Working abroad

Last changed: 21 March 2024

SLU is a public authority, and is prohibited from employing someone who works in a different country.

There are exceptions if the person working abroad is doing so as per a URA agreement. URA agreements require a person to have a coordination number and a Swedish residence permit. They must also have a residential address in Sweden. URA service cannot take place in a person’s country of citizenship, or where they have significant interests (such as a partner, home or holiday home, or similar). URA service must also involve a well-defined task and must not be the same as regular duties that are performed as distance work abroad. Read more about URA here.

SLU can also enlist subject specialists who live abroad. In such cases, the person will be a temporary employee and their fixed-term tasks will generally be performed in Sweden, for example in conjunction with trial lectures or similar. Special income tax for foreign residents (SINK) applies for reimbursement payments to such people. They will need a coordination number. Read more about SINK below.

Otherwise, SLU is unable to employ staff in countries outside of Sweden, neither their home country nor elsewhere. The same rules apply for all Swedish authorities. Some authorities with international operations, such as the Ministry for Foreign Affairs and the Swedish International Development Cooperation Agency, may apply to employ people locally abroad.

Working remotely or from home when abroad is not possible. Working from home when you are abroad is considered local employment, which public authorities are prohibited from offering.

SINK tax

The following documents must be submitted to be able to reimburse foreign citizens and to make sure the income statement is accurate.

The following documents must be sent to the Payroll Unit together with the payment documents when a person who is resident abroad is to receive a reimbursement:

1. SINK decision
2. Copy of SINK application and
3. Copy of the Swedbank form for international salary/pension payment

SINK application

The Application – Special income tax on non-residents (SINK) form SKV 4350a can be downloaded from the the Swedish Tax Agency’s website. The “Tax identity number/TIN number – in your country of residence” field must be completed for the Swedish Tax Agency to be able to approve the income statement. The Swedish Tax Agency requests that the form is filled in electronically. Handwritten forms can easily be misinterpreted.

Travel costs for those with SINK decisions

Register travel costs for people with SINK decisions who are resident in an EEA country in Primula self-service. This applies to both employees and temporary employees. The SINK decision, including the coordination number and tax registration number, must still be included.

Contact the Payroll Unit if you cannot find the person in Primula.