How to fill in the PAYE tax return – box by box
This information explains how to fill in the PAYE tax return per employee in the PAYE Tax Return e-service, which you can find on My Pages ("Mina sidor").
Our e-services
File PAYE tax returns per employee via the PAYE Tax Return service on My Pages ("Mina sidor").
If you have nothing to report
If you have nothing to report for a particular reporting period, you must still file a PAYE tax return as long as you are registered as an employer. Then, in the PAYE tax return e-service ("Lämna arbetsgivardeklaration") on My Pages ("Mina sidor"), you can choose: ”Deklarera noll” (I have nothing to report for this period). The e-service then creates a zeroed out PAYE tax return.
Compensation for high sick pay costs will be discontinued on 30 June 2024
From the July 2024 reporting period, you should not report sick pay costs in your PAYE return. Please contact the Swedish Social Insurance Agency if you have any questions about compensation for high sick pay costs.
Information about board directors’ fees in individual statements from 1 January 2024
You must provide information about the amount of cash compensation or benefits received by the payee in respect of board directors’ fees. In the individual statement form, fill in the amount of the board director’s fee in box 023 – Of which compensation is board directors’ fees. Board directors’ fees must also be included in the amount you report as cash compensation or benefits.
Information about employees (or other payees)
Report information per person – known as individual statements – under the "Payee" tab in the PAYE tax return.
When you add a payee, you can choose which fields you wish to view by selecting, for example, remuneration included in the basis for employer contributions, or payees that are enterprises. To view all the fields, select the "View all fields" option.
If you are copying a payee from previous period, you will only see the fields that you filled in for that period. To see the others, you again select the "View all fields" option.
Add payee
To add a payee, click on "Add payee". You can add payees via one of the following three identification options:
- personal identity number, coordination number or corporate identity number
- date of birth
- other identity details.
Personal identity number, coordination number or corporate identity number
215 – Personal identification, coordination or corporate identification number
Enter the 10 digits of the payee’s correct personal identity number, coordination number or corporate identity number here.
If the payee is 100 years old or older, you must enter their personal identity number using 12 digits (without spaces) so that their century of birth is indicated.
It is important that you enter the details correctly, since they form the basis for the pre-filled information in the payee´s tax return. The payee´s deducted tax is also calculated on the basis of the individual statements. It is particularly important that the personal identity number, coordination number or corporate identity number is entered correctly.
If a person with a coordination number is assigned a personal identity number during the period, or if an individual receives a new personal identity number, the return must be completed using only the new number – regardless of when during the period the new personal identity number was assigned. You do not need to change any details for information that has already been submitted.
If an employee has an address in a country other than Sweden, you must also state this address as well as the employee’s name.
570 – Statement number
Enter the specification number here. You must always fill in the specification number, even if you are only providing one individual statement per payee.
There may not be more than one individual statement with the same specification number for one individual payee, reporting period and employer. However, you may provide several reports for the same payee, but they must have different specification numbers.
You can decide the format of the specification number. It cannot contain more than 10 digits. Do not use zero (0). Otherwise there are no requirements as to the numbering.
060 – Workplace number
Employers who conduct operations at more than one workplace must provide a workplace number. The number consists of one to a maximum of five digits and appears from the list you received from Statistics Sweden (SCB). This information is collected by Statistics Sweden (SCB) and used to compile statistics on occupations and salary levels. Linking employees to workplaces in Statistics Sweden’s Business Register, makes it possible to group employees by region and industry.
If you conduct operations at more than one workplace and do not have a list of workplaces and workplace numbers, please contact Statistics Sweden to obtain this information.
Please note that you must also provide information about workplace street adress in box 245 and workplace city or town in box 246.
062 – Growth support
Here you put an x in the box if you meet the requirements for special calculation of employer contributions (Growth support). It is important that you check that the company is entitled to Growth support, as there are criteria that both the company and the employment must meet.
You can get Growth support (reduced employer contributions) for your company’s first employee. However, you may receive growth support for two payees if their employment began during the period 1 July 2021 to 31 December 2022. If you have received support of minor significance (also known as “de minimis”), you must also fill in 462 – Support of minor significance.
303 – The payee is not paid by the non-Swedish employer’s permanent establishment in Sweden
If you are a non-Swedish employer in Sweden, you should put an x in this box if compensation for work is not borne by your permanent establishment in Sweden.
If you do not have the payee’s personal identity number, coordination number or corporate identity number
If you do not know the payee’s full personal identity number, coordination number or corporate identity number, please contact the Swedish Tax Agency, so that we can help you retrieve the number.
If it is not possible to obtain a full personal identity number, coordination number or corporate identity number for the payee, you should if possible fill in 222 – Date of birth. If you do not know the payee´s date of birth, you must fill in 224 – Other identity details. In addition to these boxes, you must also fill in either:
- 218 – Street address, 219 – Postal code, and 220 – City or town
or:
- 230 – Free address, and 221 – Country code, city or town.
You must also fill in 077 – Place of birth, 078 – Country code for place of birth and 081 – Country code for citizenship.
If you cannot submit the necessary details digitally, you can download and print out PAYE tax return forms SKV 4786 (Main statement form) and SKV 4788 (Individual statement form). If you do not have a personal identity number or coordination number for an employee, you should enter their date of birth or another identifier in box 215, and fill in their name, address, place of birth and citizenship.
If your employee has limited tax liability in Sweden you must also fill in your employees Tax Identification Number (TIN) in box 252.
222 – Date of birth
If you do not have the payee’s personal identity number or coordination number, enter the date of birth here.
Enter the date of birth in the format YYYYMMDDnnn (year/month/day/digits). Note that you need to write three digits after year, month and day (you can choose any three digits). If you have more than one payee with the same date of birth, make sure you do not use the same three digits.
If you do not have a personal identity number or coordination number for the employee, you should enter the same date of birth on all individual statements you provide for that person. If a personal identity number or coordination number is available, use that number and fill in box 215 – Personal, coordination or corporate identification number. You do not need to make corrections to individual statements that have already been submitted.
224 – Other identity
If you do not have any details to enter in box 215 – Personal identification/coordination/corporate identification numbers and 222 – Date of birth, you can enter any number here. There is no specific format requirement except that the number may contain a maximum of 50 digits.
If the payee is an enterprise, you could enter in the enterprise’s foreign corporate identification number, for example. You must also enter the payee’s organisation name in box 226 – Organisation name.
216 – Given name
Enter the payee’s given name here if you do not have their full personal identity number, coordination number or corporate identity number.
217 – Surname
Enter the payee’s surname here if you do not have their full personal identity number, coordination number or corporate identity number.
