Tillväxtverket

Reconciliation Statements and applying for financial support for new periods in 2021

The reconciliation statement for financial support received under the Short-time Work Allowance programme in 2021 is different from the previous financial support provided in 2020. You as a company will need to compile how your employees worked short-time during the period you previously applied for financial support for and for the periods you want to apply for in your reconciliation statement. Therefore you can apply for additional support for the months for which you have not applied for support in the application and reconcile this directly.

How and when to file the reconciliation statement

The reconciliation will be done in the period 1 July to 28 August. If your reconciliation statement is not submitted on time, you as the employer will have an obligation to pay back the previously granted preliminary financial support.

The reconciliation statement for the financial support received under the Short-time Work Allowance in 2021 is different from the previous financial support in 2020. For the financial support 2021, you will need to file a reconciliation statement for the entire period 1 December to 30 June. In practice this means that you can apply for financial support for a new period and verify the outcome at the same time.

What is meant by reconciliation is that you add in the following reconciliation information:

  • salary under the short-time work arrangement,
  • ordinary working hours,
  • working hours under the short-time work arrangement for the entire period of financial support.
  • It is also possible for you to update the information from the application, for example if you changed the reduction in working hours or any employee had an absence from work.

Information for those who have not received a decision concerning their application before 1 August

In order for you to be able to file a reconciliation statement, you must first have received a decision concerning your application for support. If prior to 1 August you have received a decision on your application, your last day to submit the reconciliation statement is 28 August. If you receive the decision after 1 August, you have 28 days after that to file your reconciliation statement.

I am unable to submit my reconciliation statement within the established time

If it is not possible for you to submit your reconciliation statement on time, you can apply for an extension to file.

You can only apply for financial support in connection with your reconciliation statement

In connection with the filing of your reconciliation statement, you can apply for financial support for the months for which you have not previously applied for financial support in the application. For example, if you applied for financial support during March or April you could not apply for financial support for June in the application but now you can add that period to the reconciliation statement. Note that you apply and reconcile for the period at the same time.

You can apply retroactively, but you can not apply earlier than your start date. The start date is the first day you applied for financial support for any employee.

Important things to keep in mind

  • You can choose in the reconciliation statement whether you want extended approval for the months of July, August, and September. The application for financial support under the Short-time Work Allowance programme for those months opens in November, and even if you apply for extended approval, you must file a new application.
  • If you also applied for reimbursement for financial support for skills enhancement initiatives in connection with the application, you must reconcile the outcome in the reconciliation statement. You can then make adjustments to the information that you previously provided. You are also able to apply for reimbursement for skills enhancement initiatives if you have not yet done so.

Information that is to be submitted in My Application (Min ansökan)

Information about your company and business operations

You do not need to add additional information.

Background issues concerning additional financial support

If you are going to apply for financial support in connection with the reconciliation statement, you will need to answer some questions about your company and its business operations. You can apply for the financial support in section 3.

Employment contracts, employees and financial support

You will see information here about the employment contracts, individuals and financial support you have applied for in the application. You can adjust the information and if you want to apply for financial support for additional months, you will need to also add information here.

Extension: July, August, September

If you think you are going to need financial support in July, August, September, you should state this and answer some questions about the company’s financial difficulties.

Results

A summary of the amounts of financial support from the application and the reconciliation and the current balance.

Review the information in your reconciliation statement

Ability to check your information to be submitted before signing and submitting.

Sign the reconciliation statement with Bank ID and send it in.


More about information in the reconciliation statement and applying for financial support

Ordinary working hours

The ordinary working hours stated in hours that the employee would have worked if they had not taken part in the short-time work arrangement.

Working hours under the short-time work arrangement

Fill in the total number of hours worked by the employee during their short-time work arrangement period.

One single day of absence should not affect how you count the employee’s working hours under the short-time work arrangement. In other words, if the employee had one day of absence (for example, was out sick or for the care of a child) you should count the day as it was planned according to the short-time work arrangement.

