Utskrift från Malmö universitets webbplats www.mah.se

Income statement reporting to change under new Swedish Tax Agency rules


New regulations for reporting income statements will come in effect starting January 1. Income statements must now be reported monthly rather than annually, meaning that it will be even more important to register any leave on time. Taxes that have already been deducted cannot be refunded until the following year’s tax return. 

On January 1, 2019, the Swedish Tax Agency will change the regulations for reporting income statements. Employers will report individual income statements for all employees monthly rather than annually.

In January 2019, you will receive your annual income statement for 2018 as usual; subsequently, however, your accumulated tax payment for the year will instead be printed on your monthly pay slip along with any other information your employer has reported. If you have several employers, you will be able to see your total income and tax payment on the Swedish Tax Agency’s website, under the tab ‘Mina sidor’ (available in Swedish only) starting from February 2019.

How the new regulations may affect you

You do not need to do anything in preparation for the new regulations. It is, however, important that you make sure to report any leave, or other factors affecting your salary payment to your employer on time. This is to ensure that the monthly income report sent to the Swedish Tax Agency is correct. In case of errors in salary payment, it will not be possible to get deducted taxes refunded until the following year.

For instance, if you neglect to register parental leave so that your salary is paid to you, you will need to reimburse the full salary back to your employer, including the amount of deducted tax, and wait for the next year’s tax return to get the taxed amount reimbursed.