↗)“Permanent employment as the actual norm on the labor market”
• combat wage dumping»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime and exploitation are central threats today.”

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 demands action against workplace crime and that tax fraud and welfare crime are stopped, and that no one should be able to gain competitive advantages by neglecting the conditions of employees. The party programme states that strong employment law legislation is needed as protection for employees and that all employees have the right to good working conditions and secure livelihood. Better tools against misuse of F-tax and involuntary self-employment thereby follow from the plan.

• combat workplace crimedecisive»Krafttag mot arbetslivskriminaliteten. Arbetslivs kriminalitet ska inte finnas på svensk arbetsmarknad och offentliga arbetsgivare och upphandlare ska vara föredömen i att verka för en sund konkurrens.« (2022 manifesto ↗)“Action against workplace crime. Workplace crime shall not exist in the Swedish labour market and public employers and purchasers shall be models in promoting fair competition.”
• stop tax fraud»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare crime and money laundering shall be stopped.”
• strong employment law»arbetsrättslig lagstiftning behövs som skydd för de anställda.« (party programme ↗)“employment law legislation is needed as protection for employees.”
• secure employment conditions»goda arbetsvillkor, trygg försörjning och inflytande över det egna arbetet.« (party programme ↗)“good working conditions, secure livelihood and influence over one's own work.”

flags: citat_migrerat

The party programme states that the state through legislation and oversight shall see to it that sound conditions prevail on the market and that working conditions for those with weak connection to the labor market must be improved. The counter-proposal's demand for better legal tools against abuse of self-employment status, to counter involuntary self-employment, is an application of these commitments together with the programme's demand to stop companies' tax avoidance. The plan does not mention self-employment status as such.

• sound market conditionsdecisive»Staten ska genom lagstiftning och övervakning se till att sunda villkor råder på marknaden.« (party programme ↗)“The state shall through legislation and oversight see to it that sound conditions prevail on the market.”
• value labor law»Vi vill värna en fungerande arbetsrätt och ge arbetstagare inflytande över både arbetets innehåll och arbetstiden.« (party programme ↗)“We want to value a functioning labor law and give workers influence over both the content and time of work.”
• better conditions for the weakly attached»Deras arbetsvillkor måste förbättras.« (party programme ↗)“Their working conditions must be improved.”
• stop tax evasion»Företags skatteflykt ska stoppas.« (party programme ↗)“Companies' tax avoidance shall be stopped.”

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 overarching commitment is that it shall be easy to start and run a business and that the regulatory maze shall be cleared away, not expanded. Time-limited approvals, higher diligence requirements and easier withdrawal of F-tax status (tax registration for self-employed) place new administrative hurdles on exactly the smallest businesses, which the plan says are most sensitive to bureaucracy. The plan also requires given and predictable rules.

• simpler rules for businessesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små. Vi vill införa en ny och förenklad företagsform för mikroföretag, så att fler ska våga testa att driva företag.« (2022 manifesto ↗)“Clear away the regulatory maze for entrepreneurs, large and small. We want to introduce a new and simplified business form for microenterprises, so that more people dare to try running a business.”
• easy to run a business»Det ska vara lätt att starta och driva företag; det ska löna sig att ta klivet och satsa.« (2022 manifesto ↗)“It should be easy to start and run a business; it should be rewarding to take the step and commit.”
• predictable rules»Ekonomin ska ha givna och förutsägbara spelregler« (party programme ↗)“The economy shall have given and predictable rules”
• bureaucracy hits small businesses»Små och nystartade företag har svårare att få tillgång till kapital och att bära omfattande byråkrati, är känsligare« (party programme ↗)“Small and newly started businesses have greater difficulty accessing capital and bearing extensive bureaucracy, are more sensitive”

The plan values livelihood enterprise as a way to broaden the labour market and increase people's freedom, requires reduced regulatory burden for small businesses and wants to adapt the tax system to the growing sharing economy. Time-limited F-tax approvals, higher conduct requirements and easier revocation go in the opposite direction and raise thresholds for self-employment. The plan's requirement for fair competition and rules of the game that make it easy to do right pulls in the other direction, which makes the conclusion uncertain.

