Locum calculator

Assumptions and sources

The comparison. Extra net is the dividend after corporate tax and dividend tax, minus what you would have kept after tax if the same comp hours had been paid out as salary. The monthly salary is the same in both cases and only affects how the comp is taxed.

The company. Corporate tax 20.6 % and 20 % tax on dividend within the allowance (gränsbeloppet). The basic amount is 322,400 kr for income year 2026, per person and for all companies together. Dividend above the allowance is taxed higher and is not included. Salary from the company, subsistence allowance and the company’s fixed costs are not included either, unless you enter them as other costs.

The salary. Final tax for 2026 for someone who had not turned 66 at the start of the year and lives in Sweden all year. Basic allowance, job tax credit, state tax, burial fee and public service fee are recalculated for the whole year, with and without the comp. The tax on the comp is the difference between the two calculations. Church fee and other deductions are not included. With no municipality chosen, the national average applies, 32.38 % municipal tax.

The comp. On-call compensation (jourkomp) paid in cash is the monthly salary divided by 137 per earned hour, and holiday pay is included in it. Local agreements can differ, and you can then enter your own rate. A weekend shift counts as hours worked on a Saturday or Sunday at factor 2. The national agreement gives factor 1.5 on Saturdays from 07 to 13 and factor 2 for the rest of the weekend, and local agreements can give factor 2 all weekend. The factor can be changed. The weekend shifts are taxed on top of the comp paid out, so the number of shifts is the one that gives the same end result as the assignment.

The occupational pension. On-call compensation paid in cash is pensionable under AKAP-KR: the employer pays 6 % up to 7.5 income base amounts a year and 31.5 % on pay above that. The agreement counts the threshold per half calendar year, that is 3.75 income base amounts per half-year. The comp is assumed to be paid out within one half-year, and anything earned beyond 26 weeks in the other. In the result you choose whether the pension is counted. It is then valued after tax when drawn, at the same municipal rate as elsewhere, both on the comp and on every weekend shift. No growth is counted, because cash taken out today can be invested in the same way. That the pension is locked until retirement is not valued, and the tax as a pensioner may differ. Other rules apply to those covered by KAP-KL or another pension agreement.

The VAT. Costs are entered including VAT unless you switch the field to excluding. From a cost including VAT, the VAT is deducted: 12 % on lodging, 6 % on journeys (train, air, bus and taxi within Sweden) and 25 % on other costs. The calculation then assumes that the company has the right to deduct it and that the invoice is correct. Choose excluding VAT for costs without deductible VAT, such as a mileage allowance for your own car or lodging rented from a private person. The VAT on the company’s own invoice is not income and is not included.

The calculation is an estimate and not tax advice. The sources are in Swedish.