The purpose of this paper is to analyze the employers’ responsibilities for rehabilitation of employees in Sweden, who due to illness or injury are unable to work. The process of the rehabilitation will be analyzed in a gender perspective. A minor comparative study about rehabilitation in Denmark will also be carried out. The purpose is to see how the process of the rehabilitation is designed for those who due to illness or injury are unable to work, which factors that affects the rehabilitation and which differences there are between Denmark and Sweden regarding the employers responibility for rehabilitation. A juridical method has been used for in this study. It is mainly the social insurance office, the employer and the employee who have the responsibilities for the process of the rehabilitation. The social insurance offices foremost function is to coordinate and supervise the efforts, which are needed for the rehabilitation. The employers shall take actions which are needed for an effective rehabilitation, have responsibility for the systematic work environment management and give the social insurance office the information that is needed. The employees responsibility is to participate in the planning of the rehabilitation and in the actual rehabilitation as good as possible. There are many factors which affect the rehabilitation for those who due to illness or injury are unable to work. It can for example be the employees own participation in the rehabilitation, the systematic work environment management and the size of the company. There are differences between Sweden and Denmark regarding the employers responsibility for the rehabilitation. The most important difference is that the employer in Denmark does not have any responsibilities for the rehabilitation. There is also a difference between the countries in the employment security.