Insights & news from Revea

What is AGI and who does it apply to?

AGI Sweden (Arbetsgivardeklaration på individnivå) is a monthly employer declaration filed at the individual level. Instead of reporting a combined tax amount for your entire workforce, you itemise the salary, tax deduction and employer contributions for each employee separately.

In the context of posting workers, the obligation to file AGI arises when your company has registered as an employer in Sweden, when you employ workers subject to Swedish tax obligations (e.g. SINK tax), or when there is a so-called economic employer – a key concept for foreign companies.

The Economic Employer trap (Ekonomiskt arbetsgivare)

Just a few years ago, the 183-day rule allowed companies to avoid paying taxes in Sweden on short contracts. In 2026, the rules are significantly tighter. If your employees perform work for a Swedish entity that directly benefits from their services, Swedish tax authorities may treat that Swedish company as the actual employer – even if the formal employment contract is with your Polish company. The tax obligation then arises from the very first day of work.

SINK vs A-SINK vs Full taxation

• SINK: flat 25% on gross salary, no deductions. Best for short assignments.
• A-SINK: flat 15%, applies to artists and athletes only.
• Full taxation: applies when workers have unlimited tax liability in Sweden. Full employer social contributions apply.

How to file AGI in Sweden

The process is entirely digital and requires a Swedish BankID or an authorisation for an accounting firm. The declaration must be filed by the 12th of the month following payment of wages. You must report exact salary amounts, benefit values (e.g. accommodation, meals), and the tax withheld. Corrections are allowed, but frequent amendments may trigger a tax audit.

Common mistakes by Polish companies

Missing coordination numbers

Without a Samordningsnummer for each worker, filing a correct AGI is very difficult. Skatteverket may reject the declaration or require complex manual procedures. Apply for coordination numbers early.

Failing to report benefits

Sweden strictly taxes non-monetary benefits. Accommodation provided to workers must be valued at market or standard Skatteverket rates. Failing to declare this results in surcharges and penalty interest.

Inconsistency with ID06

On larger construction sites, ID06 records actual worker attendance. Inspectors cross-check ID06 logs against AGI declarations. If a worker was on site for a full month but only appears in AGI for two weeks, expect an audit request.

Summary

AGI Sweden is proof to the Swedish authorities that your company operates lawfully. Errors can result in automatic late-filing fees (förseningsavgift), blocked ID06 cards for your workers, and payment problems with clients who bear joint liability for your taxes.

At Revea, we specialise in AGI procedures for companies posting workers to Sweden. Contact us to ensure full compliance with Swedish law in 2026.