Visma Lön Smart
Are there exceptions for when I do not have to submit a payroll tax report?
You as an employer should submit the payroll tax report each month, but there are some exceptions when you do not need to submit it. If you pay salaries or compensations, but are not liable to pay employer's contribution or make tax deductions, you can instead choose to submit the employee income statement once a year.
You do not need to pay employer's contribution or make tax deductions if you:
- pay a compensation of less than 100 SEK per calendar year.
- are a sports association which pays out a compensation to athletes and the compensation is less than 23 250 SEK per calendar year. Read more at Report athletes' compensation at skatteverket.se (in Swedish).
You can however not create the employee income statement from the program. This is reported manually at skatteverket.se. Read more at Submit employee income statement at skatteverket.se.
If you choose to report the payroll tax report, you have to do this on a monthly basis, even when you do not pay any compensations/benefits. In such cases where there is no information to declare for the period, you choose the zero declaration option when you submit the payroll tax report at skatteverket.se.
