Module: PYSE | Molga: 43 | Currency: SEK | Group: Europe
Key Statutory Facts
Parameter | Value |
Arbetsgivaravgift ER | 31.42% (employer-paid, no EE SS) |
Social Security EE | 0% — Sweden unique: employer pays all |
A-Skatt | Progressive income tax (municipal avg ~32% + state 20/25%) |
ITP Pension | Occupational pension (contractual/collective) |
Semester | 25 vacation days + 12% semesterlön |
AGI | Arbetsgivardeklaration — monthly real-time reporting |
Year-End | KU10 (kontrolluppgift) to Skatteverket by Jan 31 |
Salary Exchange | Löneavstående (salary sacrifice for pension) |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
Skatteverket registration | AGI setup | PYSE activation | Collectiveavtal (SAF-LO/ITP)
Chapter 2: Enterprise Structure
Lönearter (wage types) SEK | ITP pension tiers | Arbetsgivaravgift groupings
Chapter 3: Integration
PTP | Personnummer replication | ITP interface | AGI payroll reporting
Chapter 4: Payroll Engine
PYSE schema | Arbetsgivaravgift PCR (31.42%) | A-skatt calculation | Semester accrual
Chapter 5: Operations
AGI monthly (Skatteverket) | KU10 annual | ITP payment | Lönespecifikation
Chapter 6: Go-Live
AGI test | Skatteverket validation | ITP parallel | Semester carry-forward | Hypercare