§ 1 the person committed an occupational retirement scheme shall pay to the State
payroll tax with 24.26 percent on the cost of
the pension commitment, calculated in accordance with section 2. Act (1997:941).
section 2 of the taxable amount shall be calculated as below
the tax year resulting difference between, on the one hand, the sum
of the following items:
a) fee for occupational pension insurance,
b) allocation to pension trust,
c) increase in provision under the heading provisions for pensions
under the Act (1967:531) if securing the pension commitment, etc.
or in such a State referred to in paragraph 8,
d) pensions paid paid not by law or on the basis
of occupational pension insurance,
e) released a replacement for other repossessed
the pension commitment,
f) transfer or payment to a foreign
institutions for occupational retirement provision as referred to in such an agreement if the
occupational pension which meets the conditions for deduction of 28
Cape. paragraph 2 or paragraph 3 of the income tax act
(1999:1229),
on the other hand, the sum of the following items:
g) compensation from the pension trust,
h) compensation under occupational pension from such
foreign institutions for occupational retirement provision as referred to in Chapter 28. paragraph 3 of the
the income tax Act,
in) reduction of provision under the heading provisions for pensions
According to the Act on securing the pension promise, etc., or in the
such a subheading referred to in 8 a of the same law,
j) 85 per cent of the provision under the heading Devoted to
pensions under the Act on securing the pension commitment, etc.
or in such a State referred to in paragraph 8 the same team at
the taxable year multiplied by the average
Prime loan rate in the calendar year immediately preceding the entrance of
tax year,
k) received compensation for repossessed pension commitment,
l) negative amount as previous fiscal year incurred
the application of this clause.
In item (a) of the first subparagraph shall not be taken into account for the fee for
such a group health insurance covered by paragraph 1(1), 4
the law (1990:659) if payroll tax on certain
earned income.
In that case, the tax year is longer or shorter than 12
months shall record j in the first subparagraph is to be adjusted in the corresponding
Mon. The same shall apply if a provision referred to in item (j)
completely dissolved during the tax year.
If the transferee of a pension promise is not taxable
under this law, the previously committed pension under
item e in the first subparagraph shall include the fair value of the
assumed the commitment if this is higher than the released
the compensation. If the freed from a commitment is not
taxable under this Act, the transferee of the pledge
under the first paragraph of item (k) of the fair value of
the assumed commitment if this is lower than the obtained
the compensation.
In the calculation of the taxable amount, the accounting
grounds apply. Act (2005:1173).
section 3, an individual or an estate that draws of expenditure
for premiums for pension insurance under Chapter 16 of the. 32 §
the income tax Act (1999:1229), for the tax year
to the State to pay payroll tax with 24.26 percent on
the fee.
The same applies to the individual who pulls out of expenditure on
payment on retirement savings plans under the said paragraph.
Payroll tax shall not be paid to the part
the deduction must be made from such compensation that constituted a basis
for the levying of social security contributions in accordance with Chapter 2.
social tariff Act (2000:980), or, in the case of workers who
at the beginning of the year is 65 years or older, payroll tax
According to article 1, first paragraph the law (1990:659) Special
payroll tax on certain earned income. Act (2000:993).
section 4 of the terms and expressions used in this law have the same
meaning and scope of the income tax act
(1999:1229). With the tax year for the State,
County municipalities, municipalities and municipal associations, however, in
This Act per calendar year. With the tax year for Swedish
partnerships and European economic interest groupings
under this law the fiscal year. Law (2014:284).
paragraph 5 of the Rules of procedure on removal of payroll tax
on pension costs can be found in the tax Procedure Act (2011:1244).
Government Announces rules laying down and
accounting for payroll tax that the State should pay.
Law (2011:1343).