218 – Street address
Enter the street address here if you do not have the payee’s personal identity number, coordination number or corporate identity number.
228 – Street address 2
Use this box if you need additional space to add a "care of" (c/o) address, for example.
230 – Free address
In this box, enter foreign addresses that cannot be divided into street address, post code and city or town. You must always combine free address with box 221 – Country code, city or town, but you may also combine it with other fixed address fields.
219 – Postal code
Enter the post code here if you do not have the payee’s full personal identity number, coordination number or corporate identity number.
220 – City or town
Enter the city or town here if you do not have the payee’s full personal identity number, coordination number or corporate identity number.
221 – Country code
Here, enter the country code for the city or town that you entered in the foreign address field above. Use this field when a foreign address has been given but you do not have the payee´s full personal identity number, coordination number or corporate identity number and a foreign address has been given.
You must also fill in 221 - Country code if box 230 – Free address, has been used. Country code consists of two letters.
226 – Organisation name
If the payee is a foreign enterprise that does not have a Swedish corporate identity number, state the name of the company or the organisation. You must also provide a different identity number in box 224 – Other identity details.
Workplace details
As an employer, from the reporting period January 2023, you must provide the street address of the workplace in box 245 and the city or town in box 246 – if the employee only had one workplace during the reporting period.
- Information about workplace (in Swedish)
- Workplace (legal guidance, in Swedish)
External link. - If you conduct operations at more than one workplace you must provide a workplace number in box 060.
245 – Workplace street adress
Here you must fill in the street address of the workplace where the payee was based during the reporting period. If there is no street address, fill in other location details. Leave the field blank if the payee had multiple workplaces during the reporting period.
246 – Workplace city or town
Here you must fill in the city or town where the workplace is located, i.e. the place where the payee was based during the reporting period. If the workplace is not located in a specific city or town, state the nearest one instead. Leave the field blank if the payee had multiple workplaces during the reporting period.
Tax
At the payee level, there are seven boxes in which to specify deducted preliminary tax or indicate why preliminary tax should not be deducted. In order to submit a PAYE tax return with individual statements, you must fill in one of these boxes for each individual statement. However, you must not fill in more than one box in this block.
Compensation to a payee who is subject to different rules on deducted preliminary tax during the same reporting period
If you have paid compensation to a payee who is subject to different rules on deducted preliminary tax during the same reporting period, you must provide one individual statement per tax field. To ensure that one individual statement does not replace another, it is important that they have different statement numbers.
This may be relevant if, during a calendar month, an employee who has been working in Sweden begins working for a significant period in another country and should not therefore pay tax in Sweden on their income from abroad. The Swedish Tax Agency has decided that, in such cases, employers must not deduct any preliminary tax since the employee is not liable to pay tax on this income in Sweden.
You should submit the following:
- an individual statement specifying the salary for the work carried out in Sweden and any preliminary tax deducted
- another individual statement specifying the salary for the work carried out in the other country, and with an x placed in box 276 –Decision not to make tax deduction because the income is not taxable in Sweden due to application of the six-month rule. If the work abroad does not relate to a posting from Sweden, you should instead fill in box 253 – Local employee.
It is important that the two individual statements have different statement numbers.
If you have not deducted any preliminary tax
If you have not deducted any preliminary tax on compensation paid, you must enter zero (0) in one of the boxes for deducted preliminary tax, or put an x in one of the boxes that specifies why preliminary tax should not be deducted.
An example of when you should enter zero (0) in box 001 is when you have not deducted preliminary tax on compensation to a school student because the employee provided a certificate stating that preliminary tax should not be deducted.
001 – Preliminary tax deducted
In this box, enter the amount of preliminary tax deducted from salary, pension and other compensation.
Enter zero (0) in box 001 if you have not deducted preliminary tax because:
- the employee’s compensation is less than SEK 1,000 per calendar year
- the employee received only flat-rate benefits, allowances, car benefit or deductible expenses during the month in question
- you have received a certificate (SKV 434: Certificate for payment of salary without deducting preliminary tax) from a student employed on a temporary basis
- your organisation is an association that is not required to deduct preliminary tax on compensation under SEK 28,650 paid to athletes.
Foreign employers without a permanent establishment are required to deduct preliminary tax on compensation for work carried out in Sweden.
274 – Tax deducted, SINK
In this box, enter deducted special income tax for non-residents (SINK) if you have received a decision from the Swedish Tax Agency indicating that the rules on special income tax for non-residents are applicable.
275 – Tax deducted, A-SINK
In this box, enter deducted special income tax for non-resident artists (A-SINK). If you have reported in this box you must also fill in box 112 – Nature of business operations.
114 – Tax exempt under tax treaty
Put an x in this box if you have not deducted preliminary tax because the compensation is not taxable in Sweden. This applies in the following cases:
- A foreign employer who pays compensation for work carried out in another Nordic country other than Sweden to a payee who is covered by the Swedish social security system. The remuneration is pensionable income in Sweden and employer contributions must be paid here. If the payee is covered by the general rule in the Nordic tax treaty, the income is only taxable in the other Nordic country.
- The compensation relates to work carried out in Sweden but which should not to be taxed in Sweden according to a tax convention: Special income tax for foreign residents, artists and athletes (A-SINK).
253 – Local employee
Place an x here if you are a Swedish employer and have paid compensation to an employee who lives and works in another country (known as a local employee).
A local employee is a person who is resident and employed in the country where your business activities are carried out, i.e. an employee who is not posted from Sweden. The term “local employee” also applies to a posted employee whose posting has expired under the EU Social Security Regulation or a social security convention.
094 – Employee of a foreign delegation in Sweden who, under a tax agreement, is liable to pay tax in the country of the delegation
Put an x here if the payee is employed by a foreign delegation in Sweden and is liable to pay tax in the country of the delegation in accordance with a tax convention. Examples include embassy staff, who must pay tax in the country of the embassy and not in Sweden.
276 – Decision not to make tax deduction because the income is not taxable in Sweden
Put an x in this box if you have received a decision notice from the Swedish Tax Agency stating that preliminary tax must not be deducted because of employment abroad. For example, this could be when the six-month rule is applicable or if the work is undertaken for a Swedish employer in another Nordic country.
Compensation included in the basis for employer contributions and special payroll tax on earned income
Enter compensation here that is included in the basis for employer contributions or special payroll tax on earned income.
011 – Cash gross salary, etc.
Here, enter cash compensation for work, such as gross salary, that is included in the basis for employer contributions. You must not enter benefits in this box.
Benefits that are included in the basis for employer contributions
Benefits are taxable non-cash compensation that an employee may receive from their employer, such as a car benefit or meal benefit.
