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Ekonomiska arbetsgivarbegreppet - Uthyrningsregeln, ett undantag av 183-dagarsregeln

Ohlsson, Caroline LU (2021) LAGF03 20211
Department of Law
Faculty of Law
Abstract (Swedish)
Uppsatsens syfte är att utreda om Sveriges införande av det ekonomiska arbetsgivarbegreppet ger önskad effekt. Syftet med begreppets inkorporering i lagstiftningen är att skapa konkurrensneutrala regler där företag inte ska anställa på grund av skatteregler utan på affärsmässiga grunder. Begreppet är sedan tidigare känt på global nivå och innebär att arbetstagare inte bara har sin legala arbetsgivare, den som arbetstagaren har ett anställningsavtal med, utan även en ekonomisk arbetsgivare som är den arbetsgivaren som har den faktiska nyttan för arbetstagaren. Skattemässigt innebär det att även utländska arbetstagare ska beskattas enligt inhemsk lagstiftning enligt uthyrningsregeln. Tidigare har dessa arbetstagare betalat skatt i sitt... (More)
Uppsatsens syfte är att utreda om Sveriges införande av det ekonomiska arbetsgivarbegreppet ger önskad effekt. Syftet med begreppets inkorporering i lagstiftningen är att skapa konkurrensneutrala regler där företag inte ska anställa på grund av skatteregler utan på affärsmässiga grunder. Begreppet är sedan tidigare känt på global nivå och innebär att arbetstagare inte bara har sin legala arbetsgivare, den som arbetstagaren har ett anställningsavtal med, utan även en ekonomisk arbetsgivare som är den arbetsgivaren som har den faktiska nyttan för arbetstagaren. Skattemässigt innebär det att även utländska arbetstagare ska beskattas enligt inhemsk lagstiftning enligt uthyrningsregeln. Tidigare har dessa arbetstagare betalat skatt i sitt hemviststat enligt 183-dagarsregeln som är huvudregeln i OECD:s modellavtal. Sverige har tidigt strikt tillämpat 183-dagarsregeln men när det gäller uthyrning av arbetskraft så kommer det numera ske undantag i regeln. 15- och 45-dagarsregeln tar över i de fall som räknas som uthyrning av arbetskraft. För att det ska röra sig om en uthyrningssituation så behöver det finnas en fysisk person som är arbetstagare, en legal arbetsgivare i ett annat land samt en uppdragsgivare med fast driftställe i Sverige. Arbetstagaren får arbeta i Sverige utan att betala skatt 15 dagar i sträck och totalt 45 dagar på ett kalenderår.
Kritik har riktats mot den nya lagstiftningen där flera remissinstanser menar på att det finns risk för att den svenska näringen kan bli lidande på grund av de komplexa regler som den nya lagstiftningen medför. Enligt uthyrningsregeln ska en utländsk arbetsgivare registrera sitt företag hos Skatteverket samt preliminärbeskatta sina anställda. Det kräver således att både arbetsgivare samt arbetstagare har konton hos Skatteverket. Sköts inte registreringen eller skatteavdraget på den ersättning som arbetstagaren erhåller för utfört arbete i Sverige kan arbetstagaren behöva betala restskatt. Visar det sig att arbetstagaren inte uppfyllde kraven för uthyrningsregeln men arbetstagaren har blivit preliminärbeskattad, så får arbetstagaren tillbaka skatten till sitt angivna skattekonto året efter inkomståret.
