How to fill in the PAYE tax return per employee – Box by box
This information explains how to fill in the PAYE tax return per employee in the PAYE Tax Return service, which you can find on My Pages (Mina sidor).
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File PAYE tax returns per employee via the PAYE Tax Return service on My Pages (Mina sidor).
If you have nothing to report
If you have nothing to report for a particular accounting period, you must still file a PAYE tax return as long as you are registered as an employer. Then, in the service Arbetsgivardeklaration on Mina sidor, you can choose: ”Deklarera noll” ("I have nothing to report for this period"). The service then creates a zeroed out PAYE tax return.
Information about employees (or other payees)
Report information per person – known as individual statements – under the Payee tab in the PAYE tax return.
When you add a payee, you can choose which boxes you want to view by selecting e.g. Remuneration that is included in the basis for employer’s contributions, or payees that are enterprises. To view all the boxes, select the View all fields option.
The same applies if you are copying a payee from an earlier period, in which case you will only see the boxes that you filled in during that period.
You can always select the View all fields option.
Add payee
To add a payee, click on Add payee. You can add payees via one of the following three options:
- personal identification number, coordination number or corporate identification number
- date of birth
- other identity.
Personal identification, coordination or corporate identification number
215 – Personal identification, coordination or corporate identification number
Enter the 10 digits of the payee’s correct and full personal identification, coordination or corporate identification number here.
If the payee 100 years old or older, you must enter the personal identification number with 12 consecutive digits, without spaces.
It is important that you enter correct information, since the per employee details form the basis for what information the payee receives as pre-filled information on his or her tax return. Deducted taxes are also recognised in connection with the payee on the basis of the individual statements. It is important that the personal identification, coordination or corporate identification number is entered correctly.
570 – Statement number
Enter the statement number here. You must always fill in the statement number, even if you are only providing one individual statement per payee.
There may not be more than one individual statement with the same statement number for one individual payee, accounting period and employer. However, you may provide several reports for the same payee, but they must have different statement numbers.
You yourself decide the format of the statement number. The statement number may not contain more than 10 digits. Do not use zero (0). Otherwise there are no requirements as to the numbering.
060 – Workplace number
Employers who conduct operations at more than one workplace must fill in a workplace number.
This information is collected for Statistics Sweden (SCB) and used for statistics on occupation and salary amounts. By linking the employees to a particular workplace that is in the Statistics Sweden’s Business Register (Företagsdatabasen), employed persons can be grouped by region and industry.
If you conduct operations at more than one workplace and do not have a list of the workplaces and workplace numbers, contact Statistics Sweden (SCB) to obtain them.
062 – Reduced employer contributions, first employees
Place an x in this box if you meet the requirements for special calculation of certain fees for a first employee, known as Growth Support. You are only entitled to claim the first-employee reduced rate of employer contributions for two payees. This was limited to one payee until 1 July 2021.
If you have received support of minor importance, you must also fill in box 462 – Support of minor importance
303 – The payee is not covered by the non-Swedish employer’s permanent establishment in Sweden
If you are a non-Swedish employer in Sweden, you should place an x in this box if compensation for work paid to the payee is not borne by your permanent establishment in Sweden.
If you do not have the payee’s personal identification number, coordination number or corporate identification number
If you do not know the payee’s full personal identification, coordination or corporate identification number, contact the Swedish Tax Agency, which can help you retrieve the number.
If it is not possible to obtain a full personal identification, coordination or corporate identification number for the payee, you should first fill in 222 – Date of birth. If you do not have the date of birth of the payee, you must fill in 224 – Other identity. Both boxes must be coordinated with either 218 – Street address, 219 – Postal code and 220 – City or town, or 230 – Free address and 221 – Country code, city or town.
Date of birth and Other identity
If it is not possible to obtain a full personal identification, coordination or corporate identification number for the payee, add on via one of the options Date of birth or Other identity.
222 – Date of birth
If you do not have the payee’s personal identification or coordination number, enter the date of birth here.
Enter the date of birth in the format YYYYMMDDnnn. You need to write three optional numbers after year, month and day.
224 – Other identity
If you do not have any information for 215 – Personal identification/coordination/corporate identification numbers and 222 – Date of birth, enter any number here. There is no specific format requirement except that such a number may contain at most 50 characters.
If the payee is an enterprise, you could enter in the enterprise’s foreign corporate identification number, for example. You must also enter the payee’s organisation name in box 226 – Organisation name.
216 – Given name
Enter the payee’s given name here if you do not have the payee’s full personal identification number, coordination number or corporate identification number.
217 – Surname
Enter the payee’s surname here if you do not have the payee’s full personal identification number, coordination number or corporate identification number.
218 – Street address
Enter the street address here if you do not have the payee’s personal identification number, coordination number or corporate identification number.
228 – Street address 2
This box is used if extra space is needed – for example, to include a c/o address.
230 – Free address
In this box, enter foreign addresses that cannot be divided into street address, postal code and city or town. You must always combine free address with box 221 – Country code, city or town, but you may also combine with other fixed address fields.
219 – Postal code
Enter the postal code here if you do not have the payee’s full personal identification number, coordination number or corporate identification number.
220 – City or town
Enter the city or town here if you do not have the payee’s full personal identification number, coordination number or corporate identification number.
221 – Country code, city or town
Here, enter the country code for the city or town that you entered in the foreign address field, above. This field is used when you do not have the payee’s full personal identification number, coordination number or corporate identification number and a foreign address has been given.
You must also indicate Country code, city or town, if box 230 – Free address has been used. Country code, city or town, contains two letters.
