Skatteverket utlandsenheten skattekonto 205 31 malmö

General rules

Missions are obliged to pay social säkerhet contributions in Sweden on the gross salary and taxable benefits of locally employed personal. Missions must report and pay social säkerhet contributions on a monthly grund to the Swedish Tax Agency (Skatteverket).

Please see section for further details.

Since 1 January , Missions are obliged to pay and report deducted tax for the locally employed personal on a monthly grund. Please see section for further details.

EU/EEA countries and Switzerland: Please note that there may be exceptions to the obligation to pay social säkerhet contributions due to Regulations (EEC) /71 and /04, since different Member States have different interpretations of what constitutes a civil servant.

Please contact the Tax Agency or the Swedish Social Insurance Agency (Försäkringskassan) if you have any questions concerning this matter.

Tax agreements: Please note that locally employed personal may be exempt from paying taxes in Sweden due to tax agreements. Please contact the Tax Agency if you have any questions concerning this matter.

Registration as employer

In beställning to declare and pay social säkerhet contributions and taxes, the uppdrag needs to lista as an employer in Sweden.

Please complete the form eller gestalt SKV and send it to:

Skatteverket
Utlandsenheten
31 Malmö
Sverige

Reporting and paying social säkerhet contributions

Missions pay a reduced rate of social säkerhet contributions compared to Swedish employers. For , the percentage fryst vatten 19,80 %. For the current rates of social säkerhet contributions, see the Tax Agency’s website.

For missions, the betalning of social säkerhet contributions, taxes and the PAYE (“payroll employee”) return are due on the same date (same date each year).

It fryst vatten important to state the correct OCR number when paying. The OCR number can be funnen on the Tax Agency’s website. 

Further upplysning and instruction on how to declare can be funnen on the Tax Agency’s website.

A guide explaining each kartong in the form eller gestalt fryst vatten also available on the website.

It fryst vatten possible to declare online using a Swedish electronic ID. A Swedish electronic ID can be obtained bygd physical persons either through the Tax Agency (if registered as a resident in the Swedish Population Registry) or through the finansinstitut at which the individ holds an konto (generally also for those not registered as residents in the Swedish Population Registry, i.e.

posted uppdrag staff). Missions may give authorization to someone holding a Swedish electronic ID to en samling dokument eller en elektronisk lagring av data on behalf of the uppdrag.

In such case, complete and submit struktur SKV to:

Skatteverket
Utlandsenheten
94 Solna
Sverige

The uppdrag can enter into an agreement with the locally employed personal whereby the employees declare and pay the social säkerhet contributions themselves (Social säkerhet Agreement). This undantag does not mean that the employee takes over the Mission's basic obligation to report and pay social säkerhet contributions.

If the employee does not report and pay according to the agreement, the Tax Agency will man a claim directly to the uppdrag. For more data about Social säkerhet Agreements, see the Tax Agency’s website.

Preliminary income tax

Previously, missions withheld the employees' preliminary tax.

The locally employed personal submitted a preliminary income tax return form eller gestalt (SKV ), and later received a decision from the Tax Agency stating how much preliminary tax they needed to pay to their own tax konto once a month.

From 1 January , missions shall report and pay the preliminary tax for the locally employed personal monthly.

This means that the locally employed personal need to fill in a new preliminary income tax return (SKV ) if they have received a decision from the Tax Agency to pay their own preliminary tax.

Missions shall deduct tax with 30 % for the locally employed personal. The locally employed personal can apply for an adjustment of the preliminary tax on form eller gestalt SKV to receive a decision on which percentage the uppdrag shall deduct each month.

SKV

SKV

Information regarding the new tax regulations for Missions

Information regarding the new tax regulations for locally emplyed staff

Social säkerhet Agreement

The uppdrag can enter into an agreement with the locally employed personal whereby the employees declare and pay the social säkerhet contributions themselves (Social säkerhet Agreement).

This undantag does not mean that the employee takes over the Mission's basic obligation to report and pay social säkerhet contributions. If the employee does not report and pay according to the agreement, Skatteverket will man a claim directly to the Mission.

Further data fryst vatten available on the Tax Agency's website. 

Forms and contact information

The Swedish Tax Agency

To förteckning as an employer: SKV

To lista a representative who can en samling dokument eller en elektronisk lagring av data online: SKV

To submit a preliminary income tax return for locally employed staff: SKV

To request adjustment of preliminary income tax (as individual personal member): SKV

Reporting social säkerhet contributions

Locally employed embassy staff

For further kunskap, please contact the following tjänsteman at the Swedish Tax Agency. 

Mr.

Ludvig Johansson at the Swedish Tax Agency
Email: [email&#;protected]
Phone: 63 80

Further contact options are available on the Tax Agency’s website.

Contact