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. In the event that an employee’s compensation is affected by an absence that may entitle them to parental allowance or temporary parental allowance, Arbetsgivardeklaration must also include information regarding the absence.

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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 aktiebolag (limited 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 enskild firma (one-man business) 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.

Other important reports for companies that must submit Arbetsgivardeklaration

• Momsdeklaration quarterly must be submitted by companies that must report VAT on a quarterly basis to Skatteverket.
• Inkomstdeklaration 2 must be submitted by aktiebolag (limited companies) and ekonomisk förening (incorporated associations) to Skatteverket.
• Årsredovisning shall be submitted by aktiebolag (limited companies) and in some cases other forms of company to Bolagsverket.