You only need to provide information about those employees who have been encompassed within the support for reduced working hours during each month. For example, if an employee was encompassed within the short-time work arrangements during March and April however not during the month of May, no information should be provided at all regarding that employee for the month of May.

Example 1:

An employee has worked 6 hours, instead of 8 hours. The number of working hours under the short-time work arrangement for that day is 6 hours.

Example 2:

An employee has ordinary working hours of 40 hours per week and short-time work for 4 weeks at agreed level 1 - 20%. The ordinary working hours is 160 hours and the scheduled working hours under the short-time work arrangement is 128 hours.

Working hours are scheduled:

8 hours per day, Monday to Thursday

Reduced working hours on Fridays, 8 hours

On one Thursday during the short-time work period, the employee is out sick. You should ignore this when calculating the working hours under the short-time work arrangement and state 128 hours as was scheduled.

 Regulary monthly salary

In the reconciliation statement, you must specify the employee’s regular monthly salary for each month of financial support, i.e. the salary that the employee would have had if they had not participated in the short-time work arrangement. Increases in salary levels implemented after the comparison month are not to be included.

If the regular monthly salary is higher than SEK 44,000, the financial support will be calculated at SEK 44,000, as this is the maximum amount. State the regular salary, even if the regular monthly salary exceeds SEK 44,000.

 Monthly salary under the short-time work arrangement

In the reconciliation statement, you will need to enter the employee’s monthly salary under the short-time work arrangement for each month of financial support.

The salary paid out is the regular salary minus the salary reduction that will be in accordance with your agreed level under the short-time work arrangement. Fill in the salary for the month in which it was paid. This applies even if, for instance, there is a salary paid in arrears for the prior month.

For example, if the employee worked less hours under the short-time work arrangement during part of a month, for example from 16 March to 31 March, you will nevertheless need to fill in the amount their salary would be for an entire month.

Even if the employee has had days of absence for such matters as care of an ill child (VAB) and this has led to a deduction from their salary, you will need fill to in the full amount of their monthly salary as planned.

Example:

An employee has a regular monthly salary of SEK 44,000.

Over the course of one month, the employee has worked on a short-time basis at level 3 - 60% reduced working hours. You as an employer had planned to pay 92.5% of the salary, i.e. SEK 40,700.

The employee has been absent 2 days with VAB and received a reduction in pay for this.

You nevertheless fill in “monthly salary under the short-time work arrangement ” as it was planned, in other words SEK 40,700.

 Absence, due to e.g. illness, VAB or annual leave days

Paid absence from work:

If you as an employer primarily bear the cost of the employee’s absence from work, this should be filled in under paid absence, for example:

  • Annual leave days
  • Absence due to illness which is not calculated into the regular salary
  • Time spent with trade union work
  • Other absences from work that are not deducted from the employee’s salary

Only full days of absence are to be included. This means that if the employee is on annual leave part of a day, for example, no absence should be indicated.

Continuous absences longer than one week are to be filled in with days off for rest days included. For an employee who has their regular working hours Monday – Friday, days off for rest are Saturday and Sunday.

Unpaid absence:

If you as an employer do not primarily bear the cost of the employee’s absence, the following information is to be reported under “unpaid absence”:

  • Unpaid annual leave days
  • Parental leave which is not calculated into the regular salary
  • Unpaid absence due to illness
  • Absence due to care of an ill child
  • National service or mandatory service in the armed forces
  • Academic or vocational studies in a school
  • Care of a close family member/relative
  • Political assignments
  • Start-up of one’s own company
  • Other absences from work with deduction from the salary

Only full days of absence should be included. This means that if, for example, one takes care of an ill child part of the day, no absence should be specified.

Continuous absences longer than one week are to be filled in with days off for rest days included. For an employee who has their regular working hours Monday – Friday, days off for rest are Saturday and Sunday.

