2025-02-272024/25:SfU14 · p.2SfUMigration & social insurance
Exemptions from payment obligation
Exemption from employer contributions for outdoor-recreation associations
What's at stake: The decision affects non-profit outdoor-recreation associations and their ability, like sports associations, to avoid paying employer contributions on smaller payments to participants and leaders. It therefore affects the associations' finances and, in turn, could affect how much outdoor-recreation activity is offered and how many people take part in it.
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 non-profit outdoor-recreation associations should be covered by the same exemption from employer contributions for payments to participants that sports associations already have, or whether the matter should wait until the ongoing government inquiry into the associational life of sport and outdoor recreation is complete.
Yes Yes — the committee proposal
The committee notes that the question of putting outdoor-recreation organisations on an equal footing with sports organisations under the employer-contribution exemption is already being prepared within government offices, based on an inquiry report proposing that outdoor-recreation organisations be covered by the same exemption as sport. Against that background, the committee sees no reason to propose a recommendation on the matter at this time and rejects the motions.
No No — the reservations
Reservation 3 (SD)
The reservation (SD) calls for proposals to put outdoor-recreation organisations on an equal footing with sports associations to be thoroughly investigated, and for the government to work towards member organisations of Svenskt Friluftsliv being covered by the exemption from social contributions in the same way as organisations affiliated with the Swedish Sports Confederation - that is, exempted from contributions on payments up to half a price base amount. The reasoning includes that this would increase participation in activities that promote public health.
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 | Yes 18/1/0/5 | departs from the plan | confidence: low | not addressed |
| S | No | Yes 93/0/0/13 | departs from the plan | confidence: low | not addressed |
| MP | No | Abstain 0/0/13/5 | departs from the plan | confidence: medium | not addressed |
| C | No | Abstain 1/0/19/4 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 12/0/0/4 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 14/0/0/5 | 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 0/62/0/10 | follows the plan | confidence: medium | not addressed |
Broke with the party line
| VGudrun Nordborg (V, Västerbottens län) | No — party line: Yes |
| CAlireza Akhondi (C, Stockholms län) | Yes — party line: Abstain |
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 2024/25:587 by Anne-Li Sjölund (C), 2024/25:1341 by Anna-Lena Hedberg et al. (SD) demand 6 and 2024/25:1774 by Mats Berglund et al. (MP) demand 54.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:587 av Anne-Li Sjölund (C), 2024/25:1341 av Anna-Lena Hedberg m.fl. (SD) yrkande 6 och 2024/25:1774 av Mats Berglund m.fl. (MP) yrkande 54.
Riksdag decision: The Riksdag said no to ten proposals on social security contributions in motions from the general motion period 2024. The proposals deal, among other things, with reduction of social security contributions and exemptions from payment obligation for outdoor recreation organisations. The Riksdag refers, among other things, to ongoing work in the area.
Counter-proposals
- The counter-proposal wants to lower employer contributions and sick leave costs to strengthen small businesses' ability to grow and hire. (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 associations, but the party programme gives sport and outdoor life a major role for people's wellbeing and social context and requires that participation is open to all through strong, associationally democratic organisations.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan does not address social contributions for associations, but the party programme gives sport and outdoor life a major role for people's wellbeing and social context and requires that participation is open to all through strong, associationally democratic organisations. That outdoor life organisations are equated with sports associations in the contribution exemption strengthens precisely that association-based activity. The election manifesto also warns that sport and culture have been impoverished and become more expensive for participants.
Original (Swedish)
Planen tar inte upp socialavgifter för föreningar, men partiprogrammet ger idrott och friluftsliv stor roll för människors välmående och sociala sammanhang och kräver att deltagandet är öppet för alla genom starka, föreningsdemokratiska organisationer. Att friluftslivets organisationer likställs med idrottsföreningarna i avgiftsundantaget stärker just den föreningsburna verksamheten. Valmanifestet varnar också för att idrotten och kulturen utarmats och blivit dyrare för deltagarna.
- outdoor life for wellbeing and communitydecisive»Idrott och friluftsliv spelar stor roll för många människors glädje,« (party programme ↗)“Sport and outdoor life play a major role for many people's joy,”
- strong democratically-run organisations»demokrati och stå starka mot marknadsintressen« (party programme ↗)“democracy and stand strong against market interests”
- sport and culture have been impoverished»Även kulturen och idrotten har utarmats när skolbibliotek läggs ned, simskolan blivit dyrare och biografer finns på färre orter.« (2022 manifesto ↗)“Culture and sport have also been impoverished when school libraries are closed, swimming lessons become more expensive and cinemas exist in fewer places.”
