In this section, you can find out how to calculate employer contributions, special payroll tax on earned income, and tax deductions when filing a PAYE tax return.
You can either do the calculation yourself, or let the PAYE tax return e-service do it for you based on the information you have provided in a PAYE tax return.
You should only enter whole numbers (no fractions under SEK 1) in your PAYE tax return. When the e-service calculates the total employer contributions for an accounting period, the amount is rounded down to the closest whole number. For example, SEK 100.75 would be rounded down to SEK 100.
If various employer contributions percentage rates apply to your staff, these contributions are calculated separately for each rate. When each calculation is complete, the amounts are rounded down to the closest whole number, and then all the figures are added up for each percentage rate.
Employer contributions on fuel for a company vehicle benefit are based on the amount (in whole numbers) that you declared for your employees in box 018 of your PAYE tax return. You divide the figure by 1.2 and round down to the closest whole number. Then you add the total to the basis for employer contributions.
The summary in box 587 is our e-service’s automated calculation of your employer contributions and special payroll tax on earned income, based on the information you have provided in your PAYE tax return.
Several calculations have to be made to determine employer contributions, special payroll tax on earned income, and tax deductions.
1
1. First, all fee-liable earnings are summed for each percentage rate. You can get help with this through our PAYE tax return e-service.
The e-service calculates employer contributions, special payroll tax on earned income, and tax deductions for you. This is done automatically once you have filled in the information required. All calculations are based on the information you have provided in your PAYE tax return.
You can view all the details when you reach the step called “Review and submit” (“Granska och skicka in”).
If you have uploaded a document stating the amount of employer contributions, special payroll tax on earned income and tax deductions, the e-service will calculate comparative amounts based on the information you have provided in your PAYE tax return. The figures will then be compared with the amounts that you have reported.
+011 – Cash earnings that serve as a basis for determining employer contributions
+012 – Other taxable benefits that serve as a basis for determining employer contributions
+013 – Taxable company vehicle benefit that serves as a basis for determining employer contributions
+018 – Fuel used in connection with vehicle benefit, which serves as a basis for determining employer contributions, divided by 1.2
-019 Deductions for work-related expenses
2
2. If various employer contributions percentage rates apply for your staff, these contributions are calculated separately for each rate. The e-service calculates the contributions by multiplying the relevant basis by the appropriate percentage rate. Please see the tables below for an overview of employer contributions percentage rates.
3
3. The e-service calculates the total employer contributions and special payroll tax on earned income by adding up the subtotals for each percentage rate.
+486 Special payroll tax on earned income for contributions to profit-sharing foundations and invalidity pensions
-475 Deductions for research and development
-476 Deductions for regional aid
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 424
| 10.21
| 434
|
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1956 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2005 to 2007, salary up to SEK 25,000 | 443 | 10.21 | 448 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 440 | 19.80 | 445 |
Born 1938 to 1956 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 720 | 10.21 | 920 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 750 | 23.71 | 950 |
Reduced fee for first employee, born 1957 or after | 786 | 10.21 | 986 |
Born 1938-1956 | 751 | 10.21 | 951 |
Reduced fee for first employee, born 1938 to 1956 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2005 to 2007, salary up to SEK 25,000 | 722 7007 | 10.21 16.36 | 922 9007 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 753 | 23.91 | 953 |
Reduced fee for first employee, born 1957 or after | 789 | 10.21 | 989 |
Born 1938 to 1956 | 754 | 10.21 | 954 |
Reduced fee for first employee, born 1938 to 1956 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 760 | 19.33 | 960 |
