Visma Skatt & Bokslut Pro
Salary, renumerations, pension etc
In this section, information regarding income, renumerations, etc. counted as earned income. The amounts are summarized and transferred to the Earned income line in the Tax computation section.
In case a field or a line has a corresponding field on the INK1 tax form, the specified/calculated amounts are transferred there.
Mark this section as done by clicking on the status icon in the Done column in the Calculations view.
Field explanations
Salary, benefits and sickness allowance etc.
Salary, benefits, etc.
Here, the sum of the person's salary in cash and taxable benefits are specified.
- whereof payments below SEK 1,000
When calculating the basis for the pension contribution, only income that is paid from one and the same employer on an annual basis and amounts to at least SEK 1,000 is accounted for. If there is income below SEK 1,000 and that should not be included in the basis for general social contributions, this is specified here.
Sickness allowance and unemployment benefit society etc.
Here, income from Försäkringskassan is specified, such as sickness allowance, child-care benefits, occupational injury annuity, home care allowance, and other similar benefits.
Compensation from an unemployment benefit society is also specified in this field.
Earnings-related sickness benefit and activity compensation
Here, earnings-related sickness or activity compensation from Försäkringskassan is specified. Sickness benefit or activity compensation is not the same as sickness allowance.
Other pensionable income
Here, income that is pensionable, that has not been specified previously and that should not be included in the basis for earned income tax credit, is specified.
Expense allowances and pensions
Expense allowances (1.2)
Here, the sum of the expense allowances received by employers is specified.
National pension and occupational pension etc. (1.3)
Here, the summarized amounts for national pension (income, supplementary, premium and national basic pension) and occupational pension are specified. Orphan’s pension is reported with the taxable part of the amount.
Private pension and annuity (1.4)
Here, the summarized amounts for private pension savings and taxable annuities are specified.
Other non-pensionable income
Other non-pensionable income
Applicable entries in this field are:
- payouts from profit-sharing funds.
- salary, benefits, etc if the person belongs to another country's social insurance according to A1 / E101 or a certificate of coverage.
Non-pensionable income to be included in the basis for earned income tax credit
This includes, among other things, annual compensation from sports associations to athletes that are less than half the price base amount. This compensation is not pensionable, but should be included in the basis for earned income tax credit.
Other employment income - close companies, hobbies etc.
Income from hobby activites and royalties (1.6)
Here, the sum of royalty income and income from hobby activities is specified.
The specified amount contains:
- income according to income statement
- reconciliation of the previous year's social contributions etc.
- allocation of this year's social contributions etc.
Income from close companies (1.7)
Here, various income which, due to special rules for entrepreneurs must be included in taxation of earned income, are specified.
This applies, for example, to dividends from close companies, in addition to the so-called threshold amount. Similarly, interest on convertibles etc in close companies in addition to the threshold amount must also be taxed as earned income.