Transitional provisions
1991:687
1. this law shall enter into force on 1 July 1991 and shall refer to the conditions
occurring from. on 16 March 1991 subject 2 and
3. It shall apply for the first time at the 1992 taxation.
2. Include a tax year period both before and after March 16, 1991
to the entire taxable amount so much be regarded as attributable to
the period after 15 March 1991 which corresponds to the ratio of the
remains of the tax year after 31 March 1991 and the entire
the tax year. The cost of safeguarding retirement benefits may
However months only in so far as they concern the safeguarding of
pension benefits earned during the tax year or of
growth in value during the fiscal year of the past as liabilities
retirement benefits on account provisions for pensions. Other such
expenses shall be included in the taxable amount. Fee
for insurance of special supplementary pensions, STP, months
According to the first sentence. If a charge is intended to secure a repossessed
the pension commitment, the similarly months under the first sentence
to the extent that it is matched by an increase in the tax year of entry
under the first paragraph of section 2. The taxable amount shall, for the purposes
by paragraph 3 of the months referred to in the first sentence.
3. If the taxpayer advocate it to the entire taxable amount in
rather than being calculated in accordance with 2 shall be deemed to be an amount that
corresponds to the data relating to the period after 15 March 1991.
In this basis shall not be taken into account contributions to pension insurance
paid before 16 March 1991 and transfer to the Foundation made
prior to that date. Although security has not been in such a manner before the
March 16 1991, excluded from the taxable amount on securing cost
the commitment to pension and the pension obligations occurred before the aforementioned
time provided that the decision is followed by securing prior
the timing of the submission of the tax return for the tax year and that
safeguarding concerns pension earned before 16 March 1991. Fee for
insurance of special supplementary pensions, STP, shall not be included in the
the basis of assessment to the extent that the earnings that form the basis for
the calculation of the taxpayer's charges relate to the period prior to 16
March 1991. Should the costs of the pension obligations in accordance with the provisions of this
point is not included in the taxable amount shall be excluded also from
outbound entries which occur as a result of such safeguarding.
1991:1848
This law shall enter into force on 1 January 1992. Older provisions
However, for taxation years that commenced prior to the entry into force.
1992:1493
This law shall enter into force on 1 January 1993. Older provisions
However, for taxation years that commenced prior to the entry into force.
1993:949
This law shall enter into force on 1 January 1994 and applied first
time at the 1995 assessment. However, older provisions shall apply
for the fiscal year that started before the entry into force.
1993:1570
This law shall enter into force on 1 January 1994 and applied first
time at the 1995 assessment. However, older provisions shall apply
for the fiscal year that started before the entry into force.
1994:1926
This law shall enter into force on 1 January 1995. Older provisions
However, for taxation years that commenced prior to the
the entry into force.
1996:1069
This law shall enter into force on 1 January 1997. For fiscal years
commenced before the coming into force provisions applied earlier. The new
the provisions of paragraph 1 and paragraph 3 shall apply for
fiscal years which commenced on 1 January 1998 and later. For
fiscal years which commenced after the entry into force but before 1
January 1998, payroll tax under the said sections is imposed
with 22.42%. Older provisions in § 1, second subparagraph, of
paragrafens wording next to 1 January 1997 shall be applied for
fiscal year of trading company or the European economic
interest grouping which has commenced before the entry into force.
Law (1996:1403).
1997:540
This law shall enter into force on 1 november 1997 and applied from
and with the 1999 assessment.
1997:941
1. this law shall enter into force on 1 January 1998.
2. For taxation years that commenced prior to the entry into force
apply older provisions.
1998:333
This law shall enter into force on 30 June 1998. Older provisions
However, for taxation years that commenced prior to the
the entry into force.
1998:1669
This law shall enter into force on 1 January 1999 and shall apply
for the first time at the 1999 assessment.
1999:634
This law shall enter into force on 1 July 1999 and applied first
time during the 2000 assessment.
1999:1273
This law shall enter into force on 1 January 2000 and shall apply
for the first time at the 2002 assessment.
2000:993
This law shall enter into force on January 1, 2001 and apply to
compensation paid after entry into force.
2014:284
This law shall enter into force on 1 June 2014 and applied first
time to fiscal years beginning after May 31, 2014.
