tax Information

The applicable tax rules depend on the situation. Do you hire an individual, company or maybe a school class? How much do you pay? Do you sell yourself a service, and if so, how much do you earn in a year?

1st Earns money as a private person

Tax rules when offering services

For your service provider, your income is not taxable if you earn less than $ 18700 per year. If your annual income exceeds 18700 SEK / year, you will pay taxes according to your municipal tax rate and also state tax.

This is information that will give a comprehensive picture of what applies when it comes to taxpayers for individuals who want to hire someone or search for a job as a private service provider. For an updated and more detailed information, please refer to:
The Swedish Tax Agency's website.

Tax rules when hiring a private individual

When you hire an individual and the salary amounts to less than 1000 kronor per year, you do not need to make tax deductions. However, the person you hire will declare the amount in his / her self-declaration.

When the compensation is at 1000-9999 SEK / year, it is up to the person you hire to pay your taxes and fees. The person must declare the amount in his annual income statement. You who hire will not deduct tax deductions or pay employer taxes as private individuals. However, you must submit a checklist and provide a summary of this.

When the compensation for one year is $ 10000 or more to a person with A tax, you must make tax deductions and pay employer fees. The recipient must also declare the amount in his income statement.

2nd Tax rules when hiring companies

If you hire a service company (check F-tax), you do not need to enter the tax office. The company then handles payment of taxes and fees. The price indicated to you should be inclusive of VAT.

3rd Employing an individual, non-profit association or school class

Taxation rules for STUDENTS

For schoolchildren and students with temporary employment under law and other leave, employers do not have to make tax deductions. This, if you as a good employer can assume that the total annual income will fall below DKK 18,200.

Tax Rules for a SCHOOL CLASS

As long as the remuneration for the service is given to the school class and the school is as a payee, and this money is to be used for a common purpose, such as class travel, is not the earned amount taxable. For those who pay for a service to a school class, there is no information obligation to the tax office.

Tax Rules for an IDENTAL COMPANY

The buyer has no responsibility to provide information to the tax office. It is up to the non-profit association to handle any tax payments.

For full information, visit the Tax Office

Estimate your root and subtraction

About the service

Here you can calculate your root or cash deduction for 2016. The result is calculated on the information you enter here. If you used root or routine deductions during the year, you must calculate the amount from the result.

If you have income from business, you can not use the service.

Make a calculation

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