Work and compensation for 14 months
When one is partially unemployed, compensation for loss of income can be received for up to 14 months. If one has both worked and received money from the unemployment fund during a month, it is counted as a part-time month. If one has not worked at all, worked full-time, or earned so much that no compensation was received from the unemployment fund, it is not counted as a part-time month.
If the months run out
If the 14 months run out before one has obtained a new full-time job, there are two options:
Continue working part-time without compensation from the unemployment fund.
Resign from the part-time job and be fully unemployed. To avoid being disqualified from compensation when resigning, the income from the part-time job must not be higher than the compensation from the unemployment fund.
Three principles for reporting income in the monthly application
All gross income received must be reported in the monthly application, and there are three different principles: the earning principle, the cash principle, and lump sums. Which one to follow depends on the type of employment and how the salary is paid.
If one is unsure about the gross income to be received, one can check the payslip or the “My income details” service at Skatteverket.
Earning principle: Income must be reported in the month in which the work was performed and the income was earned. It does not matter when the money is paid out. Applies to individuals with a fixed monthly salary and hourly employment where the salary is paid for full calendar months.
Cash principle: Income must be reported in the month it is paid out. The cash principle applies if the salary covers more than one calendar month and the income varies depending on the scope of work, when one works, and performance. Example: Someone with hourly employment and a pay period covering two months, such as work performed between January 15 and February 14.
Lump sums: If one has worked over several months and receives payment as a one-time disbursement when the assignment is completed, the salary must be evenly distributed over the period. The income must be allocated and reported continuously even if the money has not yet been received. It does not matter how many days during the month one has worked.
Reduction of days
Compensation is always paid out in full days, and when calculating, the number of compensation days is always rounded up to a full day. If one is fully unemployed, 22 days are deducted from the compensation period.
Calculation example
Compensation-based income less than 34,000 kronor
Background Tina
Compensation-based income: 25,000 kronor
Compensation level: 80%
Salary from work: 5,000 kronor before tax
Tina’s compensation level is 80%. Had she been fully unemployed, she would have received 80% of 25,000 kronor = 20,000 kronor.
Tina works in October and earns 5,000 kronor, which she reports in her monthly application.
Her salary corresponds to 20%, meaning she has lost 80% of her compensation-based income. (5,000/25,000)
She then receives 80% of 20,000 kronor = 16,000 kronor before tax. 80% of the month’s 22 compensation days* are also used, which means 18 days.
*If one is fully unemployed, 22 compensation days are granted per month.
Compensation-based income more than 34,000 kronor
Background Micke
Compensation-based income: 50,000 kronor
Compensation level: 80%
Salary from work: 5,000 kronor before tax
Micke’s compensation level is 80%. Had he been fully unemployed, he would have received 80% of 34,000 kronor = 27,200.
Micke works in October and earns 5,000 kronor, which he reports in his monthly application.
His salary corresponds to 10%, meaning he has lost 90% of his compensation-based income. (5,000/50,000)
He then receives 90% of 27,200 = 24,480 kronor before tax.
90% of the month’s 22 compensation days* are also used, which means 20 days.
*If one is fully unemployed, 22 compensation days are granted per month.