You declare employer contributions in a pay as you earn (PAYE) tax return (“arbetsgivardeklaration”). The easiest way to do this is to file a digital PAYE tax return, and to do that, you or your representative must have a Swedish personal identity number and Swedish e-identification.
If you are not able to use the e-service, you can fill in a PAYE tax return on paper instead, and send the form to the address written on it.
From 1 January 2021, non-Swedish employers without a permanent establishment in Sweden must deduct preliminary tax from employees’ compensation for work carried out in Sweden. Even if work is actually carried out abroad, it may be classified as work in Sweden if it falls within the scope of the employer’s business in Sweden.
In order to fulfil this obligation, employers must:
Learn more about the changed tax regulations in Sweden and how they might affect you. The first film is an introduction to the second film which contains more detailed information.