The following absences are not encompassed within the financial support for short-time work:

  • Annual leave days
  • Absence due to care of an ill child
  • Absence due to illness which is not calculated into the regular salary
  • Parental leave which is not calculated into the regular salary
  • Time spent with trade union work

Non-working hours, such as paid time off, compensatory rest time or flex time

Reduced working hours, compensatory rest time, flexible working hours, and approved absences are to be regarded in the reconciliation statement as being at work. This is due to that such leave is based on hours earned by the employee and represents an unchanged cost for the employer. Paid annual leave is provided pursuant to the Swedish Annual Leave Act (SFS 1977:480) should be reported as an absence, as annual leave is a statutory benefit.

  • Paid time off in the form of withdrawals of compensatory rest time is regarded as being working hours allocated to a different point in time, as are flex time non-working hours. generally to compensate for the employee previously having worked excessive hours.
  • Leave in the form of approved absence – for example, doctor’s appointments or attendance at funerals – is a form of paid leave agreed between the employer and employee for which the same costs accrue to the employer as if the employee had been at work.

Annual leave is on the other hand are specifically regulated in the Swedish Annual Leave Act and annual leave days are a statutory right. This implies that no reduction in working hours and salary may be made for the annual leave days.

Paid leave other than annual leave days is therefore regarded as being present at work for the purposes of the calculation of eligibility for receiving financial support and the same rules concerning reduced working hours and reduction in pay from employment apply as for other regular salary and working hours.

 Actual reduction in working hours and pay fråm employment

After the end of the period when financial support is being received, actual reductions in working hours and pay from employment must meet the levels of your agreements for each agreement period. If it does not, you may be required to repay the financial support. We will verify this in your reconciliation statement.

Actual reduction in working hours

The total of the reduced working hours, divided by the ordinary working hours. The actual reduction in working hours is shown as a percentage and is an average reduction in working hours for the total period.

Actual reduction in pay

Fill in the salary that the employees were entitled to under the short-time work arrangement. For example, if the employee worked less hours under the short-time work arrangement during part of a month, for example from 16 March to 31 March, you will nevertheless need to fill in the amount their salary would be for an entire month.

Even if the employee has had days of absence for such things as care of a child and this has led to a salary deduction, you will need to fill in the monthly salary as planned.

Change the level of the reduction of working hours

It is possible to have reduced working hours at levels of 20, 40 and 60 percent in December 2020 to June 2021, while an 80 reduction in working hours is permitted between January and June 2021. If the level of working hours is changed (whether it is changed to 20, 40, 60 or 80 percent) it is possible to either adjust the existing agreement with the new agreed level or prepare a new agreement.

How we calculate the amount of financial support for the reconcilliation period

Regular monthly salary (max. SEK 44,000 per month) x part of a month x agreed level x hours present ratio x 98.6%

And where

  • a “part of a month” equals “days with short-time work” divided by “days of the month.”
  • the “hours present/attendance ratio” is “days with short-time work” minus “absence days” divided by “days with short-time work.”
  • the figure of 98.6 percent is calculated on the basis that the financial support is to correspond to 75percent of the employer’s costs for the reduction in working hours. In addition to salary, the employer must also pay the employer’s social insurance contributions amounting to 31.42 percent and 75 percent of (the salary + employer’s social insurance contributions) correspond to 98.6 percent of the regular monthly salary (0.75 x 1.3142 = 0.98565, i.e. 98.6%).