If the employee has paid for the benefit through a net salary deduction, you must reduce the benefit value by the amount of the employee’s payment before you fill in the box. The actual net salary payment should not be reported to the Swedish Tax Agency.
The general rule is that a benefit should be reported in the period during which the beneficiary has been able to use it. In other words, if the employee received a benefit in January, it must be reported in the PAYE tax return relating to January, which you submit in February.
For certain benefits, where you as an employer do not know the value of the benefit at the time of the relevant salary payment, the reporting of the benefit may be postponed by one month or a maximum of two months. For example, this may be the case if you only learn about the benefit when the employee submits a travel expenses form.
Reporting may only be postponed in special cases – your general reporting must not be postponed.
From 1 July 2023 until 30 June 2026, a temporary excise duty exemption for electric vehicle charging at the workplace. A prerequisite for this exemption is that charging takes place at a charging point or electrical outlet provided by the employer in connection with the workplace.
013 – Taxable car benefit
Here, you enter the value of the car benefit (not including fuel). A partial month counts as a full month when calculating the value of a car benefit.
- If the payee has had the use of two or more company cars simultaneously, report the total value of the car benefits.
- If you have paid out compensation for work-related travel using a company car, you must also put an x in box 050 – Car remuneration.
- If the payee has paid for the benefit via a net salary deduction, deduct the employee’s payment when you calculate the value of the benefit. If the value is zero (0) after the reduction, enter a zero (0) in box 013.
- If you, as an employer, have applied for and received a decision from the Swedish Tax Agency regarding adjustment of a car benefit, report the adjusted value in this box and put an x in box 048 – Benefit has been adjusted.
018 – Fuel for a company vehicle
Here, enter the benefit of free or partly free fuel in connection with a company vehicle. When reporting the benefit in the individual statement, value it at the market value x 1.2. You should enter the marked-up value in this box. The market value must not be reported in the PAYE tax return.
The Swedish Tax Agency calculates the employer contributions automatically from the market value without any markup. If you calculate employer contributions yourself, value the fuel benefit at the market value without marking up.
Net salary deductions and fuel benefit since 2021
Even if the employee paid for their fuel benefit through net salary deductions, you must still declare the total marked-up value of this benefit in box 018.
Example 1
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment for this benefit through net salary deductions: SEK 1,000
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 × 1.2)
Box 098: SEK 1,000
In the example above, the employee is only taxed on the marked-up amount above the market value: i.e. SEK 200.
Example 2
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment for this benefit through net salary deductions: SEK 1,200
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 × 1.2)
Box 098: SEK 1,200
In the example above, the employee has paid for their fuel benefit in its entirety (the market value of the fuel plus the marked-up amount).
098 – Company vehicle: payments for fuel
Here, enter the amount the payee has paid for company-vehicle fuel through net salary deductions. Even if the employee has paid for their fuel benefit, you must declare the total marked-up value of this benefit in box 018. Enter the net salary deduction in box 098.
Example 1
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment for this benefit through net salary deductions: SEK 1,000
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 x 1.2)
Box 098: SEK 1,000
In the example above, the employee is only taxed on the marked-up amount above the market value, i.e. SEK 200.
Example 2
Company vehicle: SEK 2,500
Market value of fuel benefit: SEK 1,000
The employee’s payment of this benefit through net salary deductions: SEK 1,200
Box 013: SEK 2,500
Box 018: SEK 1,200
(market value SEK 1,000 x 1.2)
Box 098: SEK 1,200
In the example above, the employee has paid for their benefit in its entirety (the market value plus the marked-up amount).
012 – Other taxable benefits
Here, report the total value of benefits other than car benefit and free fuel benefit in the case of a car benefit, which are included in the basis for employer contributions. For example, these might include free meal benefit, accommodation, holiday accommodation, telephone, ROT (Repairs, Conversion and Extension) and RUT (Cleaning, Maintenance and Laundry) work, free newspapers, free parking garage, free parking or interest benefit. If a payee has received fuel benefit without also having a car benefit, report the market value of the free fuel benefit.
If the payee has paid for the benefit via a net salary deduction, deduct this payment when you calculate the value of the benefit. If the value is zero (0) after the reduction, enter a zero (0) in box 012.
If you, as an employer, have applied for and received a decision from the Swedish Tax Agency regarding adjustment of the benefit value for meals or accommodation, enter the adjusted value in this box and put an x in box 048 – Benefit has been adjusted.
041 – Housing benefit, one-and two-family dwellings
Put an x here if the payee has received a housing benefit for a residence that is in a single- or two-family property but is not a vacation residence, and the benefit is included in the basis for employer contributions. Enter the value of the housing benefit in box 012 – Other taxable benefits.
043 – Housing benefit, not one-and two-family dwellings
Put an x here if the payee has received a housing benefit for a residence that is not in a single- or two-family property and is not a vacation residence, but where the benefit is included in the basis for employer contributions. Enter the value of the housing benefit in box 012 – Other taxable benefits.
019 – Deduction for expenses incurred in the course of employment
Enter here the portion of gross salary that corresponds to compensation for work-related expenses, in accordance with a decision by the Swedish Tax Agency or an established standard amount on which employer contributions are not paid. The amount must be included in box 011 – Cash gross salary etc.
010 – Settlement from non-taxable reimbursement
Enter compensation you have reported in previous reporting periods, and which is now taxable.
If, in earlier reporting periods, you reported compensation per employee that is not included in the basis for social security contributions, and it has now become clear that this compensation is taxable, you must pay employer contributions from the first payment. If this is the case, you must declare the total taxable compensation in the accounting period during which this fact became known.
Field | Reporting | Reporting | Reporting |
|---|---|---|---|
Payment amount | SEK 100 | SEK 100 | SEK 1000 |
131 - Cash remuneration | SEK 100 | SEK 100 | - |
011 - Cash gross salary | - | - | SEK 1200 |
010 - Settlement from non-taxable reimbursement | - | - | SEK 200 |
In this box, enter the total amount that you reported in previous reporting periods during the year as compensation that is not included in the basis for social security contributions. You can also correct each period individually. You do this by changing the amounts you stated as not being included in the basis for social security contributions to SEK 0 for the previous reporting periods.
Reimbursement of expenses
Reimbursement of expenses is compensation intended to cover the employee’s deductible work-related expenses.
050 – Car remuneration
Put an x here if you have paid compensation for work-related car journeys, including a company car, where the employee has paid for their own fuel. If you have paid car compensation that is higher than the standard amount, you enter the surplus amount as salary.
051 – Per diem
Put an x here if you have paid per diem for work-related travel. If you have paid more than the standard amount, you enter the surplus amount as salary.
