Please be aware that this article primarily pertains to Swedish rules and regulations, which may not necessarily apply or be valid in jurisdictions outside of Sweden.
In the autumn of 2025, the Swedish unemployment insurance system is set to undergo a major overhaul, including changes to how employer certificates are managed. Here's a breakdown of what you, as an employer, need to know.
The biggest reform for unemployed individuals in 40 years – that's what's coming when the new rules for unemployment insurance take effect in October 2025. Today, those applying for unemployment benefits need to meet a work requirement, meaning they must have worked a certain number of hours over a given period. From October 2025, this will be replaced by an income requirement, where eligibility for benefits is based on the salary earned by the job seeker.
Employer Certificates are Simplified
Less administrative hassle and faster processing are some of the main reasons for updating the unemployment insurance system, but how will this be implemented more concretely? Currently, the system requires the unemployed to submit an employer certificate from their employer, which includes details such as the number of hours worked per month.
This process is often time-consuming and frustrating for everyone involved. Employers must fill out a large amount of information (often retroactively), and job seekers risk being caught in a bind if the certificate is delayed or incomplete. For the unemployment funds, it also means a complicated process to verify the accuracy of the information.
Since the new unemployment insurance will be entirely income-based, these details can be directly retrieved from the employer declarations already submitted to the Tax Agency each month, instead of being reported in a separate certificate. This change is expected to simplify the employer certificate significantly, allowing you as an employer to report considerably fewer details than today.
But Certain Details Must Still Be Provided
However, keep in mind that even under the new system, some employment details may still need to be verified. This includes, for example:
- the start and end dates of employment
- whether the employee has taken a leave of absence
- if the employment has ended and, if so, the reason whether continued employment has been offered
- if severance pay has been issued
At Flex, we are closely monitoring these developments and will adjust our payroll system to accommodate the new handling of employer certificates.
Reduced Risk of Errors and Fraud
Today, job seekers must meet specific requirements for hours worked during a certain period. But verifying this information is both complicated and associated with a high risk of mistakes and fraud.
When benefits are instead based on income data directly from the Tax Agency, the process becomes both faster and more accurate. The unemployment funds no longer have to rely on employer certificates, and since the information is already reviewed by several authorities, the risk of errors and outright fraud is significantly reduced.
More People Eligible, Higher Compensation Limits, and Faster Reduction
The new unemployment insurance system also brings several other important changes – here are the most significant ones:
- In the new system, even people with a weak connection to the labor market, such as freelancers, gig workers, and temporary employees, will be eligible for benefits – groups that have previously struggled to meet the requirements for hours worked. More financial security for more people, in other words.
- Job seekers will be eligible for unemployment benefits if they have had an income of at least SEK 11,000 per month for at least four months.
- The compensation rate (percentage) depends on how long you have been a member of the unemployment insurance fund. The compensation cap will be adjusted to an income level of SEK 34,000 per month, allowing more people to receive 80 percent of their previous salary during the first 100 days of unemployment.
- A clearer reduction of compensation will also be introduced. After 100 days, the compensation is reduced from 80 to 70 percent, and after another 100 days to 65 percent. The idea is that unemployment insurance should function more as a so-called transition insurance – a safety net during unemployment, but with incentives for the job seeker to quickly find new work or pursue further education.
- These new regulations will take effect on October 1, 2025. Special transition rules will apply to those who are already unemployed when the changes come into force.
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