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» Withholding preliminary income tax – non-established

Withholding preliminary income tax – non-established

A non-established employer is from 1 January 2021 obliged to deduct from payments for work carried out in Sweden.

You need to register your enterprise as an employer in Sweden

If you are a non-Swedish employer and will be making tax deductions, you need to register as an employer in Sweden. You can register through our e-service or by filling in a form. The form is only available in Swedish, but the e-service is also available in English.

PAYE tax returns and tax deductions

As an employer, you have to file PAYE tax returns and make tax deductions for your employees.

Making tax deductions

If you are a non-Swedish employer with no permanent establishment in Sweden, you must deduct tax at the rate of 30% on any payment for work carried out in Sweden – unless the Swedish Tax Agency notifies you that a different tax rate applies. One exception is when a payment does not have to be taxed in Sweden, in accordance with the 183-day rule included in the regulations on special income tax (“särskild inkomstskatt” or “SINK”). In such a case, you do not have to make any deduction. It is up to you to determine whether the 183-day rule applies – you do not need a decision from the Swedish Tax Agency.

The 183-day rule and outsourcing of employees

Filing PAYE tax returns

You must declare the tax you deduct from salaries and any other payments made to employees for work carried out in Sweden by filling in a PAYE tax return once a month. If you have to pay employer contributions in Sweden, you must also declare these in your PAYE tax returns.
You must provide details of every employee in your PAYE tax returns, which you can file through our e-service or by filling in two different forms. (One for employer details and one for information about each employee.)

Other languages

Withholding preliminary income tax – non-established

You need to register your enterprise as an employer in Sweden

PAYE tax returns and tax deductions

Filing PAYE tax returns

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