Payroll tax report - specification

For box 499, the value is retrieved from pay codes of the type "Sjuklön" plus employer's contributions for sick pay.

Not handled in Visma Lön Smart.

For box 487, the total employer's contribution for the company is retrieved.

Setting for employer's contribution is done for each employee under Lön Smart - Employees on the Taxes tab.

In box 497, the total employer's tax deduction is retrieved. The value corresponds to the sum of each individual's tax deductions in box 001/274 on the individual's statement.

In box 470, the sum of paid compensation for employees in the company who have the setting Entitled to research deduction under Lön Smart - Employees, the Taxes tab.

In box 475, the reduced value of employer's contribution for research and development, calculated based on the information in box 470, is retrieved.

In box 471, the sum of paid compensation for employees in the company who have the setting Works in assisted area with regional support under Lön Smart - Employees, the Taxes tab.

In box 476, the reduced value of employer's contribution for regional support is retrieved, calculated based on the information in box 471. The value is calculated at 10 percent of the value in box 471. In total, the deduction may amount to a maximum of 7,100 SEK accounting period.

In box 492, the basis reported on the pay code of type Övrigt - Ränteutdelning.

Example of pay code: 1405 - Interest and distributions (30% tax deduction).

In box 496, the tax deduction is retrieved based on the basis reported in box 492.

Not handled in Visma Lön Smart.

Not handled in Visma Lön Smart.

In box 570, statement number 1 is always created. In Visma Lön Smart, you cannot choose the statement number yourself.

In box 215, what has been entered in the field Personal identity number under Lön Smart - Employees, the Basic information tab.

In box 062, a checkmark is placed if there is a mark in the box Growth support for the first employee under Lön Smart - Employees, the Taxes for the employee.

For box 060, what has been entered in the field Workplace number (060) under Lön Smart - Employees, the Taxes tab.

For box 001, the deducted tax for the employee is retrieved and calculated based on the tax settings that the employee has under Lön Smart - Employees, the Taxes tab.

Not handled in Visma Lön Smart.

In box 276, a checkmark is placed if the tax calculation method is No tax under Lön Smart - Employees, the Taxes tab.

Not handled in Visma Lön Smart.

Not handled in Visma Lön Smart.

For box 013, the value is retrieved for what has been reported on pay codes with the setting 013/131 - Cash compensation at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: Car benefit

For box 018, the value is retrieved multiplied by 1.2 for what has been reported in pay codes with the setting 018/134 - Fuel for car benefits at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab.. Skatteverket automatically calculates the employer contributions automatically from the market value without any markup.

Example of pay code: 2103 - Free fuel benefits with company car (employment type Complete) and Fuel benefit (employment type Simplified)

Pay code 2104 - Raised value for free fuel benefits (employee type Complete) and Fuel benefit raised value (employee type Simplified) should have the setting Not reported in the Box Payroll tax report field, as the value from page code 2103 - Free fuel benefits with company car (employee type Complete) and Fuel benefit (employee type Simplified) is reported multiplied by 1.2.

Here, the amount paid by the payment recipient for fuel for car benefit through net deduction is filled in. Even if the employee has paid for the fuel for car benefit, the entire adjusted the total marked-up value should be reported in box 018. You report the net deduction in box 098.

Example 1

Car benefit	2 500 SEK
Market value of fuel benefit	1 000 SEK
The employee’s payment for this benefit through net deductions	1 000 SEK

Box 013	2 500 SEK
Box 018	1 200 SEK (market value 1 000 SEK x 1,2)
Box 098	1 000 SEK

In the example above, the employee is only taxed on the marked-up amount above the market value, i.e. 200 SEK.

Example 2

Car benefit	2 500 SEK
Market value of fuel benefit	1 000 SEK
The employee’s payment for this benefit through net deductions	1 200 SEK

Box 013	2 500 SEK
Box 018	1 200 SEK (market value 1 000 SEK x 1,2)
Box 098	1 200 SEK

In the example above, the employee has paid for their benefit in its entirety (the market value plus the marked-up amount).

For box 132, the value is retrieved for what has been reported on pay codes with the setting 012/132 - Other taxable benefits at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 2118 - Other benefits, table tax

In box 041, a checkmark is placed when a pay codes with the setting 012/132, 041/137 - Other taxable benefits, Housing benefits, small houses at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab. has been reported.

The value of the non-single family housing benefit is reported in box 012 - Other taxable benefits.