226 – Organisation name
If the payee is a foreign enterprise that does not have a Swedish corporate identification number, state the name of the company or the organisation. You must also provide a different identification number in box 224 – Other identity.
Tax
At the payee level, there are seven boxes to indicate deducted tax or why tax deductions should not be made. In order to submit a PAYE tax return with individual statements, you must have filled in one of these boxes for each individual statement; however, you may not fill in more than one box in this block.
Remuneration to a payee who is subject to different rules on tax deductions during the same accounting period
If you have paid remuneration to a payee who is subject to different tax deduction rules during the same accounting period, you must provide one individual statement per tax field. To ensure that the individual statements do not replace each other, it is important that they have different statement numbers.
This may be relevant if, during the calendar month, the employee goes from working in Sweden to working for a significant period in another country and should therefore not pay tax in Sweden on his or her foreign income. In such a case, the Swedish Tax Agency has decided that, as an employer, you must not make any tax deduction because the employee is not to be taxed for this income in Sweden.
You should then report the following:
- an individual statement with the salary for the work carried out in Sweden and any tax deduction made
- another individual statement with the salary for the work carried out in the other country and place an x in box “276 – Decision of no tax deduction because income is not to be taxed in Sweden”, in consideration of the six-month rule.
It is important that the two individual statements have different statement numbers.
If you have not made any tax deductions
If you have not made any tax deductions for a particular remuneration paid, you must enter 0 in one of the boxes for tax deductions or place an x in one of the boxes that explains why a tax deduction should not be made.
The exception is if you report for a company that does not have a permanent establishment in Sweden: in such a case, you should not make a tax deduction. In this case, you must not fill in any of the boxes under tax on the Payee tab. If you have made a tax deduction, the tax deducted should only be reported on the PAYE tax return if it was paid to the Swedish Tax Agency.
001 – Preliminary tax deducted
In this box enter preliminary tax deducted from salary, pension and other remuneration.
274 – Tax deducted, SINK
In this box, enter deducted special income tax for non-residents (SINK) if you have received a decision from the Swedish Tax Agency indicating that the rules on special income tax for non-residents are applicable.
275 – Tax deducted, A-SINK
In this box, enter deducted special income tax for non-resident artists (A-SINK). If you have reported in this box you must also fill in box 112 – Nature of the operations.
114 – Tax-exempt under tax treaty
Place an x here in the case of income from work performed in a Nordic country other than Sweden and paid for by a foreign employer and no tax deduction has been made since the income is not to be taxed in Sweden under the Nordic tax treaty.
Also place an x here if the income comes from work performed in Sweden but that is not to be taxed in Sweden, under a tax treaty, Special Income Tax for Artists who are Foreign Residents (A-SINK).
253 – Local employee
Place an x here if you are a Swedish employer and have paid remuneration to an employee who resides and works in another country – known as a local employee.
094 – Employee of a foreign delegation in Sweden who, under a tax agreement, is liable to pay tax in the country of the delegation
Place an x here if the payee is employed at a foreign delegation in Sweden and is liable to pay tax in the country of delegation as per a tax agreement. This could be embassy staff, for example, who must not pay tax in Sweden but rather in the country of the embassy.
276 – Decision not to make tax deduction because the income is not taxable in Sweden
Place an x here if you have received a decision from the Swedish Tax Agency stating that a tax deduction must not be carried out on account of foreign employment. For example, this could be when the six-month rule is applicable or if the work is performed for a Swedish employer in another Nordic country.
If you place an x in this box, you must also fill in box 091 – Employee temporarily posted abroad.
Remuneration that is included in the basis for employer’s contributions and Special payroll tax on earned income (SLF)
Here, enter remuneration that is included in the basis for employer’s contributions or special payroll tax on earned income.
011 – Cash gross salary, etc.
Here, enter cash remuneration paid for labour, such as gross salary, that is included in the basis for employer’s contributions. You must not enter benefits in this box.
Benefits that are included in the basis for employer’s contributions
Benefits are non-cash, taxable remuneration that an employee may receive from his or her employer. For example, a car benefit or a meal benefit.
If the employee has paid for the benefit via a net salary deduction, you must reduce the benefit value by the amount of the employee’s payment before you fill in the box. The actual net salary payment is not to be reported to the Swedish Tax Agency.
The general rule is that a benefit should be reported in the period during which the beneficiary has been able to use it. In other words, if the employee has received a benefit in January, it must be reported in the PAYE tax return relating to January, which you submit in February.
For certain benefits, where you as an employer do not know the value of the benefit at the time of the relevant salary payment, the reporting of the benefit may be delayed one or a maximum of two months. For example, this may be the case when you only learn about the benefit when the employee submits a travel expenses form.
Delaying reporting may occur in special cases, and should not be applied generally when you report benefits.
013 – Taxable car benefit
Here, enter the value of the car benefit (except fuel). When you are valuing a car benefit, consider a portion of a month as a full month.
If the payee has had the use of two or more company cars simultaneously, report the total value of the car benefits.
If you have paid out car reimbursement for employment-related travel using a company car, you must also place an x in box 050 – Car remuneration.
If the payee has paid for the benefit via a net salary deduction, deduct the employee’s payment when you calculate the value of the benefit. If the value is zero (0) after the reduction, enter a zero (0) in box 013.
If you, as an employer, have applied for and received a decision from the Swedish Tax Agency regarding adjustment of a car benefit, report the adjusted value in this box and place an x in box 048 – Benefit has been adjusted.