020 – Other reimbursement of expenses
In cases where you have reimbursed expenses other than car compensation or per diem, enter the amount here.
The following should not be reported in the individual statement:
- expenses incurred by the employee in connection with business travel
- travel by public transport, rental car or taxi
- congestion charges in connection with business trips using the employee’s own car
- accommodation
Compensation not included in the basis for social security contributions
Here, enter compensation not included in the basis for social security contributions. This could include, for example, e.g. salary paid to an employee who is covered by the national social security scheme of another country, compensation paid to an enterprise that pays preliminary A-tax, certain forms of compensation paid to athletes, and compensation amounts below SEK 1,000.
131 – Cash remuneration
Here, enter cash compensation paid for work that is not included in the basis for social security contributions.
Benefits
The general rule is that a benefit should be reported in the period during which the beneficiary has been able to use it. In other words, if the employee has received a benefit in January, it must be reported in the PAYE tax return relating to January, which you submit in February.
For certain benefits, where you as an employer do not know the value of the benefit at the time of the relevant salary payment, the reporting of the benefit may be postponed for one or a maximum of two months. For example, this may be necessary if you only learn about the benefit when the employee submits a travel expenses form.
Postponed reporting is for special circumstances only and should not generally be applied when you report benefits.
From 1 July 2023 until 30 June 2026, a temporary excise duty exemption for electric vehicle charging at the workplace. A prerequisite for this exemption is that charging takes place at a charging point or electrical outlet provided by the employer in connection with the workplace.
133 – Taxable car benefit
Here, enter the value of a taxable car benefit - excluding fuel- that is not included in the basis for social security contributions. If the employee has paid for the benefit via a net salary deduction, deduct that amount from the value of the benefit.
134 – Fuel included in car benefit
Here, you enter the value of fuel included in a car benefit for employees who are not covered by Swedish social security. You calculate the value by multiplying the market value by 1.2. If the payee has paid for the benefit via a net salary deduction, deduct that amount from the value of the benefit.
If you have filled in the fuel benefit box, you must also fill in box 133 – Taxable car benefit – even if the value is zero (0).
132 – Other taxable benefits
Here, enter the value of the payee’s taxable benefits other than car benefit and fuel benefit in the case of car benefit, which are not included in the basis for social security contributions. If you are reporting several benefits in this box, add the amounts and enter the total.
137 – Housing benefit, one-and two-family dwellings
Put an x here if the payee has received a housing benefit for a residence in a single- or two-family property that is not a vacation residence and is not included in the basis for social security contributions. Enter the value of the housing benefit in box 132 – Other taxable benefits.
138 – Housing benefit, not one- or two-family dwellings
Put an x here if the payee has received a housing benefit for a residence that is not in a single- or two-family property, not a vacation residence, and not included in the basis for social security contributions. Enter the value of the housing benefit in box 132 – Other taxable benefits.
136 – Benefit as pension
Put an x here in the case of a former employee who has retired and receives part of his or her pension as a benefit.
The amount should be entered in one of the following boxes, depending on which benefit has been recieved:
- 132 – Other taxable benefits
- 133 – Taxable car benefit
- 134 – Fuel included in car benefit.
032 – Remuneration that does not carry entitlement to tax reduction on income from work (Earned Income Tax Credit)
Here, enter taxable compensation to the payee that is not included in the basis for social security contributions and does not carry entitlement to Earned Income Tax Credit. This refers to certain annuities, inherited royalties, payments from profit-sharing trusts and periodic support payments.
Foreign assignment information
252 – Foreign Tax Identification Number (TIN)
Enter the payee’s foreign Tax Identification Number (TIN) here. Always fill in the TIN for anyone who has unlimited tax liability in Sweden and lives in another country, as well as for those who have limited tax liability in Sweden.
The only exception applies to payees living in a country or territory not listed in the annexe to the Swedish Tax Agency’s regulations SKVFS 2018:17. In this case, a foreign TIN is not required.
The foreign tax registration number is used by the Swedish Tax Agency or the payee in contact with the tax administration in the employee’s country of residence and for exchange of information with other countries. If an employee has an address in the country of residence, you must also fill in the employee’s name and the address abroad.
If you enter the TIN in this box, you must also enter the country code in box 076 – Country code TIN.
076 – Country code (TIN)
Here, enter the country code for the country that issued the foreign tax identification number you reported in box 252 – Foreign Tax Identification Number (TIN). A country code consists of two letters.
305 – Social security convention with
Indicate here whether a social security convention with India, the US, Canada, Québec, the Philippines, South Korea or Japan applies to the payee. You must only use this box if partial employer contributions are to be paid in Sweden.
You must not enter anything in this box if full employer contributions or no employer contributions are to be paid.
Under social security conventions with South Korea, Japan, India, the US, the Philippines and Canada, and an agreement with Quebec, employers in Sweden who post employees to South Korea, Japan, India, the US, the Philippines, Canada or Quebec may not, in certain cases, have to pay all employer contributions. The same applies to employers in South Korea, Japan, India, the US, the Philippines, Canada and Quebec that post employees to work in Sweden.
Certain agreements and conventions on social security include a special provision regarding work carried out by staff posted abroad to a branch or subsidiary owned by their employer. According to this provision, the regulations on posting abroad also apply to an employee who is posted by their employer in one of the contracting states to the employer’s branch or subsidiary in the other contracting state. Sweden’s social security agreement with India does not include such a provision. This means that the posting regulations are not applicable to an employee who is posted to work abroad for a branch or subsidiary owned by their employer.
If you are a Swedish employer (payer), you must enter the number 1 or 2 only, with a letter from A to D. If you are a non-Swedish employer (payer), you must enter the number 3 or 4 only, with a letter from A to D. As a Swedish employer, you must not use the numbers 3 or 4.
In the first position, enter a number from (1-4); in the second position, enter a letter (A-D).
There are tables outlining the rates of employer contributions on the page Arbetsgivaravgifter (Employer contributions).