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 does not address the social security contribution exemption for civil society organisations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address the social security contribution exemption for civil society organisations. The closest commitments are the election manifesto's requirement for increased access to leisure activities at reasonable cost and the party programme's view of civil society as the foundation of democracy with easily accessible premises for civil society and sports. To equate outdoor recreation organisations with sports follows from these principles, even though the party programme's requirement for broad tax bases and uniform taxation speaks against more exemptions.
Original (Swedish)
Planen behandlar inte socialavgiftsundantaget för föreningslivet. Närmast liggande åtaganden är valmanifestets krav på ökad tillgång till fritidsaktiviteter till rimliga kostnader och partiprogrammets syn på civilsamhället som demokratins underbyggnad med lätt tillgängliga lokaler för föreningsliv och idrott. Att jämställa friluftsorganisationerna med idrotten följer av dessa principer, även om partiprogrammets krav på breda skattebaser och likformig beskattning talar emot fler undantag.
- increased access to leisure activitiesdecisive»Tillgången till fritidsaktiviteter till rimliga kostnader, både vad gäller idrott och kultur, behöver öka. Föräldrarnas plånbok ska inte avgöra.« (2022 manifesto ↗)“Access to leisure activities at reasonable cost, in both sport and culture, needs to increase. Parents' wallets should not determine.”
- strong civil society»Ett starkt och levande civilsamhälle är demokratins underbyggnad.« (party programme ↗)“A strong and vibrant civil society is the foundation of democracy.”
- support for civil society»Ändamålsenliga lokaler för föreningsliv, folkbildning, idrott och« (party programme ↗)“Suitable premises for civil society organisations, popular education, sport and”
- broad tax bases»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in rules, broad tax bases and that all earned income and compensation”
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 commits to giving more money to outdoor activity organizations so that more can enjoy nature, and sees physical activity as central to public health.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan commits to giving more money to outdoor activity organizations so that more can enjoy nature, and sees physical activity as central to public health. To free outdoor life associations from social fees on the same conditions as sports associations is support of the same kind and lowers barriers to public health-promoting activities. The plan does not speak about the social fee exception itself, so the conclusion is derived.
Original (Swedish)
Planen åtar sig att ge mer pengar till friluftsorganisationerna så att fler kan njuta av naturen, och ser fysisk rörelse som central för folkhälsan. Att befria friluftslivets föreningar från socialavgifter på samma villkor som idrottsföreningar är ett stöd av samma slag och sänker trösklarna för folkhälsofrämjande verksamhet. Planen talar inte om socialavgiftsundantaget i sig, varför slutsatsen härleds.
- support for outdoor activity organizationsdecisive»ge mer pengar till friluftsorganisationerna så att fler kan njuta av svensk natur« (2022 manifesto ↗)“give more money to outdoor activity organizations so that more can enjoy Swedish nature”
- activity for public health»Fysisk rörelse är viktig för folkhälsan och välbefinnandet.« (party programme ↗)“Physical activity is important for public health and well-being.”
- resources for mass sports»Genom resurser till ungdoms- och breddidrotten, inklusive idrott för människor med funktionsnedsättning, korpidrott och motionsidrott, investerar vi i såväl livskvalitet som folkhälsa.« (party programme ↗)“Through resources for youth and mass sports, including sports for people with disabilities, corps sports and recreational sports, we invest in both quality of life and public health.”
- promote mission-driven organizations»Vi vill främja sociala företag, andra alternativa driftsformer och idéburna organisationer.« (party programme ↗)“We want to promote social enterprises, other alternative business models and mission-driven organizations.”
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 party programme states that policy can support civil society, among other things by taxing it as little as possible, and the election manifesto calls the significance of outdoor recreation for public health indisputable.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme states that policy can support civil society, among other things by taxing it as little as possible, and the election manifesto calls the significance of outdoor recreation for public health indisputable. That outdoor recreation organizations be covered by the same exception from social contributions as sport follows directly from this. The plan therefore supports the demand.
