Payroll
Net salary deduction for car benefit
A net salary deduction is deducted directly from the net salary and means that the employee pays the employer with their taxed salary. The benefit value of a taxable benefit is reduced by amounts up to the benefit value.
An example of when the benefit value is reduced, is when the employee pays for repairs, inspections, insurances, vehicle tax, extra equipment, congestion charges or the company car parking spot at the place of work.
The benefit value should be submitted in box 013/133 - Taxable car benefits on the payroll tax report.
The net payment should not be reported to Skatteverket.
Here’s how:
- Select the employee under Payroll - Employees.
- Select the employee from the list and choose the tab Pay.
- Click on the next to the Car benefit value field and enter information about the company car if it has not previously been entered.
- Enter paycodes 2102 - Car benefit deduction and 1306 - Paid for car benefits under Recurring items on every payslip.
- Enter the amount that should be deducted for the car benefits from the employee's net salary.
The value in the Sum column will be negative.
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