Example:

  • Pernilla has applied for financial support from 1 February to 30 April
  • Her regular monthly salary is SEK 22,240
  • Has reduced their working hours by 80 percent in February and March and 60 percent in April
  • Should have 15 annual leave days in March

If we insert these values into the formula for financial support for a single month as described above, we arrive at:

  • 1 February – 28 February (28 days):
    • SEK 22,240 x 28/28 x 80% x (28 - 0) / 28 x 98.6% = SEK 17,543
  • 1 March – 31 March (31 days):
    • SEK 22,240 x 31/31 x 80% x (31 - 15) / 31 x 98.6% = SEK 9,054
  • 1 April – 30 April (30 days):
    • SEK 22,240 x 30/30 x 60% x (30 - 0) / 30 x 98.6% = SEK 13,157

 How we calculate additional financial support sought

Regular monthly salary (max. SEK 44,000 per month) x part of a month x agreed level x hours present ratio x 98.6%

Example (continuation of the above example):

  • In addition to the agreed period of February 1 to 30 April, Pernilla also needed to work 60 percent short-time (shortened hours) from 1 May to 30 June
  • Pernilla’s regular monthly salary is SEK 22,240
  • In May, Pernilla was out ill for 3 days and in June she took 10 annual leave days

1 May – 31 May (31 days):

SEK 22,240 x 31/31 x 60% x (31 - 3) / 31 x 98.6% = SEK 11,884

1 June – 30 July (30 days):

SEK 22,240 x 30/30 x 60% x (30 - 10) / 30 x 98.6% = SEK 8,771

You can apply for further financial support for these periods when submitting the reconciliation statement

You can:

  • apply for financial support for additional periods from 1 March and until 30 June at the latest. In 2021, you will need to file this reconciliation statement even if you are applying for additional financial support.
  • do not bring your start date forward (the first day you applied for financial support in the application) even if it is less than four months retroactively.

Example 1, applying retroactively

In the application, you applied for financial support for

  • Ajmal between 1 December and 30 April

In the reconciliation statement, you can:

  • Apply for financial support for Ajmal during the month of June. It is also possible for you to correct information for Ajmal concerning absences from work, reduction of level of working hours or regular salary during December to April.

Example 2, start date

In the application, you applied for financial support for

  • Emil between 1 April and 30 April, plus between 15 and 31 May.
  • Ida between 1 May and 31 May

In the reconciliation statement, you can:

  • Apply for financial support no earlier than 1 April, which is your start date.
  • Apply for financial support for Emil between 1 -14 May and apply for financial support for Emil and Ida during June.

 Can I become liable for repayment of the financial support?

After the end of the entire financial support period, the reduction in working hours and pay must fulfil the level in the agreement in order for you to be eligible to receive financial support. When you submit your reconciliation statement, we will verify this. If you were entitled to financial support but the funds received were in excess of your entitlement, you will need to return the amount in excess of what you had an entitlement to receive. And in the situation where your company is not entitled to receive this financial support, for example if the submitting of your reconciliation was not made on time, we make a determination about an obligation to return the funds and you may be obligated to return the full amount.

In order to stay within the limits of eligibility for the support, it is very important to update the agreement if you change the level of short-time work.

Tillväxtverket, The Swedish Agency for Economic and Regional Growth sets-off amounts

Additional reimbursement for the costs of skills enhancement initiatives can be offset (deducted) against the amounts of financial support for short-time work that are required to be repaid. This may result in a reduction in the amount required to be repaid in situations where the amount to be repaid is higher than the additional reimbursement you are entitled to. It may also result in a reduction in the amount to be paid out in cases where the additional reimbursement exceeds the amount required to be repaid.

Additional financial support for short-time work or preliminary financial support under the short-time programme to which you are entitled can also be offset against the amount of support that had been provided to you that is required to be repaid. This may result in a reduction in the amount required to be repaid in cases where the amount to be repaid is higher than the additional financial support you are entitled to. This may also lead to a reduction in the amount to be paid out where the additional financial support exceeds the amount required to be repaid.

Skills enhancement initiatives

If in connection with the application you also applied for reimbursement for skills enhancement initiatives, you must reconcile the outcome in the reconciliation statement.

You can change previous information

When filing the reconciliation statement, you can change previously submitted information if necessary. If for example you see that your costs have been lower or if they have been higher than expected. Plus it is also possible for you to change other information, if necessary.

