2023-02-162022/23:SfU10 · p.2SfUMigration & social insurance
Exemptions from the requirement to pay employer social contributions
Exemption from social security contributions for sports and outdoor recreation organizations
What's at stake: The issue affects which non-profit organizations are exempt from paying social security contributions on smaller payments to participants and leaders, which can affect both the finances of these associations and participants' social insurance coverage.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The vote concerns whether the exemption from social security contributions for sports associations (the half price base amount rule) should be extended to also cover outdoor recreation organizations, or whether the current scope should remain unchanged.
Yes Yes — the committee proposal
The committee rejects the motion and considers that work income linked to sports participation, like other work income, should in principle be subject to contributions since it establishes entitlement to social insurance benefits, and that any extension of the exemption should be considered cautiously.
No No — the reservations
Reservation 3 (SD)
SD argues that outdoor recreation organizations affiliated with Svenskt Friluftsliv should be covered by the same exemption as sports associations, exempting them from social security contributions on smaller payments, which would among other things increase participation in public-health-promoting activities.
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 | Abstain 0/0/21/3 | departs from the plan | confidence: low | derived |
| S | Yes | Yes 93/0/0/14 | follows the plan | confidence: low | derived |
| MP | No | Abstain 0/0/13/5 | departs from the plan | confidence: medium | not addressed |
| C | No | Yes 21/0/0/3 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 13/0/0/3 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 60/0/0/8 | departs from the plan | confidence: medium | not addressed |
| SD | No | No 0/62/1/10 | follows the plan | confidence: medium | not addressed |
Broke with the party line
| SDAnna-Lena Blomkvist (SD, Dalarnas 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
Parliament rejects the motions 2022/23:978 by Angelika Bengtsson et al. (SD) amendment point 6, 2022/23:1224 by Vasiliki Tsouplaki et al. (V) amendment point 8, 2022/23:1470 by Amanda Lind et al. (MP) amendment point 3 and 2022/23:2095 by Amanda Lind et al. (MP) amendment point 14.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:978 av Angelika Bengtsson m.fl. (SD) yrkande 6, 2022/23:1224 av Vasiliki Tsouplaki m.fl. (V) yrkande 8, 2022/23:1470 av Amanda Lind m.fl. (MP) yrkande 3 och 2022/23:2095 av Amanda Lind m.fl. (MP) yrkande 14.
Riksdag decision: Parliament voted no to around ten proposals from the general motion period 2022. The motions deal with lower employer social contributions for small businesses and exemptions from contribution liability for non-profit organizations.
Counter-proposals
- The counter-proposal wants to lower employer contributions and reduce sick leave costs for small businesses. (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 contributions for outdoor recreation organizations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address social contributions for outdoor recreation organizations. The closest commitments are that recreational activities should be supported and that sports and culture should not be depleted, and that a rich associational life is a value in itself, which speaks for outdoor recreation organizations being treated like sports associations. The plan is at the same time based on contributions establishing entitlement to social insurance.
Original (Swedish)
Planen behandlar inte socialavgifter för friluftsorganisationer. Närmast liggande åtaganden är att fritidsaktiviteter ska stödjas och att idrott och kultur inte ska utarmas, samt att ett rikt föreningsliv är ett värde i sig, vilket talar för att friluftsorganisationer behandlas som idrottsföreningar. Planen bygger samtidigt på att avgifter grundar rätt till socialförsäkring.
- support for recreational activitiesdecisive»Ge barn och ungdomar möjligheter till kommunalt stödda fritidsaktiviteter« (2022 manifesto ↗)“Provide children and young people with opportunities for municipally supported recreational activities”
- sports and culture should not be depleted»Även kulturen och idrotten har utarmats när skolbibliotek läggs ned, simskolan blivit dyrare och biografer finns på färre orter.« (2022 manifesto ↗)“Culture and sports have also been depleted when school libraries close, swimming lessons have become more expensive and cinemas exist in fewer places.”
