Filing a PAYE tax return
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 tax return is by using our PAYE tax return e-service, “Lämna arbetsgivardeklaration”, which is available on “My pages” (“Mina sidor”). The e-service specifies the periods for which you need to file PAYE tax returns.
Log in to the e-service
Use our e-service File PAYE tax return (in Swedish: Lämna arbetsgivardeklaration).
The opening hours for the e-service are seen in the white box next to the yellow log-in button. If the the e-service is closed you see the text "Stängd" in the white box.
- You can save a draft and continue later.
- You can see which PAYE tax returns you need to file.
- The e-service helps you with calculations.
- We will send you a receipt to confirm that we have received your PAYE tax return.
- You can sign several PAYE tax returns at the same time.
How to use the e-service
Who needs to file a PAYE tax return?
You must file a PAYE tax return each month if any of the following apply to your business or association:
- You are obliged to deduct preliminary tax from compensation paid for work
- You are obliged to deduct preliminary tax in accordance with the SINK (special income tax for non-residents) and A-SINK (special income tax for non-resident artists and athletes) regulations.
- You are obliged to report employer contributions.
- You have deducted preliminary tax from compensation for work without being obliged to do so.
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.
Useful information about submitting a PAYE tax return
Check that the company’s payroll procedures comply with the new reporting method
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.
Example: reporting car benefit per employee
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.
Make sure you have the correct authorisation from the Swedish Tax Agency
Representatives and employees need the correct authorisation to create and submit PAYE tax returns.
Reporting information at employee and employer level
Each month, you must report the following to the Swedish Tax Agency
- information about each employee (or other payee)
- information about the employer.
Remember to pay deducted tax and employer contributions into the company’s tax account
Last day to report
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.
Webinars in English: Starting a business in Sweden
“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.
File your PAYE tax return via our e-service
There are different ways of filing a PAYE tax return via our e-service.
Two ways of reporting via our e-service
1. Report via file
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 are going to submit more than one file
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.
Test your files in the PAYE Tax Return test service
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.
2. Report by entering information manually, or via one or more files
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 want to both fill in some information yourself and submit some information in a file
- you have a file in which you need to change something
- you have information in more than one file
- more than one person has to submit a PAYE tax return
- someone else has saved a draft and you only need to review and sign it.
If you are going to submit more than one file
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.
How to use the e-service
Here’s how our e-service calculates the total amount of employer contributions, special payroll tax on earned income, and tax deductions
The e-service calculates the sum of the amounts entered for each payee in the following basic data boxes:
+011 – Cash compensation included in the basis for employer contributions
+012 – Other taxable benefits included in the basis for employer contributions
+013 – Taxable car benefit included in the basis for employer contributions
+018 – Fuel for a company vehicle included in the basis for employer contributions, divided by 1.2
-019 – Deduction for expenses incurred in the course of employment
The total is multiplied by the applicable percentage rate for employer contributions. The subtotal for each payee is summed with the amounts for “special payroll tax on earned income” (+ box 486), “deductions: research and development” (- box 475) and “deductions: regional support” (- box 476).
The e-service calculates the sum of the deducted tax you have declared for each payee with the amounts for “tax deductions on interest and dividends” (+ box 496) and “tax deductions on pension insurance” (+ box 495).
Signing multiple PAYE tax returns simultaneously
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.
Receipt
We will send you a receipt when we have received your PAYE tax return. All receipts are saved automatically in our PAYE tax return e-service, “Lämna arbetsgivardeklaration”, and they are available under “Filed PAYE tax returns” (“Inlämnade arbetsgivardeklarationer”). ,
The receipt shows the PAYE tax return filing time and date, as well as who filed your tax return. Other details on the receipt include a reference number, the reporting period, and the employer’s name and corporate identity number.
A specification on your receipt shows the amounts you have to pay:
- Total employer contributions (“Summa arbetsgivaravgifter”) and special payroll tax on earned income (“Särskild Löneskatt på Förvärvsinkomster: SLF”)
- Total deducted tax due (“Summa skatteavdrag att betala”)
This specification also shows the number of individual statements submitted.
