{"id":3951,"date":"2024-07-23T11:49:07","date_gmt":"2024-07-23T11:49:07","guid":{"rendered":"https:\/\/leinonen.eu\/swe\/?p=3951"},"modified":"2024-07-23T11:49:08","modified_gmt":"2024-07-23T11:49:08","slug":"key-updates-to-swedish-accounting-and-employment-laws-in-the-second-half-of-2024","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/swe\/news\/key-updates-to-swedish-accounting-and-employment-laws-in-the-second-half-of-2024\/","title":{"rendered":"Key Updates to Swedish Accounting and Employment laws in the Second Half of 2024"},"content":{"rendered":"\n<p>The latter end of the year brings with it new opportunities, challenges, and considerations for local and foreign-owned businesses in Sweden. To continue thriving, companies must familiarise themselves with changes to Swedish accounting and employment laws introduced for the second half of 2024.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Changes Have Been Made to:<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>The Accounting Act<\/li><li>The Annual Accounts Act<\/li><li>The Auditing Act<\/li><li>The Limited Liability Companies Act<\/li><li>The Economic Associations Act<\/li><\/ul>\n\n\n\n<p>Here are some of the most significant recent amendments to Swedish accounting and employment laws in 2024.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Key Accounting Changes in Sweden<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Paperless Information Storage.<\/strong> This much anticipated amendment to the Accounting Act means businesses need no longer retain paper records, providing the information is securely stored in an electronic format. <em>Leinonen <\/em>explored what this means for businesses in practise in a <a href=\"https:\/\/leinonen.eu\/swe\/news\/swedish-parliament-gives-paperless-receipt-handling-the-go-ahead\/\" target=\"_blank\" rel=\"noreferrer noopener\">recent article<\/a>.<\/li><li><strong>Sustainability Reporting.<\/strong> Greater detail is now required, and a company\u2019s sustainability report must be reviewed by an auditor. More companies are now required to submit a sustainability report, too (<a href=\"https:\/\/tidningenkonsulten.se\/artiklar\/nya-lagar-kring-halvarsskiftet\/\" target=\"_blank\" rel=\"noreferrer noopener\">most companies listed on a regulated market<\/a>).<\/li><li><strong>Annual Report Dates.<\/strong> Annual reports must contain two dates going forward. As well as the date of signing, <a href=\"https:\/\/tidningenkonsulten.se\/artiklar\/nya-lagar-kring-halvarsskiftet\/\" target=\"_blank\" rel=\"noreferrer noopener\">the report itself should now be dated<\/a>.<\/li><li><strong>Combined Assignment. <\/strong>This change to the Auditing Act, the Limited Liability Companies Act, the Economic Associations Act and the Foundations Act means that <a href=\"https:\/\/tidningenkonsulten.se\/artiklar\/nya-lagar-kring-halvarsskiftet\/\" target=\"_blank\" rel=\"noreferrer noopener\">anyone who professionally assists a company with their accounting cannot also be an auditor for the company<\/a>.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Key Employment Changes in Sweden<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><a href=\"https:\/\/tidningenkonsulten.se\/artiklar\/nu-kompenseras-personer-fodda-1957\/\" target=\"_blank\" rel=\"noreferrer noopener\">Compensation for Employees Born in 1957<\/a>.<\/strong> People born in 1957 must receive compensation for tax relief lost when they were made to wait an additional year for the increased basic deduction. The age at which they can claim this was raised simultaneously with retirement age in 2023 (<a href=\"https:\/\/library.croneri.co.uk\/wkus-gdn01-gdn01164718\" target=\"_blank\" rel=\"noreferrer noopener\">which is now 66<\/a>).<\/li><li><strong>Parental Insurance. <\/strong>Parents can now take up to 60 \u2018double days\u2019, where both parents take leave together and both receive parental allowance. This has doubled from 30 days, and now applies to parents with a <a href=\"https:\/\/tidningenkonsulten.se\/artiklar\/nya-lagar-kring-halvarsskiftet\/\" target=\"_blank\" rel=\"noreferrer noopener\">child under 15 months instead of 12 months<\/a>.<\/li><li><strong>Abolishment of High Sick pay Cost Compensation.<\/strong> <a href=\"https:\/\/tidningenkonsulten.se\/artiklar\/nya-lagar-kring-halvarsskiftet\/\" target=\"_blank\" rel=\"noreferrer noopener\">Employers can no longer receive compensation for high sick pay costs<\/a>.<\/li><\/ul>\n\n\n\n<p>Keep up to date on ever-changing Swedish accounting and employment laws with the reliable support of <a href=\"https:\/\/leinonen.eu\/swe\/contacts\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Leinonen\u2019s <\/em>local accounting, tax and payroll experts<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The latter end of the year brings with it new opportunities, challenges, and considerations for local and foreign-owned businesses in Sweden. To continue thriving, companies must familiarise themselves with changes to Swedish accounting and employment laws introduced for the second half of 2024. Changes Have Been Made to: The Accounting Act The Annual Accounts Act [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":3953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-3951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Key Updates to Swedish Accounting and Employment laws in the Second Half of 2024 &#8211; Leinonen Sweden<\/title>\n<meta name=\"description\" content=\"Swedish accounting and employment laws are changing in the second half of 2024. Find out how this will affect your business in this article by Leinonen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/swe\/news\/key-updates-to-swedish-accounting-and-employment-laws-in-the-second-half-of-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key Updates to Swedish Accounting and Employment laws in the Second Half of 2024 &#8211; Leinonen Sweden\" \/>\n<meta property=\"og:description\" content=\"Swedish accounting and employment laws are changing in the second half of 2024. 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