1 §/expires U: 2016-01-01/payroll tax for each year shall be paid to

State with 24.26 percent on



1. compensation that will vest in accordance with kollektivavtalsgrundad

redundancy insurance taken out by employers to

benefit of workers,



2. departure compensation otherwise than on the basis of

kollektivavtalsgrundad redundancy insurance paid

by the State, municipalities or municipal associations as an employer

or of local authorities and regions or for

municipalities and county councils common body of

administration of employee pension, provided that

the employer applies the municipal pension agreement or of

other employers, provided that the employer

apply the municipal pension agreement and to bond or

similar guarantee signed by municipalities, municipal associations or

Swedish Association of local authorities and regions,



3. severance pay subject to so-called security agreements,



4. the compensation provided under group health insurance

enjoyed under the grounds set out in the collective agreement

between the two main organizations for the part

remuneration complement sickness compensation or

to activity compensation,



5. compensation awarded on account of liability insurance

enjoyed under the grounds set out in the

the collective agreements between the two principal organizations

to the extent that the consideration is paid in the form of lump sum

that does not constitute compensation for mistad income,



6. contributions that an employer provide to



– such profit-sharing trust referred to in chapter 25. section 21

social security code on remuneration from the Foundation's

free of charge under Chapter 2. section 18 of the social tariff law

(2000:980), or



– another legal entity with similar purposes with

except for the contributions to a pension or

human resources Foundation under the Act (1967:531) if securing the

the pension commitment, etc.



A taxable person is the one who provided such compensation or

such a contribution referred to in the first subparagraph.



In determining the tax base applicable

the provisions of Chapter 2. 4-15 and 17-25 § §

social tariff Act.



In determining the taxable amount within the meaning of the first subparagraph

5 should be disregarded as compensation for work injury

occurred before the end of June 1993 relates

time thereafter, and from compensation for work injury

occurred before the end of 1992, if the damage has been notified to the

General insurance or social insurance after

the end of June 1993. This applies, however, only replacement

as for one and the same worker is calculated on salary parts

of not more than seven and a half times the price base amount

According to Chapter 2. 6 and 7 of the social code.

Law (2010:1244).



1 section/entry into force: 01/01/2016/payroll tax should be paid for each year to the State of 6.15 per cent on such compensation as described in Chapter 2. 10 and 11 of the social tariff Act (2000:980) to people at the beginning of the year has reached the age of 65 years and with 24.26 percent on



1. compensation that will vest in accordance with kollektivavtalsgrundad redundancy insurance taken out by employers for the benefit of workers, 2. severance compensation otherwise than due to kollektivavtalsgrundad redundancy insurance is paid by the State, municipalities or municipal associations of employers or of local authorities and regions or the municipalities and county councils common body for the administration of employee pension, provided that the employer apply the municipal pension contracts or by other employers, provided that the employer apply the municipal pension agreement and that bail or similar guarantee signed by municipality , Association of local authorities or local authorities and regions,



3. severance pay subject to so-called security contract, 4. compensation provided under group health insurance which enjoyed under the grounds set out in the collective agreements concluded between the two main organisations to the extent that the consideration is a complement to sickness or activity compensation,



5. compensation awarded on account of liability insurance which enjoyed under the grounds set out in the collective agreements concluded between the two main organisations to the extent that the consideration is paid in the form of lump sum does not represent compensation for loss of income,



6. contributions that an employer provide to



– such profit-sharing trust referred to in chapter 25. section 21 of the social security code on remuneration from the Foundation are free of charge in accordance with Chapter 2. section 18 of the social tariff Act, or



– another legal entity with the equivalent purpose, except for the contributions to a pension or personal Foundation under the Act (1967:531) if securing the pension commitment, etc.



