If any corrections need to be made to a PAYE return that you have already filed, you must file a new PAYE return for the relevant reporting period.
You can amend employer contributions and increase the amount of deducted tax you have declared for an individual, but you cannot normally reduce the amount of deducted tax you have declared.
If you have overpaid an employee, it is often possible to correct the overpayment by reducing future salary payments (this is called “offsetting”). If you cannot offset an incorrect salary payment, you can demand repayment of the amount in question from the employee.
When you have submitted an amended PAYE return, you will not be able to check the adjusted amounts on your tax account until the Swedish Tax Agency has reached a review decision.
Please use our PAYE return e-service, “Lämna arbetsgivardeklaration”, to correct a PAYE return that you have already filed. The e-service calculates the total employer contributions, special payroll tax on earned income, and deducted tax on the basis of the information that you provide. If you file your PAYE return on a printed form, you must calculate the total employer contributions, special payroll tax on earned income and deducted tax amounts yourself.
When you have logged into our PAYE return e-service, “Lämna arbetsgivardeklaration”, you can view the PAYE returns that have already been filed by clicking on “Inlämnade arbetsgivardeklarationer”. Click on the relevant reporting period to make the necessary correction. Select “Visa deklaration” (“View PAYE return”) and then click on “Rätta uppgifter” (“Correct details”).
If you only intend to amend details in the employer section (“Arbetsgivare”), move on to the next step by clicking on “Nästa”. Amend the incorrect details and save your changes by clicking on “Spara”. Then move on to the next step by clicking on “Nästa”.
If you intend to correct details for an individual payee, click on that person’s personal identity number. Amend the incorrect details, then save your changes by clicking on “Spara”. Then move on to the next step by clicking on “Nästa”. If you do not intend to correct any details in the employer section (“Arbetsgivare”), move on to the next step by clicking on “Nästa”.
You will see a summary of the details you have registered. When you have confirmed that the details are correct, put an x in the box “Jag har granskat att uppgifterna stämmer” (“I have checked that the details I have entered are correct”). Sign and submit your PAYE return. When you have filed your PAYE return, we will issue you with a receipt.
If you have to submit one or more amended files from your payroll system, you can upload them instead of registering them manually.
If you would like to provide an explanation or supporting information relating to your corrected PAYE return, you can send it by email or in a letter.
Alternatively, you can write to us at the following address:
Skatteverket
205 30 Malmö
When you submit corrected information for a payee, it is important that you use the same specification number for the correction as the previously submitted information. Otherwise, the correction will be saved as additional information relating to this payee, instead of replacing the information provided earlier.
You must also inform the payee of the corrected information that you have provided to the Swedish Tax Agency. The payee will be able to see any corrected information when they log in to “My pages” (“Mina sidor”).
There are two ways to correct a payroll overpayment. You can either offset the overpayment by reducing a future salary payment, or you can demand repayment of the gross compensation amount from the employee.
Offsetting a compensation overpayment means reducing a future salary payment by the amount in question.
Alf’s monthly salary is SEK 30,000. In March of year 1, Alf receives a full salary payment even though he was absent to care for a sick child for one week. Since Alf received a salary overpayment in March, his employer makes a salary deduction of SEK 6,000 in April of year 1 for Alf’s days of absence.
The salary payment of SEK 30,000 must be reported in his employer´s PAYE return relating to payments made in March of year 1. Preliminary tax must be deducted from the gross salary payment of SEK 30,000 in accordance with the relevant tax table.
The salary payment of SEK 24,000 must be reported in the PAYE return relating to payments made in April of year 1. Preliminary tax must be deducted from the gross salary payment of SEK 24,000 in accordance with the relevant tax table.
This solution applies whether the salary overpayment is offset during year 1 or after the end of that year, during year 2.
If you issue a repayment demand for a compensation overpayment made to a payee, this means that you demand repayment of the gross compensation paid: i.e., both the salary overpayment and the deducted preliminary tax that you have reported to the Swedish Tax Agency.
If you demand repayment, you must correct the relevant information for the individual concerned in your PAYE return. You must make this correction for the reporting period to which the overpayment relates. You must only correct the compensation amount reported. The deducted tax must not be changed.
