KU18 – Income statement – Pension- and insurance payers and others - only correction of old years
SKV 2310
Information
Från inkomståret 2026 kommer du enbart att kunna lämna denna kontrolluppgift elektroniskt.
I de flesta fall ska du som arbetsgivare redovisa löner i en arbetsgivardeklaration. Men i vissa fall ska du lämna en kontrolluppgift istället. I vissa fall kan du lämna en kontrolluppgift om du inte lämnat arbetsgivardeklaration. Du ska aldrig redovisa ersättningarna i både en arbetsgivardeklaration och en kontrolluppgift.
In most cases, employers must declare compensation for work in a monthly PAYE tax return. However, in some cases, you must submit a statement of earnings and deductions instead. And in certain cases, you can submit a statement of earnings and deductions if you have not filed a PAYE return. You must declare compensation for work in either a PAYE return or a statement of earnings and deductions – but not both.
This form is to be used by those reporting pension and insurance payments for residents in Sweden.
Remuneration codes for this form KU 18
- 400 - corporate pension insurance
- 404 - private pension insurance
- 444 - Invalidity pension relating to pension insurance on which special payroll tax on earned income is payable
Summary
If statements are filed on paper forms they should always be accompanied by form:
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