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 the Swedish Tax Agency.
Technical description version 1.1.11 PAYE tax returns per employee
Changes in version 184.108.40.206:
Changes in the appendices:
Changes in version 1.1.11:
Changes in the appendices:
Changes in the appendices are listed in the Revision history tab in each appendix, and the text is marked red in the actual appendix.
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 the Swedish Tax Agency.
The technical description is intended primarily for software companies and information providers with their own systems for generating PAYE tax return files.
Salary payments, benefits, other forms of earned income, and tax deductions, should be reported per employee in the PAYE tax return. Other details about the payee should also be reported in the PAYE tax return. This is because the individual statements often form a basis for the payee’s income tax return, in addition to being a specification to the PAYE tax return. Income statements should not be reported for incomes and tax deductions that have been reported per employee in PAYE tax return.
Pensions paid from insurers or institutions for occupational retirement provision, interest paid and dividens paid, should all be reported with the total amounts for all payees i the PAYE tax return. The details should be specified per payee in the income statment, which in turn only needs to be filed once a year.
A PAYE tax return contains reports per employer (main statements) as well as reports per employee (individual statements).
PAYE tax returns per employee should be filed monthly by the registered employer, typically on the 12th in the month following the salary payment. Skatteverket web site contains information on exact dates for filing PAYE tax returns. Filing can be done either electronically or on paper.
PAYE tax returns per employee can be filed electronically via the e-service Arbetsgivardeklaration (PAYE tax return), which is found under Mina sidor at the Swedish Tax Agency’s web site, www.skatteverket.se. Accessing Mina sidor at the e-service requires a Swedish e-ID. There are different features that are available as well, depending on the level of authorisation. For more information, see chapter 5.
It is possible to file the tax return either by uploading a data file or registering the data directly in the e-service, or by using the application programming interface, API, provided by the Swedish Tax Agency.
An authorised representative must always sign the PAYE tax return in the e-service before it can be submitted electronically. Someone other than the authorised representative can prepare the PAYE tax return by uploading a data file or by registering the data directly in the e-service. Data that are uploaded or reported without being filed, can be stored in a defined area in a database provided by the Swedish Tax Agency. Data that have been saved in the defined area cannot be accessed by the Swedish Tax Agency until the PAYE tax return has been signed and filed.
Corrections and requests for review are submitted in the same way as when the tax return was filed. For more information, see chapter 8.
Data files can be uploaded in the e-service Arbetsgivardeklaration. An authorised representative can then sign and file the data directly to the Swedish Tax Agency, provided that the data file being uploaded contains all the data, without errors, required for the PAYE tax return. Or, the authorised representative can choose to save the data in the e-service in order to complete and file the return at a later time.
Before the PAYE tax return is filed, it is possible to upload several files that contain data for the PAYE tax return. For example, it is possible to upload one file with the main statement, and one or more files with individual statements. The files do not have to be uploaded at the same time.
The e-service provides help for calculating employer’s contributions and a summary of tax deducted, making the PAYE tax return complete. This is helpful if the uploaded file contains only individual statements.
The e-service Arbetsgivardeklaration contains forms with input support, facilitating the reporting of PAYE tax return. An authorised representative can then sign and file the PAYE tax return directly to the Swedish Tax Agency, provided that the tax return does not contains any errors. It is possible to save the data in the e-service instead of filing it directly.
It is also possible to change or delete data that have been saved previously in the e-service, regardless of whether you saved the data by registrering them, or by uploading a file. For example, if the data have been saved in an uploaded file, one or more statements can be modified in the file. For more information about corrections and deletion, see chapter 8.
All information on how to register data using the API provided by the Swedish Tax Agency can be found in the agency’s developer portal:
It is most important that the individual statements contain the correct identity and amount. This is because the data will be used as input for the payee’s income taxation. And income earners will be credited tax deducted based on what has been reported in the individual statements.
When individual statements are submitted to the Swedish Tax Agency, the corresponding information should also be sent to the individual to whom the information applies. However, there is no obligation under the taxation legislation to submit aggregated annual information to the individual to whom the information apply.
