2023-03-152022/23:SkU11 · p.1SkUTaxation

Earned income tax credit, tax reduction for sick leave and activity compensation, regional tax reduction, etc.

What's at stake: The issue affects how much people receiving sickness or activity compensation pay in tax compared with wage earners, at a time of high inflation when margins are especially tight for low-income groups.

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 the difference in taxation between sickness/activity compensation and earned income (the so-called 'disability tax') should be removed entirely, or whether the already implemented strengthening of the tax reduction and the government's overall tax-policy direction should be regarded as sufficient.

Yes Yes — the committee proposal

The committee backs the government's overall tax-policy direction, which includes lowering taxes on work within a framework of sustainable public finances, and notes that the tax reduction for sickness and activity compensation has recently been strengthened. The committee does not consider further calls on the government necessary in this area.

No No — the reservations

Reservation 1 (S)

The reservation (S) argues that a tax increase for people receiving sickness and activity compensation (the so-called 'disability tax') was reinstated even though a ready proposal to abolish it existed, which is wrong at a time of high inflation. The gap in taxation between sickness/activity compensation and earned income should be removed entirely, and the government should review the matter.

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 1 by S.

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
VNoNo 0/17/2/5follows the planconfidence: highexplicit
Sown reservationNoNo 0/91/0/16follows the planconfidence: mediumnot addressed
MPNoAbstain 0/0/13/5departs from the planconfidence: highderived
CYesAbstain 0/0/19/5departs from the planconfidence: mediumderived
LYesYes 13/0/0/3follows the planconfidence: mediumderived
KDNoYes 15/0/0/4departs from the planconfidence: lowderived
MYesYes 58/0/0/10follows the planconfidence: mediumderived
SDNoYes 62/0/0/11departs from the planconfidence: mediumnot addressed

Broke with the party line

VLotta Johnsson Fornarve (V, Södermanlands län)Abstain — party line: No
VNooshi Dadgostar (V, Stockholms län)Abstain — party line: No

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 2022/23:45 by Hans Wallmark (M) demand 3, 2022/23:634 by Niels Paarup-Petersen (C) demands 1, 4 and 8, 2022/23:1058 by Sofia Skönnbrink et al. (S), 2022/23:1732 by Eva Lindh et al. (S), 2022/23:1942 by Sten Bergheden (M), 2022/23:2082 by Louise Meijer et al. (M) demand 10, 2022/23:2138 by Niklas Karlsson et al. (S) demands 4 and 5, and 2022/23:2192 by Helena Lindahl et al. (C) demand 23.

Original (Swedish)

Riksdagen avslår motionerna 2022/23:45 av Hans Wallmark (M) yrkande 3, 2022/23:634 av Niels Paarup-Petersen (C) yrkandena 1, 4 och 8, 2022/23:1058 av Sofia Skönnbrink m.fl. (S), 2022/23:1732 av Eva Lindh m.fl. (S), 2022/23:1942 av Sten Bergheden (M), 2022/23:2082 av Louise Meijer m.fl. (M) yrkande 10, 2022/23:2138 av Niklas Karlsson m.fl. (S) yrkandena 4 och 5 samt 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 23.

Riksdag decision: The Riksdag has reviewed approximately 120 proposals on income taxation that were submitted during the general motions period in 2022. The proposals concern, among other things, the earned income tax credit (jobbskatteavdraget), tax deductions for home renovation and repairs (rut- och rotavdrag), green tax shift, and transformation deductions. The Riksdag rejected all proposals, partly citing that it supports the government's tax policy.

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 planexplicit

The plan establishes that ill and unemployed people obviously shall have the same right as working people to have good lives, and attacks the notion that ill people should be pressured by receiving less.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan establishes that ill and unemployed people obviously shall have the same right as working people to have good lives, and attacks the notion that ill people should be pressured by receiving less. It wants to see a humane sickness insurance and an end to people being taken off insurance. Removing the difference in taxation between sickness and activity compensation and work income is therefore precisely the plan's line.

Original (Swedish)

Planen slår fast att sjuka och arbetslösa självklart ska ha samma rätt som arbetande människor att ha goda liv, och angriper föreställningen att sjuka ska pressas genom att få det sämre. Den vill se en mänsklig sjukförsäkring och ett slut på utförsäkrandet. Att ta bort skillnaden i beskattning mellan sjuk- och aktivitetsersättning och arbetsinkomst är därför precis planens linje.

