New laws and regulations affecting IT, tech, and telecom companies in 2026
In 2026, several legislative and regulatory changes will come into force that are relevant to IT, tech, and telecom companies. The changes concern, among other things, employer contributions, temporary parental benefits, skills supply, and stricter cybersecurity requirements. Below, we summarize some of the most important regulatory changes that TechSweden's member companies should be aware of.
January 1, 2026
New price base amounts
The government has set the price base amount atSEK 59,200and the increased price base amount atSEK 60,500for 2026 (compared with SEK 58,800 and SEK 60,000 respectively in the previous year).
The increase affects, among other things:
- the ceiling for sickness and parental benefits,
- pension and social security systems,
- certain benefits and allowances linked to the price base amount.
Lower taxes on earned income, compensation, and pensions
The standard earned income tax credit is increased for individuals with earned income above approximatelySEK 192,000 per year.
The tax reduction for people receiving sickness and activity compensation will also be increased.
People who have reachedthe age of 66are eligible for an increased basic deduction for both earned and pension income, which means that a larger portion of their income is tax-free compared to younger people with equivalent income.
The size of the earned income tax credit depends on the size of the earned income. A more technical description of how the earned income tax credit is calculated for the 2026 income year and the change can be found in section 7.5.2 of the Swedish Tax Agency's memorandum:teknisk-beskrivning-skv-433-2026-utgava-36.pdf
Tax reduction for gifts from legal entities
A new tax reduction is being introduced for legal entities that make monetary donations to approved recipients in order to promote scientific research and social welfare activities.
Changes to growth support
The handling of the reduced employer contribution for the first two employees in a company (known as the growth subsidy) has been changed.
The practical change means that
- the employer initially pays the full employer's contribution
- the reduction is applied for retrospectively from the Tax Agency
- Applications are submitted monthly using a special digital form.
Increased general payroll tax
The general payroll tax will be increased from11.62 percent to 12.62 percent.
Since this is the tax portion of the employer's contribution that is not linked to social insurance, the increase represents a direct increase in labor costs.
Increased threshold for federal income tax
The threshold, or the limit at which individuals begin to pay state income tax (on earned income) in 2026, will be raised to SEK 660,400 (under 66 years of age) and SEK 760,500 (66 years of age or older).
More situations when parents can take parental leave
From January 1, 2026, parents will be able to take parental leave in more situations than before, particularly for parents of children with illnesses, disabilities, or special needs. This applies, for example, when attending preschool or school to instruct staff about the child's care needs.
Read more about this news item in our Employer Guide.
January 15, 2026
New cybersecurity law – NIS2
The new cybersecurity law, which implements the EU's NIS 2 Directive enters into force.
The law stipulates that businesses in designated sectors, including parts of the tech industry, must
- take technical and organizational measures to protect network and information systems
- report serious cybersecurity incidents
- comply with requirements that may be subject to supervision and sanctions.
April 1, 2026
Reduced employer contributions for young people
The employer's contribution for employees aged19–23will be reduced from31.42 to 20.81 percent.
The reduction is temporary and applies to the periodApril 1, 2026–September 30, 2027.
June 1, 2026
Stricter conditions for labor immigration
A comprehensive reform of the rules governing labor immigration is proposed to come into force. For employers, this means:
- higher salary demands for work permits (at least approx. 90% of the median wage), which raises the cost base for foreign labor
.
- requirements for health insurance for work permit applicants
.
- stricter penalties for illegal employment and trade in work permits.
June 7, 2026
New rules on salary transparency
Sweden must implement the EU's Pay Transparency Directive by June 7 at the latest. The aim is to combat wage discrimination by increasing transparency in employers' wage setting.
Although Swedish legislation is not yet finalized, it is expected to impose new requirements on employers, including with regard to
- information on wage setting for job seekers and employees
- salary survey
- reporting and documentation.
Read more about what the Pay Transparency Directive entails in our Employer Guide.