018 – Fuel for a company vehicle
Here, enter the benefit of free or partly free fuel in connection with a company vehicle. When reporting the benefit in the individual statement, value it at the market value x 1.2. It is the marked-up value that you should enter here. The market value must not be reported in the PAYE tax return.
The Swedish Tax Agency calculates the employer contributions automatically from the market value without marking up. If you calculate the employer contributions yourself, value the free fuel at the market value without marking up.
Net salary deductions and fuel benefit since 2021
Even if the employee paid for their fuel benefit through net salary deductions, you must still declare the total marked-up value of this benefit in box 018.
Example 1
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment for this benefit through net salary deductions: SEK 1,000
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 × 1.2)
Box 098: SEK 1,000
In the example above, the employee is only taxed on the marked-up amount above the market value: i.e. SEK 200.
Example 2
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment for this benefit through net salary deductions: SEK 1,200
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 × 1.2)
Box 098: SEK 1,200
In the example above, the employee has paid for their fuel benefit in its entirety (the market value of the fuel plus the marked-up amount).
098 – Company vehicle: payments for fuel
Here, please enter the amount the payee has paid for company-vehicle fuel through net salary deductions. Even if the employee has paid their fuel benefit, you must declare the total marked-up value of this benefit in box 018. Please declare the net salary deduction in box 098.
Example 1
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment for this benefit through net salary deductions: SEK 1,000
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 x 1.2)
Box 098: SEK 1,000
In the example above, the employee is only taxed on the marked-up amount above the market value, i.e. SEK 200.
Example 2
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment of this benefit through net salary deductions: SEK 1,200
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 x 1.2)
Box 098: SEK 1,200
In the example above, the employee has paid for their benefit in its entirety (the market value plus the marked-up amount).
012 – Other taxable benefits
Here, report the total value of benefits other than car benefit and free fuel benefit in the case of a car benefit, which are included in the basis for employer’s contributions. For example, these might include free meal benefit, accommodation, holiday accommodation, telephone, ROT (Repairs, Conversion and Extension) and RUT (Cleaning, Maintenance and Laundry) work, free newspapers, free parking garage, free parking or interest benefit. If a payee has received fuel benefit without also having a car benefit, report the market value of the free fuel benefit.
If the payee has paid for the benefit via a net salary deduction, deduct the employee’s payment when you calculate the value of the benefit. If the value is zero (0) after the reduction, enter a zero (0) in box 012.
If you, as an employer, have applied for and received a decision from the Swedish Tax Agency regarding adjustment of the benefit value for meals or accommodation, report the adjusted value in this box and place an x in box 048 – Benefit has been adjusted.
041 – Housing benefit, one-and two-family dwellings
Place an x here if the payee has received a housing benefit for a residence that is in a one or two-family property but is not a vacation residence, and the benefit is included in the basis for employer’s contributions. Enter the value of the housing benefit in box 012 – Other taxable benefits.
043 – Housing benefit, not one-and two-family dwellings
Place an x here if the payee has received a housing benefit for a residence that is not in a one or two-family property and is not a vacation residence, but where the benefit is included in the basis for employer’s contributions. Enter the value of the housing benefit in box 012 – Other taxable benefits.
019 – Deduction for expenses incurred in the course of employment
Enter here the portion of the gross salary that corresponds to remuneration for expenses incurred in the course of employment as per a decision of the Swedish Tax Agency or the established standard amount for which employer’s contributions are not to be paid. The amount must be included in box 011 – Cash remuneration.
010 – Settlement from non-taxable reimbursement
Enter remuneration you have reported in previous accounting periods, and which is now taxable.
If, in earlier accounting periods, you reported remuneration per employee that is not included in the basis for social security contributions, and it has now become clear that this remuneration is taxable, you must pay employer’s contributions from the first SEK. When this occurs, you must report the total taxable remuneration in the accounting period in which this becomes known.
Fält | Redov. | Redov. | Redov. |
|---|---|---|---|
Utbetalt belopp | 100 kronor | 100 kronor | 1000 kronor |
KontantErsattningEjUlagSA (FK131) | 100 kronor | 100 kronor | - |
KontantErsattningUlagAG (FK011) | - | - | 1200 kronor |
AvrakningAvgiftsfriErs (FK010) | - | - | 200 kronor |
In this box, enter the total amount that you reported in earlier accounting periods during the year as remuneration that is not included in the basis for social security contributions. You can also opt to correct each period individually. You do this by writing down what you reported as not being included in the basis for social security contributions to SEK 0 in the earlier accounting periods.
Reimbursement of expenses
Reimbursement of expenses is a reimbursement that is intended to cover the employee’s deductible expenses incurred in the course of his or her employment.
050 – Car remuneration
Place an x here if you have paid reimbursement for employment-related travel using a car, including a company car, where the employee pays for the fuel him or herself. If you have paid car remuneration that is higher than the standard amount, report the surplus portion as salary.
051 – Per diem
Place an x here if you have paid per diem for employment-related travel. If you have paid per diem that is higher than the standard amount, report the surplus portion as salary.
020 – Other reimbursement of expenses
In cases where you have paid out expense reimbursements other than car remuneration or per diem, enter the amount here.
Reimbursements not included in the basis for social security contributions
Here, enter reimbursements not included in the basis for social security contributions. This could include e.g. salary paid to an employee who is covered by the national social insurance scheme of another country, remuneration paid to an enterprise that pays preliminary A-tax, certain forms of remuneration paid to athletes, and remuneration amounts below SEK 1,000.