  • equal rights for the illdecisive»Barn, sjuka och arbetslösa måste självklart ha samma rätt som arbetande människor att ha goda liv« (2022 manifesto ↗)“Children, ill and unemployed people obviously must have the same right as working people to have good lives”
  • rejects punitive logic»Högerns idé är att invandrade, sjuka och arbetslösa är lata och om vi får det sämre så tvingas vi prestera bättre« (2022 manifesto ↗)“The right's idea is that immigrants, ill and unemployed people are lazy and if we get less then we are forced to perform better”
  • humane sickness insurance»Vänsterpartiet vill se en mänsklig sjukförsäkring och ett slut på utförsäkrandet av sjuka« (2022 manifesto ↗)“The Left Party wants to see a humane sickness insurance and an end to people being taken off insurance”
  • tax according to capacity»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 addresses what needs exist and where those with large capital assets or high incomes contribute more to welfare than they do today”
SSocialdemokraternaNoNofollows the plannot addressed

The plan wants to continue work on proposals to improve sickness benefits and stands up for the security pension against forces from the right.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to continue work on proposals to improve sickness benefits and stands up for the security pension against forces from the right. The party programme's principle is that all earned income and benefits shall be taxed equally, which speaks directly for removing the difference in taxation between sickness and activity benefits and work income. The plan also promises targeted support to those hardest hit by price increases.

Original (Swedish)

Planen vill arbeta vidare med förslagen om att förbättra sjukersättningen och står upp för trygghetspensionen mot krafter från höger. Partiprogrammets princip är att alla förvärvsinkomster och ersättningar ska beskattas lika, vilket talar direkt för att ta bort skillnaden i beskattning mellan sjuk- och aktivitetsersättning och arbetsinkomster. Planen lovar dessutom riktade stöd till dem som drabbas hårdast av prisökningarna.

  • improved sickness benefitsdecisive»arbeta vidare med förslagen om att förbättra sjukersättningen« (2022 manifesto ↗)“continue work on proposals to improve sickness benefits”
  • equal taxation of benefits»alla förvärvsinkomster och ersättningar« (party programme ↗)“all earned income and benefits”
  • protect the security pension»Vi står upp för trygghetspensionen, som utmanas av krafter från höger« (2022 manifesto ↗)“We stand up for the security pension, which is challenged by forces from the right”
  • targeted support for inflation»Stöd till de som drabbas hårdast av prisökningarna.« (2022 manifesto ↗)“Support for those hardest hit by price increases.”

Worldstate weighed in: Inflation 11.7 percent annual rate — makes a reintroduced tax increase particularly burdensome for those with sickness and activity benefits

MPMiljöpartietNoAbstaindeparts from the planderived

The plan wants to raise the minimum level of sickness and activity benefits and that those with fewest resources shall receive lower taxes, while no one shall be forced to work despite illness.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to raise the minimum level of sickness and activity benefits and that those with fewest resources shall receive lower taxes, while no one shall be forced to work despite illness. That the difference in taxation between sickness and activity benefits and work income is completely eliminated follows from these commitments and from the right to basic economic security. The tax wedge is not mentioned explicitly, so the conclusion is derived.

Original (Swedish)

Planen vill höja den lägsta nivån i sjuk- och aktivitetsersättningarna och att de med minst resurser ska få lägre skatt, samtidigt som ingen ska tvingas jobba trots sjukdom. Att helt ta bort skillnaden i beskattning mellan sjuk- och aktivitetsersättning och arbetsinkomst följer av dessa åtaganden och av rätten till grundläggande ekonomisk trygghet. Skattekilen nämns inte uttryckligen, så slutsatsen är härledd.

  • raised sickness and activity benefitsdecisive»höja den lägsta nivån i sjuk- och aktivitetsersättningarna« (2022 manifesto ↗)“raise the minimum level of sickness and activity benefits”
  • lower taxes for those with least»De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen« (2022 manifesto ↗)“Those with fewest resources shall receive more public services, lower taxes and more support in the transition”
  • no one shall be forced to work ill»ingen tvingas jobba trots att man är sjuk« (2022 manifesto ↗)“no one is forced to work despite being ill”
  • basic economic security»Alla har rätt till grundläggande ekonomisk« (party programme ↗)“Everyone has the right to basic economic”

Worldstate weighed in: Inflation 11.7 per cent year-on-year — makes a tax increase for sickness and activity benefits particularly heavy for those with least margins

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 planderived

The plan's central commitment is the work ethic: it should pay more to move from allowances to employment, and the plan notes that the step from allowances to employment today does not pay sufficiently.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan's central commitment is the work ethic: it should pay more to move from allowances to employment, and the plan notes that the step from allowances to employment today does not pay sufficiently. Completely removing the difference in taxation between sick leave and activity compensation and work income eliminates precisely that incentive. The plan wants to reduce taxes for those with low incomes, but not by abolishing the work incentive.

