Submit PAYE tax return
You have to report payments and tax deductions for each payee each month. In the PAYE tax return, you provide information about both employees and you as an employer. You report this in the PAYE Tax Return service. Each month becomes a completion in itself, and it is therefore important that each accounting period is correct from the start.
From 1 January 2023, employers must provide details of an employee’s designated workplace in PAYE tax returns or statements of earnings and deductions.
The Riksdag has reached the decision that employers must provide workplace address details in PAYE tax returns or statements of earnings and deductions for employees who had one designated workplace throughout the reporting period in question. These details must be provided for reporting periods from January 2023.
An employer can only designate one workplace for each employee. As a general rule, an employee’s workplace is the place where they carry out the majority of their work. However, there are some exceptions. As an employer, you are responsible for determining your employee’s designated workplace. Please note that the required employee workplace details are additional to the workplace number that you enter in PAYE tax returns.
Who has to submit a PAYE tax return?
You must submit a PAYE tax return each month if any of the following apply to your company or association:
- You are obligated to make tax deductions
- You are obligated to make tax deductions pursuant to the law regarding SINK and A-SINK.
- You are obligated to report employer’s contributions.
- You have made a tax deduction without needing to do so.
Companies or associations that have paid remuneration but do not fulfil any of the above points may instead need to report payments in an income statement.
Useful information before you submit a PAYE tax return
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Check that the company’s payroll procedures comply with the new reporting method
In order to avoid having to make corrections retrospectively, you need complete data for everything that could affect the monthly remuneration and tax deductions. This includes, e.g., information regarding benefits and holidays.
Example: report car benefit per employee
If you have employees receiving car benefit, you ought to keep track of when during the month a new car is taken out. This is important in order for you to have time to register the benefit in the salary payment. You must report the entire car benefit for the month in question, even if the employee takes out a car at the end of the month.
You may need to correct the PAYE tax return retrospectively if you are not notified in time that the employee is to be taxed on the benefit for the month in question.
Make sure you have the correct authorisations from the Swedish Tax Agency
Representatives and employees who have to create and submit the PAYE tax return need the correct authorisation from the Swedish Tax Agency.
Report information about both employees and employers
Each month, you must report the following to the Swedish Tax Agency
- Information about each employee (or other payee)
- Information at employer level.
Remember to pay deducted tax and employer’s contributions into the company’s tax account
Last day to report
The vast majority must submit their PAYE tax return no later than the 12th of the following month. The remuneration you pay out in February must therefore be reported in the PAYE tax return submitted on 12 March.
Submit PAYE tax return in the service
- You can save a draft and continue later.
- You can see which PAYE tax returns you still need to submit.
- You can get help with calculations and summing up.
- You receive a receipt confirming that the PAYE tax return has been received.
How to enter information in the PAYE tax return service
See details about how to fill in your company’s information in the new service.
Two different ways of reporting in the service
1. Report via file
You can choose to upload a PAYE tax return by submitting a complete PAYE tax return in an XML file from a payroll system.
If the file is free from errors, you will go directly to the data compilation under the Review tab and submit.
If you are going to submit more than one file
If you want to submit more than one file, go into the relevant accounting period before choosing to upload a file. Upload all files before you review and sign.
Test your files in the PAYE Tax Return test service
In the Swedish Tax Agency’s Test PAYE tax return service, you can check whether the file you want to upload will work in the service. You can test files in XML format that have been produced in accordance with the instructions in the technical description. In order to test a file, you do not need an e-ID or any special authorisation.
2. Report by entering the information yourself or via one or more files
Instead of submitting an XML file containing information, you can fill in the information yourself. You can combine this reporting method with uploading information via an XML file.
This method of submitting a PAYE tax return is suitable e.g. in the following cases:
- when you want to both fill in some information yourself and submit some information in a file
- when you have a file in which you need to change something
- when you have information in more than one file
- when more than one person has to submit the PAYE tax return
- when someone else has saved a draft and you only need to review and sign it.
If you are going to submit more than one file
You must upload all files before you review and sign them.
You can save a draft and make changes before submitting. Remember that you need to review and submit in order for the Swedish Tax Agency to be able to see your information.
Submit PAYE tax returns in other ways than in the service
Submit via open API
Another way to submit the PAYE tax return is directly in the company’s payroll system via open API. This assumes that the salary system is adapted for this. Contact your software supplier for more information.
Submit via form
If you are not able to use the service, you can submit the PAYE tax return on new forms. Unlike previously, the forms are no longer sent out. Instead, you can download and print them yourself. All forms are in Swedish.
- On the PAYE tax return Main statement form (SKV 4786), fill in information about you as an employer (or other payer).
- On the PAYE tax return Individual statement form (SKV 4788), fill in information about employees or pensioners.
- On the PAYE tax return Individual statement, insurance payments etc. form (SKV 4789), you fill in information about paid insurance policies.
If you have a social insurance agreement and a corporate identification number starting with 665, you must use the PAYE tax return Social insurance agreement form (SKV 4787).