A taxable person is the one who provided such compensation or grant referred to in the first subparagraph. In the case of such taxable income for the recipient that consist of discount, bonus or other compensation due to customer loyalty, or the like, is the one who finally has accounted for the costs that form the basis of the allowance taxable under this Act. In the case of such a benefit referred to in Chapter 10. second subparagraph of paragraph 11 of the income tax Act (1999:1229) is the one in whose service the right acquired taxable under this Act. In the case of another beneficiary taxable compensation paid by a non-resident natural person or by a foreign legal entity and arising out of employment in Sweden in any other than the one who provided the compensation is that of which the recipient is employed in Sweden taxable under this Act.



In determining the tax base applicable provisions in Chapter 2. 4-15 and 17-25 of the social tariff Act.



In determining the tax base according to the first paragraph 5 shall not be taken of compensation for occupational injury occurring before the end of June 1993, relates time beyond and from compensation for occupational injury occurring before the end of 1992, if the damage has been notified to the public social insurance or social insurance office after the end of June 1993. This applies, however, only compensation for one and the same worker is calculated on salary parts that do not exceed seven and a half times the price base amount in accordance with Chapter 2. 6 and 7 of the social code. Law (2015:772).



2 §/expires U: 2016-01-01/an individual person or an estate shall each year to

State pay payroll tax with 24.26 percent on excess

by passive business activities under the income tax act

(1999:1229) in this country as well as on compensation provided under

such agreement group health insurance as referred to in chapter 15. § 9

the income tax act or in accordance with such security benefits as

referred to in that section of the law to the extent that the consideration is paid in the form of

lump sum does not constitute compensation for mistad income.

If a taxpayer dies during the year, the payroll tax

paid with 24.26 percent on income referred to in Chapter 3. 3 8 sections

social tariff Act (2000:980).



In the calculation of the tax base apply mutatis mutandis

the provisions of Chapter 3. 9-11 sections and section 12 of the first and second

subparagraphs social tariff Act.



Tax is not paid when the tax base is less than 1 000

SEK. Law (2006:1339).



2 section/entry into force: 01/01/2016/a single person or an estate shall every year pay to the State payroll tax with 24.26 percent on excess passive business activities under the income tax Act (1999:1229) in this country as well as on compensation provided under such agreement group health insurance as referred to in chapter 15. Article 9 of the income tax act or in accordance with such security benefits referred to in that paragraph, to the extent that the consideration is paid in the form of a lump sum which does not constitute compensation for lost income. If a taxpayer at the beginning of the year has reached 65 years of age or the age of 65 years but throughout the year has received full public old-age pension under the social security code, the payroll tax is paid by 6.15 per cent on income referred to in Chapter 3. 3-8 of the social tariff Act (2000:980). If a taxpayer dies during the year, the payroll tax is paid by 24.26 percent on income referred to in Chapter 3. 3-8 of the social tariff Act.



In the calculation of the tax base shall apply mutatis mutandis the provisions of Chapter 3. 9-11 sections and section 12 of the first and second subparagraphs social tariff Act.



Tax is not paid when the tax base is less than 1 000 kroons. Law (2015:772).



section 3 of the terms of payroll tax, the provisions of

Chapter 4. social tariff Act (2000:980). Law (2001:1232).



Övergångsbestämmerlser



1990:659



This law shall enter into force on 1 July 1990 and applied to the salary or

other compensation will be paid after the end of the year in 1990 and on income

According to paragraph 2 raised to taxation at the 1992 taxation or

later. Covers fiscal year period both before and after the end of

June 1990, should--if the taxpayer does not show other things--so much

of the taxable income for the year is considered attributable to the period after the end

by June 1990, corresponding to the relationship between the part of the

tax year that occurs during this time and throughout the tax year.



1990:1426



1. this law shall enter into force on 1 January 1991.



2. Payroll tax shall not be payable on severance pay referred to in

paragraph 1(1), 2-4 in respect of employment which has ceased before

entry into force, nor to benefits under group health insurance


or liability insurance referred to in article 1, first subparagraph, (5) and (6)

or such a group health insurance or security benefits referred to in

paragraph 2 of the first subparagraph, if the insurance event occurred prior to the entry into force.



