If a Group has several different subsidiary companies, will each unit/company be considered as separate?
Yes. In addition, it is also possible to regard the various operating units within a company as separate.
Is the short-term work allowance regarded as “state aid”?
No, it is not considered to be state aid due, to that the measure is not selective.
How do you define an “operating unit”?
An operating unit is delimited to one particular physical location. This may be the entirety, or part, of a company located within the same building or the same enclosed area/contiguous space. For example, it could be a factory, a retail shop, or a restaurant.
In order to define whether a workplace is its own operating unit, an assessment of the connections between the various workspaces needs to be made. There are three criteria to start out from:
1. Are the business activities organised in a cohesive manner?
2. Is the work carried out jointly?
3. Is the workplace organisationally independent?
It is not the size of the particular workplace, nor whether the workplace has an expanded administration, that determines whether a workplace is an operating unit: If there is no connection to another operating unit, a single employee can be regarded as being their own operating unit.
The interpretation of what is an operating unit is based on Section 22 of the Swedish Employment Protection Act (1982:80).
Each employer should make their own assessment of what constitutes an operating unit in its own organisation. The assessment should be documented.
What do you mean by “comparison month”?
If you are applying for financial support from a starting date that is between 16 March 2020 and 31 March 2020, your employees must have been employed both in March and three months prior, in other words from December. In this case, December becomes your comparison month.
If you submit an application in April and apply from a starting date in April or later, your employees must have been employed both in April and three months prior, in other words from January. In this case, January becomes your comparison month.
If the company has received an application for a short-time work allowance approved, the approval remains in effect for 6 months. Extensions/new applications for financial support are then based on the same comparison month as the original application.
- Company A is receiving financial support in the form of a short-time work allowance from 16 March to 30 April. The comparison month becomes December 2019. The company now wants to apply for an extension/submit a new application for the months of May-July. Due to that it has already received approval for the financial support, the comparison month will be the same as before, i.e. December.
- Company B has not applied for financial support in the form of a short-term work allowance but now intends to apply for May-July. Due to that it has not received an approval for financial support previously, the comparison month will be February.
Three months after your application has been approved, you will need to submit a reconciliation statement. At that time, you can also apply for additional financial support. If the reconciliation statement is not submitted in time, you as the employer have an obligation to pay back the previously granted preliminary financial support.
- The reconciliation takes place after the third month of receiving financial support; if you have received financial support from the month of March, you are expected to submit your reconciliation statement in June. In other words, you have four weeks to submit the reconciliation statement after the end of the support period.
- In the reconciliation statement, you must compile the actual outcome of the short-time work for the financial support period. This means, among other things, that you can adjust the working hours of the employees that the financial support encompasses. The reconciliation may result in you being able to request additional disbursement of financial support or that you become obligated to return any excess financial support that was paid out to you. In the event of financial support being disbursed which is greater than what you are entitled to, this amount will be deducted in any future application for additional financial support.
- If you want to apply for continuing financial support, you should do so in connection with the reconciliation. Thus you do not need to make a new, separate application.
- You will receive a reminder e-mail message from us with a link to the service where you will submit the reconciliation and apply for any additional financial support.
Submit your reconciliation statement here
The person who signed the application can see the reconciliation statement after they have logged into our e-service. After you have signed in, you can share the reconciliation statement with others. Submit your reconciliation statement here
When does my reconciliation take place?
When you are expected to submit your reconciliation statement depends upon when you started the short-time working programme. You can see here when the reconciliations are to be made depending upon what period they cover.
First month receiving financial support
When to submit the reconciliation
16 - 30 June
1 - 28 July
1 - 28 August
1 - 28 September
1 - 28 October
The reconciliation statement is divided into four parts
1. Your Information:
In this section, you can see the information you submitted in your first application. For example, who the contact person is and the bank account number you provided for payment.
2. Reconciliation Statement
In the reconciliation, you make a reconciliation of the planned and the actual outcome for the first three months.
In your first application, you provided your employees with a calculation to assist them. You should now add them in to a web form. If necessary, you can add new employees and adjust previously submitted data. You should fill in any absences and you can also adjust the agreement level to 80 percent for May, June, and July.
No decimal places in the reconciliation
Only whole numbers are to be included in the reconciliation.
For more information about the content of the reconciliation statement, see the information under the question: What should the Reconciliation Statement contain?