When an employee (payee) has recevied a benefit (car fuel benefits excluded, see below) and paid for it through a net payroll deduction, the benefit value should be reduced by the net payroll deduction. Even if the employee has paid the whole benefit using a net payroll deduction so that the value is zero (0), the value should still be reported. If, for instance, an employee has received a car benefit to a value of SEK 3,000 and a net payroll deduction of SEK 3,000, the car benefit field (SkatteplBilformanUlagAG, FK013) should be set to 0 and be included in the file.
Car fuel benefit, DrivmVidBilformanUlagAG, FK018, is valued at market value multiplied by 1.2 and the calculated value should be specified in the individual statement. Even if the employee has paid for the car fuel benefit through a net payroll deduction, the whole calculated benefit value should be reported in the FK018 field. The net payroll deduction should instead be reported in field Paid for fuel with car benefit, BetForDrivmVidBilformanUlagAG, FK098.
Remunerations that do not form a basis for employer’s contributions or tax deductions per employee, can be included in the PAYE tax return instead of being reported in an annual income statement.
One example is when the aggregated value of cash remuneration and benefits combined do not reach SEK 1,000 per year and payee. Another example is remunerations smaller than half a price base amount paid by a sports club to an athlete. If the remuneration is reported in a PAYE tax return per employee, it should not be reported in the income statement. If reported in the PAYE tax return, the remunerations should be registered in fields intended for remunerations that do not form the basis for the employer’s contributions and tax deductions, for example KontantErsattningEjUlagSA (FK131), SkatteplOvrigaFormanerEjUlagSA (FK132), and SkatteplBilformanEjUlagSA (FK133). If no tax deduction is made in these situations, a zero (0) should be entered in the field for deducted tax, AvdrPrelSkatt (FK001).
If the nontaxable remuneration has been reported per employee, it may later turn out that the maximum amount for nontaxable remunerations is reached during the course of the year. Then the employer’s contributions should be paid from the first Swedish crown, and previous reporting must be adjusted. There are two options for adjusting the reporting. To provide a solution where all reporting is made in the current accounting period, a new field has been added for adjusting reporting previously done, see option 1 below. Please note that it is not possible to combine options 1 and 2.
The total taxable remuneration so far should be reported as basis for employer’s contributions, in the field KontantErsattningUlagAG (FK011) or in another taxable field.
Amounts previously reported as nontaxable remuneration should be reported in the new field Settlement from nontaxable remuneration, AvrakningAvgiftsfriErs (FK010).
Corrections to a submitted PAYE tax return must be done by reducing the previously reported nontaxable remuneration to zero for the respective period. The total taxable remuneration should then be reported as basis for the employer’s contributions in the accounting period during which the maximum amount is reached.
Sweden has signed several social insurance agreements with foregin countries and territories. The agreements signed with Canada, the U.S.A., India, South Korea, Quebec, and the Philippines, differ from the agreements signed with other countries as they only govern parts of the social insurance benefits. If an employer sends an employee to or from any of these countries, it should be reported in the field SocialforsakringskonventionMed (FK305). Appendix Internal codes contains the Social insurance conventions tab with the codes for each country.
This chapter describes in which situations special authorisation is required to use the test service Testa arbetsgivardeklaration and the e-service Arbetsgivardeklaration. When a special authorisation is required, an authorised signatory or managing director can apply for the authorisation, either via the e-service Ombud och behörigheter (Representatives and authorisations), or by filling out a form on paper. The following authorisation levels are availabe:
The e-service Testa arbetsgivardeklaration does not require a login. This means you do not have to have a registered authority nor a Swedish e-ID in order to test a file.
Uploading and saving a file in the e-service Arbetsgivardeklaration requires a Swedish e-ID, but it does nor require a registered authority with the Swedish Tax Agency.
Being authorised as a representative with reading access enables you to view the PAYE tax returns that have been filed to the Tax Agency. However, it does not enable you to view data that have been saved in the e-service but not filed. Neither does it enable you to edit data or sign and file PAYE tax returns to the Swedish Tax Agency.
Representative with reigstration access is a new level of authority. An authorised signatory or managing director can apply for the authorisation either via the e-service Ombud och behörigheter, or by filling a form on paper.
Being authorised as a representative with registration access enables you to upload files and save data in the e-service, as well as register and edit data. However, it does not enable you to sign and file PAYE tax returns to the Swedish Tax Agency.