Reduced fee for first employee, born 1957 or after | 700 | 0 | 900 |
Born 1956 or before | 761 | 0 | 961 |
Employees posted from Québec but salary paid by Swedish payer (within the group) | |||
Born 2005 to 2007, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 763 | 19.13 | 963 |
Reduced fee for first employee, born 1957 or after Born 1956 or before | 703 764.765 | 0 0 | 903 964.965 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1957 or after Born 2005 to 2007, salary over SEK 25,000 | 770 | 7.71 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2005 to 2007, salary up to SEK 25,000 | 730 7015 | 0 3.37 | 930 9015 |
Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 773 | 7.51 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 732 780 | 10.21 12.09 | 932 980 |
Reduced fee for first employee, born 1957 or after | 706 | 10.21 | 906 |
Born 1938 to 1956 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1956 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in Québec, within the group | |||
Born 2005 to 2007, salary up to SEK 25,000 Born 1957 or after Born 2005 to 2007, salary above SEK 25,000 | 734 783 | 10.21 12.29 | 934 983 |
Reduced fee for first employee, born 1957 or after | 709 | 10.21 | 909 |
Born 1938 to 1956 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1956 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -19.59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 424 7001 | 10.21 19.73 | 434 9001 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1956 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2005 to 2007, salary up to SEK 25,000 | 443 | 10.21 | 448 |
Born 2000 to 2004, salary up to SEK 25,000 | 7003 | 14.51 | 9003 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 440 | 19.80 | 445 |
Born 1938 to 1956 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 720 7005 | 10.21 16.27 | 920 9005 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 750 | 23.71 | 950 |
Reduced fee for first employee, born 1957 or after | 786 | 10.21 | 986 |
Born 1938-1956 | 751 | 10.21 | 951 |
Reduced fee for first employee, born 1938 to 1956 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 722 7007 | 10.21 16.36 | 922 9007 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 753 | 23.91 | 953 |
Reduced fee for first employee, born 1957 or after | 789 | 10.21 | 989 |
Born 1938 to 1956 | 754 | 10.21 | 954 |
Reduced fee for first employee, born 1938 to 1956 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 724 7009 | 0 8.68 | 924 9009 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 760 | 19.33 | 960 |
Reduced fee for first employee, born 1957 or after | 700 | 0 | 900 |
Born 1956 or before | 761 | 0 | 961 |
Employees posted from Québec but salary paid by Swedish payer (within the group) | |||
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 726 7011 | 0 8.59 | 926 9011 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 763 | 19.13 | 963 |
Reduced fee for first employee, born 1957 or after Born 1956 or before | 703 764.765 | 0 0 | 903 964.965 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 728 7013 | 0 3.46 | 928 9013 |
Born 1957 or after Born 2000 to 2007, salary over SEK 25,000 | 770 | 7.71 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 | 730 7015 | 0 3.37 | 930 9015 |
Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 773 | 7.51 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 732 7017 780 | 10.21 11.05 12.09 | 932 9017 980 |
Reduced fee for first employee, born 1957 or after | 706 | 10.21 | 906 |
Born 1938 to 1956 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1956 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in Québec, within the group | |||
Born 2005 to 2007, salary up to SEK 25,000 Born 2000 to 2004, salary up to SEK 25,000 Born 1957 or after Born 2000 to 2007, salary above SEK 25,000 | 734 7019 783 | 10.21 11.14 12.29 | 934 9019 983 |
Reduced fee for first employee, born 1957 or after | 709 | 10.21 | 909 |
Born 1938 to 1956 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1956 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -19.59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Further reduction in employer contributions for June to August 2022 for those aged between 19 and 23.
The Riksdag has decided on a temporary reduction in employer contributions for persons born between 1999 and 2003. For compensation up to SEK 25,000 per month, the employer contribution rate is 10.21% for payments made during June, July and August 2022. For the part of the compensation that exceeds SEK 25,000, the full employer contribution rate applies: 31.42%.
