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End-of-year tasks/Income statements from employers etc.
The employer must in some situations report salary and other remunerations in an income statement (Swedish abbreviation KU). For the 2019 income year, new rules apply to those who have previously reported salaries and other remunerations in the income statements. This applies to both Swedish and foreign payers.
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New rules for the 2019 income year
For the 2019 income year and onwards, new rules apply to those who have previously reported salaries and other remunerations in the income statements KU10–19. From this point most employers have to report payments and tax deductions for each payee each month in the PAYE tax return. This means that the employer must not submit this information in an annual income statement.
In some situations, the employer must report payments in an income statement in the future as well.
What is the information used for?
The amounts provided in an income statement and a PAYE tax return per employee are used by the Swedish Tax Agency when the annual tax return is printed, for example, information from employers, banks, and insurance companies are printed onto the annual tax form which is then sent out to all private persons in Sweden.
The tax return is therefore a compilation of the individual's various incomes. Each person can easily verify that the information contained in the tax return is correct before approving it.
It is therefore important that the information in the income statements is accurate and, that the individual to which the information relates sends in corrections for any inaccurate information.
The income statements must be filed no later than the 31st of January the year following the income year.
Foreign employers send their forms to Skatteverket in Solna or Malmö.
Employers in Albania, Austria, Bosnia-Herzegovina, Bulgaria, Croatia, Czech Republic, Denmark, France, the Faroe Islands, Germany, Greece, Greenland, Hungary, Iceland, Italy, Kosovo, Montenegro, North Macedonia, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain and Turkey send their forms to Skatteverket, Utlandsenheten, SE 205 31 Malmö.
Employers in other countries send to: Skatteverket, Utlandsenheten, SE‑171 94 Solna.
A copy of the KU, or the equivalent information on the payer's own form, must also be sent to the payee.
Instructions in Swedish how to fill in the forms KU10–17, box by box, can be found at the web page Så fyller du i kontrolluppgifterna KU10-17 - ruta för ruta.
Download forms
- KU10 - Kontrolluppgift från arbetsgivare m.fl. (SKV 2300)
- KU13 Kontrolluppgift - Särskild inkomstskatt för utomlands bosatta (SKV 2340)
- KU14 Särskild kontrolluppgift - Pensionsgrundande inkomst och utbyte av kontrolluppgifter (SKV 2303)
- Sammandrag av kontrolluppgifter (SKV 2304)
- KU10 – Income statement from employers etc. (SKV 2300 en)
- KU13 - Income statement - Special income tax for non-residents (SINK) (SKV 2340 en)
- KU14 - Special income statement - Pensionable income and exchange of income statements (SKV 2303 en)
- Summary – Income statements from foreign payers (SKV 2304 en)
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