PAYE return, main statement form (SKV 4786)
Temporary reduced employer contributions for 19–23-year-olds on remuneration paid during the period 1 April 2026–30 September 2027
In 2026, the reduction applies to employees born between 2003 and 2007.
- For Swedish employers, the employer contribution is reduced to 20.81 percent.
- For foreign employers without a permanent establishment in Sweden, the contribution is reduced to 14.5 percent.
The reduced employer contribution applies to remuneration of up to SEK 25,000 per person per month. Full employer contributions are payable on the portion of remuneration exceeding SEK 25,000 per month.
If you, as a registered employer, are not able to use our e-service Lämna arbetsgivardeklaration on “Mina sidor” (My pages), you can, instead, download the form and fill in a PAYE return on paper and send it to us. Send the form to Skatteverket to the address that is pre-printed on the PAYE return form. Please use a fillable-PDF.
You shall submit a main statement form for each reporting period. If you have paid remuneration (salary, etc) to employees, you must also submit an individual statement for each employee. You shall report the total amounts in the main statement form in boxes 487 (total amount of employer contributions, special payroll tax on earned income (SLF)) and 497 (total tax deduction).
You should only enter whole numbers (no fractions under SEK 1) in your PAYE return. If various employer contributions percentage rates apply to your employees, you calculate these contributions separately for each rate. When each calculation is complete, you round down the amounts to the closest whole number, and then you add up all the amounts for each percentage rate in box 487. You add up the tax amounts you have reported on individual statements and on the main statement form in box 497.
If you have nothing to report for a specific reporting period, enter a zero in boxes 487 (total amount of employer contributions, special payroll tax on earned income (SLF)) and 497 (total tax deduction). Leave the other boxes empty.
Please, fill in the corporate identity number for the registered employer and select the period. The personal identity number, corporate identity number or coordination number consists of 10 or 12 digits.
If you have a corporate identity number starting with 665 (Social security agreement) you must use form SKV 4787.
If you are not registered as an employer, please find more information under Arbetsgivarregistrering (registration as an employer).
If you are unsure whether the company or association is registered as an employer, you can retrieve information about this via the service Retrieve company information.
Information
- How to fill in the PAYE return – box by box
- Correcting a PAYE return
- Viktiga datum (information in Swedish)
In order to open the file and read it, you need a program that can read pdf-files. If you need to install a program, such as Adobe Reader, you have to download it.