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 424 7001 | 10.21 19.73 | 434 9001 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1956 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2004 to 2006, salary up to SEK 25,000 | 443 | 10.21 | 448 |
Born 1999 to 2003, salary up to SEK 25,000 | 7003 | 14.51 | 9003 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 440 | 19.80 | 445 |
Born 1938 to 1956 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 720 7005 | 10.21 16.27 | 920 9005 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 750 | 23.71 | 950 |
Reduced fee for first employee, born 1957 or after | 786 | 10.21 | 986 |
Born 1938-1956 | 751 | 10.21 | 951 |
Reduced fee for first employee, born 1938 to 1956 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 722 7007 | 10.21 16.36 | 922 9007 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 753 | 23.91 | 953 |
Reduced fee for first employee, born 1957 or after | 789 | 10.21 | 989 |
Born 1938 to 1956 | 754 | 10.21 | 954 |
Reduced fee for first employee, born 1938 to 1956 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 724 7009 | 0 8.68 | 924 9009 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 760 | 19.33 | 960 |
Reduced fee for first employee, born 1957 or after | 700 | 0 | 900 |
Born 1956 or before | 761 | 0 | 961 |
Employees posted from Québec but salary paid by Swedish payer (within the group) | |||
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 726 7011 | 0 8.59 | 926 9011 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 763 | 19.13 | 963 |
Reduced fee for first employee, born 1957 or after Born 1956 or before | 703 764.765 | 0 0 | 903 964.965 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 728 7013 | 0 3.46 | 928 9013 |
Born 1957 or after Born 1999 to 2006, salary over SEK 25,000 | 770 | 7.71 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 | 730 7015 | 0 3.37 | 930 9015 |
Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 773 | 7.51 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 732 7017 780 | 10.21 11.05 12.09 | 932 9017 980 |
Reduced fee for first employee, born 1957 or after | 706 | 10.21 | 906 |
Born 1938 to 1956 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1956 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in Québec, within the group | |||
Born 2004 to 2006, salary up to SEK 25,000 Born 1999 to 2003, salary up to SEK 25,000 Born 1957 or after Born 1999 to 2006, salary above SEK 25,000 | 734 7019 783 | 10.21 11.14 12.29 | 934 9019 983 |
Reduced fee for first employee, born 1957 or after | 709 | 10.21 | 909 |
Born 1938 to 1956 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1956 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -19.59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Further reduction in employer contributions for June to August 2021 for those aged between 19 and 23.
The Riksdag has decided on a temporary reduction in employer contributions for persons born between 1998 and 2002. For compensation up to SEK 25,000 per month, the employer contribution rate is 10.21% for payments made during June, July and August 2021. For the part of the compensation that exceeds SEK 25,000, the full employer contribution rate applies: 31.42%.
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 424 7001 | 10.21 19.73 | 434 9001 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1955 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 443 7003 | 10.21 14.51 | 448 9003 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 440 | 19.80 | 445 |
Born 1938 to 1955 | 440 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 720 7005 | 10.21 16.23 | 920 9005 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 750 | 23.82 | 950 |
Reduced fee for first employee, born 1956 or after | 786 | 10.21 | 986 |
Born 1938-1955 | 751 | 10.21 | 951 |
Reduced fee for first employee, born 1938 to 1955 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 722 7007 | 10.21 16.41 | 922 9007 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 753 | 24.02 | 953 |
Reduced fee for first employee, born 1956 or after | 789 | 10.21 | 989 |
Born 1938 to 1955 | 754 | 10.21 | 954 |
Reduced fee for first employee, born 1938 to 1955 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1998 to 2002, salary up to SEK 25,000 | 7009 | 8.63 | 9009 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 760 | 19.22 | 960 |
Reduced fee for first employee, born 1956 or after | 700 | 0 | 900 |
Born 1955 or before | 761 | 0 | 961 |
Employees posted from Québec but salary paid by Swedish payer (within the group) | |||
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 726 7011 | 0 8.54 | 926 9011 |
Born 1956 or after Born 1998 to 2005, salary above SEK 25,000 | 763 | 19.02 | 963 |
Reduced fee for first employee, born 1956 or after Born 1955 or before | 703 764.765 | 0 0 | 903 964.965 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 728 7013 | 0 3.41 | 928 9013 |
Born 1956 or after Born 1998 to 2005, salary over SEK 25,000 | 770 | 7.6 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 | 730 7015 | 0 3.32 | 930 9015 |
Born 1956 or after Born 1998 to 2005, salary over SEK 25,000 | 773 | 7.4 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 Born 1956 or after Born 1998 to 2005, salary over SEK 25,000 | 732 7017 780 | 10.21 11.1 12.2 | 932 9017 980 |
Reduced fee for first employee, born 1956 or after | 706 | 10.21 | 906 |
Born 1938 to 1955 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1955 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in Québec, within the group | |||
Born 2003 to 2005, salary up to SEK 25,000 Born 1998 to 2002, salary up to SEK 25,000 Born 1956 or after Born 1998 to 2005, salary over SEK 25,000 | 734 7019 783 | 10.21 11.19 12.4 | 934 9019 983 |
Reduced fee for first employee, born 1956 or after | 709 | 10.21 | 909 |
Born 1938 to 1955 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1955 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -19.59 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
The tables include employer contributions percentage rates for work carried out in Sweden and for postings to and from countries with which Sweden has social security agreements.
