KU19 – Income statement – Pension- and insurance payers and others – Special income tax for non-residents (SINK) – only correction of old years
SKV 2341
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.
This form is to be used by those reporting pension and insurance payments for residents in Sweden.
Remuneration codes for this form KU 19
- 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:
Where do I send the form?
In most cases, the relevant address is stated on the form. If no address is given, please send the form to:
Skatteverket
SE-205 30 Malmö
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