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- » Declaring Taxes - Businesses
- » PAYE for non-established businesses
- » Withholding preliminary income tax – non-established
Withholding preliminary income tax – non-established
A foreign employer who has no permanent establishment in Sweden should not withhold tax for Swedish preliminary tax on wages paid to an employee. This applies even if the employee is liable to pay tax in Sweden. The employer should inform the employee that it is the employee´s own responsibility to ensure that the preliminary tax is paid.
Payment of preliminary tax
An employee who carries out work in Sweden for a foreign employer without a permanent establishment in Sweden is responsible for ensuring that preliminary tax is paid to the Swedish Tax Agency. If the employee has an unlimited liability to pay tax in Sweden, that is, the employee is resident in Sweden, a preliminary income tax return (SKV 4314) should be filed with the Swedish Tax Agency. The employee will then be debited a special tax (known as “SA" tax) on the basis of the information in the preliminary income tax return. The tax payments should be made to the Tax Agency monthly.
If taxes were withheld
If a foreign employer, despite the above instructions, should withhold Swedish preliminary tax on employee wages only payments which are made to the Swedish Tax Agency will be credited the employee as Swedish preliminary tax.
In these cases the employer should complete a Swedish income statement, which specifies wages, benefits and preliminary tax paid. A foreign employer who has no permanent establishment in Sweden is not bound to fill in a VAT and PAYE return. More information can be found in VAT and PAYE return brochure, SKV 409b.
If the employer withholds tax, but does not deliver the withheld tax to the Swedish Tax Agency
If the foreign employer has withheld tax from the employee´s wages, but has not paid this tax to the Swedish Tax Agency, the employee cannot be credited with the sum deducted. The employee will in this case be taxed for the amount paid by the employer, not taking into account any withheld tax ( the net amount actually received by the employee). The Swedish Tax Agency will then require that tax be paid by the employee.
The employer should supply a Swedish income statement specifying wages and benefits.
Further information in Swedish can be found in the Swedish Tax Agency´s document dated 20041018, no 130 604-04/111, "Ska utländska arbetsgivare som saknar fast driftställe i Sverige göra skatteavdrag?" (Should foreign employers without a permanent establishment in Sweden withhold tax?).
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