Since you are filing a new PAYE return, this means you are also requesting a review of the Swedish Tax Agency’s decision regarding employer contributions. We cannot repay deducted preliminary tax that you have reported to the Swedish Tax Agency. This is because the deducted tax amount is credited to the payee as soon as it is reported to the Swedish Tax Agency.
Britta’s monthly salary is SEK 60,000. In July of year 1, Britta receives a full salary payment even though she was absent to care for a sick child for two weeks. While Britta is at home, she decides to leave her job and resigns with immediate effect.
When Britta leaves her job, she has an outstanding debt to her employer for the two-week period for which she received a salary but did not work. It turns out that Britta has taken more days of annual leave than she is entitled to under the terms of her employment contract. This is because she ended her employment before the end of the year. Her employer therefore requires Britta to repay SEK 40,000. Britta has no unpaid salary against which her employer could offset the amount owed.
The salary payment of SEK 60,000 has been reported in her employer´s PAYE return relating to payments made in July of year 1. Preliminary tax has been deducted on SEK 60,000 in accordance with the relevant tax table.
After Britta ends her employment, her employer claims that Britta owes SEK 40,000 due to an overpayment of gross salary, and requires her to repay the full amount of SEK 40,000.
Since a repayment demand has been issued, Britta’s employer can request a review of their employer contributions and correct the individual statement already filed relating to Britta’s salary payment of July of year 1. This review request should state that Britta’s income amounts to SEK 20,000, and that the basis for employer contributions should therefore be SEK 20,000 instead of SEK 60,000. The deducted tax calculated on the basis of SEK 60,000 remains unchanged.
The employer contributions can be reviewed since Britta has been issued with a repayment demand. A correction can be made even if Britta has not repaid the amount she owes. Her employer will receive a refund for employer contributions on the overpaid salary amount of SEK 40,000. The deducted tax that has been paid to the Swedish Tax Agency will be credited to Britta when we reach a decision regarding her final tax.
The correction Britta’s employer has made to the individual statement filed for her – adjusting her compensation from SEK 60,000 to SEK 20,000 – will also be transferred to Britta’s prefilled tax return. The preliminary tax deducted from Britta’s salary will be credited to her.
The same rules apply regardless of whether a repayment demand is issued in the same year as the overpayment, or in a later financial year.
When you need to delete data relating to an individual employee, select “ta bort” (“delete”) under "redigera betalningsmottagare” (“edit details on a payee”). A deletion task is then created, which is visible in the list of payees.
For example, if you have submitted data relating to the wrong person, or entered an incorrect personal identity number, you must submit both of the following:
You cannot delete data that includes deducted tax declared for a payee – unless you have reported the data for the wrong person.
If – for previous reporting periods – you have reported compensation for an individual employee that is not included in the basis for employer contributions, and you discover that this compensation has become contributions-liable, you must pay employer contributions on the total amount.
You must report the total contributions-liable compensation amount during the reporting period in which you discover this liability. You must enter the share of compensation that you have previously reported as non-contributions-liable in box 010: Settlement relating to non-contributions-liable compensation (“Avräkning från avgiftsfri ersättning”)
You hire an employee on a temporary basis for a job for which you do not expect salary and benefits payments during the year to exceed SEK 1,000. You pay the employee SEK 500 in May and report this compensation in your PAYE return for the May reporting period by entering the amount in box 131 (“Cash compensation that is not included in the basis for social security contributions”).
You hire this payee again in November, and pay them SEK 1,000.
The compensation paid for work this year exceeds SEK 1,000, and you must now report the full amount paid (SEK 1,500) in your PAYE return for the November reporting period. You report this amount by entering SEK 1,500 in box 011 for cash compensation included in the basis for employer contributions. Enter SEK 500 in box 010: the amount that you previously reported in box 131 as “Cash compensation that is not included in the basis for social security contributions”.
This is also the way to manage compensation payments reported using a particular code, when compensation previously reported as non-contributions-liable becomes contributions-liable.
You must normally include the value of parking benefit in the amount entered in box 012 (“Other taxable benefits”) in your PAYE return per employee. The temporary tax exemption for free parking benefit in connection with the workplace is valid from 1 April 2020 to 31 December 2021.