1991:1846



This law shall enter into force on 1 January 1992 and applied to the salary or

other compensation is paid after the end of the year in 1991 and on income

According to paragraph 2 raised to taxation at the 1993 assessment or

later. Covers fiscal year period both before and after the end of

in 1991, the--if the taxpayer does not show other things--so much

of the taxable income for the year is considered attributable to the period after the end

1991 corresponding to the relationship between the part of the

tax year that occurs during this time and throughout the tax year.



1992:494



This law shall enter into force on 1 July 1992 and applied to the income

admitted to taxation at the 1993 assessment or later.



1992:685



This law shall enter into force on 1 april 1993. Older provisions apply

still, however, in terms of compensation paid before

the entry into force.



1992:1492



This law shall enter into force on 1 January 1993 and applied to the income

admitted to taxation at the 1994 assessment or later. Covers

tax year period both before and after the end of 1992, shall--

If the taxpayer does not show other things--so much of the

fiscal year's income is considered attributable to the period after the end of

in 1992, corresponding to the relationship between the part of the tax year

that occurs during this time and throughout the tax year.



For remuneration paid before the first april 1993 for the elderly

the requirements of paragraph 2 as amended by the

(1992:494) amending the Act (1990:659) if payroll tax on certain

earned income.



1993:1567



This law shall enter into force on 1 January 1994 and applied to

income raised to taxation at the 1995 assessment or

later.



Covers fiscal year period both before and after the end of the year

in 1993, the--if the taxpayer does not show other things--so much of the

fiscal year's income is considered attributable to the period before the end

by 1993, corresponding to the relationship between the part of the

tax year that falls before the end of 1993 and the whole

the tax year.



1994:1924



This law shall enter into force on 1 January 1995 and applied to the salary

or other compensation is paid after the end of the year 1994 and on

pursuant to article 2 of the income raised to taxation at the 1996 assessment

or later. Covers fiscal year period both before and after

the end of 1994, the--if the taxpayer does not show other things--

so much of the tax revenue of the year is considered attributable to the time

After the end of the year 1994 which corresponds to the ratio between the

part of the tax year that occurs during this time and the entire

the tax year.



1996:1068



1. this law shall enter into force on 1 January 1997.



2. The new provision in article 1, first subparagraph, first sentence

apply to salary or other compensation is paid from the

on 1 January 1998. On the salary or other compensation paid

in 1997, the payroll tax is levied with 22.42%.



The new provisions of section 1 of the first subparagraph of paragraph 7 and section 1 of the other

the first sentence shall apply to contributions that employers provide

to a profit-sharing Foundation or another legal person with

corresponding purposes after the entry into force.



The new provision in article 1, second subparagraph, second sentence, shall apply to

salary or other compensation will be paid after the end of the year in 1996.

Law (1996:1215).



3. The new provision in section 2 apply to income under paragraph 2 of that

are there from 1 January 1998. In the case of revenue that

are there in the year 1997 is the special wage tax 22.42%.

Covers fiscal year period both before and after the end of the year

1996 shall, if the taxpayer does not show otherwise, so much of the

fiscal year's income is considered attributable to the period after the end

by 1996, corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year. A corresponding allocation shall be made on

fiscal year covers the period both before and after the end of the year

1997.



1997:940



1. this law shall enter into force on 1 January 1998.



2. The new provision in section 1 apply to wages or other

compensation to be paid from 1 January 1998.



3. The new provision in section 2 apply to income received

from 1 January 1998. Covers fiscal year time

before as well as after the end of 1997, if the

taxpayer does not show otherwise, so much of the

fiscal year's income is considered attributable to the period after

the end of 1997, corresponding to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



1998:331



This law shall enter into force on 30 June 1998 and applied first

at the 2001 assessment. The new provisions shall, however,

be applied in 1998, 1999 and 2000 annual tax assessments on the

taxpayer claims that the new provisions of the Act

(1998:328) amending the Act in kommunalskatte (1928:370) shall

apply to these assessments.



