Who counts as an employer in Sweden?

Abstract

In this article, the concept of the employer is analysed for Swedish conditions from a variety of perspectives. The special difficulties that face the private sector are charted, as are the principles of the legal subject in triparty contracts with temporary employment agencies, platform work, and umbrella companies. Found to go hand in hand with the concept of employee, the concept of the employer in the Swedish public sector is now far closer to the standard concept in the private sectordue to the principles of the functional concept of the employer. The concept of the employer in tax law and social security legislation, which have different purposes, differs from labour law.