If Karolinska Institutet decides to send a member of staff to work abroad the overseas employment will be regulated by a URA contract.
The employee must be residenct in Sweden, and also have a social insurance and pay tax in Sweden. The employee cannot exit from Swedish civil registration during a URA agreement period.
URA consists of three parts:
The URA contract regulate the salary which is pensionable.
Please note that a Swedish social security number is required as social insurance in Sweden is connected to the URA insurance.
Additional costs and one-time cost
These cost categories are exempt of tax:
Additional costs: Transport, such as travel to and from work
Accompanying: Kindergarten, school fees for children and costs of an accompanying partner.
Housing: Can be suppported at the most up to the real cost of housing, as stated by a rental contract or rental payment slip.
The supplements are negotiable, and should not be taken for granted.
The employer can also support the employee with one-time costs such as transport of household items or travel costs associated with the move. These conditions must be clearly stated in the contract to apply.
Duty of disclusure
The employee has a duty of disclosure to certify the facts submitted in the agreement are true.
Be clear in the case of Marie Curie on URA contract. Marie Curie Allowance are not tax free.