- rich associational life»rikt föreningsliv och andra typer av självorganisering kan människor« (party programme ↗)“rich associational life and other types of self-organization can people”
- contributions establish insurance entitlement»Socialförsäkringarna ska vara individuella och ge människor en inkomstrelaterad ersättning« (party programme ↗)“Social insurance should be individual and provide people with income-related benefits”
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 tax principles are broad tax bases and that all earned incomes and compensations are taxed equally, and social insurance shall be based on income-loss principle, which presupposes that earned incomes are subject to insurance contributions.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's tax principles are broad tax bases and that all earned incomes and compensations are taxed equally, and social insurance shall be based on income-loss principle, which presupposes that earned incomes are subject to insurance contributions. An expanded exemption for outdoor organisations breaks this. The plan simultaneously wants to increase access to leisure activities, why certainty is low.
Original (Swedish)
Planens skatteprinciper är breda skattebaser och att alla förvärvsinkomster och ersättningar beskattas lika, och socialförsäkringarna ska bygga på inkomstbortfallsprincipen, vilket förutsätter att arbetsinkomster är avgiftspliktiga. Ett utvidgat undantag för friluftsorganisationer bryter mot detta. Planen vill samtidigt öka tillgången till fritidsaktiviteter, varför säkerheten är låg.
- broad tax bases, equal taxationdecisive»Enkelhet och tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar beskattas lika är grundläggande principer.« (party programme ↗)“Simplicity and clarity in rules, broad tax bases and that all earned incomes and compensations are taxed equally are fundamental principles.”
- income-loss principle»Socialförsäkringarna ska bygga på inkomstbortfallsprincipen.« (party programme ↗)“Social insurance shall be based on income-loss principle.”
- taxes finance welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga framtidsinvesteringar.« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary future investments.”
- support for leisure activities»Tillgången till fritidsaktiviteter till rimliga kostnader, både vad gäller idrott och kultur, behöver öka.« (2022 manifesto ↗)“Access to leisure activities at reasonable costs, both regarding sports and culture, needs to increase.”
The election manifesto wants to give more money to outdoor organizations so that more people can enjoy Swedish nature, and the party programme states that physical activity is important for public health and that civil society efforts should be supported and encouraged.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to give more money to outdoor organizations so that more people can enjoy Swedish nature, and the party programme states that physical activity is important for public health and that civil society efforts should be supported and encouraged. A fee exemption for outdoor organizations' modest compensation is such support that increases participation. The plan thus supports the counter-proposal.
Original (Swedish)
Valmanifestet vill ge mer pengar till friluftsorganisationerna så att fler kan njuta av svensk natur, och partiprogrammet slår fast att fysisk rörelse är viktig för folkhälsan och att frivilligsektorns insatser ska stödjas och uppmuntras. Ett avgiftsundantag för friluftsorganisationers mindre ersättningar är ett sådant stöd som ökar deltagandet. Planen stöder därför motförslaget.
- support for outdoor organizationsdecisive»ge mer pengar till friluftsorganisationerna så att fler kan njuta av svensk natur.« (2022 manifesto ↗)“give more money to outdoor organizations so that more people can enjoy Swedish nature.”
- public health through activity»Fysisk rörelse är viktig för folkhälsan och« (party programme ↗)“Physical activity is important for public health and”
- support for civil society»Politiken bör på olika vis synliggöra, stödja och« (party programme ↗)“Policy should in various ways make visible, support and”
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 explicitly lifts outdoor recreation's importance for public health alongside sport, and makes good public health a cornerstone of sustainable welfare.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan explicitly lifts outdoor recreation's importance for public health alongside sport, and makes good public health a cornerstone of sustainable welfare. It also says that politics' task is to tear down barriers for civil society's developmental force. That outdoor recreation organisations receive the same exemption from social contributions as sports associations follows from these commitments.
Original (Swedish)
Planen lyfter uttryckligen friluftslivets betydelse för folkhälsan jämsides med idrottens, och gör god folkhälsa till en grundsten i en hållbar välfärd. Den säger också att politikens uppgift är att riva hinder för civilsamhällets utvecklingskraft. Att friluftsorganisationer får samma undantag från socialavgifter som idrottsföreningar följer av dessa åtaganden.
