Chapter 1. Subject matter and definitions
Content
paragraph 1 of this law provides for fees for funding
of social security schemes (social security contributions).
Regulations on fees for the financing of
the retirement age is also available in the Act (1994:1744) on General
pension contribution and the law (1998:676) for State
ålderspensions fee.
Provisions on the allocation of the social tax act
(2000:981) concerning the allocation of social security contributions. Provisions on
Special deductions from social security contributions are found in the law
(2001:1170) on specific deduction in certain circumstances at
duty calculation under the Act (1994:1920) on General
payroll tax and social charges Act (2000:980). Law (2007:284).
section 2 of the Social security contributions consist of employer contributions referred to in Chapter 2.
or contributions in accordance with Chapter 3.
section 3 of EU law in the European Union (EU) or the European
economic area (EEA) or the agreement on social
Security concluded with other States can entail restrictions
of the obligation to pay the fees under this Act.
Law (2011:294).
Definitions
section 4 of the terms and expressions used in this law also covers
corresponding foreign phenomena, unless otherwise stated.
5 for the purposes of this Act, section
approval for F-tax: such approval, which means that
the holder shall pay the F-tax under the tax procedure law
(2011:1244),
trade: trade according to the income tax act
(1999:1229),
income from employment: income in income from services under
the income tax act.
The provisions of this law on trading companies and about a partner in them
also applies in the case of the European economic
interest grouping (EEIG) and partner in them.
Law (2011:1257).
Work in Sweden
section 6, With work in Sweden referred to gainful employment in business here
in the country.
If a natural person engaged in business activities has such
permanent establishment in Sweden as described in Chapter 2. section 29
the income tax Act (1999:1229), the activities there
regarded as undertaken in this country.
Work on vessels
7 § Work on ships is considered as work in Sweden in the same
extent according to Chapter 6. section 3 of the social insurance code.
Law (2010:1282).
Broadcasting
section 8 Work for an employer that is carried out in another country
than that in which the employer has his place of business is considered as
work in Sweden to the same extent as under Chapter 6. 4 §
the social security code. Law (2010:1282).
Diplomats
section 9 of the work performed by a person who belongs to a foreign
Heads of mission or consular posts shall be considered as work in
Sweden only if it is compatible with the provisions of
privileges and immunities in the conventions listed in 2 and 3
§ § the Act (1976:661) on the privileges and immunities in certain circumstances.
This also applies to such person's personal servant.
Such a work that leads to a person because of
affiliation with an international organization are covered by
the provisions of paragraph 4 of the law on immunities and privileges in certain
cases, be regarded as work in Sweden only to the extent
is consistent with what is permitted by applicable statute or
agreements listed in the annex to the law.
Work abroad
10 § With work abroad referred to other paid work than work
in Sweden.
Research and development
section 11 of the research referred to in this law systematically and
qualified work to commercially develop new
knowledge. Team (2013:961).
section 12 with the development referred to in this law systematically and
qualified work to commercially use
the results of research to develop new products, services
or production processes or significantly improve already
existing ones. Team (2013:961).
Group
section 13 Of the group referred to for the purposes of Chapter 2. 31 §
Group of a kind specified in Chapter 1. 4 §
annual accounts Act (1995:1554). Team (2013:961).
Chapter 2. Employer contributions
Fee obligation
section 1 of The posing as contributing remuneration shall pay
employer contributions under the provisions of this chapter.
The benefit referred to in Chapter 10. section 11, second subparagraph
the income tax Act (1999:1229) should be considered as published by it in the
Service entitlement was acquired.
Provisions on contributing remuneration, see paragraphs 10 and 11.
Law (2008:824).
section 2 of the Provision in article 1, first subparagraph shall not apply if
a contributing remuneration consists of discount, bonus or
other compensation due to customer loyalty or similar. In question
If such taxable remuneration shall
Payroll taxes rather than paid by the final
stood for the costs that form the basis for the compensation.
the provision in paragraph 3 of article 1, the first subparagraph shall not apply if a
other contributing remuneration than such a benefit referred to in paragraph 1 of the
second subparagraph, may be provided by a physical person resident abroad
or a foreign legal entity and have their
because in a job in Sweden with anyone other than those who
provided the compensation. In such a case, the employer's contribution in
rather than paid by the recipient is employed in
Sweden. Law (2008:824).
Situations where fees are payable
4 § employer contributions shall, subject to paragraphs 5 to 9,
paid on contributing remuneration for
1. work in Sweden, and
2. work abroad to a person when the work is done
covered by Swedish social insurance under EU law in
The European Union (EU) or European economic
area (EEA) or under agreements with other States.
Law (2011:294).
Exception
The recipient of the remuneration is approved for F-tax
paragraph 5 of the employers ' contributions will not be paid if the person receiving the
remuneration for work is approved for F-tax either when
the compensation is determined, or when it is paid. An indication of the
approval for F-tax from the recipient may be accepted if the
be given in a document drawn up in connection with the assignment and
containing the necessary identification data for
the payer and the recipient. If the payer knows that a
a statement of approval for F-tax is incorrect, it may not
be accepted.