- PAYE-tax return, main statement form (SKV 4786)
- PAYE-tax return, Individual statement form (SKV 4788)
- PAYE-tax return, Individual statement, insurance remunerations (SKV 4789)
- Arbetsgivardeklaration Socialavgiftsavtal (SKV 4787) (in Swedish)
If you are not able to print forms, you can order them from the Tax Information Centre on tel. 0771-567 567.
How to fill in the forms
You should select a PDF that you can fill in digitally. This reduces the risk of information in the form being interpreted incorrectly.
Before you can print the form, you must enter the payer’s personal identification number, corporate identification number or coordination number, as well as the accounting period for which you are declaring. This information must be entered on all forms.
Only fill in those boxes where you have amounts to report
Only fill in those boxes where you have amounts to report. Leave the other boxes empty. Do not fill in zeros unnecessarily. Also, never enter commas, dots, dashes or öre.
Where should I send the forms?
The address can be found on the forms.
Correct and submit for 2018 or earlier income years
The old VAT and PAYE Tax Returns service will be available if you need to correct old PAYE tax returns that you have previously submitted in that service. You must also use the old service if you are going to report payments for the 2018 income year or earlier.
Representatives and employees need the correct authorisation
Make sure that representatives and employees who have to create and submit the PAYE tax return have the correct authorisation from the Swedish Tax Agency.
Three different authorisations for submitting the PAYE tax return
Authorised representative and tax return representative
Both authorised representatives and tax return representatives can review, sign and submit information.
Tax return representatives do not need to submit a new application, rather their authorisation also applies when submitting PAYE tax returns per employee.
If you want to restrict the information to which a tax return representative has access
If you do not want a tax return representative to have access to information about employees or other payees, you can now grant the person limited authorisation.
- The following applies to a tax return representative with this restriction:
- The representative cannot register information about payees.
- The representative cannot view submitted information about payees.
- The representative cannot view draft information about payees that has been saved in the PAYE Tax Return service.
There are two ways that you can assign this restriction to a representative:
- You can change the authorisation for a person who is already a tax return representative.
- You can appoint a new person as a tax return representative and then add the restriction.
How to register a restriction
The quickest and easiest way to register a restriction is to use the Representatives and Authorisations e-service. The restriction is activated as soon as you have approved it with your e-identification.
If you are not able to use the e-service, you can instead fill in the form Application e-Services – Tax return representative (SKV 4809). Fill in the tax return representative’s details and put an x by “May not view individual statements”.
Important information for tax return representatives who have more authorisations
When you choose to restrict the authorisation for a tax return representative, it is important to review what other authorisations the representative has. For example, a tax return representative with restricted authorisation still has access to employee information if he or she is simultaneously a representative with reading access or a representative with registration access.
If you want a tax return representative to have restricted authorisation, you therefore need to remove any other authorisations. The easiest way to do this is by using the Representatives and Authorisations e-service.
Representative with registration access
Representative with registration access is a new role that applies solely to PAYE tax returns in the new service.
Representatives with registration access have access to all functions except signing and submitting. This means that representatives with registration access can do the following:
- upload and check files
- fill in information themselves
- adjust entered information
- search through previously submitted information
- view and adjust everything that has been uploaded and saved in the service.
Appointing a representative with registration access
If you are currently an authorised representative, you can appoint a representative with registration access through the Representatives and Authorisations service.
If you are neither an authorised representative nor a tax return representative
If you are not an authorised representative or tax return representative, you can upload a file to the service if you have a Swedish e-identification. In this case, you have to log in as yourself on My Pages, select Taxes and Tax Returns, and then File upload – PAYE tax return.
You can only save your file as a draft version and obtain confirmation of whether it can be entered. You cannot submit information in the PAYE tax return in any other way, nor can you view or correct information that has been submitted.
Correcting a PAYE tax return
You have to submit a correction or request a review if you discover that something has to be changed in a PAYE tax return that has already been submitted. The easiest way to do this is by submitting a new, amended PAYE tax return for the relevant accounting period.
Frequently asked questions about PAYE tax returns per employee
Can I try out the new service?
If you want to try out the new service without filling in real information, you can log in with your e-identification and try our demo version.
In the demo version, you can do the following:
- try uploading an XML file
- fill in information directly in the service
- correct a submitted PAYE tax return.
Try the demo version of the service
How do I report benefits?
Just as with salary, you have to report a benefit in the month that an employee received it. This means that if an employee has received a benefit in January, you must report it in the PAYE tax return for January, which you submit in February.
As an employer, you are responsible for reporting the benefit in the correct month. If you miss a benefit, you need to correct the relevant PAYE tax return.
Special rules for certain benefits
Just as before, you are allowed to report certain benefits in the month after the employee has received them. This is because the amounts are usually not known until then. This applies to the following:
- free fuel
- free congestion tax for private driving
- free road, bridge and ferry charges.
If you do not know the benefit amount at the time of reporting
There are further situations where a benefit amount may be difficult to report in the PAYE tax return for the correct month. This includes, e.g., meal benefits and free parking, the amount of which you may only learn after the PAYE tax return needs to have been submitted.
In such cases, you can report the benefit one or a maximum of two months after the employee has received the benefit. As an employer, you must be able to show the reasons for this. This exception never applies to the reporting of recurring benefits, such as car benefit and housing benefit.
