KU13 – Income statement – Special income tax for non-residents (SINK), only correction of old years

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.

• Submit income statements (in Swedish) Opens in new window.