Social security convention table
1A | Posted to Canada, the US, India, South Korea, Japan |
1B | Posted to Canada, the US, India, South Korea, Japan and reduced employer contributions, first employee |
1C | Posted to Quebec, the Philippines |
1D | Posted to Quebec, the Philippines and reduced employer contributions, first employee |
2A | Posted from Canada, the US, South Korea, Japan but compensation paid by Swedish payer (within the corporate group) |
2B | Posted from Canada, the US, South Korea, Japan but compensation paid by Swedish payer (within the corporate group) and reduced employer contributions, first employee |
2C | Posted from Quebec, but compensation paid by Swedish payer (within the corporate group) |
2D | Posted from Quebec, but compensation paid by Swedish payer (within the corporate group) and reduced employer contributions, first employee |
3A | Posted from Canada, the US, India, South Korea, Japan |
3B | Posted from Canada, the US, India, South Korea, Japab and reduced employer contributions, first employee |
3C | Posted from Quebec, the Philippines |
3D | Posted from Quebec, the Philippines and reduced employer contributions, first employee |
4A | Posted to Canada, South Korea or Japan but payer in Canada, South Korea or Japan (within the corporate group) pays the remuneration |
4B | Posted to Canada, South Korea, Japan, but compensation paid by payer in Canada, South Korea or Japan (within the corporate group) and reduced employer contributions, first employee |
4C | Posted to Quebec, but compensation paid by payer in Quebec (within the corporate group) |
4D | Posted to Quebec, but compensation paid by payer in Quebec (within the corporate group) and reduced employer contributions, first employee |
If you put an x in box 062 – Reduced employer contributions, first employee, you may only select one of the values 1B, 1D, 2B, 2D, 3B, 3D, 4B or 4D.
091 – Payee temporarily posted abroad
To report the posting period according to a posting agreement when an employee is sent to work in another country, or if an employee is sent to work in Sweden from another country, mark option A, B or C.
A: less than six months
B: six to twelve months
C: more than a year.
077 – Place of birth
Fill in the place where the payee was born. You must always enter place of birth if you have filled in the box for the payee’s date of birth, box 222 – Date of birth. Also fill in box 078 – Country code for place of birth.
078 – Country code for place of birth
Fill in the country code for the place of birth you have entered for the payee in box 077 – Place of birth.
081 – Country code, non-Swedish citizenship
Fill in this box if you have paid compensation to a person who has limited tax liability in Sweden. Enter the citizenship of the payee here by selecting a country code.
If the employee has more than one citizenship, indicate their citizenship as follows:
- If one of the citizenships is Swedish, enter Sweden.
- If none of the citizenships is Swedish, but one of them is Danish, Finnish, Icelandic or Norwegian, this must be specified.
- In all other cases, you can decide which citizenship to enter.
090 – Country code for country of posting
Here you enter the country code for the country where the work was carried out if the payee worked in a country other than Sweden.
If the payee worked in several countries during the accounting period, you must submit an individual statement for each country. It is important that the individual statements have unique statement numbers.
Other types of compensation
030 – Employment pension
Here, you report the employment pension paid to former employees or their survivors. Examples of occupational pensions include direct pension schemes. Pension payments must be declared in a PAYE tax return per employee in the same way as salary and other compensation.
As the payee’s former employer, you have to declare 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 towards the payee.
This also applies if you have hired a pension administrator who pays out the pension on your behalf.
For more information, please see the Swedish Tax Agency’s position.
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 declare the pension payment in its PAYE tax return. The insurance provider must also continue to submit annual statements of earnings and deductions.
Please note that severance pay is not a pension: it is considered as salary and must be reported in box 011 – Cash gross salary, etc.
035 – Certain non-taxable forms of remuneration to foreign experts, etc - in accordance with a decision by the Taxation of Research Workers Board
In order for certain benefits and compensation to foreign experts etc. to be recognised as non-taxable, a decision from the Taxation of Research Workers Board is required.
If you have such a decision, enter the non-taxable amount here.
State the taxable portion of the compensation in accordance with the usual rules governing compensation for work.
037 – Certain deductions
Employees may make deductions for certain special expenses in their income tax returns. These include contributions that employees make during their employment to their own or their survivors’ pensions. Enter the amount that the employee has paid here. The amount must be included in box 011 – Cash gross salary etc.
036 – Remuneration/benefit pertaining to residence and travel to and from employment/function (SINK, A-SINK only)
Decision on taxation in accordance with SINK
If a decision by the Swedish Tax Agency states that the employee must be taxed in accordance with the Special Income Tax on Foreign Residents Act, enter the non-taxable compensation and benefits the employee has received, here.
In such cases, the following compensation and benefits are exempt from special income tax and employer’s contributions:
- free travel to or from Sweden at the start or end of a period of temporary employment
- free travel to or from a service in Sweden or abroad for a board member or deputy board member of a Swedish company
- compensation for accommodation in connection with temporary employment during the period in which the work is carried out in Sweden
- compensation for accommodation in Sweden or abroad for a board member or deputy board member of a Swedish limited company.
Decision on taxation in accordance with A-SINK
Also enter compensation and benefits in this box if the regulations relating to non-resident artists etc. can be applied and the compensation or benefit is not taxable.
In such cases, the following compensation and benefits are exempt from special income tax and employer’s contributions:
- free travel to or from Sweden at the start or end of a period of temporary employment
- free travel to or from a service in Sweden or abroad for a board member or deputy board member of a Swedish limited company
- compensation for accommodation in connection with temporary employment during the period in which the work is carried out in Sweden
- compensation for accommodation in Sweden or abroad for a board member or deputy board member of a Swedish limited company
- mealbenefit in connection with earned income.
Compensation codes and compensation amounts
Compensation codes are used by pension and insurance payers. They are three-digit codes that indicate the type of compensation that has been paid.
Enter the compensation code in box 004 – Compensation code 1, and the compensation amount in box 005 – Compensation amount 1. If you enter a compensation code, you must also report the compensation amount paid.
