Employees, the Taxes tab

By making a tax deduction request, you can easily retrieve the employees' tax information from Skatteverket. Click the link Tax deduction request to send a request to Skatteverket. If you want to send a tax deduction request to Skatteverket for several employees, do it under Payroll - Employees. Read more in the topic Tax deduction request.

The most common tax calculation method is Table tax, which also is the default value for new employees.

Choose between Tax table 29-40. The tax table is entered on the preliminary tax information. The calculation of taxes is based on each table respectively for the calculation method Table tax.

The column is only shown when Table tax has been selected under Calculation method and is entered based on the employee's birth year. The settings for pension also affects the choice of column. Read more at skatteverket.se.

Check the box for employees who receive their main income in the shape of pension. Next to Column, 2 or 6 (pension) is then automatically selected depending on the birth year of the employee. The Pension as main income box is only shown when Table tax under Calculation method has been selected.

Here you enter the percentage if an employee's salary is adjusted by a percentage. The field is only shown if you have selected Adjustment, tax in % as the calculation method.

You can choose settings for the tax deduction lower limit when Table tax or Adjustment, tax in % has been selected as the calculation method.

The default setting means no tax will be withheld for amounts below 1000 SEK. On payslips where the employee's salary exceeds 1000 SEK, taxes according to the selected calculation method will be withheld based on the current payslip.

Normal

If you select Normal, taxes are withheld according to the selected calculation method. Since the tax tables do not withhold taxes until the salary exceeds a certain amount, no tax deductions are made up to that amount if you have selected Table tax under Calculation method.

School-age youth and students

School-age youth and students can, for example through seasonal work, earn up to the amount which corresponds to the price base amount * 42.3 percent without paying taxes. If you select the setting School-age youth and students, no tax will be deducted until the accumulated salary reaches this amount. After that, tax is deducted from the first krona.

Example

A school-age youth works a part-time job and receives a salary every month from January to April. No tax is calculated for these months.

In May, the price base amount * 42.3 is exceeded and tax should be calculated from then on. Each payment is then checked, and the amount of tax that should have been deducted from each payment is calculated.

	Salary, SEK	Taxes, SEK
January	2 456	186
February	4 485	349
March	5 635	503
April	4 387	340
May	4 174	321
Total taxes		1 699

1 699 SEK in taxes are withheld from the May salary.

Athletes in non-profit sports organisations

Non-profit sports organisations may pay coaches up to half a price base amount without paying employer's contribution.

If the lower tax limit should follow the lower employer's contribution limit for athletes, you select Athletes in non-profit sports organisations as the lower limit for tax deductions. No tax will be deducted until the accumulated salary reaches this amount. If the accumulated salary exceeds half of the price base amount, tax will be deducted from the first krona.

The athlete must declare taxes for the income. Since many athletes have other sources of income, the option Normal as the lower limit is more commonly used.

The Non-recurring tax field is only shown if you have selected Table tax as the calculation method. If you have selected Percentage tax, 30% or Adjustment, tax in %, the tax deduction is made according to the selected percentage regardless of the table settings on the pay code or non-recurring tax.

One-off amounts which are added on top of the ordinary pay every now and then should be taxed with a non-recurring tax. If you use a payroll code set to calculate one-time tax instead of table tax, the tax will be deducted according to Skatteverket's tables with one-off amounts (in Swedish).

There are two types of non-recurring taxes:

Own settings

If you select Own settings, you need to calculate a preliminary annual salary and select the correct percentage from Skatteverket's tables with one-off amounts yourself. Please note that you may have to change the percentage if the employee is given a higher or lower salary.

Calculated

If you select Calculated, the calculation is made based on the salary paid so far during the current tax year according to the formula:

Average pay based on the thus far earned amount which contributes to taxes + benefits / number of months for which salary has been paid = average pay

Multiply the average pay by 12 (number of months per year).

Example 1 of calculated non-recurring tax

During the first pay run of the year, with a payment date in January, an employee has received a gross salary of 31 000 SEK. The annual salary is then calculated as follows and the non-recurring tax is selected within this range:

(31 000/1)*12 = 372 000 SEK

After each new pay run, a new calculation of the preliminary annual salary will be carried out.

If the employee is included in any extra pay runs during the year, these will also be included.