1998:340



1. this law shall enter into force on 1 July 1998.



2. the provisions of the third sentence of the second subparagraph shall apply to

salary or other compensation issued or deemed to be issued

After the entry into force.



1998:685



1. this law shall enter into force on 1 January 1999.



2. The new provision in section 1 apply to wages or other

compensation to be paid from 1 January 1999.



3. The new provision in section 2 apply to income received

from 1 January 1999. Covers fiscal year time

before as well as after the end of 1998, if the

taxpayer does not show otherwise, so much of the tax-

This year's income is considered attributable to the period after the end of the year

1998 corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



4. Older provisions of §§ 1 and 2 still apply for

people born in 1937 or earlier.



1999:967



1. this law shall enter into force on 31 december 1999.



2. The new provisions in section 1 apply to severance pay,

salary or other compensation is paid from 1

January 2000.



3. The new provisions in section 2 apply to income received

with effect from 1 January 2000. Covers fiscal year time

before as well as after the end of 1999, if the tax-

the culprit does not show otherwise, so much of the fiscal year

income is considered attributable to the period after the end of the year 1999

corresponding to the relationship between the part of the tax year

that occurs during this time and throughout the tax year.



4. For a salary or other compensation to workers who are

born in or before 1937 shall apply paragraph 1 as amended by

Act (1998:340) amending the Act (1990:659) Special

payroll tax on certain earned income.



5. For taxpayers who are born in or before 1937 shall apply

paragraph 2 as amended by law (1997:940) amending the Act

(1990:659) if payroll tax on certain earned income.



1999:1263



This law shall enter into force on 1 January 2000 and shall apply to

wages or other remuneration according to section 1 of the paid

After the end of the year 2000 and on such income under paragraph 2 of that

admitted to taxation at the 2002 taxation or later.



2000:988



1. this law shall enter into force on 1 January 2001.



2. The new provisions of section 1 shall apply to wages or other

compensation will be paid with effect from 1 January 2001.



3. The new provisions of section 2 shall apply in the case of revenue

collected from 1 January 2001. If

fiscal year covers the period both before and after the end of

in the year 2000 shall, if the taxpayer does not show otherwise, 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.



2006:1339



1. this law shall enter into force on 1 January 2007.



2. The new wording of paragraph 1 shall apply to remuneration paid

from 1 January 2007.



3. The new wording in section 2 apply to income received from

on 1 January 2007. Covers fiscal year time as well

before and after the end of the year 2006 shall, if the taxpayer

do not show otherwise, so much of the tax income for the year

considered attributable to the period after the end of 2006, representing

on the relationship between the part of the tax year that

occurs during this time and throughout the tax year.



4. Older provisions are still in the case of pay or

other remuneration according to section 1 to be paid before the entry into force

and, in the case of income pursuant to section 2 of the collected during year 2006

or earlier.



5. Repealed by law (2007:1250).



6. Repealed by law (2007:1250).



2007:650



1. this law shall enter into force on 1 January 2008.



2. Older rules still apply for compensation has

been paid before the entry into force.



2007:1250



1. this law shall enter into force on 1 January 2008.



2. The law applicable to wages or other compensation paid

After december 31, 2007.



3. The law shall also apply to income earned after 31

December 2007. Covers fiscal year time both before and


After the entry into force, if the taxpayer does not show

otherwise, the portion of the taxable income for the year is deemed attributable

to the period after 31 december 2007 corresponding to

the relationship between the part of the tax year that is

During this time and throughout the tax year.



4. The repealed provisions still apply in the case of salary

or other compensation is paid before the entry into force

respective income received before the entry into force.



2015:772



1. this law shall enter into force on the 1 January 2016.



2. The provision in paragraph 1 of the new wording applied for compensation to be paid after december 31, 2015.



3. The provision in paragraph 2 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 taxpayer does not show otherwise, so 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.