- outdoor recreation's public health valuedecisive»Idrottsrörelsen och Sveriges folkrörelser gör värdefulla insatser för att bygga tillit och gemenskap. Idrotten, friluftslivets och kulturens betydelse för folkhälsan är odiskutabel.« (2022 manifesto ↗)“The sports movement and Sweden's popular movements make valuable contributions to building trust and community. The importance of sport, outdoor recreation, and culture for public health is indisputable.”
- tear down barriers for civil society»Politikens uppgift är att riva hinder och röja väg för denna utvecklingskraft.« (party programme ↗)“Politics' task is to tear down barriers and clear the way for this developmental force.”
- civil society's role»Det civila samhället, människornas frivilliga organisering, är en fundamental del av varje väl fungerande demokrati och välfärdsstat.« (party programme ↗)“Civil society, people's voluntary organisation, is a fundamental part of every well-functioning democracy and welfare state.”
- public health as cornerstone»God folkhälsa är en grundsten i en hållbar välfärd.« (party programme ↗)“Good public health is a cornerstone of sustainable welfare.”
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 establishes that policy should contribute to good conditions for civil society and that it should be easy to engage in everything from sports clubs to scout troops and adult education organizations, thus without the organizational form determining the conditions.
Plan documents: party programme
Reasoning and quotes
The plan establishes that policy should contribute to good conditions for civil society and that it should be easy to engage in everything from sports clubs to scout troops and adult education organizations, thus without the organizational form determining the conditions. That outdoor organizations receive the same fee exemption as sports associations follows from this, and the plan also values outdoor life through the right of public access. That benefits should have a clear connection to paid contributions qualifies but does not determine the question of smaller compensations.
Original (Swedish)
Planen slår fast att politiken ska bidra till goda förutsättningar för civilsamhället och att det ska vara enkelt att engagera sig i allt från idrottsklubb till scoutkår och folkbildningsorganisation, alltså utan att föreningsformen avgör villkoren. Att friluftsorganisationer får samma avgiftsundantag som idrottsföreningar följer av det, och planen värnar dessutom friluftslivet genom allemansrätten. Att förmåner ska ha ett tydligt samband med inbetalade avgifter kvalificerar men avgör inte frågan om mindre ersättningar.
- equal conditions in civil society organizationsdecisive»engagera sig i en idrottsklubb, scoutkår, folkbildningsorganisation, social hjälporganisation, intresseorganisation« (party programme ↗)“engage in a sports club, scout troop, adult education organization, social aid organization, interest organization”
- good conditions for civil society»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy should contribute to civil society being given good conditions.”
- outdoor life and right of public access»Allemansrätten ska värnas.« (party programme ↗)“The right of public access shall be valued.”
- contributions provide benefits»Det ska finnas ett tydligt samband mellan förmåner och inbetalade premier.« (party programme ↗)“There shall be a clear connection between benefits and paid contributions.”
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 counter-proposal wants outdoor organizations to be covered by the same exemption from social security contributions as sports associations for smaller allowances, to increase participation in public health-promoting activities.
Plan documents: party programme
Reasoning and quotes
The counter-proposal wants outdoor organizations to be covered by the same exemption from social security contributions as sports associations for smaller allowances, to increase participation in public health-promoting activities. The party programme establishes that health, exercise and sport shall be promoted and supported, that voluntary activities shall be prioritized over commercial interests and that donations to voluntary organizations should be tax-exempt. Equal treatment of outdoor recreation and sport follows from these commitments.
Original (Swedish)
Motförslaget vill att friluftsorganisationer omfattas av samma undantag från socialavgifter som idrottsföreningar för mindre ersättningar, för att öka deltagandet i folkhälsofrämjande aktiviteter. Principprogrammet slår fast att hälsa, motion och idrott ska främjas och stödjas, att ideell verksamhet ska prioriteras framför kommersiella intressen och att gåvor till ideella organisationer bör vara skattebefriade. Likabehandling av friluftsliv och idrott följer av dessa åtaganden.
- promote exercise and sportdecisive»Hälsa, motion och olika former av idrott ska främjas och stödjas av kommunerna.« (party programme ↗)“Health, exercise and various forms of sport shall be promoted and supported by municipalities.”
- voluntary activities first»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av statens och kommunernas fritidspolitik.« (party programme ↗)“Voluntary activities shall be prioritized over commercial interests in the design of state and municipal leisure policy.”
