If your salary is 10,000SEK/month (to make numbers simple), then you cost your employer 13,100SEK/month. You pay 3,000 SEK in taxes, so your take home is 7,000/13,1000 = ~55%, and the tax rate is 45%.
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 doesn't matter how the line items are listed from the employer's perspective, and it shouldn't matter to you. Just assume that this appears as another line item, and also a grand total "employer expense". This is what you negotiate when you negotiate your salary - not the 10,000 SEK.