Payroll tax report corrections at Skatteverket

You do not need to make any corrections on the original payroll tax report or pay run. The correction is instead done on the next pay run.

You do not need to make any corrections on the original payroll tax report or pay run. The correction is instead done on the next pay run.

You do not need to make any corrections on the original payroll tax report or pay run. The correction is instead done on the next pay run.

The car benefits should apply the entire year, so you cannot add 0 to the benefits at the end of the year. If you have not carried out the value decrease from the start of the year, you must correct all periods from January and forward at Skatteverket.

You edit the employee's benefit value on the individual statement at skatteverket.se. The tax cannot be edited since the preliminary tax is the tax payer's (whose income the tax deduction was made from) money. The employer's contribution will therefore be reassessed.

An employee who wants to pay less taxes at the end of the year must apply for a tax adjustment with Skatteverket on their own initiative (if too much taxes were withheld at the start of the year). The employee will otherwise receive a tax refund corresponding to the taxes they have overpaid in the income tax return.

If the employee instead has reported a benefit value that is too low, you follow the same procedure. Correct the benefits on the individual statement of the payroll tax reports from January and after. The tax cannot be adjusted here, but with the approval from the employee you can withhold more taxes during the year.

Benefits should be corrected in the month where the error occurs. If you need to make corrections for previous periods, you have to make the correction in the payroll tax report period at Skatteverket. Read more about this under Reporting benefits in the payroll tax report at skatteverket.se (in Swedish).

You should only correct the benefit value on the individual statement. The taxes cannot be edited. They should be handled in the employee's income tax report instead. The employer's contribution will be reassessed.

Correct the shortcut Sick leave and add Care of sick children on the payslip for March. Read more in Change an incorrect registration from a previous pay run.

The correction of sick pay means that box 499 - Cost of sick pay incl. employer's contribution (data to Försäkringskassan) will have a negative value.

Skatteverket does not accept a negative value, which means that Visma Lön Smart automatically changes the value to 0 in the field instead. This means that the payroll tax report for March will be correct at Skatteverket. In order for the information in box 499 to be correct for February, you need to correct that month's payroll tax report manually at skatteverket.se. If this was the only employee who was ill in February, you should enter 0 in the box.

The information in box 499 is compiled for all employees in the report. If there are other employees who have been ill during the same period and their sick pay covers the correction, no correction of the pay roll tax report is needed.

If you have submitted and approved the payroll tax report, and it turns out you need to submit a correction (for example if a salary was incorrect in your first report) before the period's last submission day, a reassessment needs to be done.

When a file has been approved, the only way to edit it is by reassessing it, even if it is before the last day of submission. During the reassessment you cannot lower the employee's taxes. Some information can instead be adjusted in the next pay run, for example care for sick children.

The file is valid until you approve it at skatteverket.se. When you have approved the file, Skatteverket will be able to see the information you have submitted and a few days after the approval, your employees will be able to view the information in their tax account.

As an employer you can never lower the taxes without there being a decision made by Skatteverket regarding tax adjustment for that specific employee. You can however always withhold more taxes, but you need the employee's approval to do so.

Select Lön Smart - Employees, the Taxes tab and the field Additional taxes to increase the calculated preliminary taxes on the payslip. The amount will then be deducted each month on top of the usual taxation.