Academy / Pay equity in Sweden

Pay equity audits in Sweden: requirements, steps and checklist

A practical introduction to who is covered, what to analyse and how to document the work. This guide concerns Swedish employers and is based on guidance from the Swedish Equality Ombudsman (DO).

Source guide last fact-checked 10 July 2026 · English translation 27 October 2026 · General information, not legal advice.

Pay equity audits – the short answer

Every employer in Sweden must carry out a pay equity audit (lönekartläggning) each year. Its purpose is to identify, remedy and prevent unjustified differences in pay and other employment conditions between women and men.

From ten employees: the audit and analysis must be documented. From 25 employees, the employer must also document its full work on active measures against discrimination.

The analysis goes beyond an overall pay gap. Employers need to compare women and men doing equal work, and analyse pay differences between female-dominated jobs and work of equal value that is not female-dominated.

Who is covered?

1–9 employees: an annual pay equity audit, without a specific requirement to document this work.
10–24 employees: an annual pay equity audit that must also be documented.
25 or more employees: an annual pay equity audit and documentation of all work on active measures against discrimination.

The documentation thresholds affect the written records required, not the duty to carry out the audit itself.

Step-by-step workflow

1. Gather pay and employment conditions

Gather basic pay and other work-related remuneration or benefits. Check the period, working-time percentage, role and information needed to form comparable groups.

2. Group equal work

Assess which jobs are equal based on duties and requirements, rather than the people doing them. A consistent internal job structure makes next year's work easier.

3. Assess work of equal value

Compare work using factors such as knowledge and skills, responsibility, effort and working conditions. External occupational codes or pay statistics can provide references, but do not replace the employer's own assessment.

4. Analyse all pay differences

There is no general percentage below which a difference can be left unanalysed. Document the objective explanation for each difference, or flag the need for an action.

5. Decide, cost and follow up

State which pay adjustments or other actions will be taken, who is responsible, the estimated cost and the timetable. Follow up previous decisions in the next audit.

What should the documentation include?

For employers with at least ten employees, DO states that the documentation should include, among other things:

the results of the audit and analysis,
the pay adjustments and other actions needed,
a cost estimate and timetable,
an evaluation of how the previous year's planned actions were implemented, and
how the work was carried out in cooperation with employees.

An analysis chart is therefore not a complete pay equity audit. A reviewable record of decisions and actions is also needed.

Practical checklist

Set the period, responsible person and who will cooperate in the work.
Gather pay, variable remuneration, benefits, working-time percentage and job roles.
Validate duplicates, missing values and incorrect periods.
Group equal work and document the assessment.
Identify female-dominated groups and comparison groups doing work of equal value.
Analyse differences and document objective explanations.
Decide actions, responsibilities, costs and a timetable.
Document cooperation and follow up the previous year's actions.
Export and archive a version-labelled record.

Want to see the workflow? Open ComplyComp's interactive demo with fictional sample data. No account required.

What does the EU Pay Transparency Directive change?

EU Directive 2023/970 includes rules on transparency in pay setting and future pay-gap reporting for larger employers. Swedish implementation has remained under preparation and its timetable under discussion during 2026.

This does not change the existing duty to carry out an annual pay equity audit under Swedish rules. Always consult current information from the Swedish Government and DO before making decisions about new reporting requirements or deadlines. This page is updated when new official announcements are available.