Visma Lön Smart
Growth support for the first employee
A company with Growth support pays a lower employer's contribution (10.21 percent) during a 24 month period for the first employee. According to a new temporary rule, this also includes the second person employed in the company during the period between July 1st, 2021 to December 31st, 2022.
In order to meet the criteria for Growth support, the employment should last for at least three months and the working hours should be at least 20 hours per week. The reduction only applies to the part of the salary that does not exceed 25 000 SEK per month.
For how long the reduction of employer's contribution applies depends on when the employment started.
- For companies who have hired a first person before March 1st, 2018, the reduction of the employer's contribution applies for 12 months.
- For companies hiring a first employee between March 1st, 2018 and July 31st, 2019, and the employee is still working for the company, the employer's contribution is reduced for 24 months. In order for the company to pay a reduced employer's contribution for the periods that the company has paid the employer's contribution in full, a reassessment of the payroll tax report must be carried out.
- For companies who have hired a first person as of August 1st, 2019, the reduction of the employer's contribution applies for 24 months.
Under Lön Smart - Employees and the Taxes tab, you check the Growth support for the first employee for employee who are entitled to Growth support.
On the payroll tax report, box 062 will be ticked on the individual statement and the employer's contribution for box 487 in the main statement should therefore be decreased.
At skatteverket.se you can read more about the Growth support.
