Parental leave as a sole trader
This guide covers enskild näringsverksamhet (sole trader). Legally, you and the business are the same person, so there's no salary. The business generates profit, which becomes your näringsinkomst, and that profit drives your SGI.
With an estimated annual profit of 420,000 SEK (after deductions, before tax), parental benefit is 77.6 % of that, spread across 365 days. Money you take from the business for personal use ("egna uttag") doesn't affect tax or SGI. What counts is the declared business result.
The first 36 months (uppbyggnadsskede)
During the first 36 months after starting (the "uppbyggnadsskede"), the comparison income (jämförelseinkomst) can be used instead, i.e. what you'd have earned as an employee in the same profession. This is often favourable when the business hasn't turned a profit yet. After 36 months, your actual declared näringsinkomst drives the SGI.
Protecting your SGI
If the business runs at a low profit during start-up, or you have long periods without income, SGI can drop or be lost. To protect SGI it's usually enough to stay active in the business and declare a profit in line with the comparison income.
Handelsbolag
Running a handelsbolag instead? The rules are similar to enskild firma. Your share of the partnership's profit counts as näringsinkomst and drives SGI the same way.
Frequently asked questions
SGI is based on your estimated annual profit: the result you expect after deductions but before tax. During the first 36 months (the "uppbyggnadsskede"), the comparison income can be used instead, which often yields a higher SGI for newly started businesses. Money you withdraw for personal use doesn't affect SGI.
If actual declared profit falls below your estimate, SGI can be reduced. To protect SGI, stay active in the business and, where possible, declare a profit in line with what an employee in the same industry would earn.
No. Top-ups are an employer benefit set in collective agreements. As the only person in your firma you have no employer to pay one. Only Försäkringskassan's parental benefit is paid out.
You can claim parental benefit at 75 %, 50 %, 25 % or 12.5 % and work the rest of the time. You declare the level to Försäkringskassan when applying. Keep in mind that profit from work in the business counts as näringsinkomst and can affect SGI over time.