- tax relief for voluntary sector»Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Donations to voluntary organizations should be tax-exempt.”
- health-promoting work»Hälsofrämjande arbete ska stimuleras.« (party programme ↗)“Health-promoting work shall be stimulated.”
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 establishes that outdoor life and nature shall be accessible to all, wants to clarify the public's responsibility for outdoor life and invest in making outdoor activities accessible to more.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan establishes that outdoor life and nature shall be accessible to all, wants to clarify the public's responsibility for outdoor life and invest in making outdoor activities accessible to more. That outdoor organizations get the same exemption from social charges for minor remuneration as sports associations facilitates precisely such public health-promoting activities. The demand is supported, even though the plan does not directly address social charges.
Original (Swedish)
Planen slår fast att friluftslivet och naturen ska vara tillgängliga för alla, vill tydliggöra det offentligas ansvar för friluftslivet och satsa på att göra friluftsliv tillgängligt för fler. Att friluftsorganisationer får samma undantag från socialavgifter för mindre ersättningar som idrottsföreningar underlättar just sådan folkhälsofrämjande verksamhet. Kravet stöds, även om planen inte behandlar socialavgifterna direkt.
- outdoor life for alldecisive»Friluftslivet och naturen ska vara tillgänglig för alla.« (2022 manifesto ↗)“Outdoor life and nature shall be accessible to all.”
- public responsibility for outdoor life»Tydliggöra det offentligas ansvar för friluftslivet« (2022 manifesto ↗)“Clarify the public's responsibility for outdoor life”
- outdoor life accessible to 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 activities in state nature reserves and national parks accessible to more through investments in trails and outdoor facilities”
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 counter-proposal wants outdoor organisations to be covered by the same exemption from social fees as sports clubs, to increase participation in public health promotion activities.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants outdoor organisations to be covered by the same exemption from social fees as sports clubs, to increase participation in public health promotion activities. The plan sees stimulated sports as a cheap way to improve public health, wants to increase sports participation across the entire population and promote association life. The plan also demands regulatory simplification and lower fee burden, which argues for an equal exemption.
Original (Swedish)
Motförslaget vill att friluftsorganisationer omfattas av samma undantag från socialavgifter som idrottsföreningar, för att öka deltagandet i folkhälsofrämjande verksamhet. Planen ser stimulerad idrott som ett billigt sätt att förbättra folkhälsan, vill öka idrottandet i hela befolkningen och främja föreningslivet. Planen kräver också regelförenkling och lägre avgiftsbörda, vilket talar för ett likställt undantag.
- sports as public health initiativedecisive»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 sports is a cheap way to improve the physical and mental health of society and contributes to cohesion among its inhabitants.”
- increased sports participation»Öka idrottandet i hela befolkningen« (2022 manifesto ↗)“Increase sports participation across the entire population”
- promote association life»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 association life and facilitate elite clubs to conduct activities at a level that competes internationally.”
- reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and reduce the administrative burden on small businesses”
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Sources and documents
- The committee report on riksdagen.se (2022/23:SfU10)
- Committee report full text (HA01SfU10)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1059 — Trygga jobb av Denis Begic (S)
- Motion 2022/23:1121 — Fler företag, fler jobb och stärkt konkurrenskraft i hela landet av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1224 — Idrottspolitiska frågor av Vasiliki Tsouplaki m.fl. (V)
- Motion 2022/23:1406 — Reformer för ökad tillväxt i Stockholmsregionen av Josefin Malmqvist m.fl. (M)
- Motion 2022/23:1470 — Civilsamhällets långsiktiga förutsättningar av Amanda Lind m.fl. (MP)
- Motion 2022/23:2095 — Friluftspolitisk motion av Amanda Lind m.fl. (MP)
- Motion 2022/23:2192 — Skatter för företagande och tillväxt i hela landet av Helena Lindahl m.fl. (C)
- Motion 2022/23:965 — Bättre villkor för småföretag av Tobias Andersson m.fl. (SD)
- Motion 2022/23:978 — Friluftsliv för folkhälsa av Angelika Bengtsson m.fl. (SD)
Source: The Swedish Parliament