Original (Swedish)
Partiprogrammet slår fast att politiken kan stödja civilsamhället bland annat genom att beskatta det så lite som möjligt och att riva hinder för dess utvecklingskraft, och valmanifestet kallar friluftslivets betydelse för folkhälsan odiskutabel. Att låta friluftslivets organisationer omfattas av samma undantag från socialavgifter som idrotten följer direkt av det. Planen stöder därför kravet.
- low taxation of civil societydecisive»Politiken kan stödja civilsamhället genom att involvera det i fler processer, finansiera dess infrastruktur och« (party programme ↗)“Policy can support civil society through involving it in more processes, financing its infrastructure and”
- outdoor recreation's public health value»Idrotten, friluftslivets och kulturens betydelse för folkhälsan är odiskutabel.« (2022 manifesto ↗)“Sport, outdoor recreation and culture's significance for public health is indisputable.”
- remove obstacles for civil society»Politikens uppgift är att riva hinder och röja väg för denna utvecklingskraft.« (party programme ↗)“Policy's task is to remove obstacles and clear the way for this development force.”
- preventive public health»En förutsättning för en hållbar välfärd är ett förebyggande förhållningssätt.« (party programme ↗)“A prerequisite for sustainable welfare is a preventive approach.”
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 wants politics to give civil society good conditions and that it should be easy to engage in a sports club, scout group or other association, and to improve civil society's financing.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants politics to give civil society good conditions and that it should be easy to engage in a sports club, scout group or other association, and to improve civil society's financing. An exemption from social contributions that already applies to sports but not to outdoor life organizations means different conditions for similar associative life. The plan's public health ambition furthermore argues that more should participate in such activities.
Original (Swedish)
Planen vill att politiken ger civilsamhället goda förutsättningar och att det ska vara enkelt att engagera sig i en idrottsklubb, scoutkår eller annan förening, samt förbättra civilsamhällets finansiering. Ett undantag från socialavgifter som redan gäller idrotten men inte friluftslivets organisationer innebär olika villkor för likartat föreningsliv. Planens folkhälsoambition talar dessutom för att fler ska delta i sådana aktiviteter.
- easy associative engagementdecisive»Det ska vara enkelt och uppskattat att engagera sig i en idrottsklubb, scoutkår, folkbildningsorganisation, social hjälporganisation, intresseorganisation eller någon annan del av det civila samhället.« (party programme ↗)“It should be easy and appreciated to engage in a sports club, scout group, folk education organization, social aid organization, interest organization or some other part of civil society.”
- good conditions for civil society»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Politics shall contribute to giving civil society good conditions.”
- improved financing of civil society»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue improving civil society's financing through both broader tax deductions for donations and long-term state grants.”
- protected outdoor life»Allmänhetens tillgång till skog, mark och stränder ska värnas.« (party programme ↗)“The public's access to forest, land and beaches shall be protected.”
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 requires that taxation be designed according to tax law principles such as equal treatment, which argues for outdoor recreation organizations to be treated like sports associations in the exception from social contributions.
Plan documents: party programme
Reasoning and quotes
The plan requires that taxation be designed according to tax law principles such as equal treatment, which argues for outdoor recreation organizations to be treated like sports associations in the exception from social contributions. The party programme moreover wants to support the non-profit sector tax-wise and that health, exercise and sport are promoted and supported, with public support directed primarily towards youth activities. The counter-proposal's requirements therefore follow from the plan.
Original (Swedish)
Planen kräver att beskattningen utformas enligt skatterättsliga principer som likabehandling, vilket talar för att friluftslivets organisationer behandlas som idrottsföreningar i undantaget från socialavgifter. Partiprogrammet vill dessutom gynna den ideella sektorn skattemässigt och att hälsa, motion och idrott främjas och stöds, med det offentliga stödet riktat i första hand mot barn- och ungdomsverksamhet. Motförslagets krav följer därför av planen.
- equal treatment in tax rulesdecisive»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling« (party programme ↗)“shall be designed according to established tax law principles such as taxation according to capacity and equal treatment”
- tax relief for non-profit sector»Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Donations to non-profit organizations should be tax-exempt.”
- promote exercise and public health»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 the municipalities.”
- support for children and youth»första hand inriktas mot barn- och ungdomsverksamhet.« (party programme ↗)“primarily directed towards youth activities.”
