As an employer, you have to declare payments and deducted preliminary tax for each payee in a monthly PAYE tax return. In each return, you provide us with information about your employees and your business. The easiest way to file a PAYE return is by using our PAYE tax return e-service, “Arbetsgivardeklaration”, which is available on “My pages” (“Mina sidor”). The e-service specifies the periods for which you need to file PAYE returns.
The Riksdag has reached the decision that employers must provide workplace address details in PAYE tax returns or statements of earnings and deductions for employees who had one designated workplace throughout the reporting period in question. These details must be provided for reporting periods from January 2023.
An employer can only designate one workplace for each employee. As a general rule, an employee’s workplace is the place where they carry out the majority of their work. However, there are some exceptions. As an employer, you are responsible for determining your employee’s designated workplace. Please note that the required employee workplace details are additional to the workplace number that you enter in PAYE tax returns.
You must file a PAYE tax return each month if any of the following apply to your business or association:
If you have paid employees compensation for work, but your business does not meet any of the criteria above, you may need to report all payments by submitting a statement of earnings and deductions instead.
To avoid the need for retrospective corrections, you must provide information about everything that could affect monthly remuneration and tax deductions. This includes details of benefits and holidays, for example.
If employees receive a car benefit, you need to keep track of when during the month an additional car is taken into use. This is important in order to ensure sufficient time to register the benefit in the employee’s salary payment. You must report the entire car benefit for the month in question, even if the employee starts using the car at the end of the month.
You may need to correct a PAYE tax return retrospectively if you do not receive notification in time to report the benefit for the month in question.
Representatives and employees need the correct authorisation to create and submit PAYE tax returns.
Each month, you must report the following to the Swedish Tax Agency
Most employers must submit their PAYE tax returns no later than the 12th day of the following month. The remuneration you pay out in February must therefore be reported in the PAYE tax return you submit by 12 March.
“Starting a business in Sweden” is a three-part series of free webinars providing important basic information about taxes and other charges, and how to report and pay them. This series covers topics such as business registration, managing income and expenses, using the Swedish Tax Agency’s e-services, and filing tax returns. The webinars are broadcast live. You will have the opportunity to ask questions and receive answers in our live chat service. You are welcome to sign up for our webinars, regardless of what type of business you run, but the focus will be on limited companies and sole traders. You do not have to follow this series in any particular order, but it is a good idea to start with part 1 if you are new to running a business.
You can choose to file a PAYE tax return by uploading a completed PAYE tax return in an XML file from a payroll system.
If the file is free from errors, you will go directly to the data compilation under the Review tab and submit.
If you want to submit more than one file, go into the relevant accounting period before choosing to upload a file. Upload all files before you review and sign.
In the Swedish Tax Agency’s Test PAYE tax return service, you can check whether the file you want to upload will work in the service. You can test files in XML format that have been produced in accordance with the instructions in the technical description. You do not need e-identification or any special authorisation to use the service.
Instead of submitting an XML file containing information, you can fill in the information manually. You can combine this reporting method with uploading information via an XML file.
This method of submitting a PAYE tax return is suitable, for example when:
You must upload all files before you review and sign them.
You can save a draft and make changes before submitting. Remember that you need to review and submit in order for the Swedish Tax Agency to be able to see your information.
If you have locked the reporting period, you can sign several PAYE returns simultaneously using the digital signature service.
You can lock a reporting period in the “Review” (“Granska”) section of the e-service “Submit PAYE tax return”, or via an API. Your completed PAYE tax return drafts are presented in a list, and you can sign and submit all using your e-identification. Click on “Sign” (“Att skriva under”) in the menu.
If you are going to sign several returns at the same time, you must first check that the information in each individual return is correct. You are still obliged to ensure that all the information submitted is correct.
Another way to submit the PAYE tax return is directly in the company’s payroll system via open API. This assumes that the salary system is adapted for this. Contact your software supplier for more information.
If you are not able to use the e-service, you can submit a PAYE tax return on a printed form. Please note that we no longer send out forms by post. Instead, you can download and print them yourself.
If you have a social insurance agreement and a corporate identification number starting with 665, you must use the PAYE tax return Social insurance agreement form (SKV 4787).
If you are not able to print forms, you can order them from our tax information service by calling 0771 567 567.