The following details are shown under the heading “What happens next?” (“Vad händer nu?”):
- the total amount of employer contributions and tax to pay
- the payment due date
- our Bankgiro account for payment
- your OCR number
If you want to print out your receipt, click on “Skriv ut” (“Print”)
File a PAYE tax return in other ways than via the e-service
Submit via open API
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.
Submit via printed form
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.
- On the PAYE tax return Main statement form (SKV 4786), fill in information about you as an employer (or other payer).
- On the PAYE tax return Individual statement form (SKV 4788), fill in information about employees or pensioners.
- On the PAYE tax return Individual statement, insurance remunerations form (SKV 4789), you fill in information about insurance payouts.
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).
- PAYE-tax return, Main statement form (SKV 4786)
- PAYE-tax return, Individual statement form (SKV 4788)
- PAYE-tax return, Individual statement, insurance remunerations (SKV 4789)
- Arbetsgivardeklaration Socialavgiftsavtal (SKV 4787) (in Swedish)
If you are not able to print forms, you can order them from our tax information service by calling 0771 567 567.
How to fill in the forms
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.
If you submit a PAYE return on a form, you must calculate the total amount of employer contributions, special payroll tax on earned income (SLF) and tax deductions based on the information you have reported in the individual statements. You then report the total amounts in the main statement form in boxes 487 and 497.
Roundin of numbers
You should only enter whole numbers (no fractions under SEK 1) in your PAYE return.
When you report fuel benefit and any payment, the amount in box 018 minus the amount in box 098 is the basis for employer contributions. You divide the calculated amount by 1.2 and round down to the closest whole number when you calculate employer contributions.
If various employer contributions percentage rates apply to your employees, you calculate these contributions separately for each rate. When each calculation is complete, you round down the amounts to the closest whole number, and then you add up all the amounts for each percentage rate in box 487.
Only fill in those boxes for which you have amounts to report
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.
How to provide supporting information relating to your PAYE tax return
If you would like to provide an explanation or supporting information relating to details entered in your PAYE return, you can send us a letter or email.
Representatives and employees need the correct authorisation
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.
Three different types of authorisation for submitting PAYE tax returns
Authorised representative and tax return representative
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.
Restricting the information to which a tax return representative has access
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:
- register information about payees.
- view submitted information about payees.
- view draft information about payees that has been saved in the PAYE tax return e-service.
There are two ways to assign restricted access:
- change the authorisation for an existing tax return representative
- appoint a new tax return representative with this restriction.
How to register a restriction
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”.
Important information for tax return representatives who have additional authorisations
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
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:
- upload and check files
- fill in information manually
- adjust entered information
- search previously submitted information
- view and adjust all information that has been uploaded and saved to the service.
Appointing a representative with registration access
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
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.
Correcting a PAYE tax return
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.
Frequently asked questions about PAYE tax returns
How do I report benefits?
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.
Special rules for certain benefits
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:
- paid fuel
- paid congestion tax for private driving
- paid road, bridge and ferry charges.
If you do not know the benefit amount at the time of reporting
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.
I have nothing to report for a specific reporting period. What should I do?
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.
Other rules for seasonally registered employers
For seasonally registered employers, different rules apply.
How do I report workplace address details in a PAYE tax return?
Which address should I provide if an employee has had several different workplaces during the same month?
As an employer, you must provide your employee’s workplace address details if your employee has had only one designated workplace during the reporting period in question. Even if an employee works in various places, they can have just one designated workplace during their employment. As a general rule, an employee’s designated workplace is the place where they carry out the majority of their work. However, there are some exceptions – for example, if they carry out their work in constantly alternating workplaces.
As an employer, you are responsible for determining your employee’s designated workplace.
Which address should I provide if an employee’s workplace changes during the same month?
An employer must provide workplace address details if an employee has had only one designated workplace during the reporting period in question. If an employee’s designated workplace changes permanently during a particular reporting period, they have had multiple workplaces. In this case, you should not provide any workplace address details. You should therefore leave the boxes for workplace address details (“arbetsplatsens adress” and “arbetsplatsens ort”) empty.
