If a benefit or compensation issued or deemed issued by a natural person who is resident abroad or a foreign legal entity and there is no relationship between the payer and the person who receives compensation or benefit, to the Swedish employer submit relevant information about compensation or benefit. A prerequisite is that the benefit or compensation may be considered to be rooted in employment in Sweden.
To the Swedish employer should be responsible for providing information, he should in any way have contributed to the emergence of the benefit or compensation. The benefit or remuneration shall be based on the service. No general answer when a benefit is considered to be due to the service can not be given but must be assessed case by case. The fact that compensation or benefit has been issued on behalf of the Swedish employer of the foreign company or foreign resident natural person, ie. that the benefit is an outflow of an agreement, be given due weight. Is the employee and the Swedish employer agree that the benefit or compensation arising out of the service, this will also be given due weight. Another requirement for the employer to require it to submit relevant information for current benefits or compensation that the employer also somehow obtain information that the employee received such benefit or compensation (prop. 1997/98:133 with. 44).