You must not report the value of free parking benefit for this period. If you have reported free parking benefit for the whole – or part of the – period, you amend the amount that you entered in box 012 previously, and delete the value of the parking benefit. If your employee does not receive any other benefits that have to be entered in box 012, enter (0) in this box.
Even if the employee paid for their fuel benefit through net salary deductions, you must still declare the total value of this benefit (including any amount above the market value) in box 018.
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 amount above the market value: i.e., SEK 200.
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 amount above the market value).
Even if the employee paid for their fuel benefit through net salary deductions, you must still declare the total value of this benefit (including any amount above the market value) in box 018. Net salary deductions must be deducted from the car benefit instead: box 013. If the value of the car benefit is not sufficiently high, a deduction must be made from the fuel benefit: box 018. The calculated employer contributions amount will therefore be too high. In order to be charged the correct amount, you must request a review of your PAYE return.
Company vehicle: SEK 2,500
Fuel for a company vehicle: SEK 1,000, net salary deduction corresponding to the total value of this benefit.
Box 013: SEK 1,500 (SEK 2,500 – SEK 1,000)
Box 018: SEK 1,200 (SEK 1,000 × 1.2)
Car benefit: SEK 2,500, net salary deduction corresponding to the value of this benefit
Fuel for a company vehicle, SEK 1,000, net salary deduction corresponding to the total value of this benefit.
Box 013: SEK 0 (SEK 2,500 – SEK 2,500)
Box 018: SEK 200 (SEK 1,000 × 1.2 – SEK 1,000)
The calculated employer contributions amount is too high, so the employer must request a review of their PAYE return in order to be charged the correct amount.
If you had no employees during the eligibility period (from 10 September 2020 until the point at which you hired an employee during the period 1 July 2021 to 31 December 2022), your company was eligible for Growth Support. It was possible to claim a reduced rate of employer contributions for up to two employees for the period in question.
If you already had an employee at the beginning of the eligibility period, you were entitled to claim Growth Support for an additional employee hired during the period 1 July 2021 to 31 December 2022. This was only applicable if your first employee was still employed by you when you hired the second person.
The rules also stipulated that, from 10 September 2020, the person you employed must not have been employed in any other operations run directly or indirectly by you or any of your close relatives. Furthermore, this employee could not be a partner or director of your company, or a family member of a partner or director.
Company B had no employees on 10 September 2020 but then employed someone for the period 1 May 2021 to 31 August 2021. The company subsequently hired another employee on 1 October 2021. Company B was not eligible for Growth Support since its first employee was no longer employed by the company.
Ami has a sole trader business and owns a limited company. These companies are part of an associate enterprise and are therefore regarded as one employer. This means both companies must fulfil the Growth Support eligibility requirements. If both companies met the Growth Support eligibility requirements and one person was employed by the sole trader business on 1 November 2021, the sole trader business was entitled to Growth Support. When another individual was employed by the sole trader business on 1 February 2022, the sole trader business was also entitled to Growth Support for this second employee. If, on the other hand, the other individual was employed by the limited company, the limited company was not entitled to Growth Support because the subsidy can only be paid to one business.