If possible, please use our digitally fillable PDF forms. This helps to ensure that the information you provide is interpreted correctly.
Before you can print the form, you must enter the payer’s personal identity number, corporate identification number or coordination number, as well as the accounting period for which you are declaring. This information must be entered on all forms.
Please leave the other boxes blank rather than entering zeros. Please enter just digits, without commas, dots, dashes. Sums of money should be rounded to whole Swedish kronor.
The address is stated on each form.
Make sure that representatives and employees who have to create and submit the PAYE tax return have been granted the correct type authorisation by the Swedish Tax Agency.
Both authorised representatives and tax return representatives can review, sign and submit information.
Tax return representatives do not need to submit a new application; their authorisation is valid when submitting PAYE tax returns per employee.
If you do not want a tax return representative to have access to information about employees or other payees, you can now grant them limited authorisation.
A tax return representative with restricted access cannot:
There are two ways to assign restricted access:
The quickest and easiest way to register a restriction is to use the “Representatives and authorisation” e-service. The restriction is activated as soon as you confirm it with your e-identification.
If you are not able to use the e-service, you can instead fill in the form “Application, e-services – tax return representative” (SKV 4809). Fill in the tax return representative’s details and put an x by “May not view individual statements”.
When you choose to restrict authorisation for a tax return representative, it is important to review which other authorisations the representative has. For example, a tax return representative with restricted authorisation still has access to employee information if he or she is also a representative with reading access or a representative with registration access.
If you want a tax return representative to have restricted authorisation, you therefore need to remove any other authorisations. The easiest way to do this is by using the “Representatives and authorisation” e-service.
Representative with registration access is a new role that applies solely to PAYE tax returns in the new service.
Representatives with registration access have access to all functions except signing and submitting. This means that representatives with registration access can do the following:
If you are currently an authorised representative, you can appoint a representative with registration access through the “Representatives and authorisation” e-service.
If you are not an authorised representative or tax return representative, you can upload a file to the service if you have a Swedish e-identification. In this case, you have to log in as yourself on “My pages” (“Mina sidor”), select “Taxes and tax returns”, and then “File upload – PAYE tax return”.
You can only save your file as a draft version and obtain confirmation of whether it can be entered. You cannot submit information in the PAYE tax return in any other way, nor can you view or correct information that has been submitted.
You have to submit a correction or request a review if you discover that something needs to be changed in a PAYE tax return that you have filed. The easiest way to do this is by filing a new, amended PAYE tax return for the relevant reporting period.
Just as with salary, you have to report a benefit in the month that an employee received it. This means that if an employee has received a benefit in January, you must report it in the PAYE tax return for January, which you submit in February.
As an employer, you are responsible for reporting the benefit in the correct month. If you miss a benefit, you need to correct the relevant PAYE tax return.
Just as before, you are allowed to report certain benefits in the month after the employee has received them. This is because the amounts are usually not known until then. This applies to the following:
There are further situations in which a benefit amount may be difficult to report in the PAYE tax return for the correct month. These include meal benefits and free parking, the amount of which you may only learn after the PAYE tax return has been submitted.
In such cases, you can report the benefit one or a maximum of two months after the employee has received the benefit. As an employer, you must be able to show the reasons for this. This exception never applies to the reporting of recurring benefits, such as car benefit and housing benefit.
You must submit a PAYE tax return, even if you do not have anything to report for an accounting period. This applies as long as you are registered as an employer.
For months where you do not have anything to report, there is a “Declare zero” button in the PAYE tax return e-service. When you select the relevant accounting period, you will find the button in the right-hand column.
If you are going to declare zero on the form, only fill in the PAYE tax return Main statement form (SKV 4786). Enter a zero in box 487 and a zero in box 497. Leave the other boxes empty.
For seasonally registered employers, different rules apply.
Pension payments must be reported in a PAYE tax return per employee in the same way as wages and other compensation. Report pension payments in box 030.
As the pensioner’s former employer, you have to report the pension per employee. This is because you are the issuer of the pension and are liable for the cost. You also have pension liability in relation the pensioner.
This applies in both of the following situations:
This also applies if, as the employer, you have hired a pension administrator who pays out the pension on your behalf.