Anyone who is a tax return representative for an individual or a company, is authorised to file tax returns, for instance PAYE tax returns, for an individual or a company that is registered as employer. A tax return representative have the same authorities as an authorised signatory (see below).
It is possible to limit the authority of a tax return representative so that the representative does not have access to the individual statements in the PAYE tax return, but still can file the PAYE tax return.
The individual, an authorised signatory, or an authorised representative have full access. Apart from uploading data files and saving data in the e-service, they may
Data that have been uploaded or reported directly in the e-service, are reviewed per each registered employer and accounting period. The data are reviewed in the test service as well as in the e-service, and the reviews may result in two types of errors:
Furthermore, data will be subject to reasonability checks if, for instance, one or more amounts are found to be unreasonably high. It does not necessarily mean that the data are incorrect, but they need to be checked before filing the PAYE tax returns. In such cases it is possible to file the PAYE tax return without changing the data.
For more information about reviews, see section 11.6 and appendix Controls.
The test service Testa arbetsgivardeklaration provided by the Swedish Tax Agency allows you to check that your file has been prepared in accordance with the instructions in this document. It is only the file content that is reviewed. If you test a file that contains only individual statements, it is not possible to perform connection controls between forms that require that the file contains both main statements and individual statements.
When you test a file you will receive a report with the test result. The report contains information on whether the file has been approved or if it contains any errors, and if so what types of errors. You can save and print the report. If the file has an incorrect format, or if it is too large, you will receive an error message.
The e-service Arbetsgivardeklaration allows you to upload data files, register data, and sign and file PAYE tax returns. The e-service also compares the file against certain data with the Tax Agency, for instance whether those registered as employer in the file are registered as employer for the period(s) that the data refer to. If the data contains errors, you will receive a report detailing the errors. The level of detail depends on your authority level. You can save the data in the e-service before filing the PAYE tax return. This allows you to make changes to the data at a later time. For more information, see chapter 3.
When you have signed and filed a PAYE tax return to the Swedish Tax Agency, you will receive an electronic receipt, confirming that the tax agency has received the PAYE tax return.
A PAYE tax return consists of a main statement, i.e. employer level information such as contribution and withholding taxes, and an individual statement, i.e. payee level information. All sums should be reported in whole numbers. For more information see the
Swedish Tax Agency document, no. 131 238881-17/111 of June 8, 2017 (available in Swedish only).
A file that will be uploaded to the e-service, may contain data on either employer level or individual level, or both. For example, the file may contain only main statements, or only individual statements, or one main statement and mulitple individual statements that will be completed at a later time.
The PAYE tax return consists of multiple data fields, some of which are required for filing the tax return. For more information, see appendix XML document structure.
For all main and individual statements, the accounting period must be entered in the field RedovisningsPeriod (FK006).
For all main and individual statements, the personal identity number, the co-ordination number, or the corporate identity number of the registered employer, must be entered in the field AgRegistreradId (FK201).
For all individual statements, the specification number must be entered in the field Specifikationsnummer (FK570), even if only one individual statement is filed per payee. Multiple individual statements with the same specification number for the same payee, accounting period, and registered employer, are not allowed.
When corrections and removal are made to the individual statements, the new individual statement has to have the same specification number as the original statement, otherwise the change will be registered as a new individual statement for the payee. If you file individual statements with the same specification number for one payee, accounting period, and employer, the newly filed statement will replace the originally filed statement with the same identifiers, if such a statement exists. For more information about corrections and removal, see chapter 8.
The main statement of the PAYE tax return should contain employer level information, such as the amount of the employer’s contributions and special payroll tax on income, as well as tax deductions made. In the main statement, the basis and special payroll tax on incomes from transfer to a profit sharing trust should be reported, as well as basis and deductions on regional aid and research and development.
For more information on how the Swedish Tax Agency calculate the sum of employer’s contributions and special payroll tax on income and total tax deducted, see section 11.7, appendix Summary and calculation rules.
Pensions paid from insurers or institutions for occupational retirement provision should be reported in the annual income statements. The total basis for tax deductions and the total of tax deducted for all payees should be reported in the main statement of the PAYE tax return. Reports per payee should not be made in the PAYE tax return. The same applies to the basis for tax deductions and deducted tax on interests and dividends.