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 420 | 31,42 | 430 |
Growth support | 421 | 10,21 | 431 |
Born 1938 to 1957 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 440 | 19,80 | 445 |
Born 1938 to 1957 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 750 | 23,65 | 950 |
Growth support, born 1958 or after | 786 | 10,21 | 986 |
Born 1938-1957 | 751 | 10,21 | 951 |
Growth support, born 1938 to 1957 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 753 | 23,85 | 953 |
Growth support, born 1958 or after | 789 | 10,21 | 989 |
Born 1938 to 1957 | 754 | 10,21 | 954 |
Growth support, born 1938 to 1957 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 760 | 19,39 | 960 |
Growth support, born 1958 or after | 700 | 0 | 900 |
Born 1957 or before | 761 | 0 | 961 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 763 | 19,19 | 963 |
Growth support, born 1958 or after | 703 | 0 | 903 |
Born 1957 or before | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 770 | 7,77 | 970 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 773 | 7,57 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 780 | 12,03 | 980 |
Growth support, born 1958 or after | 706 | 10,21 | 906 |
Born 1938 to 1957 | 781 | 10,21 | 981 |
Growth support, born 1938 to 1957 | 707 | 10,21 | 907 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1958 or after | 783 | 12,23 | 983 |
Growth support, born 1958 or after | 709 | 10,21 | 909 |
Born 1938 to 1957 | 784 | 10,21 | 984 |
Growth support, born 1938 to 1957 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -20 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 424 | 10,21 | 434 |
Born 1957 or after | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1956 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 443 | 10,21 | 448 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 440 | 19,80 | 445 |
Born 1938 to 1956 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 720 | 10,21 | 920 |
Born 1957 or after | 750 | 23,71 | 950 |
Reduced fee for first employee, born 1957 or after | 786 | 10,21 | 986 |
Born 1938-1956 | 751 | 10,21 | 951 |
Reduced fee for first employee, born 1938 to 1956 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 722 | 10,21 | 922 |
Born 1957 or after | 753 | 23,91 | 953 |
Reduced fee for first employee, born 1957 or after | 789 | 10,21 | 989 |
Born 1938 to 1956 | 754 | 10,21 | 954 |
Reduced fee for first employee, born 1938 to 1956 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1957 or after | 760 | 19,33 | 960 |
Reduced fee for first employee, born 1957 or after | 700 | 0 | 900 |
Born 1956 or before | 761 | 0 | 961 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 1957 or after
| 763 | 19,13 | 963 |
Reduced fee for first employee, born 1957 or after | 703 | 0 | 903 |
Born 1956 or before | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1957 or after | 770 | 7,71 | 970 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 1957 or after | 773 | 7,51 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 732 | 10,21 | 932 |
Born 1957 or after | 780 | 12,09 | 980 |
Reduced fee for first employee, born 1957 or after | 706 | 10,21 | 906 |
Born 1938 to 1956 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1956 | 707 | 10,21 | 907 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 734 | 10,21 | 934 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000
| 783 | 12,29 | 983 |
Reduced fee for first employee, born 1957 or after | 709 | 10,21 | 909 |
Born 1938 to 1956 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1956 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -19,59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 424 | 10,21 | 434 |
Born 2000 to 2004, salary up to SEK 25,000 | 7001 | 19,73 | 9001 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1956 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 443 | 10,21 | 448 |
Born 2000 to 2004, salary up to SEK 25,000 | 7003 | 14,51 | 9003 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 440 | 19,80 | 445 |
Born 1938 to 1956 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 720 | 10,21 | 920 |
Born 2000 to 2004, salary up to SEK 25,000 | 7005 | 16,27 | 9005 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 750 | 23,71 | 950 |
Reduced fee for first employee, born 1957 or after | 786 | 10,21 | 986 |
Born 1938-1956 | 751 | 10,21 | 951 |
Reduced fee for first employee, born 1938 to 1956 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 722 | 10,21 | 922 |
Born 2000 to 2004, salary up to SEK 25,000 | 7007 | 16,36 | 9007 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 753 | 23,91 | 953 |
Reduced fee for first employee, born 1957 or after | 789 | 10,21 | 989 |
Born 1938 to 1956 | 754 | 10,21 | 954 |
Reduced fee for first employee, born 1938 to 1956 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 2000 to 2004, salary up to SEK 25,000 | 7009 | 8,68 | 9009 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 760 | 19,33 | 960 |
Reduced fee for first employee, born 1957 or after | 700 | 0 | 900 |
Born 1956 or before | 761 | 0 | 961 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 2000 to 2004, salary up to SEK 25,000 | 7011 | 8,59 | 9011 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000
| 763 | 19,13 | 963 |
Reduced fee for first employee, born 1957 or after | 703 | 0 | 903 |
Born 1956 or before | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 2000 to 2004, salary up to SEK 25,000 | 7013 | 3,46 | 9013 |
Born 1957 or after Born 2000 to 2007, salary over SEK 25,000 | 770 | 7,71 | 970 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 2000 to 2004, salary up to SEK 25,000 | 7015 | 3,37 | 9015 |
Born 1957 or after Born 2000 to 2007, salary over SEK 25,000 | 773 | 7,51 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 732 | 10,21 | 932 |
Born 2000 to 2004, salary up to SEK 25,000 | 7017 | 11,05 | 9017 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 780 | 12,09 | 980 |
Reduced fee for first employee, born 1957 or after | 706 | 10,21 | 906 |
Born 1938 to 1956 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1956 | 707 | 10,21 | 907 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 734 | 10,21 | 934 |
Born 2000 to 2004, salary up to SEK 25,000 | 7019 | 11,14 | 9019 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000
| 783 | 12,29 | 983 |
Reduced fee for first employee, born 1957 or after | 709 | 10,21 | 909 |
Born 1938 to 1956 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1956 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -19,59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Further reduction in employer contributions for June to August 2022 for those aged between 19 and 23.