Example 2 of calculated non-recurring tax

The employee has during January received a gross salary of 31 000 SEK during the regular pay run, and in February the employee received 28 000 SEK. In February, a gross salary of 5 000 SEK in an extra pay run was also paid. The annual salary is then calculated as follows:

((31 000+28 000+5 000)/2)*12 = 384 000 SEK

After each new pay run, a new calculation of the preliminary annual salary will be carried out.

Here you add an amount if the employee wants you to withhold additional taxes, for example during care of sick children or if they are on parental leave and receive an income from the Swedish Social Insurance Agency. During pay run, the pay code 2201 - Extra tax is automatically used on the employee's payslip.

If additional taxes should be deducted from certain months, it is better to add the amount with pay code 2201 - Extra taxes on the specific pay runs.

Deductions for work expenses are a type of adjustment/tax relief using a percentage, which Skatteverket grants certain occupations. Musicians who are employed but pay for their own instruments are an example where this type of adjustment/tax relief may be granted.

Type of employer's contribution is based on the employee's birth year.

The lower limit is only shown if Normal has been selected next to Employer's contribution.

f you select Normal next to Lower limit, no employer's contribution are deducted for amounts below 1 000 SEK. Once the employee's income exceeds1 000 SEK, employer's, employer contributions are deducted on all accumulated gross salary for the year (from the first krona).

Select Athlete in non-profit sports association if the employment fits the description for this calculation. Non-profit sports organisations may be exempt from employer's contribution for paid salary and compensation up to half a price base amount during one and the same taxation year. When the employee's income exceeds half a price base amount, employer's contribution will be withheld for all accumulated gross salary for that year (from the first SEK).

Entitled to research deduction

This option affects the basis for research and development on the payroll tax report. Check the box for employees if the company is entitled to deductions. In order for an employee to be entitled to a deduction, they must have been working with research and development during at least half of their actual working hours, and a minimum of 15 hours per month.

The deduction varies depending on if the company has a permanent establishment in Sweden or not. Payroll only supports companies with a permanent establishment in Sweden. At skatteverket.se you can read more about what is defined as a permanent establishment and about research deduction in the payroll tax report (in Swedish).

Check the box if the company is entitled to regional support. The regional support, which applies to companies in certain support areas, is 10 percent. The maximum amount is 7 100 SEK per month. The selection affects the regional support on the the payroll tax report.

Check this box for employees who are entitled to Growth support. The employer's contribution will then be reduced for the employee for the first 24 months.

In the payroll tax report, box 062 or 063 on the individual statement is checked depending on the employment start date. The employer's contribution should therefore be reduced in box 487 of the main statement.

Read more in the topic Growth support.

If the company has more than one workplace, you must enter the workplace number for every employee. The information, that is from SCB, must be reported in the payroll tax report.

If an employee doesn't have a personal identity number or coordination number, enter the employee's place of birth here. This information is reported in the payroll tax report.

Fältet visas bara om du har angett födelsedatum följt av ett löpnummer (födelsetid) i fältet Personnummer på fliken Personuppgifter.

If an employee doesn't have a personal identity number or coordination number, enter the country code for the employee's place of birth here. This information is reported in the payroll tax report. A list of country codes is available on skatteverket.se.

Fältet visas bara om du har angett födelsedatum följt av ett löpnummer (födelsetid) i fältet Personnummer på fliken Personuppgifter.

The field is only displayed if you have entered a date of birth followed by a serial number (time of birth) in the Personal identity number field on the Basic information tab.

If you have paid compensation to an employee who is liable to limited tax in Sweden, indicate the employee's citizenship by selecting a country code.

Do as follows if the employee has multiple citizenships:

• If one of the citizenships is Swedish, specify Sweden.
• If none of the citizenships is Swedish but one of them is Danish, Finnish, Icelandic, or Norwegian, specify that.
• In other cases, it is optional to specify which citizenship that should be specified.

A list of country codes is available on skatteverket.se.

Workplace is the site to which the employee goes to do their work. A company can have several workplaces, however, an employee can only have one workplace for the same employer. If the employee performs their work at several places, it is the employer's responsibility to assess where the employee's workplace is. Please note that the workplace is not the same as the workplace number, which also needs to be reported in the payroll tax report.

Information about the workplace address must be entered in the payroll tax report. The company's information is entered under Payroll - Payroll tax report and employees that have selected According to company settings follow the company's settings. If the company has several workplaces, you can specify settings per employee by checking Own settings by Workplace and enter the address details.

Via the Go to the calendar button, you can easily view the employee's calendar.