You can apply for new preliminary reimbursement

When filing the reconciliation statement, you can apply for a new preliminary reimbursement amount for skills enhancement initiatives retroactively, and at the same time you will need to verify that the skills enhancement initiatives have in fact been conducted. This applies to costs incurred by you for skills enhancement initiatives between 1 January 2021 and 30 June 2021.

VAT (value added tax)

When filing the reconciliation statement, you will need to fill in whether or not you have a business that is exempt from VAT.

If you are engaged in what it referred to as blended business activities (with both VATable activities and those exempt from VAT), check on “Exempt from VAT business” when filing your reconciliation statement as you did in the application.

When you report the costs you have incurred for skills enhancement initiatives, you should include the VAT, provided that it is not VAT that you are entitled to deduct.

Are the costs of skills enhancement initiatives common to the all of the business operations of the company, both the VATable and the exempt from VAT part?

If this is the case, you need to make a breakdown of the input VAT to find out how much is deductible, and thus possible to include as input VAT in your VAT returns.

To determine how much of the input VAT from such common costs can be applied for in the VAT returns to be refunded, you will need to allocate the input VAT according to a reasonable basis. The most accepted way to do this is to use a distribution key based on the turnover in the exempt from VAT part versus the VATable part.

The part of the input VAT from the common costs that you cannot apply to be returned back after the calculation via the VAT returns can be included in the application for reimbursement for skills enhancement initiatives.

Read more on the Swedish Tax Agency’s website about the right to deduct with blended business activities (information in Swedish).

Your costs must be posted and paid

Your costs must be posted in your accounts and paid. If you have not, when filing the reconciliation statement, had sufficient time to receive your invoice and have not had time to post and pay your costs, you need to state this when filing your reconciliation statement.

Your reconciliation statement will then need to be supplemented with additional information no later than 30 September 2021 so that you will not be liable for repayment of the reimbursement you received.

If you submit a reconciliation statement that needs to be supplemented with additional information, we will also wait to pay out the agreed short-time work financial support until the reconciliation for skills enhancement initiatives has been supplemented with additional information and processed.

The information should be submitted in the supplementary form that you can access via your file in My Application. If you have multiple active cases in My Application, double check to ensure you submit the supplemental information via the correct case. In the form under “Filing supplemental information?” select the option “I want to amend my application/reconciliation statement.”

Booking internal costs

If your company belongs to a Group that has special procedures where revenues and settlement of costs incurred between the companies is made at certain predetermined times of the year, such settlements and set-offs are regarded as a payment.

However, this type of settlement needs to have taken place before you file your reconciliation statement, otherwise you will need to supplement your case with additional information with the indication that this is has been done by 30 September 2021 according to the procedure described above.

Documentation to have available with making a reconciliation of the skills enhancement initiatives

When you file your reconciliation statement, you as an employer must be prepared for the Swedish Agency for Economic and Regional Growth to ask you to submit documentation that verifies the skills enhancement initiatives implemented during the period you received financial support.

You must be able to provide descriptive documentation for the efforts made by each individual employee. You must also be able to provide evidence that the costs are booked and paid.

Illustrative examples of such documentation include:

  • The agreement for the skills enhancement initiative
  • Invoice and receipts for the costs incurred you applied for reimbursement for
  • Programme description or syllabus/course schedule
  • List of participants for the training or validation (verified)
  • Ledger from the posting showing that the documents have been posted
  • Bank statements showing that payment for the posted costs have been made
  • Summary and accounting of all costs for which reimbursement for skills enhancement initiatives costs is being requested.

Note that you should only submit documentation if Tillväxtverket, the Swedish Agency for Economic and Regional Growth, has requested it.

Calculation of final financial reimbursement for skills enhancement initiatives

Once you have submitted a complete reconciliation statement for your costs, Tillväxtverket, the Swedish Agency for Economic and Regional Growth, makes a calculation. This calculation is based on how much you received in preliminary reimbursement and what then became your actual costs.