The Riksdag has decided on a temporary reduction in employer contributions for persons born between 1999 and 2003. For compensation up to SEK 25,000 per month, the employer contribution rate is 10.21% for payments made during June, July and August 2022. For the part of the compensation that exceeds SEK 25,000, the full employer contribution rate applies: 31.42%.
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 | 424 | 10,21 | 434 |
Born 1999 to 2003, salary up to SEK 25,000 | 7001 | 19,73 | 9001 |
Born 1957 or after | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1956 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2004 to 2006, salary up to SEK 25,000 | 443 | 10,21 | 448 |
Born 1999 to 2003, salary up to SEK 25,000 | 7003 | 14,51 | 9003 |
Born 1957 or after | 440 | 19,80 | 445 |
Born 1938 to 1956 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 | 720 | 10.21 | 920 |
Born 1957 or after | 750 | 23.71 | 950 |
Reduced fee for first employee, born 1957 or after | 786 | 10.21 | 986 |
Born 1938-1956 | 751 | 10.21 | 951 |
Reduced fee for first employee, born 1938 to 1956 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2004 to 2006, salary up to SEK 25,000 | 722 | 10,21 | 922 |
Born 1999 to 2003, salary up to SEK 25,000 | 7007 | 16,36 | 9007 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 753 | 23,91 | 953 |
Reduced fee for first employee, born 1957 or after | 789 | 10,21 | 989 |
Born 1938 to 1956 | 754 | 10,21 | 954 |
Reduced fee for first employee, born 1938 to 1956 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1999 to 2003, salary up to SEK 25,000 | 7009 | 8,68 | 9009 |
Born 1957 or after | 760 | 19,33 | 960 |
Reduced fee for first employee, born 1957 or after | 700 | 0 | 900 |
Born 1956 or before | 761 | 0 | 961 |
Employees posted from Québec but salary paid by Swedish payer (within the group) | |||
Born 2004 to 2006, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 1999 to 2003, salary up to SEK 25,000 | 7011 | 8,59 | 9011 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000
| 763 | 19,13 | 963 |
Reduced fee for first employee, born 1957 or after | 703 | 0 | 903 |
Born 1956 or before | 764 765 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1999 to 2003, salary up to SEK 25,000 | 7013 | 3,46 | 9013 |
Born 1957 or after | 770 | 7,71 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2004 to 2006, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 1999 to 2003, salary up to SEK 25,000 | 7015 | 3,37 | 9015 |
Born 1957 or after | 773 | 7,51 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 | 732 | 10,21 | 932 |
Born 1999 to 2003, salary up to SEK 25,000 | 7017 | 11,05 | 9017 |
Born 1957 or after | 780 | 12,09 | 980 |
Reduced fee for first employee, born 1957 or after | 706 | 10,21 | 906 |
Born 1938 to 1956 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1956 | 707 | 10,21 | 907 |
Employees posted to Québec; salary paid by payer in Québec, within the group | |||
Born 2004 to 2006, salary up to SEK 25,000 | 734 | 10,21 | 934 |
Born 1999 to 2003, salary up to SEK 25,000 | 7019 | 11,14 | 9019 |
Born 1957 or after | 783 | 12,29 | 983 |
Reduced fee for first employee, born 1957 or after | 709 | 10,21 | 909 |
Born 1938 to 1956 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1956 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -19,59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Further reduction in employer contributions for June to August 2021 for those aged between 19 and 23.
