Visma Skatt & Bokslut Pro
Basis for business activities
In this section, you can supplement with more unusual information to be stated on form INK1 page 2. This applies, for example, to income for which clients pay social security contributions.
If you have a sole proprietorship or are a partner in a trading partnership, information on results, interest distribution and expansion fund is compiled via other parts of the program. This information should instead be adjusted under or tax appendix N3A.
Income for which clients pay social security contributions (equality income)
If you had income in your business where the client paid social security contributions (employer's contributions or special employer's contribution), the gross income is filled in at the first field at 10.5. Costs related to such income are entered in the second field at 10.5. Since the client has already paid your social security contributions, you do not have to pay any deductibles on the difference.
Pension costs for employees
If you have costs for occupational pension for your employees, you must pay special employer's contribution on pension costs. The tax is 24.26% of the basis. Enter the basis in the second field at 10.6.
Basis for return tax on pension costs
It is unusual for sole proprietors to secure employees' pension benefits through provisions in the balance sheet. If this is the case, enter the basis in field 10.7. The tax is 15% of the basis.
