PAYE return, Individual statement form (SKV 4788)

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 main statement form. Please use a fillable-PDF. Please print double-sided, or print only the first page if you have nothing to report on page two.

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 must fill in one of the tax boxes on the individual statement form (box for amount or checkmark). You should only enter whole numbers (no fractions under SEK 1) in your PAYE return.

If your employee does not have a personal-, coordination- or corporate identity number, you must fill in the date of birth or other identity in box 215 and the boxes for name, address, Tax Identification Number (TIN), place of birth, country code and citizenship.

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).

• Registrera dig som arbetsgivare (in Swedish)

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.

• Retrieve company information

Provide details about absence when you file your PAYE return

From the January 2025 reporting period, as an employer you must provide details about employees' periods of absence from work. This applies if the compensation that you report in your PAYE return has been affected by absences that might qualify them for parental benefit or temporary parental benefit. The Swedish Tax Agency is not responsible for the information itself, but receives it and passes on the information directly to the Swedish Social Insurance Agency.

Filing a PAYE return

Statement of absence - in connection with the PAYE return (SKV 4785)