The Riksdag has decided on a temporary reduction in employer contributions for persons born between 1998 and 2002. For compensation up to SEK 25,000 per month, the employer contribution rate is 10.21% for payments made during June, July and August 2021. For the part of the compensation that exceeds SEK 25,000, the full employer contribution rate applies: 31.42%.
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 | 424 | 10,21 | 434 |
Born 1998 to 2002, salary up to SEK 25,000 | 7001 | 19,73 | 9001 |
Born 1956 or after | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1955 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2003 to 2005, salary up to SEK 25,000 | 443 | 10,21 | 448 |
Born 1998 to 2002, salary up to SEK 25,000 | 7003 | 14,51 | 9003 |
Born 1956 or after | 440 | 19,80 | 445 |
Born 1938 to 1955 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 | 720 | 10,21 | 920 |
Born 1998 to 2002, salary up to SEK 25,000 | 7005 | 16,23 | 9005 |
Born 1956 or after | 750 | 23,82 | 950 |
Reduced fee for first employee, born 1956 or after | 786 | 10,21 | 986 |
Born 1938-1955 | 751 | 10,21 | 951 |
Reduced fee for first employee, born 1938 to 1955 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2003 to 2005, salary up to SEK 25,000 | 722 | 10,21 | 922 |
Born 1998 to 2002, salary up to SEK 25,000 | 7007 | 16,41 | 9007 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 753 | 24,02 | 953 |
Reduced fee for first employee, born 1956 or after | 789 | 10,21 | 989 |
Born 1938 to 1955 | 754 | 10,21 | 954 |
Reduced fee for first employee, born 1938 to 1955 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1998 to 2002, salary up to SEK 25,000 | 7009 | 8,63 | 9009 |
Born 1956 or after | 760 | 19,22 | 960 |
Reduced fee for first employee, born 1956 or after | 700 | 0 | 900 |
Born 1955 or before | 761 | 0 | 961 |
Employees posted from Québec but salary paid by Swedish payer (within the group) | |||
Born 2003 to 2005, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 1998 to 2002, salary up to SEK 25,000 | 7011 | 8,54 | 9011 |
Born 1956 or after
| 763 | 19,02 | 963 |
Reduced fee for first employee, born 1956 or after | 703 | 0 | 903 |
Born 1955 or before | 764 765 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1998 to 2002, salary up to SEK 25,000 | 7013 | 3,41 | 9013 |
Born 1956 or after | 770 | 7,6 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2003 to 2005, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 1998 to 2002, salary up to SEK 25,000 | 7015 | 3,32 | 9015 |
Born 1956 or after Born 1998 to 2005, salary over SEK 25,000 | 773 | 7,4 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 | 732 | 10,21 | 932 |
Born 1998 to 2002, salary up to SEK 25,000 | 7017 | 11,1 | 9017 |
Born 1956 or after Born 1998 to 2005, salary over SEK 25,000 | 780 | 12,2 | 980 |
Reduced fee for first employee, born 1956 or after | 706 | 10,21 | 906 |
Born 1938 to 1955 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1955 | 707 | 10,21 | 907 |
Employees posted to Québec; salary paid by payer in Québec, within the group | |||
Born 2003 to 2005, salary up to SEK 25,000 | 734 | 10,21 | 934 |
Born 1998 to 2002, salary up to SEK 25,000 | 7019 | 11,19 | 9019 |
Born 1956 or after | 783 | 12,4 | 983 |
Reduced fee for first employee, born 1956 or after | 709 | 10,21 | 909 |
Born 1938 to 1955 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1955 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -19,59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 424 | 10,21 | 434 |
Born 1955 or after | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1954 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2002 to 2004, salary up to SEK 25,000 | 443 | 10,21 | 448 |
Born 1955 or after | 440 | 19,80 | 445 |
Born 1938 to 1954 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 720 | 10,21 | 920 |
Born 1955 or after | 750 | 23,81 | 950 |
Reduced fee for first employee, | 786 | 10,21 | 986 |
Born 1938-1954 | 751 | 10,21 | 951 |
Reduced fee for first employee, born 1938 to 1954 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2002 to 2004, salary up to SEK 25,000 | 722 | 10,21 | 922 |
Born 1955 or after | 753 | 24,01 | 953 |
Reduced fee for first employee, born 1955 or after | 789 | 10,21 | 989 |
