The employer must in some situations report salary and other remunerations in an income statement (in Swedish Kontrolluppgift or KU).
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.
The income statements must be filed no later than the 31st of January the year following the income year.
Foreign employers send their forms to Skatteverket in Malmö.
SE-205 31 Malmö
A copy of the KU, or the equivalent information on the payer's own form, must also be sent to the payee.
The amounts provided in an income statement and a PAYE tax return per employee are used by the Swedish Tax Agency when the annual tax return is printed, for example, information from employers, banks, and insurance companies are printed onto the annual tax form which is then sent out to all private persons in Sweden.
The tax return is therefore a compilation of the individual's various incomes. Each person can easily verify that the information contained in the tax return is correct before approving it.
It is therefore important that the information in the income statements is accurate and, that the individual to which the information relates sends in corrections for any inaccurate information.