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Explanation of pay codes for the employee type Simplified
Here we describe the pay codes that can be used for employees with the employee type Simplified.
Type |
Examples of when it can be used |
AGI box |
|
Remuneration Gross salary, non-recurring tax. |
Used for the payment of remuneration that is not to be included in the basis for contributions to Fora, for example, for athletes. If the fee relates to board remuneration, we recommend using the pay code Board remuneration to ensure accurate reporting on the payroll tax report. |
011 |
|
Car benefit For benefits as car. |
013 | |
|
Bonus Gross compensation, non-recurring tax. |
For payment of gross compensation in the shape of a bonus. | 011 |
| Housing benefit not small houses | 012, 043 | |
| Housing benefit small houses | 012, 041 | |
|
Fuel benefit If the employer pays for all fuel, the employee must be taxed for the mileage used for private use.
|
The benefit value is calculated 120% of the market value for fuel. The market value is the average price of the fuel according to invoice. If the fuel on average cost 20 SEK per litre, the benefit value for the employee is 120% x 20 SEK, that is 24 SEK per litre fuel. Employer's contribution should only be paid for the actual fuel cost, in this case, 20 SEK per litre. Enter the quantity and unit price of the fuel that the employee should be taxed for. The amount is used as basis for taxation and social contributions. |
018/134 |
|
Fuel benefit raised value |
When you have entered an amount under Fuel benefit you should also calculate the raised value by multiplying 0,20 with the market value of the used fuel. |
Not reported |
| Additional taxes | Used if you need to correct the employee's tax by a positive or negative amount. | 001 |
|
Benefit household services For benefits for household services. |
Use this pay code when the employee pays benefit taxes for household services on the basis for tax reduction, such as labour costs for cleaning, garden work, and moving. | 012, 021 |
|
Parental leave deduction Gross deduction, tabel tax |
Use to register pay deduction when the employee is on parental leave. The amount has to be calculated manually. | 011 |
|
Rental compensation For compensation for room hire and is a net compensation- |
039 | |
|
Qualifying sick day Affects gross salary |
The pay code is used to register qualifying sick day deduction The deduction should be 20 percent of the sick pay per week. The deduction should never be more than what is paid in sick pay for the sick period. | 011, 049 |
|
Food deduction, domestic (breakfast, lunch, dinner) Food deduction incurred related to business trips within Sweden. The deduction affects net salary. |
051 | |
|
Food deduction, abroad (breakfast, lunch, dinner) Food deduction incurred related to business trips abroad. The deduction affects net salary. |
051 | |
| Food allowance (breakfast, lunch, dinner) | 012 | |
| Reimbursement of expenses |
Used when the employee has had private expenses where the receipt can't be used as basis for the company's expenses, for example business calls from the employee's private phone. If the employee has had expenses where the receipt has been turned in to the company as basis, the pay code Other net compensation should be used. This can for example be for purchased fika or material. For expenses regarding travel expenses and accommodation, you will find separate pay codes. |
020 |
|
Luncheon vouchers, benefit value For benefits for luncheon vouchers. |
012 | |
| Manually calculated tax | If you use this pay code on a payslip, the automatically calculated tax will cease to apply. It is only the amount that you add in the pay code that will be deducted as tax. | 001 |
|
Mileage compensation, tax-exempt Used for compensation per mileage when the employee has used their private car. Affects net salary. |
The program is updated with the correct tax-exempt mileage compensation for business trips with private car, according to Skatteverket's values for the current tax year. | 050 |
|
Mileage compensation, taxable Used for taxable compensation per mileage when the employee has used their private car. Affects gross salary. |
011 | |
|
Monthly salary Used for gross salary by means of monthly compensation. |
011 | |
|
Unsociable hours compensation Gross compensation, table tax |
Used when the employee has rights to extra compensation for work done during unsociable hours. Check what rules apply to your collective agreement. | 011 |
|
Holiday deduction Gross salary deduction, table tax |
Use to register pay deduction when holiday is taken out as semester pay is paid. Used together with the pay code Holiday pay. | 011 |
|
Payment in connection with holiday is taken out. Affects gross salary. |
An amount paid in connect with paid holiday and is calculated based on the employee's salary. | 011 |
|
Holiday pay, non-recurring tax Gross salary, non-recurring tax. |
Used for example in connection with payment of final pay, or for payment of holiday allowance for every paid days on one occasion and not in connection with holiday being taken out. | 011 |
|
Holiday allowance Gross compensation, table tax |
Used for payment of holiday allowance in connection with holiday being taken out (for employees with the same salary rule). | 011 |
|
Deduction, sick leave Pay deduction because of sickness. Affects gross salary. |
Pay deduction for sick leave. | 011 |
|
Sick pay Affects gross salary |
Used to pay sick pay for sick day 1-14. | 011, 499 |
|
Gross salary, non-recurring tax. |
Used for the payment of board remuneration. Payments made with the pay code will be reported in box 023 of the payroll tax report. The board remuneration is also reported as remuneration in box 011/131. |
011/131 + 023 |
|
Hourly wages Used for gross salary by means of hourly compensation. |
011 | |
|
Occupational pension Used for payment of pensions to former administrative workers. Gross compensation, non-holiday accruing leave |
030 | |
|
Night time per diem, non-taxable For night time per diem within Sweden that is non-taxable Affects net salary. |
051 | |
| Night time per diem, taxable | 051 | |
|
Per diem abroad, non-taxable Affects net salary |
Not for taxable per diem broad. | 051 |
|
Accommodation expense Expenses in connection with a business trip. Affects net salary. |
Expenses for accommodation in connection with a business trip. | Not reported |
|
Expenses travel costs Expenses in connection with a business trip. Affects net salary. |
Travel costs such as tickets and parking. | Not reported |
|
Expenses other Net compensation that is entered as amount. |
Compensations to employee for paid expenses that can be shown through receipts. An example is wellness allowance. | Not reported |
|
Care of sick child Gross deduction, tabel tax |
Used to register pay deduction when the employee has been absent due to care for sick child. The amount has to be calculated manually. | 011 |
|
Overtime compensation Gross compensation, table tax |
Used for payment of overtime compensation. Check what rules apply to your collective agreement. | 011 |
|
Other compensation, gross, non-recurring tax Concerns all types of gross salary liable for lump-sum tax. Affects gross salary |
Concerns pay that is not paid regularly such as back pay, severance pay, and provisions. | 011 |
|
Concerns all types of net payouts. Affects net salary. |
When the employee has had expenses that, in its entirety, is a cost for the company, such as purchased fika or material. If the employee used private property for work, such as work related calls from the employee's private phone, then it should be registered with the pay code Reimbursement of expenses. For expenses regarding travel expenses and accommodation, you will find separate pay codes. | Not reported |
| Other benefits, non-recurring tax
For all types of benefits, except for car benefit and fuel benefit, where the amount is subject to non-recurring tax. |
012 | |
|
Other benefits, table tax For all types of benefits, except for car benefits and fuel benefits, where the tax is calculated according to the table that is selected for the employee. |
012 |