Original (Swedish)

Planens bärande åtagande är arbetslinjen: det ska löna sig mer att gå från bidrag till arbete, och planen konstaterar att steget från bidrag till arbete i dag inte lönar sig tillräckligt. Att helt ta bort skillnaden i beskattning mellan sjuk- och aktivitetsersättning och arbetsinkomst utjämnar just den drivkraften. Planen vill sänka skatten för dem med låga inkomster, men inte genom att avskaffa arbetsincitamentet.

  • the work ethic firstdecisive»Vi vill att det ska löna sig mer att gå från bidrag till arbete, och att fler med kortare utbildning och erfarenhet ska ha möjlighet att få enkla jobb.« (2022 manifesto ↗)“We want it to pay more to move from allowances to employment, and for more people with shorter education and experience to have the opportunity to get simple jobs.”
  • greater difference allowances–employment»Det lönar sig inte heller tillräckligt att ta klivet från bidrag till arbete.« (2022 manifesto ↗)“It does not pay sufficiently to take the step from allowances to employment.”
  • less to allowances»Mer pengar ska läggas på välfärdens kärna, mindre på bidrag.« (2022 manifesto ↗)“More money shall be invested in the core of welfare, less in allowances.”
  • reduced taxes for low incomes»Därför vill vi sänka skatten, särskilt för dem med lägre inkomster och för de viktiga småföretagen.« (2022 manifesto ↗)“Therefore we want to reduce taxes, especially for those with lower incomes and for the important small companies.”

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's decisive commitment is the work ethic: a new broad earned income tax credit and that it shall always pay to work.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's decisive commitment is the work ethic: a new broad earned income tax credit and that it shall always pay to work. Completely removing the difference in taxation between sickness and activity benefits and work income levels that difference which the earned income tax credit is intended to create. The plan therefore does not support the counter-proposal's demands, even though it establishes that social insurance shall provide general security for those who cannot support themselves.

Original (Swedish)

Planens avgörande åtagande är arbetslinjen: ett nytt brett jobbskatteavdrag och att det alltid ska löna sig att arbeta. Att helt ta bort skillnaden i beskattning mellan sjuk- och aktivitetsersättning och arbetsinkomst utjämnar just den skillnad som jobbskatteavdraget är avsett att skapa. Planen bär därför inte motförslagets krav, även om den slår fast att socialförsäkringarna ska ge generell trygghet åt den som inte kan försörja sig själv.

  • work ethic via earned income tax creditdecisive»För att stärka arbetslinjen och hushållens ekonomi i ett oroligt ekonomiskt läge vill vi skyndsamt genomföra ett nytt brett jobbskatteavdrag.« (2022 manifesto ↗)“To strengthen the work ethic and households' finances in an uncertain economic situation, we want to quickly implement a new broad earned income tax credit.”
  • work shall pay»Det ska alltid löna sig att arbeta.« (2022 manifesto ↗)“It shall always pay to work.”
  • general social insurance»Socialförsäkringarna ska därför vara generella och obligatoriska.« (party programme ↗)“Social insurance shall therefore be general and mandatory.”
KDKristdemokraternaNoYesdeparts from the planderived

The plan does not address taxation of sickness and activity-related benefits, but it promises security compensation for those who have worn out their bodies and reduced taxes for those who have left working life, and that the individual shall retain as much as possible of their own income.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan does not address taxation of sickness and activity-related benefits, but it promises security compensation for those who have worn out their bodies and reduced taxes for those who have left working life, and that the individual shall retain as much as possible of their own income. That supports removing the extra tax burden. At the same time, the plan maintains that taxation shall benefit work, which makes the basis weak.

Original (Swedish)

Planen behandlar inte beskattningen av sjuk- och aktivitetsersättning, men den lovar trygghetsersättning för dem som slitit ut kroppen och sänkt skatt för dem som lämnat arbetslivet, samt att den enskilde ska få behålla så mycket som möjligt av sin egen inkomst. Det talar för att ta bort den extra skattebördan. Samtidigt håller planen fast vid att beskattningen ska gynna arbete, vilket gör underlaget svagt.

