[kalininalex]

> If the employer didn't have to pay those 31% to the government, he would have paid them to you, and you would have been taxed on them.

It's unlikely the employer would pay you more. You negotiated and expect 10,000 SEK. Yes, the employer knows it'll cost 13,000, but you only get 10,000. So if there's no employer tax, you'll still likely get 10,000, but now the employer can hire another person using the money that's freed up, or invest in some other ways.

[beagle3]

On the first day. But then, a couple of years later, you are smarter and you know that before the tax was canceled, your boss was willing to pay 13,000 SEK to employ you. So the next time you negotiate (possibly with another employer), you know you are worth 13,000 SEK, so that's what you'll demand, and that's what you'll get.

The specific line item in which this expense is listed with the employer, whether "employment tax" or "salary", makes no difference to them, and shouldn't to you.

This is really basic economics.