131 – Cash remuneration
Here, enter cash remuneration paid for labour that is not included in the basis for social security contributions.
Benefits
The general rule is that a benefit should be reported in the period during which the beneficiary has been able to use it. In other words, if the employee has received a benefit in January, it must be reported in the PAYE tax return relating to January, which you submit in February.
For certain benefits, where you as an employer do not know the value of the benefit at the time of the relevant salary payment, the reporting of the benefit may be delayed one or a maximum of two months. For example, this may be the case when you only learn about the benefit when the employee submits a travel expenses form.
Delaying reporting may occur in special cases, and should not be applied generally when you report benefits.
133 – Taxable car benefit
Here, enter the value of taxable car benefit, excluding fuel, that is not included in the basis for social security contributions. If the employee has paid for the benefit via a net salary deduction, deduct that amount from the value of the benefit.
134 – Fuel included in car benefit
Here, enter the value of free fuel in the case of car benefit for people not covered by Swedish social insurance, which is why employer’s contributions should not be paid. You calculate the value by multiplying the market value by 1.2. If the payee has paid for the benefit via a net salary deduction, deduct that amount from the value of the benefit.
If you have filled in the fuel benefit box, you must also fill in box 133 – Taxable car benefit, even if the benefit is 0.
132 – Other taxable benefits
Here, enter the value of the payee’s taxable benefits other than car benefit and fuel benefit in the case of car benefit, which are not included in the basis for social security contributions. If you are reporting several benefits in this box, add the amounts and enter the total.
137 – Housing benefit, one-and two-family dwellings
Place an x here if the payee has received a housing benefit for a residence in a one or two-family property that is not a vacation residence and is not included in the basis for social security contributions. Enter the value of the housing benefit in box 132 – Other taxable benefits.
138 – Housing benefit, not one- or two-family dwelling
Place an x here if the payee has received a housing benefit for a residence that is not in a one or two-family property, not a vacation residence, and not included in the basis for social security contributions. Enter the value of the housing benefit in box 132 – Other taxable benefits.
136 – Benefit as pension
If you have a former employee who has retired and receives part of his or her pension as a benefit, place an x here.
The amount should be entered in one of the following boxes, according to the benefit involved:
- 132 – Other taxable benefits
- 133 – Taxable car benefit
- 134 – Fuel included in car benefit.
032 – Remuneration that does not carry entitlement to a tax reduction for income from work (Earned Income Tax Credit)
Here, enter taxable remunerations to the payee that are not included in the basis for social security contributions and do not carry entitlement to an Earned Income Tax Credit. This refers to certain annuities, inherited royalties, payments from a profit-sharing trust and periodic support payments.
Foreign assignment information
252 – Foreign Tax Identification Number (TIN)
Enter the payee’s foreign Tax Identification Number (TIN) here. Always fill in the TIN for anyone who has unlimited tax liability in Sweden and resides in another country, as well as for those who have limited tax liability in Sweden.
The only exception applies to payees residing in a country or territory not listed in the annex to the Swedish Tax Agency’s regulations SKVFS 2018:17. In this case, no foreign tax identification number needs to be specified.
The foreign tax identification number is used by the Swedish Tax Agency or the payee when they communicate with the tax administration in the country where the payee resides, which is why it is important that you report the TIN.
If you enter the TIN in this box, you must also enter the country code in box 076 – Country code.
076 – Country code TIN
Here, enter the country code of the country that issued the foreign tax identification number you reported in box 252 – Foreign Tax Identification Number (TIN). A country code is specified with two letters.
305 – Social insurance convention with
Indicate here whether a convention on social insurance with India, the USA, Canada, Québec or South Korea is to apply for the payee. You must only use this box if portions of the employer’s contributions are to be paid in Sweden.
You must not enter anything in this box if full employer’s contributions or no employer’s contributions are to be paid.
Under social insurance conventions with South Korea, India, the USA and Canada, and an agreement with Québec, employers in Sweden who send an employee to work in South Korea, India, the USA, Canada or Québec will not, in certain cases, have to pay all employer’s contributions. The same applies to employers in South Korea, India, the USA, Canada and Québec that send an employee to work in Sweden.
In the first position, enter a number 1–4; in the second position, a letter A–D.
Social insurance convention table
1A | Posted to Canada, the USA, India, South Korea |
1B | Posted to Canada, the USA, India, South Korea and reduced fee, first employee |
1C | Posted to Québec, the Phillippines |
1D | Posted to Québec, the Phillippines and reduced fee, first employee |
2A | Posted from Canada, the USA and South Korea, but Swedish payer (within the corporate group) pays the remuneration |
2B | Posted from Canada, the USA and South Korea, but Swedish payer (within the corporate group) pays the remuneration and reduced fee, first employee |
2C | Posted from Québec, but Swedish payer (within the corporate group) pays the remuneration |
2D | Posted from Québec, but Swedish payer (within the corporate group) pays the remuneration and reduced fee, first employee |
3A | Posted from Canada, the USA, India, South Korea |
3B | Posted from Canada, the USA, India, South Korea and reduced fee, first employee |
3C | Posted from Québec, the Philippines |
3D | Posted from Québec, the Philippines and reduced fee, first employee |
4A | Posted to South Korea, but payer in South Korea (within the corporate group) pays the remuneration |
4B | Posted to Canada, South Korea, but payer in Canada, South Korea (within the corporate group) pays the remuneration and reduced fee, first employee |
4C | Posted to Québec, but payer in Québec (within the corporate group) pays the remuneration |
4D | Posted to Québec, but payer in Québec (within the corporate group) pays the remuneration and reduced fee, first employee |
If you placed an x in box 062 – Reduced fee, first employee, you may only select one of the values 1B, 1D, 2B, 2D, 3B, 3D, 4B or 4D.
