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Agreement on social security contributions.
This information applies to you if you:
Foreign employers that are not established in Sweden may enter into agreements with their employees that the employees themselves are to pay their own social security contributions (Swedish: arbetsgivaravgifter) in Sweden. If you have this kind of agreement with your employer, you must report employment income received and pay the necessary social security contributions. Remember that this applies even personal income tax is not levied on the income in Sweden.
You do not entirely assume your employer’s obligation to report and pay employer’s contributions. The Swedish Tax Agency may instead address a secondary claim to your employer if you do not report and pay your contributions correctly.
If you conclude such an agreement with your employer, you must register with the Swedish Tax Agency. Your application for registration is to be received by the Swedish Tax Agency no later than two weeks from the date that the social security agreement is concluded.
Use the following form to register Anmälan – om skyldighet att redovisa och betala arbetsgivaravgifter på egen lön, SKV 4738 (“Registration – individuals obligation to report and pay social security contributions on their own salary”) (available in Swedish only).
After registration you will receive a agreement registration number which begins with 66.
A foreign employer that is not established in Sweden may not deduct tax from your salary. You are required to pay your preliminary tax every month yourself, using the form for Special A-tax (SA tax). You apply to pay SA tax using the form Preliminär inkomstdeklaration, SKV 4314 (available in Swedish only).
Report your income in the "Inkomst där arbetsgivaren betalar arbetsgivaravgifter eller där socialavgiftsavtal finns" box (“Income in which the employer pays employer’s contributions or where a social security agreement exists”). The easiest and quickest way to submit a new preliminary income tax return is to use the online services “Preliminary income tax return”, available if you have a Swedish electronic ID from a Swedish bank or similar.
If you do not have a previously-assigned Swedish personal identity number or a Swedish co-ordination number, the Swedish Tax Agency will issue a co-ordination number with your SA tax decision. Remember to enclose a copy of your passport or ID with your application.
Remember when paying your preliminary taxes (into your tax account) to make reference to your Swedish personal identity number or co-ordination number, not your agreement registration number.
After you have registered and received your agreement registration number which begins with 66, you may submit your employer’s declarations.
The employer’s declaration must be submitted, and social security contributions paid, by the 12th of the month after your have received your employment income. If you, for example, have received salary and benefits in April then you need to submit the employer’s declaration and pay the employer’s contributions no later than 12 May.
In August and January, the deadline for submitting the employer’s declaration and paying the social security contribution is the 17th instead of the 12th if the employment income has been paid out in July (17 August) or in December (17 January).
The employer’s declarations will be sent to you automatically every month. Remember to submit and pay on time. You may have to pay late filing fees if you do not keep to the deadlines.
Remember that when paying your social security contributions (into your tax account), use your assigned agreement registration number which starts with 66, not your personal identity number or coordination number.
Your employer must report your employment income, i.e. salary, benefits etc. and any other remuneration in Box 11 in your income statement. The social security contributions that you have paid during the income year will be automatically deducted when you receive your Swedish income tax return. Your employment income (excluding the social security contributions paid) will be pre-printed on your tax return. It is therefore important that your employer submits your income statement.
You must notify the Swedish Tax Agency when the social security agreement no longer applies. Notify either by letter, or by using the same form as when applying for registration, Anmälan – om skyldighet att redovisa och betala arbetsgivaravgifter på egen lön, SKV 4738 and submit the relevant information in the ‘Other information’ section. Remember that you must continue to submit employer's declarations until you have received confirmation of your deregistration from the Swedish Tax Agency.
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