You must notify the payee what you are reporting about him or her to the Swedish Tax Agency. You can do this in a pension statement, for example. This must take place at the latest by the date on which the PAYE tax return has to be submitted to the Swedish Tax Agency.
There is one exception to the requirement to report pension payments per employee. When a pension is paid out because of a pension insurance policy, the insurance provider must report the pension payment in its PAYE tax return, although not per employee. The insurance provider must also continue to submit an annual income statement.
For the 2019 income year and onwards, remuneration that you pay per employee must no longer be reported on an income statement.
You must submit a PAYE tax return every month, regardless of whether you have made a payroll payment or not.
For months where you do not have anything to report, there is a “Declare zero” button in the PAYE Tax Return service. When you select the relevant accounting period, you will find the button in the right-hand column.
If you are going to declare zero on the form, only fill in the PAYE tax return "Main statement" form (SKV 4786). Enter a zero in box 487 and a zero in box 497. Leave the other boxes empty.
If you are a seasonally registered employer, you only have to submit a PAYE tax return for those months for which you have made a payroll payment. You can select the accounting period when you log into the PAYE tax return e-service.
As a seasonally registered employer, it is important for you to keep track of the months for which you have to submit a PAYE tax return. The Swedish Tax Agency cannot see which months you are expected report for.
If you have not made any payroll payments at all during the income year, you must submit a zero declaration in January of the following year.
The same rules apply to non-profit organisations as to companies. However, there is an exemption for organisations that are not obliged to pay employer contributions or to make tax deductions.
Those who work and stay in Sweden for less than six months must pay special income tax for non-residents (SINK). This means that they pay tax on their income at 25%.
As the payer of the compensation, you have to report both compensation and deducted preliminary tax per employee in a PAYE tax return.
You have to deduct preliminary tax from compensation, report the deducted tax and pay the tax to the Swedish Tax Agency.
You have to report both paid compensation and deducted preliminary tax per employee in a PAYE tax return. Report the deducted tax in box 275 in the PAYE tax return. You also have to fill in box 112 – The nature of the operations. This means that you are no longer required to submit an A-SINK annexe to the PAYE tax return.
You report employer contributions in a monthly PAYE tax return. The easiest way to do this is by logging in with your e-identification on “My pages” (“Mina sidor”) via the PAYE tax return e-service.
In order to submit a PAYE tax return via “My pages” (“Mina sidor”), you need to register yourself as an authorised representative. Use the form “Registration – e-services: authorisation as “signatory” or “representative” (SKV 4801, in Swedish).
If you want someone else to file your PAYE tax return on your behalf, you can appoint a tax return representative who can submit your tax return via the service on “My pages” (“Mina sidor”). Use the form Application for e-Services – Tax return representative (SKV 4809).
If you are not able to use the PAYE tax return e-service, you can submit your PAYE tax return on a printed form instead.
You must notify payees of what you are reporting about them to the Swedish Tax Agency. You can do this in a payroll specification or a pension statement.
You must do this at the latest by the date on which the PAYE tax return has to be submitted to the Swedish Tax Agency.
If you arrange performance-based competitions for your employees or business partners, you must pay employer contributions, since prizes are equivalent to compensation for work. If you arrange performance-based competitions for your customers, the same applies.
As a rule, when a company organises a competition for employees, business partners or customers, the party that provides the prize must pay the associated employer contributions and report the value of the benefit in a PAYE return. If a prize manufacturer presents a prize, it must pay the associated employer contributions – even if the prize winner is employed by another company.
Prize winners must pay income tax on the value of their prizes if they are employed by you or one of your business partners.
As an employer, you must only pay employer contributions and deduct tax from a benefit or compensation paid to a specific individual if its value exceeds SEK 1,000 in one year. You must also pay employer contributions if you win a prize and share it with your employees.
Competition prizes are only tax-free if they:
If you award a competition prize, you must report its value in your PAYE tax return in the same way as you report salaries and deducted tax per employee. You report the value of a prize in box 011 if it is cash, and in box 012 if it is an item or another type of benefit, the month after the winner receives the prize.
If the prize is an item, you do not deduct any tax since there is no cash sum from which to make a deduction. However, if a prize consists of both an item and cash, you must deduct tax from the cash amount. Then you add the value of the cash prize to the tax deduction basis and deduct tax on that part of the prize.