If a payee has received more than one type of compensation, you must specify each type. You may report up to four compensation types per individual statement. The other compensation amounts are then reported in the boxes:
084 – Compensation code 2 and 085 – Compensation amount 2
086 – Compensation code 3 and 087 – Compensation amount 3
088 – Compensation code 4 and 089 – Compensation amount 4
Explanation of compensation codes for PAYE tax return
Code | Explanation PAYE tax return compensation code | The figures correspond to those shown in the Income Tax Return 1 form in the section Income – Employment |
100 | Compensation from the Swedish Social Insurance Agency (“Försäkringskassan”), income from employment | 1.1 |
101 | Compensation from unemployment insurance fund in connection with unemployment | 1.1 |
102 | Compensation from unemployment insurance fund in connection with labour market measure | 1.1 |
103 | Study grants for doctoral candidates | 1.1 |
104 | Compensation to participants in sign-language training for certain parents (TUFF) and Student finance for transition and retraining | 1.1 |
105 | Daily allowance for total defence training and service | 1.1 |
107 | Rehabilitation benefit that represents income from employment and activity support for participants in labour market programmes | 1.1 |
108 | Pensionable grants from the Swedish Authors’ Fund and from the Swedish Arts Grants Committee | 1.1 |
111 | Care allowance | 1.1 |
112 | Occupational injury annuity – own | 1.1 |
113 | Compensation from insurance company, income from employment | 1.1 |
114 | Compensation from AFA for occupational injury (occurring prior to 1 July 1993), “passing-on costs” | 1.1 |
120 | Income-related sickness and activity compensation | 1.1 |
121 | Financial reorientation support and a guaranteed income to former Members of the Swedish Parliament and the European Parliament, which is considered equivalent to income from employment | 1.1 |
200 | Compensation from the Swedish Social Insurance Agency ("Försäkringskassan"), income from other employment | |
402 | General state pension | 1.3 |
403 | Sickness and activity compensation in the form of guarantee compensation | 1.3 |
405 | Downward tax adjustment, pension savings account | 1.5 |
406 | Education subsidy for supplemental studies leading to a teaching degree in a particular subject for individuals who already hold a postgraduate-level qualification | 1.5 |
408 | Pension-type grants from the Swedish Authors’ Fund and the Swedish Arts Grants Committee | 1.5 |
409 | Sickness benefit and rehabilitation benefit in special cases | 1.3 |
410 | Lost earnings | 1.5 |
411 | Child pension – taxable portion | 1.3 |
412 | Pension savings account | 1.4 |
420 | Partially taxable pension. Enter the full amount. | 1.4 |
421 | Personal injury annuity, injury occurring prior to 1962 | 1.4 |
422 | Personal injury annuity, injury occurring in 1962 or later Maintenance annuity (fully taxable) | 1.4 |
423 | Personal injury annuity, injury occurring in 1962 or later. Annuity other than maintenance annuity established prior to 1976 (partially taxable). Enter the full amount. | 1.4 |
424 | Personal injury annuity, injury occurring in 1962 or later. Annuity other than maintenance annuity established in 1976 or later (taxable portion). | 1.4 |
426 | Lump sum (gross) as a result of personal injury. | 1.4 |
427 | Lump sum (gross) pail in previous year for same injury (cf. 426) | |
428 | Fully taxable annuity. | 1.4 |
429 | Partially taxable annuity. Enter the full amount. | 1.4 |
440 | Disability pension in accordance with ITP, AGS, etc. | 1.3 |
441 | Severance pay (AGB) and similar. One-off payment as per occupational injury insurance (TFA) etc. | 1.4 |
442 | Requested repayment of disability pension on account of occupational injury annuity from other disbursed retroactively | |
443 | Free-exempt group sickness insurance (AGS), severence pay (AGB), one-off payment in accordance with occupational pension insurance, etc. | |
450 | Own non-pensionable occupational injury annuity and "gross-up" amount | 1.4 |
473 | Capitalised occupational injury annuity, injury in 1955 or later, taxable portion | 1.4 |
481 | Occupational injury annuity, injury prior to 1955, taxable portion | 1.4 |
483 | Occupational injury annuity, injury in 1955 or later, taxable portion | 1.4 |
486 | Occupational injury annuity – survivor | 1.4 |
999 | Pensionable compensation, which has not been disbursed after alignment with another benefit |
Below is an explanation of how to manage compensation that is normally liable for taxation, but which is non-taxable due to the threshold.
Compensation code 113, Compensation from insurance companies, income from employment 1.1
Report the tax-liable here.Non-taxable compensation that you would otherwise have reported under compensation code 113 should be reported in box 131 – Cash remuneration that is not included in the basis for social security contributions.
If an amount you have reported in box 113 becomes liable for taxation, you must either report it in box 010 or correct earlier periods. For further information, see box 010, and also here:
Compensation code 121, Financial reorientation support and guaranteed income to former members of the Riksdag and the European Parliament, which is considered equivalent to income from employment 1.1
Report the tax-liable portion here. Non-taxable compensation that you would otherwise have reported under remuneration code 121 should be reported in box 131 – Cash compensation that is not included in the basis for social security contributions.
Compensation code 440: Fee-exempt etc. included in the basis for special payroll tax on earned income
Report the tax-liable portion here. Non-taxable compensation that you would otherwise have reported under remuneration code 440 should be reported in the box Compensation code 443: Non-taxable group sickness insurance (AGS), severance pay (AGB), One-off payment in accordance with occupational injury insurance(TFA) etc.
Compensation code 441: Severance pay and similar. One-off sum for occupational injury insurance etc. 1.4
Report the tax-liable portion here. Non-taxable compensation that you would otherwise have reported under compensation code 441 should be reported in the box Compensation code 443: Non-taxable group sickness insurance (AGS), severance pay (AGB), One-off payment in accordance with occupational injury insurance (TFA) etc.
Compensation included in the basis for employee contributions
Compensation included in the basis for employee contributions includes income from employment for recipients who are registered for F-tax (corporate tax) and compensation below SEK 10,000 from a private individual.
125 – Cash remuneration
Report cash compensation that is included in the basis for employee contributions here.
Benefits
The general rule is that a benefit should be reported in the period during which the beneficiary has been able to use it. In other words, if the employee received a benefit in January, it must be reported in the PAYE tax return relating to January, which you submit in February.
For certain benefits, where you as an employer do not know the value of the benefit at the time of the relevant salary payment, the reporting of the benefit may be postponed one month or a maximum of two months. For example, this may be the case if you only learn about the benefit when the employee submits a travel expenses form.
Reporting may only be postponed in special cases - your general reporting must not be postponed.
From 1 July 2023 until 30 June 2026, a temporary excise duty exemption for electric vehicle charging at the workplace. A prerequisite for this exemption is that charging takes place at a charging point or electrical outlet provided by the employer in connection with the workplace.
127 – Taxable car benefit
Here, enter the value of a taxable car benefit, excluding fuel, which is included in the basis for employee contributions. If the employee has paid for the benefit via a net salary deduction, deduct the amount paid by the employee when you calculate the value of the benefit.
128 – Fuel benefit , when car benefit is provided
Here, enter any free fuel benefit provided in addition to car benefit that is included in the basis for employee contributions. Calculate the benefit value by multiplying the market value by 1.2. If the payee has paid for the benefit via a net salary deduction, deduct the employee’s payment when you calculate the value of the benefit.
If you have filled in the fuel benefit box, you must also fill in box 127 – Taxable car benefit, even if the benefit is SEK 0.
126 – Other taxable benefits
Here, enter the total value of taxable benefits other than car benefit and fuel benefit in the case of car benefit, which are included in the basis for employee contributions.
123 – Housing benefit, one-and two-family dwellings
Put an x here if the employee has received a housing benefit that is included in the basis for employee contributions for a residence that is in a single or two-family dwelling and is not a vacation residence. Enter the value of the benefit in box 126 – Other taxable benefits.