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 424 | 10.21 | 434 |
Born 1955 or after | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1954 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2002 to 2004, salary up to SEK 25,000 | 443 | 10.21 | 448 |
Born 1955 or after | 440 | 19.80 | 445 |
Born 1938 to 1954 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 720 | 10.21 | 920 |
Born 1955 or after | 750 | 23.81 | 950 |
Reduced fee for first employee, | 786 | 10.21 | 986 |
Born 1938-1954 | 751 | 10.21 | 951 |
Reduced fee for first employee, born 1938 to 1954 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec or the Philippines | |||
Born 2002 to 2004, salary up to SEK 25,000 | 722 | 10.21 | 922 |
Born 1955 or after | 753 | 24.01 | 953 |
Reduced fee for first employee, born 1955 or after | 789 | 10.21 | 989 |
Born 1938 to 1954 | 754 | 10.21 | 954 |
Reduced fee for first employee, born 1938 to 1954 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1955 or after | 760 | 19.23 | 960 |
Reduced fee for first employee, born 1955 or after | 700 | 0 | 900 |
Born 1954 or before | 761 | 0 | 961 |
Employees posted from Québec or the Philippines but salary paid by Swedish payer (within the group) | |||
963 | |||
903 | |||
964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2002 to 2004, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1955 or after | 770 | 7.61 | 970 |
Employees posted from Québec or the Philippines | |||
Born 2002 to 2004, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 1955 or after | 773 | 7.41 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 780 | 12.29 | 980 |
Reduced fee for first employee, | 706 | 10.21 | 906 |
Born 1938 to 1953 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1953 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in South Korea, within the group | |||
Born 1954 or after | 783 | 12.49 | 983 |
Reduced fee for first employee, born 1954 or after | 709 | 10.21 | 909 |
Born 1938 to 1953 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1953 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: certain contract insurances, for example | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Download the table for percentage rates from 01-01-2020 (in Swedish):
Basis for | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1953 | 422 | 16.36 | 432 |
Born 1937 or before | 423 | 6.15 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 1954 or after | 440 | 19.80 | 445 |
Born 1938 to 1953 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 750 | 23.91 | 950 |
Reduced fee for first employee, born 1954 or after | 786 | 10.21 | 986 |
Born 1938 to 1953 | 751 | 16.36 | 951 |
Reduced fee for first employee, born 1938 to1953 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 6.15 | 952 |
Employees posted to Québec | |||
Born 1954 or after | 753 | 24.11 | 953 |
Reduced fee for first employee, born 1954 or after | 789 | 10.21 | 989 |
Born 1938-1953 | 754 | 16.36 | 954 |
Reduced fee for first employee, born 1938 to 1953 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 6.15 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 760 | 19.13 | 960 |
Reduced fee for first employee, born 1954 or after | 700 | 0 | 900 |
Born 1953 or before | 761 | 6.15 | 961 |
Employees posted from Québec; salary paid by Swedish payer (within the group) | |||
Born 1954 or after | 763 | 18.93 | 963 |
Reduced fee for first employee, born 1954 or after | 703 | 0 | 903 |
Born 1953 or before | 764 | 6.15 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 770 | 7.51 | 970 |
Employees posted from Québec | |||