3. Additional Financial Support
If you continue to need further financial support, it is now, in the reconciliation, that you can apply for it. Therefore you do not need to make a separate application for further financial support. It is also now that you are applying for the disbursement of any adjusted level of financial support, for example if the level of financial support has changed from 60% to 80% during any part of the period.
When applying for additional financial support, you should register the financial support for the entire next financial support period even if you have applied for parts of the previous one and do not want to make any adjustments. If you do not do this, you will not receive the full amount of the financial support until the next reconciliation.
4. Possible Extension
When your previous application was granted, you were automatically approved to apply for financial support for a total of six months. If your financial difficulties persist, you can apply to be approved for financial support for an additional three months, i.e. a total of nine months.
What should the reconciliation Statement contain?
We expect to receive the following information in the reconciliation:
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 working programme;
Working hours during short-time work
Fill in the total number of hours worked by the employee during their short-time work period.
One day of absence should not affect how you count the employee’s working hours during the short-time working programme. In other words, if the employee had one day of absence (for example, was out sick or for care of a child) you should count the day as it was planned according to the short-time working programme.
An employee has worked 6 hours, instead of 8 hours. Working hours under the short-time working programme for that day is 6 hours.
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 working programme 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 working programme and enter 128 hours as scheduled.
Regular monthly salary
The regular monthly salary is the salary that the employee would have received in the absence of you receiving a short-time working allowance. Salary increases received by the employee after the comparison month are not to be included in the regular salary.
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.
If you submit an application in April and apply for financial support from a start date in April or later, you should state the employee’s regular monthly salary that they had three months prior to April. Referring here to the salary in January, which is the comparison month.
Monthly salary under the short-time working programme
Fill in the salary that the employee was entitled to under the short-time working programme. For example, if the employee worked less hours under the short-time working programme during part of the month from 16 March to 31 March, you should nevertheless fill in their salary for the entire month.
Even if the employee has had days of absence for such things as care of a child (VAB) and this has led to a salary deduction, you should fill in the monthly salary as planned.
An employee has a regular monthly salary of SEK 44,000.
Over the course of one month, the employee has worked on a short-term 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 working programme” as it was planned, in other words SEK 40,700.
Absences – due to e.g. illness, VAB or annual leave days
The following absences are not covered by the financial support for short-time work:
- Annual leave days
- Care of a child
- Sick leave not which is not calculated into the regular salary*
- Parental leave which is not calculated into the regular salary*
- Time spent with trade union work
Actual reduction in working hours and pay
After the end of the financial support period, the actual reduction in working hours and pay must correspond to the level of your agreement. If it does not, you may be required to repay the financial support. We will verify this in your last 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/wages that the employee has received under the short-time working programme. For example, if the employee worked less hours under the short-time working programme during part of the month from 16 March to 31 March, you should nevertheless fill in their salary for the 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 should fill in the monthly salary as planned.
Companies with more than 25 employees participating in the short-time work programme
The information must be completed for each employee. To make it easier for companies that have more than 25 employees who are working less hours under the short-time working programme, there will be calculation of data in Excel that these companies can choose to attach to the reconciliation statement.
Can you become liable for repayment of the financial support?
After the end of the entire financial support period (6 or 9 months), the reduction in working hours and pay must fulfil the level in the agreement in order for you to be eligible for financial support. When you do your last reconciliation, we will verify this. If you are not within the threshold limits, you may be liable for repayment of the entire amount.
It is therefore very important that you update the agreement if you change the level of short-time work.
The table below shows the limits within which actual working hours and reduction in pay may be in order for you to be entitled to financial support.
Agreed reduction in working hours
Actual reduction in working hours (which provides an entitlement to financial support)
Actual reduction in pay (which provides an entitlement to financial support)
You can apply for further financial support for these periods when submitting reconciliation 1
You can apply for further financial support from the day after the end of the reconciliation period. You cannot apply for financial support beyond the total financial support period of six calendar months from the start date of your first application. If your financial difficulties persist, you can apply to be approved for financial support for an additional three months, i.e. a total of nine months.
You applied for financial support for Emil for four months in the first application
In the application, you applied for financial support for Emil from 16 March to 30 June.
The reconciliation period is then 16 March to 31 May (the first three calendar months)
You can then apply for further financial support from 1 June to 31 August (March – Aug = six months).
You have already applied for June, but can do so again if you need to change the agreement level or number of days in June.
You applied for financial support for 15 days for Anna in the first application
In the application, you applied for financial support for Anna from April 1 to April 15
The reconciliation period is then 1-31 April
You can then apply for further financial support from 1 May to 30 September (April – September = six months).