If the receiver is approved for F-tax with conditions in accordance with Chapter 9.
paragraph 3 of the tax Procedure Act (2011:1244), first subparagraph
the first sentence only if the authorisation relied upon in writing.
The first and second paragraphs do not apply to compensation from the
Holiday cash. Law (2011:1257).
Compensation provided by private individuals
section 6 of the payroll taxes shall not be paid by a natural person
or an estate, if it can be assumed that the total
taxable compensation to the recipient during the year will
to be less than $1,000, and as noted in section 7.
Article 7 the provisions of section 6 does not apply if the taxable
compensation forms
1. an expense in one of the Publisher's business activities,
or
2. the compensation of a guardian, trustee or
Trustees referred to in Chapter 12. 16 § parental code.
The provisions of section 6 does not apply if the Publisher and
the recipient has agreed to employer contributions to
be paid on the compensation. Such an agreement, however,
If the recipient is not approved for F-tax without such a condition
referred to in Chapter 9. paragraph 3 of the tax Procedure Act (2011:1244).
Law (2011:1257).
section 8 Has been repealed by law (2012:831).
Benefits from a partnership to a partner in the company
9 § a partnership shall not pay payroll taxes on
compensation to a shareholder in the company.
Contributing remuneration
section 10 of the salaries, allowances, benefits and other payments for
work is taxable. The same applies to other things which are provided with
reason of a contract for the work, but no pension.
Law (2011:1257).
10 a of the benefits shall be valued in accordance with the provisions of
income tax Act (1999:1229), with the following exceptions:
1. the value of the benefit of property in Sweden that is not
holiday home or residence referred to in Chapter 61. 3 a of the
the income tax act shall be equal to the value tables, and
2. the value of fuel benefit referred to in Chapter 61. 10 §
the income tax act shall be equal to the market value.
The tables referred to in the first subparagraph 1 shall enter
benefit value of housing to the average cost
per square metre of living space in an area where
housing costs are essentially uniform. Benefit for
a dwelling that is located outside the urban area and its vicinity shall
However, determined to 90 per cent of the lowest
the average cost. Law (2011:1257).
10 b of the provisions relating to the adjustment of the value of the company car
or food in Chapter 61. 18, 19 and 19 (b) § §
the income tax Act (1999:1229) may be applied only if the
The tax agency at the request of the Publisher has decided on a
adjustment. Law (2011:1257).
paragraph 10 (c) if the value of the housing benefit under paragraph 10 (a)
1 differ by more than 10% from the value resulting from the
61. 2 or section 20 of the income tax Act (1999:1229),
The tax agency at the request of the Publisher to determine the value of
the privilege. Law (2011:1257).
section 10 d Of the Swedish tax agency has appointed a beneficiary value according to
10 (b), (c) or section 10 shall inform the recipient about the Publisher
the decision. Law (2011:1257).
section 11 requires equal compensation for work of this law
1. payment of expenses and remuneration under 10 Cape.
3 section 9 and 10 tax Procedure Act (2011:1244)
to be counted as remuneration for work,
2. the guarantee amount according to the wage guarantee Act (1992:497),
3. the compensation granted to social insurance according to section 24 of the
first subparagraph, Act (1991:1047) about sick pay, in which case the
the remuneration shall be considered to have been paid out to the person who
sick pay,
4. research grant from the European Union or the European
Atomic Energy Community (Marie Curie scholarship), about the scholarship
be provided by a physical person resident in Sweden or by a Swedish
legal person, and
5. compensation from vacation cash. Law (2011:1257).
Free-of-charge replacement
Duty free allowances
section 12 of a replacement free of charge if the
1. is tax exempt under the income tax Act (1999:1229),
2. the exemption provided for in paragraph 6 of the 2 or 3 teams
(1991:586) on special income tax for non-residents,
or
3. exemption pursuant to section 8 of 5 or 6 teams
(1991:591) on special income tax for non-residents
artists and others. Law (2009:1064).
13 repealed by law (2009:1064).
Compensation of less than certain amount
section 14 A compensation to a person is free of charge if the compensation
to the person during the year less than 1 000 kroons.
Some benefits in case of illness, etc.
section 15 A compensation to a person in the event of illness or
leave for the care of the child or by reason of the child's
birth is free of charge, to the extent that the consideration is equivalent to
parental allowance, sick pay or rehabilitation allowance
as employers may receive under Chapter 11. section 13, chapter 27.
section 56 or 57 or 31. section 13 of the social insurance code.
Law (2010:1282).
Some benefits of the payroll tax to be paid
16 § Benefits from contractual insurance etc., which, according to paragraph 1 of the
1-5 of the first paragraph of the law (1990:659) if payroll tax on
some earned income form the basis of that tax, are
free-of-charge.
Replacement for the ålderspensions State fee shall
paid
section 17 a consideration, for which State ålderspensions fee
shall be paid in accordance with the law (1998:676) for State
ålderspensions fee is free of charge.
Remuneration from profit-sharing Foundation
section 18 such compensation from a profit-sharing trust or
from any other legal entity with similar purposes,
as Chapter 25 of. 21 to 23 of the social insurance code does not
to be taken into account in the calculation of qualifying
income, is provided free of charge. Law (2010:1282).
Compensation for athletes
section 19 of A compensation to an athlete from a nonprofit
compound that has the objective to promote the sport and that
comply with the requirements of Chapter 7. 4-6 and 10 of the income tax act
(1999:1229) is free of charge, if the proceeds from the Association
during the year does not have amounted to a half price base amounts
According to Chapter 2. 6 and 7 of the social code.
Team (2013:961).
Compensation of arbitration commissions
section 20 of the arbitration commissions are canceled if
the parties to the arbitration are of foreign nationality.
Compensation equivalent to the expenditure of work
section 21 Of a compensation to some extent corresponds to expenditure in
the work is the remuneration of the part free of charge, if
the relevant expenditure during the year can be estimated to amount to
at least 10 percent of the proceeds from the Publisher during the same
year.
This does not apply to compensation that is taxed under the law
(1991:586) on special income tax for non-residents.
Expenses for certain occupational groups are calculated according to
flat rate based on the average expenditure in
each group.
If there is no such standard referred to in the third
paragraph, the tax agency at the request of the person who gives out
reimbursement of expenditure determine how the expenses must
is calculated.
If the expenses are calculated according to the third or fourth
paragraph, the issuer shall notify the recipient in writing of the decision.
Law (2011:1257).
Compensation to children in some cases
section 22 of the remuneration for work for children is free of charge, on the deduction
for the cost of compensation must not be made under 60. section 2 of the
the income tax Act (1999:1229).
Certain benefits and allowances from the closely held company and
closely held trading company
section 23 of Such dividend and capital gain which, in 48 a Cape. section 9,
50. section 7, or 57. income tax Act (1999:1229),
inclusion in income from services is free of charge. Law (2012:758).
Contribution base
The main rule
section 24 of the basis for the calculation of social security contributions
(fee basis) is the sum of the taxable
allowances the fee obligation provided under a
calendar month.
Contribution referred to in paragraph 1 shall be included in the
the basis for the calendar month during which the Publisher got
knowledge of that right has been utilised or transferred.
Allowances referred to in paragraphs 2 and 3 shall be included in the dossier
for the calendar month during which the licensee charges received
knowledge of the compensation.
In the contribution base will also include earlier this year published
free compensation totaled with compensation
published during the calendar month will be contributing.
Law (2011:1257).
Closely held companies and closely held trading company
section 25 When duties are determined, the remuneration of
business leaders, spouse and children shall be deemed to have been provided to the
in accordance with the provisions of Chapter 60. 12-14 of the income tax act
(1999:1229) should be taxed for the compensation.
Fees due to social contribution agreements
25 a of for the calculation of the contribution base in cases such as
referred to in Chapter 5. paragraph 5 of the tax Procedure Act (2011:1244)
basis calculated pursuant to section 24 is divided by an amount
equivalent to the total percentage for the
Payroll taxes are levied increased by 100 percentage points.
Law (2012:831).
Fees and fee calculation
The main rule
section 26/expires U: 2016-01-01/employer contributions is 21.27% of
contribution base and consists of
1. health insurance contribution 4.35%
2. the parental insurance fee 2.60%
3. ålderspensions charge 10.21%
4. efterlevandepensionsavgift 1.17%
5. labour market fee 2.64%
6. arbetsskade charge 0.30%
Law (2014:1469).
26 section/entry into force: 01/01/2016/employer contributions is 21.77% of contribution base and consists of
1. health insurance contribution 4.85%
2. the parental insurance fee 2.60%
3. ålderspensions charge 10.21%
4. efterlevandepensionsavgift 1.17%
5. labour market fee 2.64%
6. arbetsskade charge 0.30%
Law (2015:776).
Fees for individuals who are at least 65 years
27 section On compensation to persons who at the beginning of the year have filled
65 years should only ålderspensions fee is paid.
section 28 was repealed by law (2015:474).
Deduction for people who work with research or
development
section 29 in calculating payroll taxes will be deducted
According to section 31, if the tariff obligation provided the contributing
compensation to a person who works with research or
development.
With contributing remuneration shall for the purposes of the first
subparagraph not referred to such remuneration on which contributions shall
be paid in accordance with section 27. Law (2015:474).
section 30 of the deduction under section 31 may be made only if the person under
calendar month has worked with research or development
among the charges the culprit for not less than three quarters and at least
15 hours of actual work time.
If the conditions laid down in the first subparagraph are not fulfilled, deduction
According to section 31 is still possible if the deductions referred to in the first subparagraph have
a review should be made in each of the previous four
calendar months.
Deductions pursuant to the second subparagraph, shall not be made if the cause of the
that the conditions referred to in the first subparagraph are not met is that
the person has a modified duties. Team (2013:961).
section 31 when calculating payroll taxes on contributing
compensation to a person who works with research or
development will be deducted by 10% of the
duties for this person. The deduction must not involve
that charges less than ålderspensions contribution under section 26.
The total deduction for all persons working
with research or development of the defined obligation,
not exceed 230 000 SEK.
In the assessment of the right to deduct provided for in the first subparagraph shall
multiple fee obligation included in the same group and that
are eligible for deduction is considered to be a
fee required. The deduction shall in such a case in the first place
be made by the parent undertaking. To the extent that the deduction cannot be
used by the parent company, it may be used by
the subsidiaries in the order that the parent in charge.
Team (2013:961).
Chapter 3. Private fees
Fee obligation
(1) a natural person who is contributing income shall
pay co-payments under the provisions of this chapter.
Provisions on contributing income available in 3-8 sections.
Situations where fees are payable
section 2 of the contributions to be paid on contributing income by
1. work in Sweden, and
2. work abroad if the tariff obligation when the work is done
covered by Swedish social insurance under EU law in
The European Union (EU) or European economic
area (EEA) or under agreements with other States.
Law (2011:294).
Contributing income from business activities
paragraph 3 of the Excess of business is contributing, on the
who has the income has been working in the business of not the insignificant
scope.
Contributing income from employment
Income by independently conducted activities
4 § income from activities carried out independently
but that does not count as a business is contributing.
Compensation provided by private individuals
§ 5 payment for work performed for a natural person
or an estate is contributing, if it shall be entered in the
income from services and employer contributions referred to in Chapter 2. 6 §
not be paid on the compensation.
section 6 of the repealed law (2012:831).
Marie Curie fellowships
7 § Research grant from the European Union or the European
Atomic Energy Community (Marie Curie scholarship) is
fee required.
This does not apply if the scholarship is provided by a physical person
resident in Sweden or a Swedish legal entity.
Law (2011:294).
Revenue for the approved for F-tax
section 8 of the salaries, allowances, benefits and other remuneration for work
is taxable, if the who released the compensation pursuant to
the provisions of Chapter 2. § 5 shall not pay
employer contributions. The same applies to other things which are provided with
reason of a contract for the work, and such compensation as
According to Chapter 2. 11 § 1, 2 or 4 shall be treated as a substitute for
work.
Free income
Payments under $100
§ 9 such benefits for employment from a payer as
in total during the year is less than $100 are free of charge.
This does not apply where remuneration constitutes income of
trade or business.
Sickness benefit and rehabilitation allowance
section 10 of the sickness benefit and rehabilitation allowance pursuant to
the social security code is free of charge.
This also applies to the work injury sick leave benefit under the same beam
and the corresponding compensation granted under other
Constitution or because of the Government's mandate.
Law (2010:1282).
Remuneration of traders who are not approved for F-tax
section 11 of The remuneration for work which constitute income in the income
commercial activity is free of charge, if the issuing compensation
to pay payroll taxes on it in accordance with the provisions of
Chapter 2.
Contribution base
section 12 of the basis for the calculation of contributions
(fee basis) is the sum of
1. the taxable net income according to the decision on the
final tax of a tariff obligation, and
2. other taxable net income calculated in accordance
with the provisions of the income tax Act (1999:1229)
Unlimited taxpayer natural person who engages in the corresponding
operations in Sweden.
A deficit in a trade or business may not reduce a
excess in another commercial activity.
Fee basis should not be fixed, if the tariff obligation
died during the tax year. Law (2012:831).
Fees and fee calculation
section 13/expires U: 2016-01-01/18.82% of contributions is the contribution base and
consists of
1. health insurance contribution 4.44%
2. the parental insurance fee 2.60%
3. ålderspensions charge 10.21%
4. efterlevandepensionsavgift 1.17%
5. labour cost 0.10%
6. arbetsskade charge 0.30%
Law (2014:1469).
section 13/entry into force: 01/01/2016/contributions is 19.32% of contribution base and consists of
1. health insurance contribution 4.94%
2. the parental insurance fee 2.60%
3. ålderspensions charge 10.21%
4. efterlevandepensionsavgift 1.17%
5. labour cost 0.10%
6. arbetsskade charge 0.30%
Law (2015:776).
Fee basis less than 1 000 SEK
14 § No co-payments shall be paid if the contribution base
less than $100.
Fees for individuals who are at least 65 years
section 15 of The who at the start of the fiscal year has reached the age of 65 years
should only pay ålderspensions fees. Law (2011:1257).
15 (a) repealed by laws (2015:474).
The who at the beginning of the tax year has not
age 23 years should only pay ålderspensions fees.
The who at the start of the fiscal year has reached the age of 23 but
not 25 years to pay the full ålderspensions fee but only a
four of the other contributions. The percentages of
the tariffs after the quotas set out with two decimals so
to other decimal places are falling away. Law (2015:179).
Fees for people who have a pension
section 16 of the one who has had the entire General old-age pension under the
social insurance code shall only pay the full tax year
ålderspensions fee. The same applies to those who have had full
sickness compensation or activity compensation in accordance with the same full
beam any part of the tax year. Law (2011:1257).
Health insurance fee at the waiting period for sickness benefit
paragraph 17 of that for which the sickness insurance according to Chapter 27.
29-31 of the social insurance code comes with the withdrawal period shall
pay the health insurance fee by a percentage
calculated by reference to the conversion period is expected to affect the
insurance expenses. Law (2010:1282).
Deductions for duty calculation
section 18 in the calculation of the contributions will be deducted with 7.5
percent of contribution base, up to a maximum of 15 000 SEK
per year. The deduction may not have the effect of reducing fees below
ålderspensions contribution under section 13.
The first subparagraph shall apply only
1. to the extent that the contribution base consists of contributing
income from business activities,
2. If the portion of the contribution base consisting of
contributing business income exceeding 40 000
Crowns, and
3. If the fee obligation at the beginning of the tax year
under the age of 65 years, and not only to pay
ålderspensions contribution under section 16. Law (2015:474).
19 repealed by law (2012:758).
20 repealed by law (2013:1013).
Chapter 4. Procedure
Payment of social security contributions
section 1 of the Regulations on the procedure for levying of charges according to
This law can be found in the tax Procedure Act (2011:1244).
The provisions for review and appeal in 66 and 67.
tax Procedure Act applies to decisions under Chapter 2. 10 (b) and
10 c sections and Chapter 2. paragraph 21. Decisions are at the
the application of the provisions in the tax procedure law shall be deemed to
that decision on employer contributions. Law (2011:1257).
Tax evasion, etc.
§ 2 in the case of fees provided for in this law shall be governed
provides for tax in these Act (1971:69).
Law (2011:1257).
Enforcement regulations
paragraph 3 of the detailed rules for the application of Chapter 2. section 21
the third paragraph and Chapter 3. section 17 is announced by the Government or the
the Government authority determines.
Transitional provisions
2000:980
1. this law shall enter into force on 1 January 2001.
2. by law repeals Act (1981:691) on social charges.
3. Older provisions on employer contributions still apply
in the case of compensation payable prior to the entry into force.
4. Older provisions for co-payments is still in
question about income received before the entry into force. If
fiscal year covers the period both before and after the end of
in the year 2000 shall, if the culprit did not indicate any other fees, so great
part of the tax income for the year is considered attributable to the time
After the end of the year 2000 corresponding to the relationship between
the portion of the taxation year that fall during this time and
the entire tax year.
5. The provision in Chapter 2. section 27 does not apply to anyone who is born
in 1937 or earlier. On the remuneration of such a person
No fees are payable on this at the beginning of the year have filled
65 years.
6. The provision in Chapter 3. section 15 does not apply to anyone who is born
in 1937 or earlier. On revenue that such a person has
No fees are payable, if the person has reached the age of 65 years on
the start of the year before the tax year.
7. Employer contributions shall not be payable on compensation for
work injury that occurred before the end of June 1993
the compensation relates to time thereafter or on compensation for
occupational injury occurring before the end of 1992, if the damage
notified to the public social insurance or social insurance Office
After the end of June 1993, provided that
This compensation is paid because of liability insurance which
notified in accordance with the grounds set out in the collective agreement
between the two main organisations. This applies to
However only compensation that does not relate to the first 180
days after the incident, and that for one and the same
workers is calculated on salary parts that do not exceed seven and
a half times the price base amount under the Act (1962:381) om
General insurance. Act (2004:849).
8. A connection as described in Chapter 2. 11 or section 12 or 15
Cape. section 18 of the Act (1998:674) if income-based old-age pension in
amended before 1 January 2001, shall continue to apply, if
employer contributions referred to in Chapter 2. section 4 of this Act shall not be
be paid on the compensation covered by the bond.
9. The provision in Chapter 2. section 30 shall apply in respect of
contributions to employee benefits payable after the end of the year
2001.
2001:909
This law shall enter into force on 1 January 2002. Older provisions
still apply in respect of contributing remuneration
published prior to the entry into force
2002:973
1. this law shall enter into force on 1 January 2003.
2. The new provisions in Chapter 2. section 26 apply to compensation
payable as from 1 January 2003.
3. The new provisions of Chapter 3. section 13 applies to income
are there from 1 January 2003. Covers
tax year time before as well as after the end of the year 2002
shall, if the culprit did not indicate any other fee, as much of the
fiscal year's income is considered attributable to the period after
end of 2002 corresponding to the ratio of the part
of the tax year that occurs during this time and the entire
the tax year.
2003:551
1. this law shall enter into force on 1 January 2004.
2. Older provisions apply in the cases of § 11
förmånsrätts Act (1970:979), in its version of the law
(1975:1248) amending that law shall be applied.
2004:849
1. this law shall enter into force on 1 January 2005.
2. Older provisions in Chapter 2. section 11 applies in respect of
compensation paid to a general insurance fund.
2004:1056
1. this law shall enter into force on 1 January 2005.
2. The new provisions in Chapter 2. section 26 apply to compensation
payable as from 1 January 2005.
3. Older provisions in Chapter 2. section 28 apply still on
employer contributions due for time before entry into force.
4. The new provisions of Chapter 3. section 13 applies to income
are there from 1 January 2005. Covers
fiscal year period both before and after the end of the year 2004
shall, if the culprit did not indicate any other fee, as much of the
fiscal year's income is considered attributable to the period after
the end of 2004 which corresponds to the ratio of the part
of the tax year that occurs during this time and the entire
the tax year.
5. The new provisions of Chapter 3. sections 18 and 19 apply to
tax years beginning after the end of 2004.
2005:829
1. this law shall enter into force on 1 January 2006.
2. The new provisions in Chapter 2. section 26 apply to compensation
payable as from 1 January 2006.
3. The new provisions of Chapter 3. section 13 applies to income
are there from 1 January 2006. Covers
tax year time before as well as after the end of the year 2005
shall, if the culprit did not indicate any other fee, as much of the
fiscal year's income is considered attributable to the period after
the end of 2005, which corresponds to the ratio of the part
of the tax year that occurs during this time and the entire
the tax year.
2006:1345
1. this law shall enter into force on 1 January 2007.
2. The new provisions in Chapter 2. section 26 apply to compensation
payable as from 1 January 2007.
3. the provisions of Chapter 2. paragraph 26 of its older version and the
repealed provisions in Chapter 2. 28-30 sections still apply
on the compensation to be paid before the entry into force.
4. The repealed provisions in Chapter 2. 28 and 29 of the applied
even the compensation paid out in 2007.
For the purposes of Chapter 2. section 28 shall be
a) the percentage to be 2.5 instead of 5, and
(b) the amount shall be SEK 1 545) instead of 3 090 SEK.
5. The repealed provision in Chapter 2. section 30 also apply to
compensation paid in 2007. For the purposes of
the provision, however, shall be 2.5 percentage instead of 5.
6. the provisions of paragraphs 4 and 5 shall not apply in the case of
compensation of employees referred to in Chapter 2. section 27 should only be
pay the ålderspensions fee.
7. The repealed provisions of Chapter 3. 18 and 19 sections apply
still on income earned prior to the entry into force.
8. The repealed provisions of Chapter 3. 18 and 19 sections apply
also on the revenue collected in 2007.
For the purposes of Chapter 3. section 18, first paragraph, however,
a) the percentage to be 2.5 instead of 5, and
b) amount to be 4 500 SEK per year instead of 9 000 SEK
per year.
For the purposes of Chapter 3. section 18 of the second subparagraph, the amount
be 18 540 SEK per year instead of 37 080 euros per year.
For the purposes of Chapter 3. section 19 of the amounts to be 18 540
SEK per year instead of 37 080 euros per year. At
the application of this provision shall be exercised in
point 4.
Covers fiscal year period both before and after the end of
in 2006, respectively, before as well as after the end of the year 2007
shall, if the culprit did not indicate any other fee, as much of the
fiscal year's income is considered attributable to the period after
the end of 2006 and the time after the end of the year 2007
corresponding to the relationship between the part of the tax year
that fall under each time and the entire tax year.
9. the provisions of paragraph 8 shall not apply to income that
received by it, which, in Chapter 3. 15 and 16 sections should only pay
ålderspensions fee.
2007:284
1. this law shall enter into force on 1 July 2007.
2. The new provisions in Chapter 2. section 28 apply to compensation
payable after June 30, 2007.
3. The new provisions of Chapter 3. section 15 applies to income
received after 30 June 2007. Covers fiscal year
time both before and after its entry into force shall, on the
charging the culprit does not show otherwise, so much of the
fiscal year's income is considered attributable to the period after the
June 30, 2007, which corresponds to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2007:966
1. this law shall enter into force on 1 January 2008.
2. The new provisions in Chapter 2. section 26 apply to compensation
paid after december 31, 2007.
3. The new provisions of Chapter 3. section 13 applies to income
received after december 31, 2007. Covers fiscal year
time both before and after its entry into force shall, on the
charging the culprit does not show otherwise, so much of the
fiscal year's income is considered attributable to the period after the
december 31, 2007, which corresponds to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2008:824
This law shall enter into force on 1 January 2009 and shall apply to
compensation paid after december 31, 2008.
2008:1266
1. this law shall enter into force on 1 January 2009.
2. The new provisions in Chapter 2. section 28 apply to compensation
paid after december 31, 2008.
3. The new provisions of Chapter 3. section 15 applies to income
received after december 31, 2008. Covers
tax year period both before and after its entry into force shall,
If the culprit did not indicate otherwise, the fees so much of
fiscal year's income is considered attributable to the period after the
31 december 2008 corresponding to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2008:1269
1. this law shall enter into force on 1 January 2009.
2. The new provisions in Chapter 2. section 26 apply to compensation
paid after december 31, 2008.
3. The new provisions of Chapter 3. section 13 applies to income
received after december 31, 2008. Covers fiscal year
time both before and after its entry into force shall, on the
charging the culprit does not show otherwise, so much of the
fiscal year's income is considered attributable to the period after the
31 december 2008 corresponding to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2009:1064
This law shall enter into force on January 1, 2010 and apply to
employee benefits payable after december 31, 2009.
2009:1160
1. This law shall enter into force on January 1, 2010.
2. The provision in Chapter 2. section 26 in its new wording applies to
compensation paid after december 31, 2009.
3. The provision in Chapter 3. in its new wording, section 13 shall apply to
income received after 31 december 2009. Covers
tax year period both before and after the entry into force
shall, if the culprit did not indicate any other fee, as much of the
fiscal year's income is considered attributable to the period after
december 31, 2009 corresponding to the ratio between the
part of the tax year that occurs during this time and the entire
the tax year.
2010:404
1. This law shall enter into force on July 1, 2010 and apply to
income earned after June 30, 2010.
2. Includes fiscal year period both before and after
entry into force, if the culprit did not indicate otherwise, the fees
so much of the tax revenue of the year is considered attributable to
period after June 30, 2010 that corresponds to the relationship
between the part of the taxation year that fall under this
time and the entire tax year.
2010:436
1. this law shall enter into force on 1 July 2010.
2. The new provisions apply to income received
after 31 december 2009.
3. Includes fiscal year period both before and after 1
January 2010, where the fee does not show other things, so the culprit
much of the fiscal year's income is considered attributable to
time after 31 december 2009 which corresponds to the relationship
between the part of the taxation year that fall under this
time and the entire tax year.
2010:1282
1. this law shall enter into force on 1 January 2011.
2. The provisions of Chapter 2. 15 and 18 sections and Chapter 3. 10,
16 and 17 sections of benefits under the social security code
also applies in respect of the corresponding remuneration according to the
before 1 January 2011 current older legislation.
2010:1827
1. this law shall enter into force on 1 January 2011.
2. The provision in Chapter 2. section 26 in its new wording applies to
compensation paid after december 31, 2010.
3. The provision in Chapter 3. in its new wording, section 13 shall apply to
income received after december 31, 2010. Covers
tax year period both before and after its entry into force shall,
If the culprit did not indicate otherwise, the fees so much of
fiscal year's income is considered attributable to the period after the
december 31, 2010 that corresponds to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2011:1257
1. this law shall enter into force on 1 January 2012.
2. The new provisions on employer contributions in Chapter 2. 5, 7,
10 – 11, 21 and 24 sections as well as Chapter 4. paragraphs 1 and 2 shall apply to
compensation paid after december 31, 2011.
3. The new provisions on contributions in Chapter 3. 12, 15 and 16
and 18 sections and Chapter 4. 1 and 2 sections apply to income
received after 31 December 2012, unless
tax year has begun before 1 February 2012.
2011:1285
1. this law shall enter into force on 1 January 2012.
2. The provision in Chapter 2. section 26 in its new wording applies to
compensation paid after december 31, 2011.
3. The provision in Chapter 3. in its new wording, section 13 shall apply to
income received after december 31, 2011. Covers
tax year period both before and after its entry into force shall,
If the culprit did not indicate otherwise, the fees so much of
fiscal year's income is considered attributable to the period after the
31 december 2011 corresponding to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2012:758
1. this law shall enter into force on 1 January 2013.
2. The provision in Chapter 2. section 26 in its new wording applies to
compensation paid after december 31, 2012.
3. The provision in Chapter 3. in its new wording, section 13 shall apply to
income received after december 31, 2012. Covers
tax year period both before and after its entry into force shall,
If the culprit did not indicate otherwise, the fees so much of
fiscal year's income is considered attributable to the period after the
31 december 2012, which corresponds to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
4. The provision in Chapter 3. section 18 in its new wording applied
first time in terms of the income tax return in 2013
tax assessment.
5. Provision of the repealed Chapter 3. However, section 19 of the
still, in the case of the income tax return for 2011 and 2012
tax assessments.
2012:831
1. this law shall enter into force on 1 January 2013.
2. The repealed sections still apply for such
compensation paid and income
collected before the entry into force.
3. The new provision in Chapter 2. section 25 applies to the
compensation paid after december 31, 2012.
4. The provision in Chapter 3. section 12 of its new wording applies to
such income received after december 31, 2012. Covers
tax year period both before and after its entry into force shall,
If the culprit did not indicate otherwise, the fees so much of
fiscal year's income is considered attributable to the period after the
31 december 2012, which corresponds to the relationship between the part of the
tax year that occurs during this time and the entire
the tax year.
2013:961
1. This law shall enter into force on January 1, 2014.
2. The new provisions in Chapter 2. 29-31 § § apply to
compensation paid after december 31, 2013.
2013:1013
1. This law shall enter into force on January 1, 2014.
2. The repealed paragraph still apply for such
income received before the entry into force.
3. The provision in Chapter 3. in its new wording of section 18 apply to the
such income received after 31 december 2013.
4. tax year Includes time both before and after
entry into force, if the culprit did not indicate otherwise, the fees
so much of the tax revenue of the year is considered attributable to
time after 31 december 2013, corresponding to the ratio
between the part of the taxation year that fall under this
time and the entire tax year.
2014:1469
1. This law shall enter into force on January 1, 2015.
2. the provisions of Chapter 2. section 26 of the older wording
applied still on compensation paid out before
the entry into force.
3. the provisions of Chapter 3. paragraph 13 of the older wording
applied still on income earned prior to
the entry into force.
Covers fiscal year period both before and after the end
by 2014, respectively, both before and after the end of 2015,
If the culprit did not indicate otherwise, the fees so much of
fiscal year's income is considered attributable to the period after
the end of 2014 and the time after the end of 2015, which
corresponds to the relationship between the part of the tax year
that fall under each time and all
the tax year.
2015:179
1. this law shall enter into force on May 1, 2015.
2. The provision in Chapter 2. section 28 of the new wording is applied to
compensation will be paid after 30 april 2015.
3. the provisions of Chapter 3. 15 a and 18 of the new wording
apply to income earned after april 30, 2015.
Covers fiscal year period both before and after
entry into force, if the culprit did not indicate otherwise, the fees
so much of the tax revenue of the year is considered attributable to
the period after 30 april 2015, corresponding to the ratio
between the part of the taxation year that fall under this
time and the entire tax year.
2015:474
1. this law shall enter into force on 1 June 2015.
2./expires U: 2016-01/01/It repealed the provision in Chapter 2. section 28 and the provision of
Chapter 2. section 29 of the older wording applied still on
compensation that is paid before the entry into force.
The repealed provision in Chapter 2. the provision in section 28 and 2
Cape. section 29 of the old wording also applies to remuneration
payable during the period August 1, 2015 – June 30, 2016. On
compensation payable during that period, however, at
application of Chapter 2. section 28, in addition to the entire
ålderspensions fee, eighteen tjugofemtedelar of the other
employer contributions are paid. The percentages for fees
After the quotas given to two decimal places so that other
decimal places are falling away.
2./entry into force: 01/01/2016 the repealed provision in Chapter 2. section 28 and the provision in Chapter 2. section 29 of the older wording still apply for compensation which is paid before the entry into force.
The repealed provision in Chapter 2. section 28 and the provision in Chapter 2. section 29 of the old wording also applies to remuneration paid in the period 1 April 2015 to 31 May 2016. On compensation payable during that period, however, for the purposes of Chapter 2. section 28, in addition to the entire ålderspensions fee tjugofemtedelar, eighteen of the other employer contributions are paid. The percentages of the tariffs after the quotas given to two decimal places so that the remaining decimals are falling away. Law (2015:776).
3./expires U: 2016-01/01/It repealed the provision in Chapter 3. 15 a of and provision
in Chapter 3. section 18 of the older wording applied still on
income received before the entry into force.
The repealed provision in Chapter 3. 15 a of and provision of
Chapter 3. section 18 of the older wording also applies to income
collected during the period August 1, 2015 – June 30, 2016. On
income collected during that period, however, at
application of Chapter 3. 15 a of, in addition to the entire
ålderspensions fee, eighteen tjugofemtedelar of the other
custom fees are paid. The percentages for fees shall, after
the quotas given to two decimal places so that other decimal places
fall away.
Covers fiscal year period both before and after 1
June 2015 respectively, both before and after 30 June 2016
shall, if the culprit did not indicate any other fee, as much of the
fiscal year's income is considered attributable to the period after
on 1 June 2015 respectively after 30 June 2016 that
corresponds to the relationship between the part of the tax year
that fall under each time and the entire tax year.
3./entry into force: 01/01/2016 the repealed provision in Chapter 3. 15 a of and provision of Chapter 3. section 18 of the older wording still applies on income earned prior to the entry into force.
The repealed provision in Chapter 3. 15 a of and provision of Chapter 3. section 18 of the older wording also applies to income earned during the period August 1, 2015 to 31 May 2016. On income earned during that period, however, for the purposes of Chapter 3. 15 a of, in addition to the entire ålderspensions levy, eighteen tjugofemtedelar of the other contributions are paid. The percentages of the tariffs after the quotas given to two decimal places so that the remaining decimals are falling away.
Covers fiscal year period both before and after 1 June 2015 respectively, both before and after May 31, 2016, if the culprit did not indicate any other fee, as much of the tax revenue of the year is considered attributable to the period after 1 October 2015 and after 31 December 2016 corresponding to the relationship between the part of the taxation year that fall under each time and the entire tax year.
Law (2015:776).
2015:776
1. this law shall enter into force on the 1 January 2016.
2. The provision in Chapter 2. section 26 of the new wording applied for compensation to be paid after december 31, 2015.
3. The provision in Chapter 3. section 13 of the new wording is applied to income earned after 31 december 2015. Covers fiscal year period both before and after its entry into force shall, if the culprit did not indicate any other charges, as much of the tax revenue of the year is considered attributable to the period after 31 december 2015, corresponding to the relationship between the part of the tax year that occurs during this time and throughout the tax year.
