Overview of Payroll in Sweden

Overview of Payroll in Sweden

  • Country

    Sweden

  • learning hour's

    6

  • Material Year

    2024

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Sweden and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Sweden, are clear about employer obligations including those for Swedish residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that income tax and employer contribution are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

Course Trainers

  • Anna

    Education Leader

    Senior consultant in payroll (authorised payroll consultant) with both payroll and system knowledge, primarily in Unit4Agresso and VismaAgda.

What will be covered?

Country Overview:

  • Country overview and public holidays
  • Registration for tax as an employer in Sweden
  • Employer obligations
  • Swedish model – labor market
  • Collective agreement
  • Agencies and authorities in Sweden
  • Compliance

Income tax and employer contribution:

  • Overview of tax calculations
  • Requesting higher rate deductions
  • Flat rate tax for foreign employees
  • Employer contribution including rates
  • Declaration of employer contribution and taxes
  • Tax representative
  • Payment of employer contribution and taxes
  • HR overview and employment regulations:

  • Acts and laws regarding employment and payroll in Sweden
  • Staff ledgers
  • Starters
  • Probationary employment period
  • Leavers
  • Employment certificates
  • Visas
  • Gross to net calculations including BIK:

  • Gross taxable pay
  • Benefit in kind – taxable and non-taxable
  • Company cars
  • Accommodation
  • Tax free items
  • Per diem and mileage rates
  • Types of leave including:

  • Annual leave
  • Sick leave
  • Parental leave
  • Other leave
  • Useful links
  • Summary
    Our course delivers the fundamentals of payroll processing in Sweden, a country where employers must submit annual income statements to authorities and employees and whose social insurance is primarily an employer deduction. Attendees will leave with all the information needed to keep your company compliant and outsource payroll successfully.