091 – Payee temporarily posted abroad
To report the posting period according to a posting agreement when an employee is sent to work in another country, or if an employee is sent to work in Sweden from another country, mark option A, B or C.
A: less than 6 months
B: 6–12 months
C: more than 1 year.
081 – Country code, non-Swedish citizenship
Fill in this box if you have paid remuneration to a person who has limited tax liability in Sweden. Enter the citizenship of the payee here, by selecting a country code.
If the employee has multiple citizenships, indicate his or her citizenship as follows:
If one of the citizenships is Swedish, enter Sweden.
If none of the citizenships is Swedish, but one of them is Denmark, Finland, Iceland or Norway, this must be specified.
In all other cases, you can decide which of the citizenships to enter.
090 – Country code of country of posting
Enter the country code of the country where the work was performed if the payee has worked in a country other than Sweden, here.
If the payee has worked in several countries during the accounting period, you must submit an individual statement for each country. It is important that the individual statements have unique statement numbers.
Other types of remuneration
030 – Employment pension
The employment pension paid to former employees or their survivors is reported here. Pension payments must be reported in a PAYE tax return per employee in the same way as wages and other remuneration.
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 also applies if, as the employer, you have hired a pension administrator who pays out the pension on your behalf.
For more information, see the Swedish Tax Agency’s position:
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. The insurance provider must also continue to submit an annual income statement.
Please note that severance pay is not a pension, rather it is considered salary and must be reported in box 011 – Cash remuneration.
The employment pension paid to former employees or their survivors is reported here.
Please note that severance pay is not a pension, rather it is considered salary and must be reported in box 011 – Cash remuneration.
035 – Certain non-taxable forms of remuneration to foreign experts etc. in accordance with decision of the Taxation of Research Workers Board
In order for certain benefits and remunerations to foreign experts etc. to be recognised as non-taxable, a decision from the Taxation of Research Workers Board is required.
If you have such a decision, report the non-taxable amount here.
Report the taxable portion of the remuneration in accordance with the usual rules governing remuneration for work performed.
037 – Certain deductions
Employees may make deductions for certain special expenses in their income tax return. These might be, for example, contributions that employees make in the course of their employment for their own or their survivors’ pension. Enter the amount that the employee pays here. The amount must be included in box 011 – Cash gross salary etc.
036 – Remuneration/benefit pertaining to residence and travel to and from employment/function (SINK, A-SINK only)
Decision on taxation in accordance with SINK
If you have a decision from the Swedish Tax Agency to the effect that the employee is to be taxed in accordance with the Special Income Tax on Foreign Residents Act, enter the non-taxable remunerations and benefits the employee has received, here.
In such cases, the following remunerations and benefits are exempt from special income tax and employer’s contributions:
- free travel to and from Sweden for temporary employment when the employment starts or ends
- free travel to and from a function in Sweden or abroad for the person who is a Board member or deputy Board member of a Swedish company
- reimbursement for accommodation in connection with temporary employment during the period in which the work is performed in Sweden
- reimbursement for accommodation for a function in Sweden or abroad for a person who is a Board member or deputy Board member of a Swedish limited company.
Decision on taxation in accordance with A-SINK
Also enter remunerations and benefits in this box if the law relating to non-resident artists etc. can be applied and they are not taxable.
In such cases, the following remunerations and benefits are exempt from special income tax and employer’s contributions:
- free travel to and from Sweden for temporary employment when the employment starts or ends
- free travel to and from a function in Sweden or abroad for a person who is a Board member or deputy Board member of a Swedish limited company
- reimbursement for accommodation in connection with temporary employment during the period in which the work is performed in Sweden
- reimbursement for accommodation for a function in Sweden or abroad for a person who is a Board member or deputy Board member of a Swedish limited company
- benefit of meals in connection with the earning of the income.
Remuneration codes and remuneration amounts
Remuneration codes are used by payers of pension and insurance payments. The codes are three-digit codes that indicate the type of remuneration that has been paid.
Enter the remuneration code in box 004 – Remuneration code 1 and the remuneration amount in box 005 – Remuneration amount 1. If you enter a remuneration code, you must also report the amount with which remuneration has been paid.