The main statement should also contain information on sick cost, including employer’s contributions. It should also be report in the main statement if the employer enterprise lacks a permanent establishment in Sweden.
The individual statement in the PAYE tax return should contain information about each payee. Salaries, benefits and other remunerations, as well as tax deductions, should be reported in the statement.
Certain data that are of no consequence for the calculation of the employer’s contribution should still be reported in the individual statement. This applies, for example, to payments of expenses and information about seafarer’s income, as they form the basis for the payee’s income taxation.
Before you can upload an individual statements file, you have to register the identity of the payee by filling out one of the fields BetalningsmottagarId (FK215), Fodelsetid (FK222) or AnnatId (FK224). If these fields are empty, you will not be able to upload or submit the file to the Swedish Tax Agency.
The field BetalningsmottagarId (FK215) should contain the employee’s personal identity number or co-ordination number, or the corporate identity number of the corporation.
If a person with a coordination number receives a personal identity number, or if they change their existing personal identity number, during an accounting period, reporting should be done using the new number only, regardless of when during the period the new identity number was assigned. The identity number does not have to be altered for statements that have already been filed.
If the individual statement applies to an individual who does not have a personal identity number or a co-ordination number, the following fields must be filled in:
The employee’s date of birth must be entered in the field Fodelsetid (FK222). The format should be YYYYMMDDnnn, where nnn can be any numbers. For example, a person born on June 4, 1989 who lacks a personal identity number or a co-ordination number, the field Fodelsetid could read 19890604001. The three numbers at the end can be used to separate individuals who lacks a personal identity number or a co-ordination number, but who were born on the same date.
The same information used in the field Fodelsetid (FK222) should be applied for all individual statements that the employer reports for one individual, who lacks a personal identity number or a co-ordination number. A new personal identity number or coordination number should be used as soon as it has been assigned. The new number should always be used for the entire accounting period during which it has been assigned. The identity number does not have to be altered for statements that have already been filed.
Should the employee’s address have a format that does not comply with the structure Gata (street), Postnummer (postal code) and Postort (city), the field FriAdress (FK230) can be used. If the field FriAdress (FK230) is used, the field LandskodPostort (FK221) must also be filled in. The fields Gatuadress (FK218), Postnummer (FK219), Postort (FK220) can be entered with FriAdress (FK230).
If the employee’s date of birth is unknown, the field AnnatId (FK224) should be used together with the name and address fields as described above. If AnnatId is used for more than one person in an accounting period for a registered employer, then each person must have a unique AnnatId.
If an individual statement is submitted for a foreign enterprise with neither a Swedish corporate identity number nor a registration number, the field AnnatId (FK224) should be filled in instead of the field Fodelsetid (FK222). It is recommended that you enter the foreign corporate identity number of the enterprise.
If the field AnnatId (FK224) is filled in for an enterprise, the following fields must also be entered:
The individual statements contain seven tax fields. To be able to file a PAYE tax return, exactly one (1) field must be filled out for each individual statements, not more, and not less. These are the tax fields:
For a description of each field, see appendix Field list. Which tax field is to be used depends on whether tax has been deducted or not and, if so, which type of tax, or the reason why no tax deduction has been made. For each individual statement, one (1) of the seven tax fields above must be filled out with either an amount or a check mark. If an amount field will be used but no tax deduction has been made, zero (0) should be entered in the filed.
If a payee has received incomes under different rules for tax deduction for the same accounting period, one individual statement per tax field should be reported. For instance, this could be the case for incomes where tax deductions have been made for parts of the accounting period, while the remaining part is subject to a decision not to make any tax deductions. To avoid a situation where individual statements replace each other, it is important that the statements have different specification numbers.
In the file section “Blankettgemensamt” you can enter information about the contact person for the registered employer(s) contained in the file. Large enterprises often appoint different contact persons for different sectors of the enterprise, so you can enter contact details for several persons for each registered employer. You can also specify an area of expertise for each contact person.
Although “Blankettgemensamt” is a mandatory part of a file that is uploaded to the e-service, it does not have to contain any contact information. But if the file does contain information about contact persons for one or more employers, the file has to contain main statement or individual statement for all employers for which contact details have been registered. If the file does not contain the required information, you will receive an error message when trying to upload the file.
