Posting to Sweden means that:
– An employer in another country sends a worker to perform a service in Sweden during a limited period.
– There is a recipient of the services in Sweden the worker is to perform.
A service is some kind of work. A limited period means that there must be a start and an end date for when the services are to be performed.
A recipient of services can be a company, organization or a private individual in Sweden who receives a service against compensation. The employer abroad and the recipient of services in Sweden normally have an agreement which regulates what service the posted worker is to perform. The parties can belong to two different companies within the same corporate group.
It is also posting when an employer abroad hires out workers directly to a recipient of services in Sweden or through another company which in its turn sends the worker to the recipient of services.
It is not posting when a self-employed performs the service himself or herself.