If the payee has received more than one remuneration type, you must specify each type. You may report up to four remuneration types per individual statement. The other remunerations are then reported in the boxes:
084 – Remuneration code 2 and 085 – Remuneration amount 2
086 – Remuneration code 3 and 087 – Remuneration amount 3
088 – Remuneration code 4 and 089 – Remuneration amount 4
Explanation of remuneration codes for PAYE tax return per employee
Code | Explanation of remuneration codes for the PAYE tax return per employee | The figures correspond to the figures shown in the Income Tax Return 1 form in the Income – Employment section |
100 | Remuneration from the Social Insurance Agency, income from employment | 1.1 |
101 | Remuneration from unemployment insurance fund in connection with unemployment | 1.1 |
102 | Remuneration from unemployment insurance fund in connection with labour market measure | 1.1 |
103 | Study grants for doctoral candidates | 1.1 |
104 | Remuneration to participants in sign-language training for certain parents (TUFF) | 1.1 |
105 | Daily allowance for total defence training and service | 1.1 |
107 | Rehabilitation benefit that represents income from employment and activity support for participants in labour market programmes | 1.1 |
108 | Pensionable grants from the Swedish Authors’ Fund and from the Swedish Arts Grants Committee | 1.1 |
111 | Care allowance | 1.1 |
112 | Occupational injury annuity – own | 1.1 |
113 | Remuneration from insurance company, income from employment | 1.1 |
114 | Remuneration from AFA for occupational injury (occurring prior to 1 July 1993), “shifting costs” | 1.1 |
120 | Income-related sickness and activity compensation | 1.1 |
121 | Financial career readjustment support and a guaranteed income to former Members of the Swedish Parliament and the European Parliament, which is considered equivalent to income from employment | 1.1 |
200 | Remuneration from the Social Insurance Agency, income from other employment | |
402 | General state pension | 1.3 |
403 | Sickness and activity compensation in the form of guarantee compensation | 1.3 |
405 | Downward tax adjustment, pension savings account | 1.5 |
406 | Education subsidy for supplemental education studies leading to a teaching degree in a particular subject for persons who already hold a postgraduate-level qualification | 1.5 |
408 | Pension-type grants from the Swedish Authors’ Fund and the Swedish Arts Grants Committee | 1.5 |
409 | Sickness benefit and rehabilitation benefit in special cases | 1.3 |
410 | Lost earnings | 1.5 |
411 | Child pension – taxable portion | 1.3 |
412 | Pension savings account | 1.4 |
420 | Pension that is partially taxable. Enter the full amount. | 1.4 |
421 | Personal injury annuity, injury occurring prior to 1962 | 1.4 |
422 | Personal injury annuity, injury occurring in 1962 or later Maintenance annuity (fully taxable) | 1.4 |
423 | Personal injury annuity, injury occurring in 1962 or later. Annuity other than maintenance annuity established prior to 1976 (partially taxable). Enter the full amount. | 1.4 |
424 | Personal injury annuity, injury occurring in 1962 or later. Annuity other than maintenance annuity established from 1976 or and later (taxable portion). | 1.4 |
426 | Lump sum (gross) as a result of personal injury. | 1.4 |
427 | Lump sum (gross) issued in earlier year for same injury (cf. 426) | |
428 | Annuity that is fully taxable | 1.4 |
429 | Annuity that is taxable to a certain extent. Enter the full amount. | 1.4 |
440 | Disability pension in accordance with ITP, AGS, etc. | 1.3 |
441 | Severance grant (AGB) and similar. One-time amount as per TFA etc. | 1.4 |
442 | Requested repayment of disability pension on account of occupational injury annuity from other disbursed retroactively | |
443 | Avgiftsfri AGS, Avgångsbidrag (AGB), Engångsbelopp enligt TFA m.m. | |
450 | Occupational injury annuity, own, not pensionable, and so-called gross-up amount | 1.4 |
473 | Capitalised occupational injury annuity, injury in 1955 or later, taxable portion | 1.4 |
481 | Occupational injury annuity, injury prior to 1955, taxable portion | 1.4 |
483 | Occupational injury annuity, injury in 1955 or later, taxable portion | 1.4 |
486 | Occupational injury annuity – survivor | 1.4 |
999 | Pensionable remuneration, which has not been disbursed after coordination with another benefit |
Set out below is an explanation of how to manage remuneration that is normally liable to tax, but that is non-taxable due to the threshold.
Remuneration code 113, Remuneration from insurance companies, income from employment 1.1
Report the portion that is liable to tax here, and non-taxable remuneration that you would otherwise have reported under remuneration code 113 should be reported in box 131 – Cash remuneration that is not included in the basis for social security contributions.
If an amount you have reported in box 113 becomes liable to tax, you must either report it in box 010 or correct earlier periods. For further information, see box 010, and also here:
Remuneration code 121, Financial career readjustment support and a guaranteed income to former Members of the Swedish Parliament and the European Parliament, which is considered equivalent to income from employment 1.1
Report the portion that is liable to tax here, and non-taxable remuneration that you would otherwise have reported under remuneration code 121 should be reported in box 131 – Cash remuneration that is not included in the basis for social security contributions.
Remuneration code 440: AGS etc. that is included in the basis for special payroll tax on earned income
Report the portion that is liable to tax here, and non-taxable remuneration that you would otherwise have reported under remuneration code 440 should be reported in box Remuneration code 443: Non-taxable AGS, Severance grant (AGB), One-time amount according to TFA etc.
Remuneration code 441: Severance grant (AGB) and similar. One-time amount according to TFA etc. 1.4
Report the portion that is liable to tax here, and non-taxable remuneration that you would otherwise have reported under remuneration code 441 should be reported in box Remuneration code 443: Non-taxable AGS, Severance grant (AGB), One-time amount according to TFA etc.
Remuneration that is included in the basis for employee contributions
Remuneration that is included in the basis for employee contributions includes income from employment for recipients who are registered for F-tax (business tax) and remuneration of less than SEK 10,000 from a private individual.
125 – Cash remuneration
Report cash remuneration that is included in the basis for employee contributions here.
Benefits
The general rule is that a benefit should be reported in the period during which the beneficiary has been able to use it. In other words, if the employee has received a benefit in January, it must be reported in the PAYE tax return relating to January, which you submit in February.
For certain benefits, where you as an employer do not know the value of the benefit at the time of the relevant salary payment, the reporting of the benefit may be delayed one or a maximum of two months. For example, this may be the case when you only learn about the benefit when the employee submits a travel expenses form.
Delaying reporting may occur in special cases, and should not be applied generally when you report benefits.