Born 1954 or after | 773 | 7.31 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 780 | 12.29 | 980 |
Reduced fee for first employee, born 1954 or after | 706 | 10.21 | 906 |
Born 1938-1953 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1953 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in Québec (within the group) | |||
Born 1954 or after | 783 | 12.49 | 983 |
Reduced fee for first employee, born 1954 or after | 709 | 10.21 | 909 |
Born 1938 to 1953 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1953 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income: on certain contract insurances, for example | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1953 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 1954 or after | 440 | 19.80 | 445 |
Born 1938 to 1953 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 750 | 23.91 | 950 |
Reduced fee for first employee, born 1954 or after | 786 | 10.21 | 986 |
Born 1938 to 1953 | 751 | 10.21 | 951 |
Reduced fee for first employee, | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 0 | 952 |
Employees posted to Québec | |||
Born 1954 or after | 753 | 24.11 | 953 |
Reduced fee for first employee, | 789 | 10.21 | 989 |
Born 1938 to 1953 | 754 | 10.21 | 954 |
Reduced fee for first employee, born 1938 to 1953 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 0 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 760 | 19.13 | 960 |
Reduced fee for first employee, born 1954 or after | 700 | 0 | 900 |
Born 1953 or before | 761 | 0 | 961 |
Employees posted from Québec; salary paid by Swedish payer (within the group) | |||
Born 1954 or after | 763 | 18.93 | 963 |
Reduced fee for first employee, born 1954 or after | 703 | 0 | 903 |
Born 1953 or before | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 770 | 7.51 | 970 |
Employees posted from Québec | |||
Born 1954 or after | 773 | 7.31 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 1954 or after | 780 | 12.29 | 980 |
Reduced fee for first employee, born 1954 or after | 706 | 10.21 | 906 |
Born 1938 to 1953 | 781 | 10.21 | 981 |
Reduced fee for first employee, born 1938 to 1953 | 707 | 10.21 | 907 |
Employees posted to Québec; salary paid by payer in South Korea (within the group) | |||
Born 1954 or after | 783 | 12.49 | 983 |
Reduced fee for first employee, born 1954 or after | 709 | 10.21 | 909 |
Born 1938 to 1953 | 784 | 10.21 | 984 |
Reduced fee for first employee, born 1938 to 1953 | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income, for example on certain contract insurances | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 424 | 10.21 | 434 |
Born 1954 or after | 420 | 31.42 | 430 |
Born 2001-2003, salary above SEK 25,000 | 420 | 31.42 | 430 |
Reduced fee for first employee | 421 | 10.21 | 431 |
Born 1938 to 1953 | 422 | 10.21 | 432 |
Born 1937 or before | 423 | 0 | 433 |
Employers without a permanent establishment in Sweden, and embassies | |||
Born 2001 to 2003, salary up to SEK 25,000 | 443 | 10.21 | 448 |
Born 1954 or after | 440 | 19.80 | 445 |
Born 2001 to 2003, salary above SEK 25,000 | 440 | 19.80 | 445 |
Born 1938 to 1953 | 441 | 10.21 | 446 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 720 | 10.21 | 920 |
Born 1954 or after | 750 | 23.91 | 950 |
Born 2001 to 2003, salary above SEK 25,000 | 750 | 23.91 | 950 |
Reduced fee for first employee, born 1954 or after | 786 | 10.21 | 986 |
Born 1938 to 1953 | 751 | 16.36 | 951 |
Reduced fee for first employee, born 1938 to 1953 | 787 | 10.21 | 987 |
Born 1937 or before | 752 | 6.15 | 952 |
Employees posted to Québec | |||
