How to pay employer contributions and taxes

Payments from foreign bank account

If you are making a payment from a foreign bank account, you can read more on the page Payments to your tax account from a foreign bank account.

• Payments to your tax account from foreign bank account

Payment deadlines

Employer contributions and deducted tax must reach the Swedish Tax Agency’s account by the last date for filing your PAYE tax return, at the latest. However, different deadlines apply if you are also registered for VAT and have an annual turnover exceeding SEK 40 million. In this case, you must pay employer contributions and deducted tax by the 12th day of the month in which you are due to file your VAT return (the exception is January, when the deadline is the 17th).

What happens if I can’t pay?

If you can’t pay, your tax account will be in deficit and you will be charged interest on the amount you owe. Your company may be issued with a payment reminder or a payment demand from the Swedish Tax Agency.