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 commits itself to clarifying the public's responsibility for outdoor recreation and making outdoor recreation accessible to more, including through support to landowners who open their land.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan commits itself to clarifying the public's responsibility for outdoor recreation and making outdoor recreation accessible to more, including through support to landowners who open their land. Letting outdoor recreation organizations be covered by the same exemption from employer contributions as sports associations lowers their costs and is in line with this and with the plan's principle of low and effective taxes. The demand is supported.
Original (Swedish)
Planen åtar sig att tydliggöra det offentligas ansvar för friluftslivet och att göra friluftsliv tillgängligt för fler, bland annat genom stöd till markägare som öppnar sin mark. Att låta friluftslivets organisationer omfattas av samma undantag från arbetsgivaravgift som idrottsföreningar sänker deras kostnader och ligger i linje med detta samt med planens princip om låga och effektiva skatter. Kravet stöds.
- responsibility for outdoor recreationdecisive»Tydliggöra det offentligas ansvar för friluftslivet« (2022 manifesto ↗)“Clarify the public's responsibility for outdoor recreation”
- outdoor recreation for all»Friluftslivet och naturen ska vara tillgänglig för alla.« (2022 manifesto ↗)“Outdoor recreation and nature should be accessible to all.”
- support for outdoor recreation»Stödja privata markägare som vill tillgängliggöra sin mark för friluftslivet genom till exempel hjälp med skyltning och leder« (2022 manifesto ↗)“Support private landowners who want to make their land accessible for outdoor recreation through, for example, help with signage and trails”
- low effective taxes»effektiva och aldrig avkräva medborgarna mer än nödvändigt« (party programme ↗)“efficient and never demand more from citizens than necessary”
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 sees stimulation of sports and associational life as a cheap way to improve public health and wants to promote associational life and increase sports participation across the population.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto sees stimulation of sports and associational life as a cheap way to improve public health and wants to promote associational life and increase sports participation across the population. The party programme makes it a primary task for state and municipality to highlight and support the voluntary sector. That outdoor life organisations be covered by the same exemption from social fees as sports thus lies in line with the plan.
Original (Swedish)
Valmanifestet ser stimulans av idrott och föreningsliv som ett billigt sätt att förbättra folkhälsan och vill främja föreningslivet och öka idrottandet i hela befolkningen. Partiprogrammet gör det till en primär uppgift för stat och kommun att lyfta fram och stödja den ideella sektorn. Att låta friluftslivets organisationer omfattas av samma undantag från socialavgifter som idrotten ligger därmed i linje med planen.
- cheap public health measuredecisive»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 ↗)“That stimulating sports is a cheap way to improve physical and mental health in society and contributes to cohesion between its inhabitants.”
- support for voluntary sector»att lyfta fram och stödja den ideella sektorn« (party programme ↗)“to highlight and support the voluntary sector”
- promote associational life»främja föreningslivet« (2022 manifesto ↗)“promote associational life”
- increased sports participation»Öka idrottandet i hela befolkningen« (2022 manifesto ↗)“Increase sports participation across the population”
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Sources and documents
- The committee report on riksdagen.se (2024/25:SfU14)
- Committee report full text (HC01SfU14)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1341 — Friluftsliv för folkhälsan av Anna-Lena Hedberg m.fl. (SD)
- Motion 2024/25:1469 — Bättre villkor för småföretagare av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1774 — Stärkt kulturpolitik - stärkt demokrati av Mats Berglund m.fl. (MP)
- Motion 2024/25:2040 — Sänkta kostnader för företag stärker Sveriges välfärd och konkurrenskraft av Anna af Sillén och Mats Green (båda M)
- Motion 2024/25:2468 — Skatter för företagande och tillväxt av Anders Ådahl m.fl. (C)
- Motion 2024/25:2899 — Översyn av arbetsgivaravgifterna av Sten Bergheden (M)
- Motion 2024/25:2902 — Lägre arbetsgivaravgifter på prov av Sten Bergheden (M)
- Motion 2024/25:3137 — Reformer för ökad tillväxt i Stockholmsregionen av Josefin Malmqvist m.fl. (M)
- Motion 2024/25:332 — Synliggörande av den allmänna löneavgiften av Nima Gholam Ali Pour (SD)
- Motion 2024/25:587 — Samma förutsättningar för friluftslivet som för idrottslivet att främja folkhälsan av Anne-Li Sjölund (C)
Source: The Swedish Parliament