127 – Taxable car benefit
Here, enter the value of a taxable car benefit, without fuel, which is included in the basis for employee contributions. If the employee has paid for the benefit via a net salary deduction, deduct the amount paid by the employee when you calculate the value of the benefit.
128 – Fuel benefit , when car benefit is provided
Here, enter any free fuel benefit given in addition to car benefit that is included in the basis for employee contributions. Calculate the benefit value by multiplying the market value by 1.2. If the payee has paid for the benefit via a net salary deduction, deduct the employee’s payment when you calculate the value of the benefit.
If you have filled in the fuel benefit box, you must also fill in box 127 – Taxable car benefit, even if the benefit is SEK 0.
126 – Other taxable benefits
Here, enter the total value of taxable benefits other than car benefit and fuel benefit in the case of car benefit, which are included in the basis for employee contributions.
123 – Housing benefit, one-and two-family dwellings
Place an x here if the employee has a housing benefit that is included in the basis for employee contributions for a residence that is in a one or two-family dwelling and is not a vacation residence. Enter the value of the benefit in box 126 – Other taxable benefits.
124 – Housing benefit, not one-and two-family dwellings
Place an x here if the employee has a housing benefit that is included in the basis for employee contributions for a residence that is not in a one or two-family dwelling and is not a vacation residence. Enter the value of the benefit in box 126 – Other taxable benefits.
Merchant marine employee information
Fill in the boxes for merchant marine employee information if you have paid remuneration to a sailor for work on board any of the following:
- a Swedish vessel that the Swedish Tax Agency has classified for short sea shipping or deep sea shipping
- a trading vessel that is registered in a shipping register in a state other than Sweden within the European Economic Area (EEA).
Marine income entitles the recipient to the marine income deduction and the tax credit for marine income. You must fill in all of the boxes on marine employee information.
026 – Ship signal
Enter the vessel’s ship signal as four characters here. If the ship signal has more than four characters, enter the four first characters. The ship signal is an international identity of the vessel that you can find in the notice of vessel classification that the Swedish Tax Agency issues at the beginning of every year. This information is essential for the calculation of the marine income deduction and you must always state the ship signal, even for work on board a foreign vessel.
027 – Number of days with marine income
Enter the number of days with marine income in short sea shipping or deep sea shipping here. Always provide this information, as it is essential for the calculation of e.g. the marine income deduction.
All days carrying entitlement to some form of remuneration from the employer for employment on board a vessel are included in the number of days with marine income.
028 – Short sea shipping/Deep sea shipping
Here, state whether the vessel is used in short sea shipping or deep sea shipping. This information can be found in the notice of vessel classification that the Swedish Tax Agency issues at the beginning of every year. You must also state this for work on board a foreign vessel (EEA trading vessel). This information is essential for the calculation of e.g. the marine income deduction.
223 – The name of the vessel
You must fill in the name of the vessel to ensure the correct marine income deduction etc. The name supplements the information on the ship signal.
Tax credit for ROT work (Repairs, Conversion and Extension) or RUT work (Cleaning, Maintenance and Laundry)
If you have an employee who has had the benefit of ROT (Repairs, Conversion and Extension) or RUT (Cleaning, Maintenance and Laundry) work and the conditions for tax reduction exist, you as an employer must report the basis for the tax reduction. Report the basis in this part of the PAYE tax return.
The basis for tax reduction does not always correspond to the value of the benefit of ROT or RUT work. You may only include labour costs in the basis for the tax reduction. You may not include costs for materials, equipment and travel, even though those costs must be recognised when you value the benefit.
If the employee has paid all or part of the benefit value with his or her net salary, you must deduct that amount when you calculate the value of the benefit. When you state the basis for the tax reduction, on the other hand, always state the value without deductions.
021 – Basis of tax credit for RUT (Cleaning, Maintenance and Laundry) work
Here, enter the basis of a tax credit for RUT (Cleaning, Maintenance and Laundry) work, such as the labour cost for cleaning, landscaping, moving, etc.
022 – Basis of tax credit for ROT (Repairs, Conversion and Extension) work
Here, enter the basis of a tax credit for ROT (Repairs, Conversion and Extension) work, such as the labour cost for repairs, maintenance, conversion and extension.
Capital
Rent remuneration is the only income from capital that you must report per employee in the PAYE tax return.
Report the tax deductions from dividend and income interest that you have made as a lump sum at employer level and in the income statement for the employee.
039 – Rent remuneration
Here, enter the market rent remuneration that you have paid to the employee that is to be declared as income from capital. This could be reimbursement for rental of a garage or storage space in the residence.
If the rent remuneration is higher than market-level but all other conditions are met, report the market-level portion in this box and the surplus portion as salary, usually in box 011 – Cash remuneration.
Operations
112 – The nature of the operations (A-SINK)
Here, enter the type of operations to which the remuneration refers if you have a payee who has limited tax liability and is to be taxed under the Special Income Tax on Non-resident Artists Act (A-SINK).
Benefits, other
048 – Benefit has been adjusted
Place an x here if you as an employer have received a decision from the Swedish Tax Agency to the effect that the benefit value is to be adjusted for the payee. This applies regardless of whether the benefit entered is included in the basis for employer’s contributions, the basis for employee contributions, or whether it is not included in the basis for social security contributions. If you have placed an x in this box, you must report the adjusted benefit value in one of the following boxes:
- Other taxable benefits
- Taxable car benefit.
For example, if you have received a decision from the Swedish Tax Agency regarding adjustment of the value of a car benefit that is included in the basis for employer’s contributions, place an x in box 048 – Adjusted benefit, and report the adjusted value in box 013 – Car benefit.
