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Arbetsmarknad

Snart billigare att anställa forskare

Från och med i april nästa år väntas det bli billigare att anställa forskare. Då sänks arbetsgivaravgiften kraftigt för företag som har anställda som arbetar med forskning och utveckling, enligt en promemoria från Finansdepartementet.
Kamilla Kvarntorp Publicerad
Isabell Höjman/TT
Unionens chefsekonom, Katarina Lundahl, tror att reformen kan bidra till att stärka svenska företags konkurrenskraft. Isabell Höjman/TT

Enligt förslaget som beräknas träda i kraft den 1 april 2020 ska företag kunna göra avdrag på högst 450 000 kronor per månad för hela sin forskande personal jämfört med 230 000 kronor i dag. Samtidigt sänks den allmänna löneavgiften med tio procentenheter.

Ett syfte med de sänkta personalkostnaderna för personer som huvudsakligen arbetar med forskning och utveckling (FoU) är att förbättra företagens konkurrenskraft.

Och läkemedelsbolaget Pfizer ser positivt på reformen:

”Att underlätta för att bedriva forskning i Sverige är en viktig del i en life science-strategi. Vi är positiva till förslaget då vår konkurrenskraft ökar när det är förenat med lägre kostnader att anställa”, säger Ulrika Goossens, bolagets kommunikationschef i Sverige i en skriftlig kommentar.

Unionens chefsekonom Katarina Lundahl anser också att reformen kan bidra till att stärka svenska företags konkurrenskraft.

– Den här typen av skatterabatter finns i en hel del konkurrentländer. I Sverige har vi också redan en viss skatterabatt för FoU-personal, men förslaget sänker kostnaden ytterligare. Det kan stärka vår position när företag väljer i vilket land de ska anställa FoU-personal.

En risk med reformen är, enligt Katarina Lundahl, att företag som har forskare anställda får en lägre kostnad utan att anställa ny personal som arbetar med forskning och utveckling. Hon betonar att var företagen förlägger sin forskning och hur många forskare de anställer inte enbart har med personalkostnaderna att göra.

– Det bestäms också av sådant som om de kan hitta rätt kompetens och hur forskningssystemen ser ut – hur samarbetet med akademin fungerar. Kostnaderna är bara en liten pusselbit.

Samtliga branscher, där det finns ett kommersiellt syfte med forskningen eller utvecklingen, omfattas av de nya reglerna. I dag utnyttjas nedsättningen av arbetsgivaravgiften främst inom tillverkningsindustrin, dataprogrammering, teknisk provning samt vetenskaplig forskning och utveckling.

– Rabatten har hittills använts mycket inom industrin, och så kommer det nog att fortsätta att vara. Industrin blir allt mer kunskapsintensiv och forskningstung – inte minst på fordonssidan, där det bland annat handlar bland annat om att utveckla självkörande fordon, säger Katarina Lundahl.

Foto: Pontus Lundahl/TT

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Arbetsmarknad

Look! A roller coaster – in the office

From childhood dream to reality. At the advertising agency The Great Exhibition, employees have created a full-scale roller coaster – through the office.
Ola Rennstam Publicerad 28 november 2024, kl 09:31
The Great Exhibition, a Stockholm based advertising agency, has created the world's first roller coaster in an office. The 60-meter-long track provides both thrills and increased job satisfaction, according to owner Petter Kukacka. Photo: Anders G. Warne

It's not uncommon for advertising agencies and other creative businesses to establish themselves in old factory premises with high ceilings and large windows. But building a 60-meter-long roller coaster – passing over meeting rooms and through the staff canteen – is not quite as common. In fact, the ride at The Great Exhibition's office is the first of its kind in the world. The idea has been with the company's owner, Petter Kukacka, since he was a child.

"I have always been interested in roller coasters and everything that runs on rails. Even in our previous premises, we had loose thoughts about a smaller version, but it fell through due to the low ceiling height. Here we have almost five meters to the ceiling," he says.

Complicated and expensive

It has been a year since the company moved to the thousand-square-meter premises in Stockholm, and Petter Kukacka could start realizing his dream. He emphasizes that the work has been a team effort from the beginning, and the commitment from the employees has been enormous.

"I am probably the one who has worked the least on this. We have taken help from lots of people, but we have designed and planned everything ourselves," he says.

However, building a roller coaster is not something you do in a morning. On the contrary, it turned out to be really complicated – and expensive. After making an initial sketch, The Great Exhibition contacted an expert in the USA whose safety comments led to new insights. A bridge engineer in Sweden calculated the strength, dimensioning of the steel structure, and made drawings. But when the agency started requesting price quotes, they got a real shock.

"We received quotes from roller coaster specialists in Germany and the USA for 3 million $. That was obviously far beyond our budget," says Petter Kukacka.

Built by a Ferris wheel factory in China

Many would probably have given up at this point, but not the staff at The Great Exhibition. One of Petter's friends, who is based in China, inquired at various factories in the country and got in touch with China's largest manufacturer of Ferris wheels. The price was acceptable to the advertising agency, and it became a deal – despite the uncertainty about whether the Chinese really understood what they wanted.

"It was a gamble because it was a very unclear deal, and there were some language barriers, but everything has gone smoothly," says Petter Kukacka.

Towards the end of the process, they visited the factory in China to ensure they had manufactured what was ordered and to ensure the quality of the welds and construction.

Premiere after a year of intense work

At the end of June, the four-ton structure arrived in Liljeholmen in a large container. Shortly thereafter, a couple of Chinese experts arrived to assemble the roller coaster in the office environment. The roller coaster car was designed by the design studio on their own, and on October 25th – after a year of intense work – it premiered. To everyone's relief, everything worked perfectly. And it does when Kollega gets to take a test ride:

The ride starts steep and slow, accompanied by a lot of noise. The track then runs above meeting rooms and the kitchen before the car plunges through the canteen and the open office landscape. It's over in less than a minute and offers a real thrill. Additionally, a photo is taken and printed at the end of the ride – just like at any amusement park.

Foto: Ola Rennstam

How much is the roller coaster used daily?

"It's not like we jump in and ride every day. But it's certainly running when we have after-work events, and customers and employees' children are very eager to come here and ride."

What has it meant for the workplace?

"The process of creating this together has been very fun and a fantastic way to bring this workplace together in a different way than before. The work of designing and driving the project has forced us to challenge ourselves. It may seem silly, but when you work creatively, it's important to maintain that vein. The pride is great that the track now stands here and that everything actually works."

"Initially, there were some – fully reasonable – objections from employees about why we should do this, and concerns were raised about the noise. An exciting discussion arose about what a workplace really is and how much time we spend at work."

How did you come up with the name 'Frontal Lobe'?

"The frontal lobe is the part of the brain that develops last and makes you rational. It's a reference to the idea that in our creative profession, you might need to remove some of your rational thoughts now and then."

This text has been translated with the help of AI.

The Great Exhibition

Design studio/advertising agency run by Petter Kukacka for fifteen years. The company has about ten employees and produces, among other things, commercials.

The Frontal Lobe: Roller coaster, approximately 60 meters of track, and reaches a top speed of 30 km/h. The track runs around the advertising agency's office in Stockholm.