Rights & Guidelines
The Association has adopted the following principles as guidelines for umbrella companies. Basic pre-requisites to be umbrella employee are that the umbrella employee is employed by the umbrella company, that the employer’s responsibility rests with the umbrella company, that the company has customer support as well as that the umbrella company conducts its business legally and ethically correctly.
Contractual agreement
Before the umbrella employee performs any work, the umbrella employee must join a umbrella company. Before work begins, the customer must be informed that invoicing will take place from an umbrella company and also from which umbrella company the invoicing will take place.
The umbrella company should develop processes to document what work is to be performed, where the work is to be performed and when the work is to be performed. It is important that it must be possible to ensure what has been agreed.
Sick pay
Umbrella employees are entitled to sick pay according to the Act (1991:1047) on sick pay (Sick Pay Act). The umbrella company determines whether the umbrella employee has qualified for sick pay, for which period sick pay is to be paid and lost earnings.
The qualification rules can be found in the Sickness Pay Act.
The period is determined by the umbrella employees planned working hours. Lost work income is assessed based on the information that was submitted in connection with planning the working hours.
Rehabilitation
The umbrella company is an employer, therefore the company has a rehabilitation responsibility. The responsibility covers the period of employment, i.e. up to and including the last day of employment.
Reasonable salary
Umbrella employment should not be a means of wage dumping. In order to counteract wage dumping, the umbrella companies apply an in-depth review of work whose hourly wages fall below the amounts that follow from wage statistics.
Work environment responsibility
Umbrella companies are employers and thus have the ultimate employer responsibility, which includes work environment responsibility according to the Work Environment Act (1977:1160).
In order to counter work environment risks, the umbrella company must, in relation to the umbrella employee, carry out systematic environment work including, among other things, documentation, follow-up, risk reduction to the extent possible and training in work environment issues. The systematic work environment work must take place continuously.
Holiday pay
The umbrella employee must receive holiday pay according to the Holiday Act.
If holiday pay is paid in connection with the termination of employment, the salary specification must state the size of the holiday pay in kroner and öre, and the employment contract states that the holiday pay is paid upon termination of employment.
Copyright
The umbrella company have no personal interest in obtaining the intellectual rights that are created during assignments.
The umbrella company must ensure, based on the umbrella employees wishes, that the intellectual property rights either 1) remain with the umbrella employee or 2) that they are transferred to the customer.
Age
If the umbrella employee has not yet turned 18, an in-depth review of the assignment must be carried out to ensure compliance with the rules that apply to minors. For example, the guardian’s consent must be obtained in all cases where the umbrella employee has not yet turned 16.
Policy for external communication, in all kinds of media without territorial limitation, regarding the price of umbrella employees services.
Principle 1
Price or earnings that umbrella company receive for umbrella employment and which constitute a percentage of the invoice amount must be stated in relation to the invoice amount excluding VAT.
Principle 2
The umbrella company must deduct 30% in A-tax according to the Swedish Tax Agency’s rules regarding the taxation of side income.