Enligt min analys finns det vissa tveksamheter kring huruvida inkorporeringen av ett ekonomiskt arbetsgivarbegrepp verkligen når sina mål inom alla branscher. Då det inte finns regler kring hur många timmar en arbetstagare får arbeta om arbetstagaren faller utanför Arbetstidslagen (1982:673) 2 § kan en arbetstagare inom vissa branscher fortsätta arbeta som vanligt så länge denne hinner arbeta in sina timmar under den betydligt snävare tidsramen. (Less)
Abstract
The purpose of this thesis is to investigate whether Sweden's introduction of the economic employer concept have had the desired effect. The purpose of the concept's incorporation into legislation is to create competition - neutral rules where companies are not to be employed due to tax rules but on commercial grounds. The concept is already known on a global level and means that employees not only have their legal employer, the one with whom they have an employment contract, but also a financial employer who benefits the employee. For tax purposes, this means that foreign workers must also be taxed in accordance with domestic legislation in accordance with the rental rule. Previously, these workers paid tax in their country of residence... (More)
The purpose of this thesis is to investigate whether Sweden's introduction of the economic employer concept have had the desired effect. The purpose of the concept's incorporation into legislation is to create competition - neutral rules where companies are not to be employed due to tax rules but on commercial grounds. The concept is already known on a global level and means that employees not only have their legal employer, the one with whom they have an employment contract, but also a financial employer who benefits the employee. For tax purposes, this means that foreign workers must also be taxed in accordance with domestic legislation in accordance with the rental rule. Previously, these workers paid tax in their country of residence according to the 183-day rule that is the main rule in the OECD's model agreement. Sweden has previously strictly applied the 183-day rule, but when it comes to hiring labor, exceptions will be introduced in the rule. The 15-day rule and the 45-day rule takes over in cases that are counted as hiring out labor. In order for it to be a rental situation, there must be a physical person who is an employee, a legal employer in another country and a client with a permanent place of business in Sweden. The employee may work in Sweden without paying tax for 15 consecutive days and a total of 45 days in a calendar year.
Criticism has been directed towards the new legislation, since several consultative bodies believe that there is a risk that the Swedish industry may suffer due to the complex rules that the new legislation entails. In order for an employee to be able to work in Sweden according to the rental rule, its legal employer must register its company with the Swedish Tax Agency and tentatively tax its employees. It thus requires that both the company and the employee have accounts with the Swedish Tax Agency. If the registration or tax deduction is not managed on the remuneration that employees earn for work performed in Sweden, the employee may have to pay residual tax. If it turns out that the employee did not have to pay tax, the employee will receive the tax back the year after the income year.
The analys of the thesis shows that there are doubts as to whether the incorporation of economic employer concepts really reaches its goals in all industries. As there are no rules on how many hours an employee gets a job if the employee falls outside the law of working time (1982:673) § 2, an employee in certain industries can continue to work as usual as long as he has time to work his hours during the much narrower time frame. (Less)
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author
Ohlsson, Caroline LU
supervisor
organization
course
LAGF03 20211
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt
language
Swedish
id
9045716
date added to LUP
2021-06-29 16:38:58
date last changed
2021-06-29 16:38:58
@misc{9045716,
  abstract     = {{The purpose of this thesis is to investigate whether Sweden's introduction of the economic employer concept have had the desired effect. The purpose of the concept's incorporation into legislation is to create competition - neutral rules where companies are not to be employed due to tax rules but on commercial grounds. The concept is already known on a global level and means that employees not only have their legal employer, the one with whom they have an employment contract, but also a financial employer who benefits the employee. For tax purposes, this means that foreign workers must also be taxed in accordance with domestic legislation in accordance with the rental rule. Previously, these workers paid tax in their country of residence according to the 183-day rule that is the main rule in the OECD's model agreement. Sweden has previously strictly applied the 183-day rule, but when it comes to hiring labor, exceptions will be introduced in the rule. The 15-day rule and the 45-day rule takes over in cases that are counted as hiring out labor. In order for it to be a rental situation, there must be a physical person who is an employee, a legal employer in another country and a client with a permanent place of business in Sweden. The employee may work in Sweden without paying tax for 15 consecutive days and a total of 45 days in a calendar year.
 Criticism has been directed towards the new legislation, since several consultative bodies believe that there is a risk that the Swedish industry may suffer due to the complex rules that the new legislation entails. In order for an employee to be able to work in Sweden according to the rental rule, its legal employer must register its company with the Swedish Tax Agency and tentatively tax its employees. It thus requires that both the company and the employee have accounts with the Swedish Tax Agency. If the registration or tax deduction is not managed on the remuneration that employees earn for work performed in Sweden, the employee may have to pay residual tax. If it turns out that the employee did not have to pay tax, the employee will receive the tax back the year after the income year.
 The analys of the thesis shows that there are doubts as to whether the incorporation of economic employer concepts really reaches its goals in all industries. As there are no rules on how many hours an employee gets a job if the employee falls outside the law of working time (1982:673) § 2, an employee in certain industries can continue to work as usual as long as he has time to work his hours during the much narrower time frame.}},
  author       = {{Ohlsson, Caroline}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Ekonomiska arbetsgivarbegreppet - Uthyrningsregeln, ett undantag av 183-dagarsregeln}},
  year         = {{2021}},
}