  • If you have received a preliminary reimbursement that is lower than your actual costs, you are entitled to an additional reimbursement corresponding to the difference between the preliminary amount received.
  • If you have received a preliminary reimbursement that is more than your actual costs, you are obligated to pay the difference between the preliminary and the actual amount back.

Answering background questions if you apply for additional financial support

If you need additional financial support for the month of June and filled in information for employees, you will need to answer some background questions. This also applies to those who desire to apply for additional financial support for the months March thru May if you have not done so before. Therefore you do not need to file a separate application for further financial support. You will need to answer the same type of background questions that we asked in the application.

Extension of financial support for short-time work arrangements for the period July - September 2021

A request for extended financial support will be able to be made in your reconciliation statement or via a supplementary statement with additional information, depending upon when you file your reconciliation statement.

Then you will be able to apply for extended approval for financial support for July - September

If you have received financial support under the Short-time Work Allowance programme in 2021 and have received an approved application, with the filing of your reconciliation statement you can tell us if you desire to apply for an extension of the financial support for the months July thru September.

If you have not had time to receive a decision on your application before 1 August and thus did not have time to file your reconciliation statement during the month of August, you will be able to supplement your application with additional information no later than 31 August and state that you are requesting an extended time for approval. You will receive clear and targeted information on how to request extended financial support.

You file your application and reconciliation of financial support for the months of July, August and September in arrears during November 2021. In this case, those who have not applied for financial support in 2021 can also apply for financial support for the period July thru September.

You apply and report actual reduced working hours at the same time. and the Swedish Agency for Economic and Regional Growth disburses the financial support in arrears as soon as your application has been processed.

If you do not apply for extended approval or have not applied for financial support earlier in 2021

If you have financial support now but in the reconciliation statement or the supplemental information you state that you do not think you will need an extension, you can still submit a new application and reconciliation in November. Even companies that have not laid off employees or reduced their working hours previously can submit an application in November 2021 to apply for financial support for the periods July to September. For these, the Swedish Agency for Economic and Regional Growth conducts a more comprehensive examination of whether the company is facing serious financial difficulties, which is more extensive compared with those who have requested an extension. Such companies will also need to submit an auditor’s statement along with the application – If the company has a salary obligation amounting to more than SEK 400,000 during the comparison month.

Special rules in 2021

In the ordinary case, support for reduced working hours can only be granted for a maximum of nine consecutive months, however in 2021 special rules apply that allow employers who have already received financial support under the programme to nevertheless be able to receive additional financial support.

What extended approval means

The beneficiaries who receive financial support in 2021 and who file their reconciliation statement during July and August make their request for an extension then. If the reconciliation statement is filed after that, these recipients of support will be allowed to submit its supplement with additional information to the application in August in order to indicate they are making a request for an extension. The companies applying for an extension will not need to go through a review of the financial difficulties that arise when the company applied for financial support in March. Companies applying for an extension are also not required to submit a new auditor’s statement.

If you need to request more time to file your reconciliation statement

It is possible to request an extension of time and submit the reconciliation statement later. However, this only applies to the reconciliation statement and not to the request for an extension. If your reconciliation statement is filed after 1 September, do not neglect to request an extension via a supplementation of information during August.

The Arrangement

A fundamental prerequisite for the entitlement to financial support is that the employer has signed an agreement concerning a short-time work arrangement. Under the extended financial support period 1 July – 30 September 2021, you as an employer can enter into agreements for short-time work arrangements retroactively until 17 September 2021. Employers who have not signed retroactive agreements by 17 September can only enter into agreements that are effective from the date they are signed and onwards. The agreements for short-time work arrangements must be in writing.

Employers who have valid arrangements can later make adjustments, for example the level of financial support or the agreement period by signing a new retroactive agreement that replace the existing one. Adjustments can be made until the end of October, i.e. the date on which the reconciliation of the financial support opens.

