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").

As an employer, you have to declare payments and deducted preliminary tax for each payee in a monthly PAYE return. In each return, you provide us with information about your employees and your business.

As an employer, you can provide your employees with compensation other than money. This kind of compensation is referred to as a benefit. If you give an employee a taxable benefit, you must pay employer contributions and deduct tax on the value of th...

This document is a technical description of the PAYE tax return per employee. It contains information on how to prepare a data file with one or more PAYE tax returns per employee, including a description of how to upload and file PAYE tax returns to ...

If you receive shares through your employment/commission or are allowed to buy shares at a favourable price, a benefit arises that will be taxed as ordinary income.

If you, through your employment or commission, have received options or bought options at a favourable price a benefit occurs.

Skatteverket is accountable to the government, but operates as an autonomous public authority.

Warrants are often subject to vesting rules conditioned with continuous employment. They are not considered to be acquired until they are vested and the restrictions lapse.

A person’s identity is a key that enables them to take part in society. It’s essential for accessing vital services such as healthcare, education and social welfare. Over the past few years, the Swedish Tax Agency has been collaborating with other pu...

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.