I have nothing to report for a specific period. What should I do?
You must submit a PAYE tax return, even if you do not have anything to report for an accounting period. This applies as long as you are registered as an employer.
For months where you do not have anything to report, there is a “Declare zero” button in the PAYE Tax Return service. When you select the relevant accounting period, you will find the button in the right-hand column.
If you are going to declare zero on the form, only fill in the PAYE tax return Main statement form (SKV 4786). Enter a zero in box 487 and a zero in box 497. Leave the other boxes empty.
Other rules for seasonally registered employers
For seasonally registered employers, different rules apply.
How do I report pension payments?
Pension payments must be reported in a PAYE tax return per employee in the same way as wages and other remuneration. Report pension payments in box 030.
Who should report pension in a PAYE tax return per employee?
As the pensioner’s former employer, you have to report the pension per employee. This is because you are the issuer of the pension and are liable for the cost. You also have pension liability in relation the pensioner.
This applies in both of the following situations:
- when paying out direct pension
- when paying out pension that has been secured by you as an employer by transferring to a pension fund or through a provision in the balance sheet, known as pensions under the company’s own management.
This also applies if, as the employer, you have hired a pension administrator who pays out the pension on your behalf.
You must notify the payee what you are reporting about him or her to the Swedish Tax Agency. You can do this in a pension statement, for example. This must take place at the latest by the date on which the PAYE tax return has to be submitted to the Swedish Tax Agency.
Exception in the case of pension insurance
There is one exception to the requirement to report pension payments per employee. When a pension is paid out because of a pension insurance policy, the insurance provider must report the pension payment in its PAYE tax return, although not per employee. The insurance provider must also continue to submit an annual income statement.
As an employer, am I still obliged to submit an annual income statement?
For the 2019 income year and onwards, remuneration that you pay per employee must no longer be reported on an income statement.
How should I report if I only pay remuneration a few times per year?
You must submit a PAYE tax return every month, regardless of whether you have made a payroll payment or not.
For months where you do not have anything to report, there is a “Declare zero” button in the PAYE Tax Return service. When you select the relevant accounting period, you will find the button in the right-hand column.
If you are going to declare zero on the form, only fill in the PAYE tax return Main statement form (SKV 4786). Enter a zero in box 487 and a zero in box 497. Leave the other boxes empty.
Other rules for seasonally registered employers
If you are a seasonally registered employer, you only have to submit a PAYE tax return for those months for which you have made a payroll payment. You can select the accounting period when you log into the PAYE Tax Return service.
As a seasonally registered employer, it is important for you to keep track of the months for which you have to submit a PAYE tax return. The Swedish Tax Agency cannot see which months you are expected report for.
If you have not made any payroll payments at all during the income year, you must submit a zero declaration in January of the following year.
How do the new rules affect non-profit organisations?
The same rules apply to non-profit organisations as to companies. However, there is an exemption for organisations that are not obliged to pay employer’s contributions or to make tax deductions.
Will PAYE tax returns be sent out and be pre-filled?
No. Previously, all PAYE tax returns have been pre-filled with employer and accounting period, but this does not apply to PAYE tax returns per employee. No PAYE tax returns will be sent out to you.
How should I report tax deductions for special income tax for non-residents (SINK)?
Those who work and stay in Sweden for less than six months must pay special income tax for non-residents (SINK). This means that they pay 25 per cent tax on their income.
As the person paying the remuneration, you have to report both remuneration and implemented tax deductions per employee in a PAYE tax return.
How should I report deductions for special income tax for non-resident artists (A-SINK)?
You have to make a tax deduction for the remuneration, report the tax deduction and pay the tax to the Swedish Tax Agency.
You have to report both paid remuneration and implemented tax deductions per employee in a PAYE tax return. Report the tax deduction in box 275 in the PAYE tax return. You also have to fill in box 112 – The nature of the operations. This means that you are no longer required to submit an Appendix to the Special income tax for non-resident artists etc. PAYE tax return.
I have an agreement regarding the payment of social insurance. How should I submit the PAYE tax return?
Report the employer’s contributions in a PAYE tax return every month. The easiest way to do this is by logging in with your e-identification on My Pages in the PAYE Tax Return service.
In order to submit a PAYE tax return on My Pages, you need to register yourself as an authorised representative. Use the form Register e-Services – Authorisation “signatory” or “representative” (SKV 4801).
If you want someone else to submit your PAYE tax return, you can appoint a tax return representative who can submit your tax return via the service on My Pages. Use the form Application for e-Services – Tax return representative (SKV 4809).
If you are not able to use the PAYE Tax Return service, you can submit the PAYE tax return on a form instead.
Which information do I need to notify employees and other payees of?
You must notify the payee of what you are reporting about him or her to the Swedish Tax Agency. For example, you can do this in a payroll specification or a pension statement.
This must take place at the latest by the date on which the PAYE tax return has to be submitted to the Swedish Tax Agency.
Do you have any other questions about PAYE tax returns?
Please call us if you have any other questions.
From abroad: +46 8 564 851 60
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