Visma Skatt & Bokslut Pro
Special employer's contribution
You create a sub-appendix by pressing the paperclip icon 
from Reconciliation BS - Overview or Reconciliation BS - Appendices.
The appendix Special employer’s contribution is used to calculate the tax on expenses for the employees' pension benefits. You can use it to register this year's special employer's contribution or just to confirm that the correct amount is registered.
If you have an opening balance in an account linked to this appendix, you should add a line to the main appendix where you specify the opening balance separately as this amount is not included in the reconciliation amount from the tax appendix.
This is to prevent a difference in the year-end period when we make the rebooking to tax account 2510.
If you use the Calculation year reconciliation FORA appendix, the following amounts will be automatically transferred:
| Calculation year reconciliation FORA | Special employer's contribution |
|---|---|
| Collective agreement occupational pension SAF-LO up to 7,5 income base amounts | Salary below 7,5 IBA |
| Collective agreement occupational pension SAF-LO above 7,5 income base amounts | Salary above 7,5 IBA |
| Premium exemption insurance, worker | Premium exemption insurance |
You can change the pre-filled amounts by hovering over the field and selecting Override amount. When an amount has been changed, the field is highlighted in yellow. To restore the value, hold the pointer over the field again, click on the menu icon and select Reset. Click on the image below to view:
Svenskt Näringsliv and LO have reached an agreement to gradually lower the age for accrual to Avtalspension SAF-LO from today's 25 years to 22 years. The lowering is done in stages as displayed below:
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2021: 24 to 65 years
-
2022: 23 to 65 years
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2023: 22 to 65 years
The calculations are updated automatically by the program (usually once a year).
Broken financial years
In case of a broken financial year, the appendix will have rows for both years as displayed below. In that case, you enter the payroll amount in the taxation year.
For example, in case of a broken financial year that stretches from 20X1-05-01--20X2-04-30, the calculated salary for 20X1-05-01--20X1-12-31 is entered in the fields for 20X1 and the the calculated salary for 20X2-01-01--20X2-04-30 is entered in the fields for 20X2. For 20X1, you can use the basis from FORA.
If you use the Calculation year reconciliation FORA appendix, the amounts will be automatically transferred.
In the first section, you enter the salary for non administrative workers as well as administrative workers for the financial year for the collective insurance agreement that your company has signed for its employees. If the company pays fees for other collectively agreed social services, you also fill in this.
In Salary for all workers and Other pension commitments, there are blank lines where you can enter information according to the invoice.
Link to tax form INK2 (limited companies only)
In the appendix, a summary of the basis for special employer’s contribution is displayed. This amount is automatically transferred to the correct field in the INK2 form in the Tax forms section.
Link to the appendix Summary of the year's tax liabilitiy/claim (limited companies only)
When the appendix Summary of the year's tax liabilitiy/claim is created in the year-end period, the calculated values will be automatically transferred to the corresponding field. The option to create the closing entry is enabled by default but can be turned off by de-selecting the Create closing entry automatically toggle on the appendix Summary of the year's tax liability/claim.
Read more in Summary of the years tax liability/claim.
