If you employ a nanny yourself, you become an employer as soon as you pay more than 10,000 kr to the same person in a year. From then on you must pay employer contributions of roughly 31.42 percent, deduct tax, file an employer declaration every month, pay holiday pay and have a contract and insurance in place. It can be done, but it takes time, and RUT (the Swedish tax deduction for household services) is handled differently from when you hire a company.
The neighbour's daughter is nineteen, at gymnasium (upper secondary school) and brilliant with your three year old. She can come two afternoons a week. You want to do it properly. The question is what properly means: how much to pay, what has to be paid to Skatteverket (the Swedish Tax Agency), and how much paperwork there will be. Here is the answer, as the rules are generally understood. For your specific case, Skatteverket's current guidance always applies.
The 10,000 kr threshold
The first thing to know: if you pay a private individual less than 10,000 kr in total in a year, you do not need to pay employer contributions or deduct tax. The recipient declares the income themselves in their tax return and pays their own contributions. For a babysitter who comes one evening a month, that is usually enough. Two afternoons a week for a whole term passes the threshold before höstlov (the autumn school break), and then you are an employer from the first krona over the line.
What you have to do as an employer
- Register as an employer with Skatteverket, or use the simplified employer declaration that exists for private individuals who employ someone in the home.
- Deduct preliminary tax from the wages. The standard rate for a private employer is 30 percent unless the nanny's tax notice says otherwise.
- Pay employer contributions, normally 31.42 percent of gross pay. Lower rates exist for certain age groups, check with Skatteverket.
- File an employer declaration every month you have paid wages, and pay the tax and contributions into your tax account.
- Pay holiday pay, 12 percent of wages under the Annual Leave Act, either as you go or when the employment ends.
- Provide a payslip every time, showing gross pay, tax deducted and net pay.
- Write an employment contract with hourly rate, working hours, notice period and what the job involves.
- Arrange insurance. As an employer you are responsible if she injures herself at work. Ask your insurance company.
None of this is difficult on its own. Together it is an administrative routine that comes round every month, and anyone who misses a declaration gets a reminder with a fee attached. That is what separates employing someone yourself from hiring a company: you do not just get a nanny, you get a small business to run.
What it costs in practice
| Item | Roughly | Comment |
|---|---|---|
| Gross pay | What you agree between you | See our guide to what nannies earn |
| Employer contributions | 31.42 percent of gross pay | Lower for certain ages, check with Skatteverket |
| Holiday pay | 12 percent of gross pay | Under the Annual Leave Act, applies to hourly staff too |
| Sick pay | 80 percent from day 2 to 14 of illness | Only for shifts that were scheduled |
| Insurance | Depends on the insurer | Workplace injury and liability, ask your insurer |
| Your time | A few hours a month | Declarations, payroll, checks, cover when she is ill |
Add it all up and an hourly wage of 150 kr comes to roughly 215 kr an hour in pure costs before you have counted insurance and your own time. That is not expensive in itself, but it is rarely the figure families have in their heads when they think of the neighbour's daughter as a cheap option.
RUT when you employ someone yourself
RUT is also available to those who employ a private individual, but it works differently. When you hire a company registered for F-tax, the deduction is 50 percent of the labour cost, and the company takes it off the invoice. When you employ someone yourself, the deduction is instead calculated on the employer contributions, and you claim it through the simplified employer declaration. The other conditions are the same: the child must be twelve or younger, the work must take place in or near the home, and payment must be electronic so it can be traced. Cash gives no deduction. The ceiling is 75,000 kr per person per year. Read Skatteverket's guidance before you do the sums, and read our guide to RUT deduction for nannies and babysitters.
The checks you have to do yourself
A company does the checks for you. If you employ someone yourself, you do them, and they should be done even if it is the neighbour's daughter:
- Criminal record extract. The nanny orders it herself from the police (Polisen), free of charge, and shows it to you. It normally takes a couple of weeks.
- References. Call at least two families or employers. Ask whether anything ever went wrong and how she handled it.
- Paediatric CPR. Has she done a course? If not, ask her to. Several providers in Stockholm run them.
- A trial session while you are at home, before you leave the children.
Employ someone yourself or hire a company?
Employing someone yourself suits you when you already know the person, the need is small and you enjoy keeping on top of admin. It suits you less well when you need a lot of hours, when the nanny can fall ill without you having any backup, and when you do not want to be an employer. A company costs more per hour before the deduction but includes checks, insurance, cover when possible, and RUT taken off the invoice directly. With us it costs from 165 kr an hour after RUT, with no start-up or monthly fees and no lock-in period, see our prices page. Which is cheapest for you depends on how you value your own time.
How we do it with our families
Aleksandra is often asked by new families: shouldn't we just employ someone ourselves? Her answer is that you can, and that many do it well. But she also tells them about the family in Järfälla who employed a student themselves, did everything right for a year, and then found themselves without a nanny for three weeks in November when the student got a placement in another town. They called us, and Doaa started two weeks later, after a first meeting and a trial session. It is not the admin that makes families give up, it is the vulnerability: one person, no backup, and all the responsibility on you.
Would you like a nanny who comes on the same days every week and whom the children know? Book a free first meeting with the nanny in your home, and we will work out a price for your hours.
Read more: Paying a babysitter cash in hand · RUT deduction for nannies and babysitters · What does a nanny earn? Pay and conditions in 2026 · How to choose a nanny agency
Frequently asked questions
How much does it cost to employ a nanny yourself?
The wages plus employer contributions of roughly 31.42 percent, plus holiday pay of 12 percent of wages, sick pay for the first fourteen days if she falls ill, and any insurance. An hourly wage of 150 kr therefore comes to roughly 215 kr an hour for you before any RUT deduction.
What applies if I pay under 10,000 kr a year?
If you pay a private individual less than 10,000 kr in total in a year, you do not need to pay employer contributions or deduct tax. The recipient reports the income themselves. Above 10,000 kr you are an employer with everything that entails. Always check the current thresholds with Skatteverket.
Do I get RUT when I employ someone myself?
Yes, but in a different way. When you employ a private individual, the deduction is calculated on the employer contributions and handled through Skatteverket's simplified employer declaration. If you hire a company registered for F-tax, 50 percent of the labour cost is taken off the invoice directly. Check Skatteverket's rules for your case.
Do I have to write an employment contract?
Yes. As an employer you are obliged to give written information about the terms of employment. Write down the hourly rate, working hours, notice period, holiday pay and what the job involves. It protects you as much as the nanny on the day you disagree.
What happens if the nanny injures herself in our home?
As an employer you are responsible for the working environment. If she is injured at work it is a workplace injury, and you should have taken out insurance that covers it. Ask your insurance company what applies when you have an employee in the home. It is one of the points most often forgotten.