- New Compliance Requirements for Employers of Third-Country Nationals
- July 12, 2013
- Law Firm: Fragomen Del Rey Bernsen Loewy LLP - New York Office
Beginning August 1, Swedish employers will be required to notify the Swedish Tax Office when a third-country national (TCN) is hired and will need to verify that each new TCN hire holds a valid residence permit. The new requirement does not pertain to employees who are nationals of a European Economic Area member state or Switzerland.
Employers, or a designated representative, will be required to notify the Tax Office by the twelfth day of the month following a TCN employee’s start date, using a standard form. The notification must include the Swedish employer’s name and address, the employee’s name, and the dates of the assignment. Employers must retain a copy of the notification for up to twelve months after termination.
The notification requirement is part of Sweden’s effort to comply with a 2009 EU directive mandating sanctions for employers of unauthorized workers. The Swedish Migration Board has announced it will release further details later this month.