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N3A - Participation in trading partnerships, the Other adjustments tab
Under N3A - Share in trading partnerships, the Other adjustments tab, you enter the basis for, for example, individual retirement savings, reconciliation of deductibles and sickness benefits that belong to the business.
Individual retirement savings
If the business is active, deductions may be made, with certain restrictions, for pension savings. Deductions may only be made for:
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premiums on pension insurance owned by the customer, and
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payments into own pension savings account.
If the income only comes from active business activities, a deduction may be made with a maximum of 35 percent of the income. The deduction may amount to a maximum of 10 price base amounts.
If the income basis was larger in the previous year, you may instead use it as a basis. In that case, state the income basis in the relevant section.
If the previous year's income base is greater than the current year's income base, the previous year's base may be used. If so, the amount is stated here.
Reconciliation of social contributions and special employer's contribution
Here, enter the amount for which deductions were made in item 28 in last year's N3A tax appendix.
Here, enter the social contributions and special employer's contribution that were paid last year.
Sickness allowance belonging to this business activity
Here you enter the sickness benefit amount received from Försäkringskassan and which is based on income from business activities.