The växa support since 1 January 2026: apply retroactively

Here we explain how the växa support (växa-stöd) has worked since 1 January 2026, when it started being claimed retroactively, what effects this has and what you need to do.

What is the växa support & why is it changing?

The växa support is a reduction in employer contributions for small companies that take on staff. The basic idea is simple: growing should involve less risk and lower costs, hence the name ("växa" means "grow"). During the support period, you as an employer only pay the old-age pension contribution (approx. 10.21 per cent) on salaries of up to SEK 35 000 a month for your first employees, instead of the normal employer contributions of around 31–32 per cent.

Previously, companies could claim the support directly in the employer declaration when reporting their staff figures, and the lower contribution was then applied automatically. But from the January 2026 reporting period, these tick boxes were removed, and this is where the change happens.

In practice, this means that you first have to pay the full employer contributions, and then apply for a refund of the part that would have been reduced through the support.

What applies since 1 January 2026?

Here is a short summary of what changed:

• The company can no longer get the support by ticking a box in the employer declaration.

• You must pay the full employer contributions first and then request a refund through a separate application.

• The application must be made retroactively after each month, and within one year of the month you are applying for.

• Support that is granted is recorded in a central register (in line with EU requirements on state aid reporting).

Ultimately, this means that the växa support still exists, but the administrative burden is greater. This hits small companies particularly hard, as they do not have the resources to handle more paperwork and retroactive applications.

Source: Rules for växa support, the Swedish Tax Agency (Skatteverket)

How much difference does the change make in practice?

The support is as large as before, but the company has more money tied up until the refund is paid.

The old way:
You claim the support directly in the employer declaration → the Tax Agency calculates the lower contribution straight away.

The new way from 1 January 2026:
You pay the full employer contributions → submit a separate application for each month → get the support portion back as a refund.

This makes a real difference to a company's day-to-day running: it affects cash flow, the time spent on administration and also how you plan salary payments and your budget at the start of the year.

The EU rules behind the change

The main reason for the change is that the växa support counts as what is known as de minimis aid (aid of minor importance) under EU rules. For the support to continue, it must be possible to record it centrally and check it, and the old system of ticking a box in the declaration is not sufficient.

So this is not some strange trick by the Swedish authorities; it is about how the EU assesses and monitors state aid. But the result is still a concrete increase in administration for Swedish companies.

Greater demands on companies' administration

The new model therefore requires more steps:

• Full payment of employer contributions first.

• Then a separate application for each month you want support for.

• Back-office work on follow-up and documentation.

In practice, this means that small companies may need to use external help or advice if they do not already have finance or accounting resources in-house.

Time frames and deadlines

Another concrete change that business owners need to keep track of is the time frames:

• The refund application must be submitted no later than one year after the month you are applying for.

• This means that if you want support for January 2026, the application must be in by January 2027 at the latest.

• And since it is an electronic form, you must make sure the Tax Agency has all the information before the deadline.

These are new requirements that call for routines, not just for payroll and tax returns, but also for following up on past periods.

Example: How “Kalle Badrumsbygg AB” is affected

To make the change more concrete, here is a fictitious example:

Kalle Badrumsbygg AB is a small construction company that renovates bathrooms for private individuals and housing cooperatives. When demand increased, Kalle decided to take the step and hire his first employee.

Kalle hired his first employee in June 2025 and planned to keep growing. Kalle currently receives the växa support, which gives reduced employer contributions on salaries of up to SEK 35 000/month, meaning a lower cost (approx. 10 per cent in contributions instead of approx. 31 per cent) for the first 24 months.

Before 1 January 2026:
Kalle simply claimed the support in the employer declaration → paid the lower contribution straight away → the money stayed in the company → simpler cash flow.

After 1 January 2026:
Kalle first pays the full employer contributions on the salary, perhaps 31 per cent of SEK 35 000, and then applies for a refund through the Tax Agency's e-service. This has a negative effect on Kalle's cash flow for short periods.

In practice, this means that for a couple of months Kalle actually has to pay out more money from the company's funds before he gets the amount back.

Contact us if you need help

Even though the växa support is not disappearing, handling it becomes more administratively demanding. Here are three things you can do right now:

1. Review your payroll and bookkeeping routines so that you keep control of periods and applications.

2. Plan your cash flow: budget for having paid out contributions before the refund arrives.

3. Get advice or accounting support, especially if you do not have the expertise in-house.

We at Ekonomico Redovisningsbyrå help you navigate the new rules for the växa support. We have experience of working with small and growing companies, and we can help with advice, administration and planning around the växa support so that you do not have to deal with it on your own.