Born 1954 or after | 753 | 24.11 | 953 |
Reduced fee for first employee, born 1954 or after | 789 | 10.21 | 989 |
Born 1938 to 1953 | 754 | 16.36 | 954 |
Reduced fee for first employee, born 1938 to 1953 | 790 | 10.21 | 990 |
Born 1937 or before | 755 | 6.15 | 955 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 724 | 0 | 924 |
Born 1954 or after | 760 | 19.13 | 960 |
Born 2001 to 2003, salary above SEK 25,000 | 760 | 19.13 | 960 |
Reduced fee for first employee, born 1954 or after | 700 | 0 | 900 |
Born 1938 to 1953 | 761 | 0 | 961 |
Employees posted from Québec; Salary paid by Swedish payer (within the group) | |||
Born 2001 to 2003, salary up to SEK 25,000 | 726 | 0 | 926 |
Born 1954 or after | 763 | 18.93 | 963 |
Born 2001 to 2003, salary above SEK 25,000 | 763 | 18.93 | 963 |
Reduced fee for first employee, born 1954 or after | 703 | 0 | 903 |
Born 1938 to 1953 | 764 | 0 | 964 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1954 or after | 770 | 7.51 | 970 |
Born 2001 to 2003, salary over SEK 25,000 | 770 | 7.51 | 970 |
Employees posted from Québec | |||
Born 2001 to 2001, salary up to SEK 25,000 | 730 | 0 | 930 |
Born 2001 to 2003, salary up to SEK 25,000 | 728 | 0 | 928 |
Born 1954 or after | 773 | 7.31 | 973 |
Born 2001 to 2003, salary over SEK 25,000 | 773 | 7.31 | 973 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Born 2001 to 2003, salary up to SEK 25,000 | 732 | 10.21 | 932 |
Born 1954 or after | 780 | 12.29 | 980 |
Born 2001 to 2003, salary above SEK 25,000 | 780 | 12.29 | 980 |
Reduced fee for first employee, | 706 | 10.21 | 906 |
Born 1938 to1953 | 781 | 10.21 | 981 |
Reduced fee for first employee, | 707 | 10.21 | 907 |
Posted to Québec; salary paid by payer in South Korea (within the group) | |||
Born 2001 to 2003, salary up to SEK 25,000 | 734 | 10.21 | 932 |
Born 1954 or after | 783 | 12.49 | 983 |
Born 2001 to 2003, salary above SEK 25,000 | 783 | 12.49 | 983 |
Reduced fee for first employee, | 709 | 10.21 | 909 |
Born 1938 to1953 | 784 | 10.21 | 984 |
Reduced fee for first employee, | 710 | 10.21 | 910 |
Basis for employees | Basis | Percentage | Contribution/ Deduction |
---|---|---|---|
Special payroll tax on earned income, for example on certain contract insurances | 480 | 24.26 | 485 |
Special payroll tax on certain earned income: contributions to profit-sharing foundations and invalidity pensions | 481 | 24.26 | 486 |
Deductions for research and development | 470 | -10 | 475 |
Deductions for regional aid | 471 | -10 | 476 |
Download the employer contributions percentage rates table for 2019-01-01 to 2019-06-30 (in Swedish):
Download the employer contributions percentage rates table for 2019-07-01 to 2019-07-31 (in Swedish):
Download the employer contributions percentage rates table for 2019-08-01 to 2019-12-31 (in Swedish):
Box 597 in the PAYE tax return e-service shows the estimated amount of tax you are due to pay. This figure is the sum of the tax you have declared in your PAYE tax return, at the individual and/or employer level.
“Summa skatteavdrag” (total tax deducted) refers to deducted tax from the following fields in the PAYE tax return:
“Summa skatteavdrag” (total tax deductions) also includes deductions for pension insurance, interest and dividends.
“Skatteavdrag pensionsförsäkring” (tax deductions on pension insurance) is the deducted preliminary tax or special income tax paid for people living abroad on pension payments that you have specified.
“Skatteavdrag ränta och utdelning” (tax deductions on interest and dividends) refers to the preliminary tax deducted from interest and dividends that you have specified.