These are contracts that allow for outside employment (either primary or secondary). Each has its own advantages and disadvantages, making them suitable for handling slightly different types of extra income. So what exactly are they?

bílá kalkulačka


  • The scope of work is limited to 300 hours per year, but there is no limit on weekly working hours.
  • Social and health insurance are waived if the monthly income does not exceed SEK 10,000. In this case, instead of prepaid taxes, withholding taxes are also paid and are refunded to the employee after the tax return.
  • The agreement may be terminated at any time by the employee or the employer without giving a reason.
  • To be valid, the agreement must be in writing and of course signed.
  • After 2012, there is also an obligation to state in the contract which period the labor will be performed.
  • Thus, this contract is particularly suitable for informal employment, such as seasonal work, which requires working more hours in fewer periods. However, it is also valuable as a long-term part-time job, especially for students.

pero na dokumentu


  • The scope of work in a year is not limited in any way and may exceed 300 hours.
  • What is limited is the number of hours worked per week. This may not exceed, on average, half of the standard working hours, i.e., 20 hours.
  • Again, the obligation to enter into an oral agreement applies here. Furthermore, the agreement must not lack agreed upon working hours and agreed upon duration.
  • The contract may be terminated at any time by agreement of both parties. In the case of unilateral termination, a 15-day notice period applies for termination without giving a reason. Thereafter, it is immediately revoked for any reason.
  • Since 2014, the tax is now levied in the same manner as employment. This means that the employer is obligated to pay the tax upfront each month. The final signature on the tax return affects the application of the taxpayer discount, but not whether the tax is paid.
  • Thus, it is a suitable solution for long-term income with fewer hours worked per week.