059 – Employee stock options that are not to be taxed as a benefit and that have been exercised to acquire shares
Special tax breaks exist for employees who acquire shares in companies, known as qualified employee stock options. By placing an x in this box, you are indicating that this type of employee stock option, which is not to be taxed as a benefit, has been exercised to acquire shares.
Information about you as an employer (or another payer)
Here, enter the information that must be reported at employer level. Please note that you should not enter the total tax deduction (497) or employer’s contributions to pay (487) in the service. These are calculated automatically from the information you report in the PAYE tax return.
However, if you are submitting the PAYE tax return on a form, you must fill in boxes 497 and 487.
Information to the Social Insurance Agency
499 – Sick pay cost
Enter the sick pay costs that you have incurred during the month here. In turn, the Swedish Tax Agency notifies the Social Insurance Agency insurance Fund about your sick pay costs and payroll costs. Based on this information, the Social Insurance Agency calculates once a year whether you are entitled to compensation. This is called Compensation for high sick pay costs.
Fill in the costs you are required to pay under the Sick Pay Act. This means:
- Costs for days 1–14 of the sick-pay period of not more than 80 per cent of the salary and other employment benefits.
- Employer’s contributions on the sick pay must be included in the calculation. Remember that the fees vary according to the employee’s age.
- Do not include costs from collective agreements or special agreements with the employee.
Tax deductions
492 – Basis of tax deductions from interest and dividends
Note that in this box you should only enter the basis for any interest and dividends from which tax deductions have been made.
This applies to all asset management companies, banks, credit institutions and other enterprises that pay out interest and dividends and that are required to make tax deductions from these amounts.
496 – Tax deductions from interest and dividends
Note that in this box you should only enter the preliminary tax deducted from interest and dividends. If you fill in this box, you must report the basis for the tax deduction in box 492 – Basis for tax deduction from interest and dividends.
491 – Basis of tax deductions from pension insurance
If you are an employment pension institution, insurance company, etc., enter here the basis for tax to be deducted from benefit payments from e.g. private pension insurance plans that you are required to report in an income statement.
The basis for a tax deduction for general state pension, premium pension and direct pension that is reported per employee, on the other hand, should be reported in the individual statement on the PAYE tax return and not at employer level.
495 – Tax deductions for pension insurance
In this box enter preliminary tax deducted or special income tax for non-residents deducted from pension payments. If you report tax deductions from pension insurance, you must also report the basis in box 491 – Basis for tax deductions from pension insurance.
Deductions from employer’s contributions
Basis and deductions from employer’s contributions, regional support
Regional support applies to employers with some operations in certain industries and that have a permanent establishment in a support area. The basis for regional support may not exceed the basis for employer’s contributions for individuals who have not turned 65 at the beginning of the year. A deduction of 10 percent of the tax basis may be made in box 471 – Basis for deductions, regional support, but may not exceed SEK 7,100 per accounting period.
Basis and deductions from employer’s contributions, research and development
In certain cases, employers may make deductions from employer’s contributions for remuneration to individuals involved in research and development. As an employer, you may then make a deduction of 10 per cent of the contribution basis. The total deduction may not exceed SEK 230,000 per corporate group and accounting period.
471 – Basis for deductions, regional support
In this box, enter the basis for deductions from the employer’s contributions for regional support.
If you reported a basis for regional support, you must also fill in box 476.
476 – Deduction regional support
In this box, enter deductions from the employer’s contributions for regional support.
If you make a deduction for regional support, you must also fill in box 471 – Basis for deductions, regional support.
470 – Basis for deductions research and development
In this box, enter the basis for deductions from employer’s contributions for remuneration to an individual involved in research and development and who is covered by the rules on deductions.
Also, enter the deduction in box 475 – Deductions, research and development.
475 – Deductions, research and development
In this box, enter deductions from employer’s contributions for remuneration to individuals involved in research and development. Also fill in the basis in box 470 – Basis for R&D.
Special payroll tax, SLF
486 – Special payroll tax (SLF), profit-sharing
In this box, enter special payroll tax (SLF) on contributions to a profit-sharing trust and disability pension.
If you report special payroll tax here, you must report the basis for the special payroll tax in box 481 – Basis for special payroll tax (SLF), profit-sharing.
481 – Basis for special payroll tax (SLF), profit-sharing
In this box, enter the basis for special payroll tax (SLF) on contributions to a profit-sharing trust and disability pension. You must then also report box 486 – Special payroll tax on contributions to a profit-sharing trust.
Support of minor importance (de minimis)
If you have received support of minor importance, fill in box 462 – Support of minor importance, and enter in the box all the support of minor importance that your company has received this year and in the two tax years prior to this. Also, enter which authority has paid the support, the amount and the year of the payment. If your company has not received any support of minor importance, this must also be stated.
If there is not enough space in the box, you must send a letter to your tax office setting out this information.
No permanent establishment in Sweden
302 – No permanent establishment in Sweden
Place an x in this box if the company about which you are providing information has no permanent establishment in Sweden.
A foreign employer that has no permanent establishment in Sweden should not pay a general payroll fee.
Please fill in your contact information
In the service, you can fill in the details of one or more contact persons at the company. If you want, you can specify an area of expertise for each person. It is not mandatory to provide contact information, but if you do, it is easier for us to reach you if necessary.
If you have previously saved contact information, this can be seen under Contacts.
You can also make changes to saved contact information from the service’s home page. The information you provide can only be viewed by the Swedish Tax Agency and is only used to enable us to reach you if necessary.
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