You must provide address details for the month in which the compensation was paid out
As an employer, you must provide your employee’s designated workplace address details for the reporting period in which you made a compensation payment. This address does not have to be the same as the workplace address for the period when the work was carried out.
Example
Elton works for you in December 2023 but does not receive a salary payment until January 2024. Elton’s period of employment ends on 30 December 2023. You must report his salary in your PAYE tax return for the reporting period January 2024. Since Elton’s period of employment ended on 30 December 2023, he did not have a designated workplace in January 2024. You should therefore leave the boxes for workplace address details (“arbetsplatsens adress” and “arbetsplatsens ort”) empty.
Do I have to provide these details if my employee’s designated workplace is their home address?
Yes. The obligation to provide workplace address details also applies to those whose designated workplace is their place of residence. Since the COVID-19 pandemic, many people now work partly from home. However, this does not automatically mean that their home is their designated workplace. Find out more about the rules that apply to remote work:
What should I do if an employee’s designated workplace does not have a street address?
As an employer, you must provide your employee’s designated workplace address details – either by stating the street address (street name and number) or another location indicator, and the name of the town, city or area. If an employee’s designated workplace does not have a street address, you must enter the name of the location and town, city or area. If the workplace is not located in a specific town, city or area, you must either provide details of the nearest urban area or the name of the municipality.
Do I also have to provide designated workplace details for contractors and board members?
Yes. You must provide workplace address details for all those who have had only one designated workplace during the reporting period in question. You must also provide workplace details when you report compensation paid to a contractor or board member in a statement of earnings and deductions.
How do I report pension payments?
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.
Who should report pension in a PAYE tax return per employee?
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:
- when paying out direct pension
- when paying out pension that has been secured by you as an employer by transferring to a pension fund or through a provision in the balance sheet, known as pensions under the company’s own management.
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.
Exception in the case of pension insurance
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.
As an employer, am I obliged to submit an annual statement of earnings and deductions?
For the 2019 income year and onwards, remuneration that you pay per employee must no longer be reported on an income statement.
What should I do if I only pay compensation for work a few times per year?
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.
Other rules for seasonally registered employers
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.
How does a non-profit organisation file a PAYE tax return?
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.
How do I report deducted special income tax for non-residents (SINK)?
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.
How do I report deducted special income tax for non-resident artists and athletes (A-SINK)?
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.
I have a social security agreement with my employees. How do I file my business’s PAYE tax returns?
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.
Which information do I need to provide to employees and other payees?
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.
How do I report salaries paid in Euros?
It is the rate on the day on which the salary is paid that applies to conversion to Swedish kronor (SEK). It is the amount in Swedish kronor that you report in the PAYE tax return.
The tax deduction is calculated on the salary amount, which is converted to SEK according to the exchange rate on the day when the salary report is made, i.e. a few days before the payment date.
Example:
The monthly salary is 2,000 EUR. On the 15th of the month, the payroll system calculates salaries and tax deductions and produces payslips. The salary is converted to Swedish kronor (SEK). The current euro exchange rate is assumed to be SEK 8.95, which gives a salary amount of SEK 17,900 (2,000 × 8.95). According to the tax table, the tax deduction will be SEK 6,008. Converted to euros at the rate of 8.95, the tax deduction will be 671.28 EUR, which is stated on the employees payslip. After taxes, the employee receives 1,328.72 EUR.
The salary is paid on the 25th of the month. The euro exchange rate is then assumed to be SEK 9.06. It is this rate that will form the basis for calculating the salary amount and reporting in the PAYE tax return. The change in the euro exchange rate does not affect the amount in EUR that the employee receives.
In the PAYE tax return submitted the following month, the salary is reported at SEK 18,120 (2,000 × 9.06) and the tax deduction at SEK 6,082 (671.28 × 9.06).
How do I report competition prizes in a PAYE tax return?
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.
Must the awarding party or employer pay employer contributions on prizes?
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.
Tax-free competition prizes
Competition prizes are only tax-free if they:
- are not associated with employment or an assignment'
- do not include cash, securities or similar, and constitute items with a maximum value of SEK 1,400 (3% of the price base amount).
How to report competition prize wins
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.
Do you have any other questions about PAYE tax returns?
Please call our tax information service.
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