124 – Housing benefit, not one-and two-family dwellings
Put an x here if the employee has received a housing benefit that is included in the basis for employee contributions for a residence that is not in a single or two-family dwelling and is not a vacation residence. Enter the value of the benefit in box 126 – Other taxable benefits.
Merchant marine employee information
Fill in the boxes for merchant marine employee information if you have paid compensation to a sailor for work on board either of the following:
- a Swedish vessel that the Swedish Tax Agency has classified for short-sea shipping or deep-sea shipping
- a trading vessel that is registered in the shipping register of a European Economic Area (EEA) state other than Sweden
Marine income entitles the recipient to the marine income deduction and the tax credit for marine income. You must fill in all of the boxes on marine employee information.
026 – Ship signal
Enter the vessel’s ship identifier as four characters here. If the ship identifier has more than four characters, enter the four first characters. The ship identifier is an international identity code for a vessel which you can find in the notice of vessel classification issued by the Swedish Tax Agency at the beginning of every year. This information is essential for the calculation of the marine income deduction. You must always enter the ship identifier, even for work on board a foreign vessel.
027 – Number of days of marine income
Enter the number of days with marine income in short sea shipping or deep sea shipping here. Always provide this information, as it is essential for the calculation of the marine income deduction, for example.
All days carrying entitlement to some form of compensation from the employer for employment on board a vessel are included in the number of days with marine income.
028 – Short sea shipping/deep sea shipping
Here, state whether the vessel is used in short sea shipping or deep sea shipping. This information can be found in the notice of vessel classification issued by the Swedish Tax Agency issues at the beginning of every year. You must also state this for work on board a foreign vessel (EEA trading vessel). This information is essential for the calculation of the marine income deduction, for example.
223 – Name of vessel
You must enter the name of the vessel to ensure the correct marine income deduction, for example. The name supplements the information provided the ship identifier.
Tax reduction for ROT work (Repairs, Conversion and Extension) or RUT work (Cleaning, Maintenance and Laundry)
If an employee has had the benefit of ROT (repairs, conversion and extension) or RUT (cleaning, maintenance and laundry) work and the requirements for a tax reduction are met, you as an employer must report the basis for the tax reduction. Report the basis in this part of the PAYE tax return.
The basis for tax reduction does not always correspond to the value of the benefit of ROT or RUT work. You may only include labour costs in the basis for the tax reduction. You may not include costs for materials, equipment or travel, even though those costs must be recognised when you value the benefit.
If the employee has paid all or part of the benefit value from their net salary, you must deduct that amount when you calculate the value of the benefit. However, when you state the basis for the tax reduction, always state the value without deductions.
021 – Basis for tax credit for RUT (Cleaning, Maintenance and Laundry) work
Here, enter the basis for a tax credit for RUT (Cleaning, Maintenance and Laundry) work, such as labour costs for cleaning, landscaping, moving, etc.
022 – Basis for tax credit for ROT (repairs, Conversion and Extension) work
Here, enter the basis for a tax credit for ROT (Repairs, Conversion and Extension) work, such as labour costs for repairs, maintenance, conversion and extension.
Capital
Rent compensation is the only income from capital that you must report per employee in the PAYE tax return.
Report the tax deductions from dividend and income interest that you have made as a lump sum at employer level and in the statement of earnings and deductions for the employee.
039 – Rent remuneration
Here, you enter the market rent reimbursement paid to the employee that is to be declared as income from capital. Examples include reimbursement for rent of a garage or storage space in a residence.
If the rent reimbursement is higher than market rate but all other conditions are met, report the market-level portion in this box and the surplus portion as salary, usually in box 011 – Gross salary, etc.
Operations
112 – Nature of business operations (A-SINK)
Here, enter the type of operations to which the compensation relates if the payee has limited tax liability and must be taxed in accordance with the Act on Special Income Tax for Non-resident Artists (A-SINK).
Board directors’ fees and benefits, other
023 – Of which compensation is board directors’ fees
Here you fill in the amount of the compensation or benefits received by the payee relating to board directors’ fees. Board directors’ fees must also be included in the amount you report as cash compensation or benefits.
048 – Benefit has been adjusted
Put an x here if, as an employer, you have received a decision notice from the Swedish Tax Agency stating that the benefit value must be adjusted for the payee. This applies regardless of whether the benefit entered is included in the basis for employer contributions or the basis for self-employed contributions, or whether it is not included in the basis for social security contributions. If you have put an x in this box, you must report the adjusted benefit value in one of the following boxes:
Other taxable benefits
Taxable car benefit
For example, if you have received a decision from the Swedish Tax Agency regarding adjustment of the value of a car benefit that is included in the basis for employer contributions, put an x in box 048 – Benefit has been adjusted, and report the adjusted value in box 013 – Taxable car benefit.
059 – Employee stock options that are not to be taxed as a benefit and that have been exercised to acquire shares
Special tax breaks exist for employees who acquire shares in companies, known as qualified employee stock options. Put an x in this box, if this type of employee stock option, which is not to be taxed as a benefit, has been exercised to acquire shares.
If any condition for special tax breaks is not met, the employee stock option is taxable and you should not put an x in box 059. Instead, you report the value of the benefit for your employee in box 012 – Other taxable benefits.
Information to the Swedish Social Insurance Agency
Compensation for high sick pay costs will be discontinued on 30 June 2024.
From the July 2024 reporting period, you should not report sick pay costs in your PAYE return. Please contact the Swedish Social Insurance Agency if you have any questions about compensation for high sick pay costs.
499 – Sick pay costs (up to and including June 2024 reporting period)
Here you enter the sick pay costs incurred during the month up to and including June 2024 reporting period. The Swedish Tax Agency will notify the Swedish Social Insurance Agency insurance (“Försäkringskassan”) about your sick pay costs and payroll costs. Based on this information, the Swedish Social Insurance Agency will assess your entitlement to compensation for high sick pay costs.
Fill in the costs you are required to pay under the Act on sickness payments . This means:
- Costs for days 1 to 14 of the sick-pay period with a maximum of 80 % of salary and other employment benefits.
- Employer contributions on the sick pay must be included in the calculation. Remember that the contributions vary according to the employee’s age.
- Do not include costs from collective agreements or special agreements with the employee.
During a transition period, you can upload files containing box 499 for the July to December 2024 reporting periods in the e-service. The information from the file is saved in the e-service, but from the July 2024 reporting period, you will not be able to sign and submit the PAYE return if there is an amount higher than zero (0) in box 499. You must manually remove amounts in box 499 in order to sign and submit the PAYE return.
Tax deductions
492 – Basis of tax deductions on interest and dividends
Note that in this box you should only enter the basis for any interest and dividends on which tax has been deducted.
