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» How to calculate employer contributions, special payroll tax on earned income, and tax deductions

How to calculate employer contributions, special payroll tax on earned income, and tax deductions

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.

Rounding off numbers

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.

Find out more about rounding off numbers in the “Legal guidance” section (in Swedish) External link.

Rounding off numbers in the calculation of fuel benefit

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.

Calculation of employer contributions and special payroll tax on earned income

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. 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.

If the comparative amounts match the figures you have reported, you can file your PAYE tax return.
If the information you have submitted does not match our figures, you can choose to accept the Swedish Tax Agency’s calculation or change the information on which your calculation is based.

Further information on how employer contributions and deducted tax are calculated

Basis derived from payee information

+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

Codes for remuneration that is liable to charges

Remuneration rate with remuneration code 121 – economic reorientation support and income guarantee for former Members of Parliament and Members of the European Parliament, equalised with income from employmentRemuneration rate with remuneration code 440 – payments such as group sickness insurance that serve as a basis for special payroll tax on earned income 1.3
Remuneration rate with remuneration code 441 – redundancy pay or similar; one-off payments such as work injury insurance
Remuneration rate with remuneration code 113 – redundancy pay or similar; one-off payments such as work injury insurance

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. The e-service calculates the total employer contributions and special payroll tax on earned income by adding up the subtotals for each percentage rate.

Find out more about rounding off numbers in the “Legal guidance” section External link.

Basis derived from payer information

+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

Tables outlining employer contributions percentage rates from April 2023

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.

Table: Employer contributions percentage rates
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

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
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

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
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	761 762	0	961 962
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	903 964 964.965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
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

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
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

Other
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

Tables outlining employer contributions percentage rates from January 2023 to March 2023

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.

Table: Employer contributions percentage rates
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

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea, Japan
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

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
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	761 762	0	961 962
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	903 964 964.965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
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

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, Japan, within the group
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

Other
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

Employers’ social security contributions for young people reduced further for June to August 2022

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%.

Tables outlining employer contributions percentage rates from January 2022

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.

Table: Employer contributions percentage rates
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

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea
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

Code 2: Salary paid by Swedish employer
Postings from Canada, USA, South Korea or Japan
Salary paid by Swedish payer (within the group)
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	761 762	0	961 962
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	903 964 964.965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India, South Korea or Japan
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

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea, Japan
Salary paid by payer in Canada, South Korea, Japan, within the group
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

Other
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

Employers’ social security contributions for young people reduced further for June to August 2021

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%.

Tables outlining employer contributions percentage rates from January 2021

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.

Table: Employer contributions percentage rates
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

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea
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

Code 2: Salary paid by Swedish employer
Postings from Canada, USA or South Korea
Salary paid by Swedish payer (within the group)
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	761 762	0	961 962
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	903 964 964.965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India or South Korea
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

Code 4: Salary paid by non-Swedish employer
Employees posted to Canada, South Korea
Salary paid by payer in Canada, South Korea, within the group
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

Other
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

Tables outlining employer contributions percentage rates from January 2020

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.

Table: Employer contributions percentage rates
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 Born 2002 to 2004, salary above SEK 25,000	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 Born 2002 to 2004, salary above SEK 25,000	440	19.80	445
Born 1938 to 1954	441	10.21	446

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea
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 Born 2002 to 2004, salary above SEK 25,000	750	23.81	950
Reduced fee for first employee, born 1955 or after	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 Born 2002 to 2004, salary above SEK 25,000	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

Code 2: Salary paid by Swedish employer
Postings from USA or South Korea
Salary paid by Swedish payer (within the group)
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2002 to 2004, salary up to SEK 25,000	724	0	924
Born 1955 or after Born 2002 to 2004, salary above SEK 25,000	760	19.23	960
Reduced fee for first employee, born 1955 or after	700	0	900
Born 1954 or before	761 762	0	961 962
Employees posted from Québec or the Philippines but salary paid by Swedish payer (within the group)
			963
			903
			964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India or South Korea
Basis for employees	Basis	Percentage	Contribution/ Deduction
Born 2002 to 2004, salary up to SEK 25,000	728	0	928
Born 1955 or after Born 2002 to 2004, salary over SEK 25,000	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 Born 2002 to 2004, salary over SEK 25,000	773	7.41	973

Code 4: Salary paid by non-Swedish employer
Employees posted to South Korea
Salary paid by payer in South Korea, within the group
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

Other
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):

Ladda ner tabell för avgiftsprocentsatser från 2020-01-01 som PDF Pdf, 253.6 kB.

Tables outlining employer contributions percentage rates from January 2019 to June 2019

Table: Employer contributions percentage rates
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

Employer contributions for employees posted abroad
Code 1: Salary paid by Swedish employer
Employees posted to Canada, USA, India, South Korea
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

Code 2: Salary paid by Swedish employer
Postings from USA or South Korea
Salary paid by Swedish payer (within the group)
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	761 762	6.15	961 962
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	764 765	6.15	964 965

Code 3: Salary paid by non-Swedish employer
Postings from Canada, USA, India or South Korea
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

Code 4: Salary paid by non-Swedish employer
Postings to South Korea
Salary paid by payer in South Korea (within the group)
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

Other
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

Tables outlining employer contributions percentage rates for July 2019

Table: Percentage rates
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

Employer contributions for employees posted abroad
Code 1: Employees posted to Canada, USA, India, South Korea
Salary paid by Swedish employer
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, born 1938 to 1953	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, born 1954 or after	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

Code 2: Salary paid by Swedish employer
Postings from USA or South Korea
Salary paid by Swedish payer (within the group)
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	761 762	0	961 962
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	764 765	0	964 965

Code 3: Salary paid by non-Swedish employer
Postings from Canada, USA, India or South Korea
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

Code 4: Salary paid by non-Swedish employer;
Employees posted to South Korea;
Salary paid by payer in South Korea (within the group)
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

Other
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

Tables outlining percentage rates for August to December 2019

Table: Percentage rates
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

Employer contributions for employees posted abroad
Code 1: Employees posted to Canada, USA, India or South Korea;
Salary paid by Swedish employer
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

Code 2: Salary paid by Swedish employer
Employees posted from USA or South Korea
Salary paid by Swedish payer (within the group)
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	761 762	0	961 962
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	764 765	0	964 965

Code 3: Salary paid by non-Swedish employer
Employees posted from Canada, USA, India or South Korea
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

Code 4: Salary paid by non-Swedish employer;
Employees posted to South Korea;
Salary paid by payer in South Korea (within the group)
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, born 1954 or after	706	10.21	906
Born 1938 to1953	781	10.21	981
Reduced fee for first employee, born 1938 to 1953	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, born 1954 or after	709	10.21	909
Born 1938 to1953	784	10.21	984
Reduced fee for first employee, born 1938 to1953	710	10.21	910

Other
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):

Ladda ner tabell för avgiftsprocentsatser 2019-01-01 till 2019-06-30 som pdf-fil Pdf, 87.2 kB.

Download the employer contributions percentage rates table for 2019-07-01 to 2019-07-31 (in Swedish):

Ladda ner tabell för avgiftsprocentsatser 2019-07-01 till 2019-07-31 som pdf-fil Pdf, 86.7 kB.

Download the employer contributions percentage rates table for 2019-08-01 to 2019-12-31 (in Swedish):

Ladda ner tabell för avgiftsprocentsatser 2019-08-01 till 2019-12-31 som pdf-fil Pdf, 85.6 kB.

How the sum total of deducted tax is calculated

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:

Preliminary tax deducted
Tax deducted, SINK
Tax deducted, A-SINK

“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.

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