You can save contact details in the e-service either by uploading a file with the contact details, or by registering the contact details directly in the e-service. In the e-service you can add and save one or several new contact details, as well as change or remove previously saved contact details. Contact details that have been saved in the e-service can be reused in later accounting periods.
If you need to correct or remove data, you should do it as soon as possible. You can make changes on either employer level or individual level, or both, depending on the type of change. For example, if an error is discovered in the basis and deductions for regional aid, you only have to make the changes on the employer level. For more information about corrections.
If a correction or removal results in changes in the total sum of taxes and employer’s contributions payable, the Swedish Tax Agency will make an amended tax assessment.
If you have to correct an individual statement, you simply upload a file with the correct individual statement and submit a new PAYE tax return to the Swedish Tax Agency. It is important that corrections of individual statements are made as soon as possible since the individual statements are also used by other authorities, and thus may affect the indivual’s right to certain benefits even during the income year.
It is important that the following fields contain the same information in new corrected individual statement as the old and incorrect individual statement: Specifikationsnummer (FK570), RedovisningsPeriod (FK006) and BetalningsmottagarId (FK215)/Fodelsetid (FK222)/AnnatId (FK224). The new individual statement will then replace the original statement, which means that you do not have to submit any removal statement.
If you have filed an individual statement for the wrong individual, you have to remove the incorrect individual statement, see section 8.2, and file a new individual statement with the correct information in the fields BetalningsmottagarId (FK215)/Fodelsetid (FK222)/AnnatId (FK224).
If you want to remove a individal statement that you have already submitted, without replacing it with a new statement for the same period, you have to submit a removal statement. In the removal statement you should only fill in the following fields:
N.B. Except for Borttag (FK205), these fields must contain the same information as the fields in the individual statement that you previously submitted and which you will now remove. If you wish to remove all details from a file that has been uploaded to the e-service and saved as a draft but not yet submitted to the Tax Authority, you can do it directly in the e-service.
This chapter describes the content, layout and structure of approved XML files with PAYE tax returns per employee. The following terms are used:
XML files are validated against an XML schema available in the schema layer provided by the Swedish Tax Agency. The file structure of the schema is based on the following structure (where 9.9 represents the current schema version):
When the schema validation is completed, the XML file is checked against the rules of operation stated in appendix Controls.
These are the maximum file sizes:
A file that does not exceed the maximum file size may still result in a failure in uploading or testing if the file contains a large number of PAYE tax returns. For this reason, both the test service and the e-service Arbetsgivardeklaration accept only files containing a maximum of 1,000 individual PAYE tax returns, with respect to Employer and period. Attempts to upload files containing more than 1,000 PAYE tax returns will result in error messages.
Files that contain more than 1,000 individual PAYE tax returns and/or exceed the maximum file sizes, can be divided. This enables you to test or transfer your statements even if the total volume exceeds the maximum file size for individual files. The file size limit applies only when you upload files to the e-service Arbetsgivardeklaration, and not when signing and filing PAYE tax returns.
Files have to comply with the following requirements:
< is replaced with <
> is replaced with >
& is replaced with &
' is replaced with '
" is replaced with "
Since the XML schema consists of two XSD files (instance schema and component schema) we use name spaces according to XML standard in order to avoid element name collisions between the XSD files. You must name at least one of these two name spaces to be able to separate them. This is done using any prefix for the element within the desired name space. We recommend that you set a name space for the instance schema. This means that you only have to set a prefix to the element ”Skatteverket” in the XML file. We recommend the prefix ”root” since you will then get root:Skatteverket.
If you use a set name space for the instance schema, it means that you can choose whether to use a set name space or not for the component schema. That way you do not have to set a prefix for all the remaining elements in the XML file. For more information and examples, see appendix Sample files.
The file is divided into three main parts. The file can contain PAYE tax returns and contact information from multiple registered employers and multiple accounting periods.
The XML file consists of the following information:
For more information, see appendix XML document structure.
The schema for XML files that can be uploaded to the PAYE tax return e-service has a version number. The current schema has version number 1.1.
Changes that make the schema more “generous”, such as when more fields are added, the schema’s version number is not changed. This is to signal that files based on the previous schema version will be uploaded even with the new schema version. In other words, everything that was allowed before the schema change will also be allowed in the new schema version.