Example of pay code: 2107 - Housing benefits, small houses

In box 043, a checkmark is placed when a pay codes with the setting 012/132, 043/138 - Other taxable benefits, housing benefits not small houses at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab. has been reported.

The value of the non-single family housing benefit is reported in box 012 - Other taxable benefits.

Example of pay code: 2108 - Housing benefits, not small houses

The value for box 019 is retrieved based on the percentage specified in the box Deduction for work expenses under Lön Smart - Employees, the Taxes tab. The calculation is based on the pay codes that are marked as Affects basis for: Deduction of work expenses under Payroll settings - Pay codes, Basic information tab.

The amount should also be included in box 011 - Cash gross salary, etc..

Box 010 retrieves the value of reimbursement which in previous accounting periods was reported as "remuneration not subject to social security contributions", but which now becomes contributory and employer's contributions are payable from the first krona. The value is also reported in box 011 - Cash gross salary. This happens, for example, in the case of the 1 000 kr rule when an employee exceeds SEK 1 000 in salary.

For box 031, the value is retrieved for what has been reported on pay codes with the setting 011/131 - Cash compensation at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

For box 133, the value is retrieved for what has been reported on pay codes with the setting 013/133 - Taxable car benefits at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 2101 - Car benefit

For box 134, the value is retrieved for what has been reported on pay codes with the setting 018/134 - Fuel for car benefits at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 2103 - Free fuel benefits with company car

Pay code 2104 - Raised value for free fuel benefits should have the setting Not reported in the Box Payroll tax report. This is because the value from pay code 2103 is reported multiplied by 1,2.

For box 132, the value is retrieved for what has been reported on pay codes with the setting 012/132 - Other taxable benefits at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 2118 - Other benefits, table tax

In box 137, a checkmark is placed when a pay codes with the setting 012/132, 041/137 - Other taxable benefits, Housing benefits, small houses at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab. has been reported.

The value of the non-single family housing benefit is reported in box 132 - Other taxable benefits.

Example of pay code: 2107 - Housing benefits, small houses

In box 138, a checkmark is placed when a pay codes with the setting 012/132, 043/138 - Other taxable benefits, housing benefits not small houses at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab. has been reported.

The value of the non-single family housing benefit is reported in box 132 - Other taxable benefits.

Example of pay code: 2108 - Housing benefits, not small houses

Not handled in Visma Lön Smart.

Box 048 is ticked if the employee has a check mark in the Adjusted car benefits box in the car benefit setting under Lön Smart - Employees, the Pay tab.

The adjusted car benefit should be reported in 013/133 - Taxable car benefits.

Not handled in Visma Lön Smart.

In the box 050, a checkmark is placed when a pay code with the setting 050 - Car compensation at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab. has been reported.

Exemple of pay code: 1234 - Mileage allowance, tax-exempt acc. to standard.

In the box 051, a checkmark is placed when a pay code with the setting 051 - Per diem at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab. has been reported.

Example of pay code: 1201 - Night time per diem, whole

For box 020, the value is retrieved for what has been reported on pay codes with the setting 020 - Other reimbursement of expenses at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 1226 - Cost expenses

For box 020, the value is retrieved for what has been reported on pay codes with the setting 030 - Occupational pension at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 1401 - Occupational pension

For box 035, the value is retrieved for what has been reported on pay codes with the setting 035 - Certain non-taxable comp. for foreign experts acc. to the Taxation of Research Workers Board at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

For box 037, the value is retrieved for what has been reported on pay codes with the setting 011/131, 037 - Certain deductions at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab.. The amount should be included in box 011 - Cash gross salary, etc..

For box 032, the value is retrieved for what has been reported on pay codes with the setting 032 - Compensation which does not grant tax reduction for work income at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

For box 021, the value is retrieved for what has been reported on pay codes with the setting 012/132, 021 - Basis for tax reduction for RUT work at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 2125 - House work services benefits, labour costs

For box 022, the value is retrieved for what has been reported on pay codes with the setting 012/132, 022 - Basis for tax reduction for ROT work at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

For box 039, the value is retrieved for what has been reported on pay codes with the setting 039 - Rental compensation at the field Box AGI under Settings - Payroll settings - Pay codes, the Basic Information tab..

Example of pay code: 1250 - Rental compensation

If the rental compensation is higher than the market rate, but the other conditions are met, the excess should be recorded as salary, usually in box 011 - Cash gross salary, etc..

Example of pay code: 1251 - Rental compensation, taxable