“A recent change in Swedish regulations of social security and taxation has led to an absurd situation where a Swedish citizen who works more than 15% of his total work hours in Sweden will cause any non-Swedish employer who contracts him/her on free-lance basis outside Sweden to be presented with an extra bill from the Swedish social security office of +/- 25% of the fee agreed upon with the free-lancer. So if Swedish musician A works 20% of his time in Sweden and then takes a free-lance job for 2 months at theatre B in Denmark, theatre B will run the risk of having to pay 25% on top of the fee agreed upon with A to the Swedish state. Obviously this is having one of two consequences: countries outside Sweden don’t employ Swedish free-lancers anymore or forces them to sign a contract stating they aren’t allowed to work in Sweden. The only short-term work-around is for the Swedish free-lancer to register his/her own company in Sweden (which is fully legal) and then invoice the non-Swedish employer.” Nikolaj de Fine Licht – Concerto Copenhagen.
Sweden, cross border social security – by Nikolaj de Fine Licht / Concerto Copenhagen
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nteresting… We have heard of French ensembles receiving Swedish papers recently : more to follow in the coming months…
in our French ensemble, a Colombian musician residing in Belgian could not give us an A1 form. We therefore had to pay social taxes in France for this person. We then received a letter from Belgium demanding social security taxes.
the French organization URSSAF agreed to reimburse this amount so that we would send it to Belgium.
The important question is therefore : has the Swedish musician issued an A1 ? If yes, Sweden cannot ask for anything, since the A1 form indicates that social taxes are paid by his/her Swedish boss.
If no, the Danish administration should reimburse to you the amount that you owe to Sweden.