Born 1938 to 1954 | 754 | 10,21 | 954 |
Reduced fee for first employee, born 1938 to 1954 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1955 or after | 760 | 19,23 | 960 |
Reduced fee for first employee, born 1955 or after | 700 | 0 | 900 |
Born 1954 or before | 761 | 0 | 961 |
Employees posted from Québec or the Philippines but salary paid by Swedish payer (within the group) | |||
Born 1955 or after | 763 | 19,03 | 963 |
Reduced fee for first employee, born 1956 or after | 703 | 0 | 903 |
Born 1954 or before | 764 765 | 0 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1955 or after | 770 | 7,61 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2002 to 2004, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 1955 or after | 773 | 7,41 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 780 | 12,29 | 980 |
Reduced fee for first employee, | 706 | 10,21 | 906 |
Born 1938 to 1953 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1953 | 707 | 10,21 | 907 |
Employees posted to Québec; salary paid by payer in South Korea, within the group | |||
Born 1954 or after | 783 | 12,49 | 983 |
Reduced fee for first employee, born 1954 or after | 709 | 10,21 | 909 |
Born 1938 to 1953 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1953 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 424 | 10,21 | 434 |
Born 1954 or after | 420 | 31,42 | 430 |
Born 2001-2003, salary above SEK 25,000 | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1953 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2001 to 2003, salary up to SEK 25,000 | 443 | 10,21 | 448 |
Born 1954 or after | 440 | 19,80 | 445 |
Born 2001 to 2003, salary above SEK 25,000 | 440 | 19,80 | 445 |
Födda 1938-1953 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 720 | 10,21 | 920 |
Born 1954 or after | 750 | 23,91 | 950 |
Born 2001 to 2003, salary above SEK 25,000 | 750 | 23,91 | 950 |
Reduced fee for first employee, born 1954 or after | 786 | 10,21 | 986 |
Born 1938 to 1953 | 751 | 16,36 | 951 |
Reduced fee for first employee, born 1938 to 1953 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 6,15 | 952 |
Employees posted to Québec | |||
Born 1954 or after | 753 | 24,11 | 953 |
Reduced fee for first employee, born 1954 or after | 789 | 10,21 | 989 |
Born 1938 to 1953 | 754 | 16,36 | 954 |
Reduced fee for first employee, born 1938 to 1953 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 6,15 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1954 or after | 760 | 19,13 | 960 |
Born 2001 to 2003, salary above SEK 25,000 | 760 | 19,13 | 960 |
Reduced fee for first employee, born 1954 or after | 700 | 0 | 900 |
Born 1938 to 1953 | 761 | 6,15 | 961 |
Employees posted from Québec; Salary paid by Swedish payer (within the group) | |||
Born 2001 to 2003, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 1954 or after | 763 | 18,93 | 963 |
Born 2001 to 2003, salary above SEK 25,000 | 763 | 18,93 | 903 |
Reduced fee for first employee, born 1954 or after | 703 | 0 | 903 |
Born 1938 to 1953 | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1954 or after | 770 | 7,51 | 970 |
Born 2001 to 2003, salary over SEK 25,000 | 770 | 7,51 | 970 |
Employees posted from Québec | |||
Born 2001 to 2001, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 2001 to 2003, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1954 or after | 773 | 7,31 | 973 |
Born 2001 to 2003, salary over SEK 25,000 | 773 | 7,31 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 732 | 10,21 | 932 |
Born 1954 or after | 780 | 12,29 | 980 |
Born 2001 to 2003, salary above SEK 25,000 | 780 | 12,29 | 980 |
Reduced fee for first employee, | 706 | 10,21 | 906 |
Born 1938 to1953 | 781 | 10,21 | 981 |
Reduced fee for first employee, | 707 | 10,21 | 907 |
Posted to Québec; salary paid by payer in South Korea (within the group) | |||
Born 2001 to 2003, salary up to SEK 25,000 | 734 | 10,21 | 932 |
Born 1954 or after | 783 | 12,49 | 983 |
Born 2001 to 2003, salary above SEK 25,000 | 783 | 12,49 | 983 |
Reduced fee for first employee, | 709 | 10,21 | 909 |
Born 1938 to1953 | 784 | 10,21 | 984 |