  • security for worn outdecisive»Inför trygghetsersättning, för dem som har ett fåtal år kvar till pensionen men som slitit ut kroppen.« (2022 manifesto ↗)“Introduce security compensation for those who have a few years left until retirement but have worn out their bodies.”
  • retain own income»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen« (party programme ↗)“The tax system shall be designed so that the individual to the greatest possible extent retains his or her own”
  • reduced tax outside working life»Sänkt skatt på pension.« (2022 manifesto ↗)“Reduced tax on pension.”
  • work shall be favored tax-wise»Beskattningen ska utformas så att arbete gynnas« (party programme ↗)“Taxation shall be designed so that work is favored”

Worldstate weighed in: Inflation 11.7 percent — strengthens the plan's requirement that the individual retains more of his or her income

flags: motstridiga åtaganden i planen

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.

MModeraternaYesYesfollows the planderived

The plan's central commitment is to lower taxes on work so that effort pays off better and tax and benefit systems should be based on the work line.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's central commitment is to lower taxes on work so that effort pays off better and tax and benefit systems should be based on the work line. To completely equalize taxation between sick leave and activity allowance and work income reduces precisely the difference the plan wants to widen, and would also need to fit within the surplus target. The plan therefore argues against the counter-proposal's demands.

Original (Swedish)

Planens bärande åtagande är att sänka skatten på arbete så att ansträngning lönar sig bättre och att skatte- och bidragssystemen ska utgå från arbetslinjen. Att helt utjämna beskattningen mellan sjuk- och aktivitetsersättning och arbetsinkomst minskar just den skillnad som planen vill vidga, och skulle dessutom behöva rymmas inom överskottsmålet. Planen talar därför mot motförslagets krav.

  • lower taxes on workdecisive»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Lower taxes on work so that your effort pays off better”
  • the work line governs taxes»Skatter och bidragssystem ska utgå från arbetslinjen.« (party programme ↗)“Taxes and benefit systems shall be based on the work line.”
  • work should always pay»De samlade bidragen ska aldrig bli så höga att det inte lönar sig att jobba.« (2022 manifesto ↗)“The total benefits should never become so high that it does not pay to work.”
  • financed reforms»behöver finansieras eller rymmas inom överskottsmålet« (2022 manifesto ↗)“need to be financed or fit within the surplus target”
SDSverigedemokraternaNoYesdeparts from the plannot addressed

The plan commits to increased support for those who due to illness or disability have not been able to work to full capacity, and requires a safe and legally certain sickness insurance with adequate living standards even for those with limitations.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan commits to increased support for those who due to illness or disability have not been able to work to full capacity, and requires a safe and legally certain sickness insurance with adequate living standards even for those with limitations. Taxing sick and activity benefits more heavily than work income points in the opposite direction. The requirement to remove the difference is therefore supported, even though the plan simultaneously wants work to be profitable.

Original (Swedish)

Planen åtar sig ett ökat stöd till dem som på grund av sjukdom eller funktionsnedsättning inte kunnat arbeta fullt ut, och kräver en trygg och rättssäker sjukförsäkring med fullgod levnadsstandard även för den med begränsningar. Att beskatta sjuk- och aktivitetsersättning hårdare än arbetsinkomst drar i motsatt riktning. Kravet att ta bort skillnaden stöds därför, även om planen samtidigt vill att arbete ska löna sig.

  • support for sick and people with disabilitiesdecisive»Samtidigt behövs ett ökat stöd till de mest utsatta, som på grund av sjukdom eller funktionsnedsättning inte har kunnat arbeta i full utsträckning.« (2022 manifesto ↗)“Meanwhile, increased support is needed for the most vulnerable, who due to illness or disability have not been able to work to their full extent.”
  • adequate living standard with disability»Alla medborgare ska ha rätt till ett gott liv och en fullgod levnadsstandard, även om man är född med eller råkar ut för något som gjort att man har fysiska eller kognitiva begränsningar eller variationer.« (2022 manifesto ↗)“All citizens should have the right to a good life and adequate living standards, even if born with or experiencing something that has meant physical or cognitive limitations or variations.”
  • safe sickness insurance»Verka för en trygg och rättssäker sjukförsäkring« (2022 manifesto ↗)“Work for a safe and legally certain sickness insurance”
  • work shall be profitable»Göra det mer lönsamt att arbeta« (2022 manifesto ↗)“Make work more profitable”

Worldstate weighed in: Inflation 11.7 per cent — erodes low benefits and sharpens the plan's commitment to support for the most vulnerable

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.

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Sources and documents

Documents under consideration

Source: The Swedish Parliament