Reports from Swedish Tax Agency

The Swedish Tax Agency collaborates with many of society’s stakeholders to meet the needs of citizens, businesses and others. We live in an age of digitalisation and globalisation, and we need to collaborate in order to carry out our mission and achi...

As an employer based outside Sweden and without a permanent establishment here, you can enter into a social security agreement with your employee. Under a social security agreement, an employee declares and pays employer contributions in Sweden on be...

As an employer, you have to pay employer contributions when you provide compensation for work. Here you can check the rates that apply to employees of different ages.

There are four conditions that impact whether the association shall pay taxes on certain income or not. This applies to some rental income, some income from the sale of goods and services, and income from capital.

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.

This information explains how to fill in the PAYE return per employee in the PAYE Return e-service, which you can find on My Pages ("Mina sidor").

If your business qualifies for Growth Support, you are entitled to a reduced rate of employer contributions for up to 24 consecutive calendar months for your first and/or second employee. Growth Support is a type of “de minimis” aid, which means it i...

Do you have a non-Swedish company, legal entity or sole trader business? On this page you can find out what a permanent establishment is

The Swedish Tax Agency makes wage guarantee payments to you, but the bankruptcy trustee or business reorganisation officer decides on the amount that you receive.