This applies to all asset management companies, banks, credit institutions and other enterprises that pay out interest and dividends and that are required to deduct tax from these amounts.
If you have deducted tax on income interest, you must enter the basis in this box and the deduction in box 496. Also remember to submit a statement of earnings and deductions (KU20).
If you have deducted tax on dividends, you must state the basis in this box and the deduction in box 496. Also remember to submit a statement of earnings and deductions (KU31).
Please note that deducted tax on interest/dividends should not be reported per payee in the PAYE tax return, but only in box 496 and in the statement of earnings and deductions.
496 – Tax deductions on interest and dividends
Note that in this box you should only enter the deducted preliminary tax on interest and dividends. If you fill in this box, you must report the basis for the tax deduction in box 492 – Basis for deducted tax on interest and dividends.
If you have deducted tax on income interest, you must report the deduction in this box and the basis in box 492. Also remember to submit a statement of earnings and deductions (KU20).
If you have deducted tax on dividends, you must report the deduction in this box and the basis in box 492. Also remember to submit a statement of earnings and deductions (KU31).
Please note that deducted tax on interest/dividends should not be reported per payee in the PAYE tax return but only in box 496 and in the statement of earnings and deductions.
491 – Basis of tax deductions on pension insurance
If you represent an employment pension institution, insurance company or similar, enter here the basis for tax to be deducted from benefit payments, for example private pension insurance plans that you are required to report in a statement of earnings and deductions.
Please note that the basis for deducted tax on general state pension, premium pension or direct pension, which is reported per employee, should be reported in the individual statement in the PAYE tax return and not at employer level.
495 – Tax deductions on pension insurance
In this box enter the amount of preliminary tax, or special income tax for non-residents, deducted from pension payments. If you fill in this box, you must also report the basis in box 491 – Basis for tax deductions from pension insurance.
Deductions on employer contributions
Basis and deductions on employer’s contributions, regional support
Regional support applies to employers with some operations in certain industries and that have a permanent establishment in a support area. A deduction of 10% of the tax basis may be made in box 471 – Basis for deductions, regional support, but may not exceed SEK 7,100 per accounting period.
The deduction must not result in a total payable contribution that is lower than the old-age pension contribution of 10.21%. Therefore, special deductions may not be made for employees who are only entitled to old-age pension contributions (born 1938-1957).
If you have received support of only minor significance (“de minimis”), please also fill in box 462 - Support of minor significance received.
Basis and deductions on employer contributions - research and development
In certain cases, employers may make deductions from employer contributions and general payroll tax for compensation to individuals involved in research and development. As an employer, you may then make a deduction of 20 % of the contribution basis. The contributions after deduction may not be less than the old-age pension contribution.
The total deduction may not exceed SEK 3,000,000 per corporate group and accounting period.
471 – Basis for deductions: regional support
In this box, enter the basis for deductions from employer contributions for regional support.
If you reported a basis for regional support, you must also fill in box 476 – Deduction for regional support.
476 – Deduction: regional support
In this box, enter deductions from employer contributions relating to regional support.
If you claim a deduction for regional support, you must also fill in box 471 – Basis for deductions: regional support.
470 – Basis for deductions: research and development
In this box, enter the basis for deductions from employer contributions for compensation to an individual involved in research and development for whom the rules on deductions are applicable.
Also, enter the deduction in box 475 – Deductions: research and development.
475 – Deductions: research and development
In this box, enter deductions from employer contributions for compensation to individuals involved in research and development. Also fill in the basis in box 470 – Basis for deductions: research and development.
Deductions for research and development should not exceed 20 % of the basis you have entered in box 470 – Basis for deductions: research and development. The deductions must not exceed SEK 3,000,000.
Basis and deductions from employer contributions for shipping companies due to direct payment of sickness benefit by employer
The basis must correspond to the part of the sick pay that the Swedish Social Insurance Agency replaces, and the deduction must correspond to previously reported employer contributions.
472 – Basis for deductions for shipping companies relating to recovery due to direct payment of sickness benefit by the employer
Here you fill in the basis for deductions on employer contributions for shipping companies relating to recovery due to direct payment of sickness benefit by the employer.
Please also fill in the deduction in box 477 — Deductions for shipping companies for shipping companies relating to recovery due to direct payment of sickness benefit by the employer.
477 – Deductions for shipping companies for recovery for shipping companies relating to recovery due to direct payment of sickness benefit by the employer
Here, you fill in deductions on the employer contributions for shipping companies for shipping companies relating to recovery due to direct payment of sickness benefit by the employer. Also state the basis in box 472 – Basis: deductions for shipping companies relating to recovery due to direct payment of sickness benefit by the employer.
Special payroll tax
486 – Special payroll tax on earned income: profit sharing
In this box, enter special payroll tax (SLF) on contributions to a profit-sharing trust or disability pension.
If you report special payroll tax here, you must report the basis for the special payroll tax in box 481 – Basis for special payroll tax (SLF), profit-sharing.
481 – Basis for special payroll tax on earned income: profit sharing
In this box, enter the basis for special payroll tax on earned income on contributions to a profit-sharing foundation or disability pension. You must then also fill in box 486 – Special payroll tax on earned income: profit sharing.
Support of minor importance (de minimis)
462 – Support of minor importance
If you have received support of minor importance, fill in box 462 – Support of minor importance. Enter all the support that your company has received this year and in the previous two financial years. Also, state which authority has paid the support, the amount and the year of the payment. If your company has not received any support of minor importance, you must state this.
If there is not enough space in the box, you must send the information in a letter to: Skatteverket, 205 30 Malmö.
No permanent establishment in Sweden
302 – No permanent establishment in Sweden
Put an x in this box if the company about which you are providing information has no permanent establishment in Sweden.
A non-Swedish employer that has no permanent establishment in Sweden should not pay general payroll tax.
Review and submit the PAYE tax return
In the PAYE tax return e-service ("Lämna arbetsgivardeklaration") you do not need to fill in the total tax deduction or total employer contributions and special payroll tax on earned income (SLF) to pay. The e-service calculates this automatically based on the information you have reported and shows the results in a summary. Once you have reviewed the summary, you sign and submit the PAYE tax return. Once you have submitted the PAYE tax return, you will receive a receipt.
If you submit a PAYE tax 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.
Please fill in your contact details
In the e-service, you can fill in the details of one or more contact persons at your company. You can also specify an area of expertise for each person if you wish. It is not mandatory to provide contact information, but this will make it easier for us to reach you if necessary.
If you have previously saved contact information, this can be seen under “Contacts” (“Kontakter”).
You can also make changes to saved contact information from the e-service’s start page. The information you provide can only be viewed by the Swedish Tax Agency, and we will only use it to reach you if necessary.
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