Reduced fee for first employee, | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income, for example on certain contract insurances | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1953 | 422 | 10,21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 1954 or after | 440 | 19,80 | 445 |
Born 1938 to 1953 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 750 | 23,91 | 950 |
Reduced fee for first employee, born 1954 or after | 786 | 10,21 | 986 |
Born 1938 to 1953 | 751 | 10,21 | 951 |
Reduced fee for first employee, | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec | |||
Born 1954 or after | 753 | 24,11 | 953 |
Reduced fee for first employee, | 789 | 10,21 | 989 |
Born 1938 to 1953 | 754 | 10,21 | 954 |
Reduced fee for first employee, born 1938 to 1953 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 760 | 19,13 | 960 |
Reduced fee for first employee, born 1954 or after | 700 | 0 | 900 |
Born 1953 or before | 761 | 0 | 961 |
Employees posted from Québec; salary paid by Swedish payer (within the group) | |||
Born 1954 or after | 763 | 18,93 | 963 |
Reduced fee for first employee, born 1954 or after | 703 | 0 | 903 |
Born 1953 or before | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 770 | 7,51 | 970 |
Employees posted from Québec | |||
Born 1954 or after | 773 | 7,31 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 780 | 12,29 | 980 |
Reduced fee for first employee, born 1954 or after | 706 | 10,21 | 906 |
Born 1938 to 1953 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1953 | 707 | 10,21 | 907 |
Employees posted to Québec; salary paid by payer in South Korea (within the group) | |||
Born 1954 or after | 783 | 12,49 | 983 |
Reduced fee for first employee, born 1954 or after | 709 | 10,21 | 909 |
Born 1938 to 1953 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1953 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income, for example on certain contract insurances | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Basis for | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 420 | 31,42 | 430 |
Reduced fee for first employee | 421 | 10,21 | 431 |
Born 1938 to 1953 | 422 | 16,36 | 432 |
Born 1937 or before | 423 | 6,15 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 1954 or after | 440 | 19,80 | 445 |
Born 1938 to 1953 | 441 | 10,21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 750 | 23,91 | 950 |
Reduced fee for first employee, born 1954 or after | 786 | 10,21 | 986 |
Born 1938 to 1953 | 751 | 16,36 | 951 |
Reduced fee for first employee, born 1938 to1953 | 787 | 10,21 | 987 |
Born 1937 or before | 752 | 6,15 | 952 |
Employees posted to Québec | |||
Born 1954 or after | 753 | 24,11 | 953 |
Reduced fee for first employee, born 1954 or after | 789 | 10,21 | 989 |
Born 1938-1953 | 754 | 16,36 | 954 |
Reduced fee for first employee, born 1938 to 1953 | 790 | 10,21 | 990 |
Born 1937 or before | 755 | 6,15 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 760 | 19,13 | 960 |
Reduced fee for first employee, born 1954 or after | 700 | 0 | 900 |
Born 1953 or before | 761 | 6,15 | 961 |
Employees posted from Québec; salary paid by Swedish payer (within the group) | |||
Born 1954 or after | 763 | 18,93 | 963 |
Reduced fee for first employee, born 1954 or after | 703 | 0 | 903 |
Born 1953 or before | 764 | 0 | 964 |
Code 3: Salary paid by non-Swedish employer
Postings from Canada, USA, India or South Korea
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 770 | 7,51 | 970 |
Employees posted from Québec | |||
Born 1954 or after | 773 | 7,31 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 780 | 12,29 | 980 |
Reduced fee for first employee, born 1954 or after | 706 | 10,21 | 906 |
Born 1938-1953 | 781 | 10,21 | 981 |
Reduced fee for first employee, born 1938 to 1953 | 707 | 10,21 | 907 |
Employees posted to Québec; salary paid by payer in Québec (within the group) | |||
Born 1954 or after | 783 | 12,49 | 983 |
Reduced fee for first employee, born 1954 or after | 709 | 10,21 | 909 |
Born 1938 to 1953 | 784 | 10,21 | 984 |
Reduced fee for first employee, born 1938 to 1953 | 710 | 10,21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: on certain contract insurances, for example | 480 | 24,26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24,26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |