section 1 of the health insurance fund determines the special wage tax
the State is required to pay under the Act (1991:687) on special
wage tax on pension costs. Regulation (2004:932).
section 2 of the Tax is determined as preliminary tax last 25
February during the tax year, as final tax no later than
on april 30 of the year after the tax year.
If the insurance fund finds that the preliminary tax needs
be changed to better match the final treasure,
the Swedish social insurance agency shall establish new preliminary tax.
Regulation (2004:932).
paragraph 3 of the basis for calculating preliminary tax on such
pension costs for the State that ultimately charged to the
income title State pension contributions, should be reported by
State occupational pension insurance agency works to last the
January 25 during the tax year. The same is true for other
pension costs for State authority if the majority of
pension costs for the Agency's activities are just now
that kind.
Basis for calculation of the final tax on such
pension expenses will be accounted for by Government pensions work
to the insurance fund by 31 March of the year following
the tax year.
The State authorities should leave the State
occupational pension works the information needed for the report.
Regulation (2010:551).
Furthermore, paragraph 4 of the basis for calculating preliminary tax for
the State shall be recognized by the respective authority to
The Insurance Fund last January 25, during
the tax year.
Basis for calculation of the final tax on such
pension expenses will be accounted for by the respective authority to
The social insurance Office at the latest by 31 March of the year following the
the tax year.
State occupational pension works shall provide the authorities of the
information needed for the report. Regulation (2010:551).
paragraph 5 of the tax on the basis referred to in paragraph 3 shall be governed by the State's
occupational pension works by deposit insurance
count on the State's central account at the Riksbank. Each
authority shall pay the State's occupational pension works for
deposit relating to tax on a basis under paragraph 3 of the first
the second sentence.
Tax on schedule referred to in section 4 shall be paid by the respective
authority through deposit insurance bill on
the State's main account at the Riksbank. Regulation (2010:551).
paragraph 6 of the preliminary tax must be paid one-sixth of tax
18 in the months of March, may, July, september and november in
tax year and on 18 January of the year following the tax year.
section 7 If the final tax is higher than the provisional
the tax, the State's occupational pension works respectively of paragraph 4
designated authorities during the month of may of the year following the
tax year to pay in an amount equal to the difference
between the final and the provisional tax.
If the final tax is lower than the provisional duty,
should health insurance fund in respect of tax under paragraph 5 of the first
subparagraph reduce the charges of the
preliminary tax. In the case of tax according to § 5, second subparagraph
should the insurance fund to pay back the amount paid
too much. Regulation (2010:551).
section 8 of the health insurance fund shall transfer the tax paid in
to correct income title on the State budget. Regulation (2004:932).
Övergångsbestämmeler
1991:704
This Regulation shall enter into force on 1 July 1991. The provisions on
preliminary tax is applied, however, the first time for tax year 1992.