Submit Arbetsgivardeklaration to Skatteverket

Arbetsgivardeklaration (employer declaration) is a declaration submitted by companies that have employees to Skatteverket (the Swedish Tax Agency) with information about salaries, various fringe benefits, employer contributions and tax deductions.

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What should Arbetsgivardeklaration contain?

Arbetsgivardeklaration shall contain information about salaries, various fringe benefits, employer contributions and tax deductions for those who are employed by the company. Salary is normally a remuneration for work performed. A fringe benefit is a compensation that is given in another way than in money, for example a food benefit when the employee does not have to pay for food or a car benefit when the company pays for the employee's car. The employer contribution is a contribution that is used to cover costs in society for, among other things, health care, pensions and parental leave. The tax deducted is primarily municipal tax that is used to cover costs for the municipality where the employee lives. Employer contributions and tax deducted are paid to Skatteverket.

Arbetsgivardeklaration must also contain information about payees, ie who receives salary or fringe benefits, for all employees.

What types of companies must declare and submit Arbetsgivardeklaration?

All types of companies, regardless of company type, that have employees and pay salaries or fringe benefits to them must submit Arbetsgivardeklaration. Withdrawals made by the owner of a limited liability company are normally counted as salary and must thus be reported in the employer declaration. A business owner who runs a business and has a sole proprietorship is not himself employed in his company. That business owner must therefore not report his withdrawals as salary in an employer declaration, but pay tax for his surplus from the company in an appendix (NE appendix) to the private income tax return.

When should Arbetsgivardeklaration be submitted?

Arbetsgivardeklaration must normally be submitted to Skatteverket in the month following the month for which the salary is paid. For example, gross salaries, fringe benefits, cost deductions, employer contributions and deductible preliminary tax for January are reported in February. The declaration day, the last day to submit the declaration, is usually the 12th of each month. If the 12th is a Saturday, Sunday, or public holiday, the declaration day is normally the closest following weekday.

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Dates for submitting Arbetsgivardeklaration

  • Arbetsgivardeklaration for October 2022 shall be submitted no later than November 14 2022. Create reminder
  • Arbetsgivardeklaration for November 2022 shall be submitted no later than December 12 2022. Create reminder
  • Arbetsgivardeklaration for December 2022 shall be submitted no later than January 17 2023. Create reminder
  • Arbetsgivardeklaration for January 2023 shall be submitted no later than February 13 2023. Create reminder
  • Arbetsgivardeklaration for February 2023 shall be submitted no later than March 13 2023. Create reminder
  • Arbetsgivardeklaration for March 2023 shall be submitted no later than April 12 2023. Create reminder
  • Arbetsgivardeklaration for April 2023 shall be submitted no later than May 12 2023. Create reminder
  • Arbetsgivardeklaration for May 2023 shall be submitted no later than June 12 2023. Create reminder
  • Arbetsgivardeklaration for June 2023 shall be submitted no later than July 12 2023. Create reminder
  • Arbetsgivardeklaration for July 2023 shall be submitted no later than August 17 2023. Create reminder
  • Arbetsgivardeklaration for August 2023 shall be submitted no later than September 12 2023. Create reminder
  • Arbetsgivardeklaration for September 2023 shall be submitted no later than October 12 2023. Create reminder

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