The proposed extension during the period July to September provides new preconditions, such as a new comparison month for all applicants. Therefore an agreement period can not extend beyond the end of June. Therefore it will not be possible to move hours worked between the two periods: December 2020 – June 2021 and July – September 2021.

Employers who desire to apply for short-time financial support under the Short-time Work Allowance programme for the period July – September 2021 will therefore need to reach an agreement on a short-time work arrangement with one or more new agreement periods for the extended period July to September 2021.

The comparison month

Under the July, August and September 2021 extension, the comparison month will be April 2021 for all applicants. Therefore an agreement period can not extend beyond the end of June. Therefore it will not be possible to move hours worked between the two periods: December 2020 – June 2021 and July – September 2021.

The fact that everyone has the same comparison month is a change that has been made so that employees newly hired during the crisis will also be able to benefit from this financial support.

With a new comparison month, employers who have hired new employees by April 2021 can also receive financial support for these employees, provided that the other preconditions for receiving this financial support are satisfied. A new month of comparison also means that any salary increases made up to April 2021 are included in the employees’ regular salary.

Skills enhancement initiatives

If you are applying for short-time financial support under the Short-time Work Allowance programme, you have the possibility to apply at the same time for reimbursement for internal and external skills enhancement initiatives regarding employees who have reduced their working hours.

Reimbursement for skills enhancement initiatives amounts to 60 percent of the costs incurred, however at a maximum of SEK 10,000 per employee for the period July to September 2021. The application for reimbursement for skills enhancement initiatives is to be made at the same time as the application for financial support for short-time working and once the application period has been opened, you can apply for reimbursement from 1 July 2021.

Auditor´s Statement

If you apply for an extension of the financial support in connection with the reconciliation, or the supplementation with additional information, and then later have your application granted, will not need to attach a new auditor’s statement.

Employers who have not previously received financial support in 2021 and who apply for financial support in November will need to attach a statement from an auditor with the application if the company has a salary obligation amounting to more than SEK 400,000 during the comparison month. The same applies to employers who received financial support in 2021 but declined to extend in connection with the filing of the reconciliation statement in July, and choose to apply for financial support again in November.

The auditor’s statement must be signed in writing by an authorised or approved public accountant or a registered auditing firm.

Why not until November?

The new legislation means new preconditions for companies as well as for the Swedish Agency for Economic and Regional Growth, and adaptations will need to be made and put in place both in terms of information about requirements and for the application. The current period is open for applications until 31 October and not until after that will we open the application period and simultaneously the filing of reconciliation statements for July - September. Therefore it will not be possible for extension until November. Our intention is that the average processing time will not be more than five weeks.

Sign the reconciliation statement

To submit the reconciliation statement, sign with your bank ID; it is not sufficient to only save the various parts. If you do not submit the reconciliation statement when due, you may be liable to repay the entire amount.

When you submit your reconciliation statement

Once you have filed your reconciliation statement, you will receive a decision when we have processed your case.

  • If you have been informed that you are eligible for additional financial support, the remaining amount will be disbursed to you.
  • If the reconciliation shows that you have received too much financial support paid out to you, it will be deducted if you apply for additional financial support for June.

Changing or supplementing with additional information

If you notice any errors in your reconciliation statement after filing it, it can be supplemented with additional information about what you want to correct. You can provide supplemental information to your file in My Application. Note that the processing time is significantly extended in the event of a change in the reconciliation statement.

Do not make a new application to submit supplemental information in your case. This can result in a significant delay in the processing time.

Appealing against a Decision

If you desire to make an appeal against the Decision you have received, it must be submitted within three weeks. There is information in the Decision about how to submit an appeal.

More information about how an appeal can be filed is available (information in Swedish).

Returning an overpayment

Any obligation concerning returning an overpayment will be shown when you receive a decision after your reconciliation statement has been filed and processed. Repayments should not be made until after the Swedish Agency for Economic and Regional Growth has decided on a return of an overpayment. In connection with the receipt of your decision, you will receive information on how to proceed to pay back the excess preliminary financial support.