• value livelihood enterprisedecisive»Goda möjligheter att försörja sig själv genom företagande – så kallat levebrödsföretagande – vidgar« (party programme ↗)“Good opportunities to support oneself through enterprise—so-called livelihood enterprise—broadens”
• reduced regulatory burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk« (party programme ↗)“Regulatory burden for small businesses shall decrease, through efforts at municipal, state and European”
• adaptation to sharing economy»En startup-kommission ska tillsättas och skattesystemet anpassas bättre till den växande delningsekonomin.« (2022 manifesto ↗)“A startup commission shall be established and the tax system adapted better to the growing sharing economy.”
• fair competition»Vi vill ha spelregler som gör det lätt att göra rätt« (party programme ↗)“We want rules of the game that make it easy to do right”

The plan's central commitment in this area is that tax rules shall be shaped as simply as possible to facilitate small business enterprise and that incoming laws shall be tested from a small business perspective. Time-limited F-tax clearances and higher diligence requirements impose instead new requirements on precisely the smallest businesses, where personal initiative according to the plan forms the foundation. That the state shall oversee that legislation and good ethics are upheld speaks partly in favour of the proposal but does not outweigh this.

• simple tax rules for small businessesdecisive»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that tax rules are shaped as simply as possible”
• small business perspective on new laws»regler ska motverkas. Direkta företagssubventioner avvisas. Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“rules shall be counteracted. Direct business subsidies are rejected. Incoming laws should be tested from a small business perspective.”
• personal initiative in business»Det personliga initiativet utgör grunden för nyföretagande.« (party programme ↗)“Personal initiative forms the foundation for new business enterprise.”
• the state upholds ethics on the market»lagstiftningen och en god etik upprätthålls på marknaden.« (party programme ↗)“legislation and good ethics are upheld on the market.”

The plan promises to remove one-third of companies' administrative costs and regulatory burden and to ensure that conditions for starting and growing are good, with rewarded risk-taking. Time-limited F-tax approvals, higher diligence requirements and easier revocation point in the opposite direction and increase uncertainty for the self-employed. The plan also wants to shorten the authorities' processing time, not expand their examination of enterprises.

• reduced regulatory burdendecisive»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 regulatory burden”
• good conditions for enterprise»Villkoren för att starta, växa och expandera behöver vara goda för att fler ska våga lämna trygga och välbetalda jobb för att starta företag.« (2022 manifesto ↗)“Conditions for starting, growing and expanding need to be good so that more people dare to leave secure and well-paid jobs to start a business.”
• rewarded risk-taking»Risktagande ska därför belönas.« (party programme ↗)“Risk-taking should therefore be rewarded.”
• limited government review»Korta myndigheternas handläggningstider genom en bortre tidsgräns« (2022 manifesto ↗)“Shorten the authorities' processing times through a final time limit”

The plan wants to counter both fraud and systems that invite fraud and corruption, and values wage earners' position and the Swedish model. Better tools for the tax authority to monitor and revoke provisional tax status target precisely such circumvention of social charges and employment law responsibility. The plan's requirement for regulatory simplification pulls in the opposite direction, which makes the assessment uncertain.

• counter fraud and corruptiondecisive»Både fusk och sådana system som tenderar att locka till fusk och korruption ska motverkas.« (2022 manifesto ↗)“Both fraud and systems that tend to invite fraud and corruption shall be countered.”
• protect wage earners' position»Svenska löntagares trygghet och ställning ska värnas på arbetsmarknaden« (2022 manifesto ↗)“Swedish wage earners' security and position shall be protected in the labour market”
• defend the Swedish model»Sverigedemokraterna försvarar grunderna i den svenska modellen« (party programme ↗)“Sweden Democrats defend the foundations of the Swedish model”
• regulatory simplification for businesses»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work toward regulatory simplification and relieve small businesses' administrative burden”

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.