Module: PYSE | Molga: 43 | Currency: SEK | Region: Europe
Field | Detail |
Statutory | Arbetsgivaravgift (31.42% ER), PAYE skatteavdrag, AGI reporting |
Tax | Municipal Skatt (avg 32%) + State Statlig skatt (20% above threshold) |
Key Feature | AGI Monthly Reporting & ITP Occupational Pension |
Pay Frequency | Monthly |
Banks | SEB, Handelsbanken, Swedbank, Nordea |
Sweden-Specific Highlights
Arbetsgivaravgifter (Employer Social Contributions):
- Standard rate 31.42%: Ålderspensionsavgift 10.21%, Efterlevandepensionsavgift 0.6%, Sjukförsäkringsavgift 3.55%, Föräldraförsäkringsavgift 2.6%, Arbetsskadeavgift 0.2%, Arbetsmarknadsavgift 2.64%, Allmän löneavgift 11.62%
- Reduced rates for youth (<23) and seniors (65+)
ITP Occupational Pension:
- ITP1 (defined contribution): 4.5% salary up to 7.5 IBB, 30% above
- ITP2 (defined benefit): for born before 1979; benefit target 65% of salary
- ITPK: complementary defined contribution
Chapter 5.5: AGI (Arbetsgivardeklaration individuppgifter): monthly employer declaration per employee to Skatteverket; PAYE skatteavdrag: monthly withholding by municipality; Kontrolluppgift: annual tax information statement by January 31; Collectve agreement compliance: IF Metall, Unionen, etc.