Such schema changes that does affect files based on the previous schema version, will receive a new version number. This is because files based on the previous schema version may not be validated with the new version. The reason for this may be that a certain field type allows fewer characters than the previous schema version.
This chapter describes the terms used in the electronic reporting of PAYE tax returns per employee. The XML schema, as well as the XML document, are based on this description. For more information about the structure of file content, see appendix XML document structure.
The figure below illustrates the comprehensive structure of electronic reporting of PAYE tax returns per employee. The attribute ”omrade” of the root element ”Skatteverket” should be set to ”Arbetsgivardeklaration”.
This section describes the attributes that must be specified for certain elements in the file.
The attribute ”omrade” is mandatory and should be set to ”Arbetsgivardeklaration”.
The attribute ”faltkod” is mandatory and fixed, and has to have the same field code that appears in the corresponding form in the PAYE tax return per employee. For more information about the connection between form and field code, see appendix Field list.
The value ranges are listed in appendix Field list, the tab Field type, and in appendix Country and remuneration codes.
In addition to the described XML structure for filing, sample files are provided, see appendix Sample files.
If you want to test your XML files with the PAYE tax return per employee, you can use the test service Testa arbetsgivardeklaration, which is available on the Tax Agency’s web site. The test file cannot exceed 100 MB.
The test run generates a report describing errors found in the course of the test. The following page explains the errors messages generated from scheme validation errors:
The appendix describes the file structure of files containing PAYE employee tax returns.
The appendix contains several examples of files containing individual and/ or main statements intended for the PAYE tax return. The examples are also available in XML format.
The appendix lists field codes for fields that may appear in the XML schema, together with their element names. Each field code is accompanied by a description and also information about which form the field code appears in.
The appendix also contains a list of all field types and their names and descriptions.
The appendix specifies the valid country codes. The country name is specified in text along with a two character country code written in capital letters.
The appendix also specifies the valid remuneration codes for pension and insurance payments. The remuneration type is described in text along with a three character code.
The appendix describes the various control types.
Processing controls are made when the data file is being uploaded. These are both technical controls and business related controls. Should any of these controls fail, the data file will not be uploaded. These controls have Control key = ba_nnn.
Associated controls compare the content in and between different fields in an individual or main statement. The purpose is to verify that the correlation between the fields comply with the substantive requirements. The associated controls have Control key = S_nnn.
Associated controls are activated if one or more requirements within a form are not met. The non-compliance must be resolved before you can file the PAYE tax return.
These controls compare the content in and between different fields when the fields appear in different forms in the PAYE tax return (individual and main statement). The purpose is to verify that the correlation between the fields comply with the substantive requirements. The associated controls have Control key = B_nnn.
Associated controls between forms are activated if one or more requirements are not met. The non-compliance must be resolved before you can file the PAYE tax return.
In a reasonability check the system checks for unreasonable values, or relations between fields, within an individual or main statement. The checks have Control key = R_nnn.
Reasonability checks are activated when specified conditions are not met. The checks are not stopping, but the information should be verified before you submit the PAYE tax return.
Calculating the total sum of employer’s contributions, special payroll tax on income, and the total sum of tax deductions, requires a number of aggregations and calculations.
If you have filled in the fields SummaArbAvgSlf (FK487) and SummaSkatteavdr (FK497), the Swedish Tax Agency make calculations to reach the comparative sum based on reported sums in the individual and main statement. The Swedish Tax Agency make their calculations based on available internal codes (interna koder, IK). Then, the calculated sums are compared with the sums reported in the main statement in the PAYE tax return, SummaArbAvgSlf (FK487) and SummaSkatteavdr (FK497). If the values correlate with the values calculated by the Swedish Tax Agency, you may file the PAYE tax return.
If an uploaded file does not include the fields SummaArbAvgSlf (FK487) and SummaSkatteavdr (FK497), or if you have reported the individual statement directly in the e-service, the Swedish Tax Agency will display the result, based on the provisions in appendix Summary and calculation rules. Summaries and calculations are described in the diagram and text below.
For questions about the technical format or the e-service, as well as for other types of questions, please use the online form. You can also make a phone call at 0771-567 567. If you are abroad, dial +46 8 564 851 60.