Payroll
Payroll tax report
You as an employer should report the payments and tax deductions you have made per person each month. For the employees, this means that they can continuously view their current values for gross salary, taxes and benefits in their personal pages at skatteverket.se. Read more at spiris.se and skatteverket.se.
For Försäkringskassan to keep track of payments for parental allowance and temporary parental allowance, absence information must be reported in payroll tax reports. Skatteverket will then forward the information to Försäkringskassan.
When you register parental leave, care of sick child, and 10 days leave at the birth of a child via Employee or via the shortcuts Parental leave and Care of sick child, the details are automatically added when you create the payroll tax report.
We recommend that you wait with approving the payroll tax report at Skatteverket until a few days after the last pay run, so that any corrections which have been made for the current month will be included in the report. This is because you as an employer cannot change already reported and paid deducted taxes and get a return after the file has been sent to and approved at Skatteverket. The employer's contribution can however be adjusted in a reassessment.
If the company is registered as an employer, the payroll tax report must be sent to Skatteverket even if you have not paid any salaries or wages, or registered benefits for the period. In such cases where there is no information to declare for the period, you choose the zero declaration option at skatteverket.se.
There are certain exceptions where you do not need to submit the payroll tax report each month. Read more in the topic Are there exceptions for when I do not have to submit a payroll tax report?
Review and send the payroll tax report to Skatteverket
Do the following to review the information and send the the payroll tax report to Skatteverket. If you want to see how to do it inside the program, click on Guida mig in the program's menu bar and select the guide Gör arbetsgivardeklaration.
- Select Payroll - Payroll tax report.
The payroll tax report is created automatically for the right period when you create a pay run.
- Select the the payroll tax report.
You can choose the order of the list by clicking the column header you want to sort the list by.
- Click Open to review the information.
- Fill in the Contact details if it is the first time you send the payroll tax report via Payroll. Verify that the information is correct.
- Click in the field under Individual statement to review the payroll tax report per employee.
You cannot adjust the information from here. If any information is incorrect, you make the adjustments on the pay run or on the employees, depending on which information it concerns.
- Select Transaction date.
- Click Preview - PDF file if you want to verify or print the information before you send the the payroll tax report. In the end of the printed file, you will also find accounting records for the payroll tax report.
All pay runs in the current period must be submitted in order for you to send the payroll tax report.
- Select Send and post to ledger.
If you are working in Bookkeeping & Invoicing, a journal entry is automatically created. If you are using Payroll as a stand-alone service, a SIE file is created with the journal entry that is possible to export.
In some cases the Skatteverket check shows that something in the the payroll tax report needs to be corrected when Skatteverket receives it. You can then log into skatteverket.se (in Swedish) to verify and correct the payroll tax report.
Please note that it is only the sending of the payroll tax report that is automatic. To complete the process, the authorised person must log into skatteverket.se and sign the payroll tax report. Before it has been signed, the payroll tax report has not been fully sent.
- Click Go to skatteverket.se, log in and sign the payroll tax report.
Upload the payroll tax report manually
We recommend that you send the payroll tax report automatically, but it is possible to create the file, log into skatteverket.se and upload the payroll tax report manually.
If you want to upload the file at skatteverket.se
- Follow steps 1-7 in the instruction above.
- Click Preview - XML file.
- Select Go to skatteverket.se, log in and upload the file in the service Submit PAYE tax return.
- Follow the instructions at skatteverket.se to upload the file.
- Click Send and post to ledger and select Post manually reported payroll tax report.
If you want to create the basis to manually upload the information at skatteverket.se
- Follow steps 1-7 in the instruction above.
- Click Preview - PDF file.
- Click Go to skatteverket.se, log in and add the information from the PDF file manually. Read more at skatteverket.se.
- Click Send and post to ledger and select Post manually reported payroll tax report.
Field explanations
Transaction date
The transaction date is used for your accounting when you send the payroll tax report via the Send and post to ledger button, or if you select Send and post to ledger - Post manually reported payroll tax reportthe payroll tax report, i.e. when has the status Reported.
Contact information
If Skatteverket has questions about the the payroll tax report for an employee in any of the companies included in the file, they will contact the person specified here. If Skatteverket's question regards the file itself, they will contact the person who created the original file. Skatteverket calls this person the technical contact person.
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 in the Workplace street address and Workplace city. If the company has several workplaces, the information about the biggest workplace should be entered here. For employees that have a different workplace, the information is added under Payroll - Employees on the Taxes tab.
Individual statement
You can choose which employee's individual statement you want to view by entering the name of the employee in the search field under Individual statement. You can also click on the search icon in the field to select an employee from a list.
Go to skatteverket.se
If you submit your file automatically, you click here to log in to skatteverket.se and sign the payroll tax report.
If you submit your file manually, you click the link to submit the payroll tax report. At skatteverket.se you can read more about how to submit the file.
Preview
Select PDF file if you want a basis for the payroll tax report, for example if you want a basis to manually enter the information at skatteverket.se.
Select XML file if you want to create a file with the payroll tax report and manually upload it at skatteverket.se. To post the file to the ledger you then select Send and post to ledger - Post manually reported payroll tax report.
In the file you will first see the sum of the taxes and employer's contribution that the company pays, and then the individual statement for each employee, with specified gross salary, taxes, benefits, etc. If the file contains incorrect information you can adjust the information on the payslips or on each employee. The information is automatically updated in the payroll tax report.
The information about statement number is not shown in the payroll program, but it is included in the file that is created for Skatteverket and can be seen when you select Preview.
The statement number is mandatory when reporting the payroll tax report. In the payroll program, the statement number will automatically be 1 when you create a file for the payroll tax report. The statement number is shown in box 570 and it is not changable in the payroll program. Any changes must be done at skatteverket.se.
Send post to ledger
When you click the Send and post to ledger button the payroll tax report will automatically be submitted to the company's own space at Skatteverket.
If you work with Bookkeeping & Invoicing, a journal entry is created and the payroll tax report is automatically posted. If you are using Payroll as a stand-alone service, a SIE file is created with the journal entry that is possible to export.
If you have reported the the payroll tax report manually to Skatteverket, you only need to post it. In that case, choose Post manually reported payroll tax report.
Undo
If you realise something is wrong after the payroll tax report has been sent and posted, you can click on the Undo button. You can then make adjustments and then create and send the payroll tax report again.
If you use Bookkeeping & Invoicing, the journal entry for the payroll tax report is corrected automatically. Additionally, recalculations are made if any changes or additions occur in the period after you've posted and sent the payroll tax report.
Related topics
Why can I not send the payroll tax report to Skatteverket?
Payroll tax report - specification
Payroll tax report corrections at Skatteverket
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