Tax on salary
Tax deductions must be made with each salary payment. You can see on your payslip how much tax has been deducted. The tax deduction is made according to the information the payroll section has received about your employment.
As a new employee, you must submit a tax card to the payroll section before your employment begins, to ensure that the correct tax is deducted. Further information can be found under the heading “Tax card and tax adjustment” below.
At the turn of each year, the payroll section receives information from the Swedish Tax Agency regarding employees’ current tax table and any decisions about tax adjustments (Swedish “skattejämkning”). This applies to all employees with a monthly salary who are employed into the new year.
Tax on your main income is deducted according to a tax table or a decision from the Swedish Tax Agency. For income that is not your main income, 30% tax should be deducted. In these cases, you need to inform the payroll specialist for your unit.
For more information on taxes, please see below.
Tax card (A-skattsedel) and tax adjustment
As a new employee, you must submit a tax card to the payroll section. You can download the tax card by logging into your personal pages (“Mina sidor”) on the Swedish Tax Agency’s website. If you do not submit a tax card, increased tax – referred to as “förhöjd skatt” in Swedish – will be deducted according to the Swedish Tax Agency’s rules. This means that tax will be deducted according to table 32, plus an additional 10%.
In applicable cases, you can apply for tax adjustment through the Swedish Tax Agency. If you receive a new tax adjustment decision, you need to send it as soon as possible by email to the payroll specialist for your unit to ensure the correct tax is deducted.
For hourly wages and other types of compensation, 30% tax will be deducted unless you have informed the payroll section otherwise.
If you are a student in school or at the university and you are not required to pay tax, you must submit a valid certificate (“Intyg för utbetalning av lön utan skatteavdrag” (Swedish only)) from the Swedish Tax Agency to the payroll specialist for the unit where you will be working.
Additional tax deduction
If you wish to make an additional or higher tax deduction, you can register voluntary tax in Primula. The registration is done under My page Personal information Voluntary tax. You can choose to register either an extra amount to be deducted or a percentage. If you enter a value less than 100, a percentage of your salary will be deducted; if you enter a value greater than 100, a fixed amount will be deducted instead. Please note that the voluntary tax you register is in addition to the tax already deducted according to the tax table! The registration must cover full months in order to take effect. If you want voluntary tax to be deducted for a specific period, you should register it with start and end dates.
Secondary income
Linnaeus University applies a 30% tax rate when making payments, if the university has received information from you that Linnaeus University is not your main employer.
Intermittent employees who wish to pay more than 30% in tax should indicate this on the agreement or send an email to the payroll specialist.
Contractors who wish to pay more than 30% in tax should indicate the percentage they wish to pay on the form for completed work that they submit to the payroll section.
Two or more employers/payment issuers
If you have multiple employers or payment issuers, it is a good idea to apply for tax adjustment through the Swedish Tax Agency to reduce the risk of owing residual tax. The tax adjustment decision provides information on how much tax each employer should deduct from your income. If each employer instead deducts tax according to the tax table, you are highly likely to owe residual tax, as the tax tables are progressive (i.e., the less you earn, the lower the percentage of tax you pay, and each employer deducts tax based on the income you earn with them). The same applies if you receive payments from, for example, the Swedish Social Insurance Agency (Försäkringskassan) over an extended period.
Income statement
Linnaeus University reports each month to the Swedish Tax Agency how much salary has been paid to you and how much tax has been deducted. This information is used for your tax return, and you can view your details on salary, tax, and benefits directly on the Swedish Tax Agency’s website under ”Mina sidor”.
The final payslip for the year, usually issued in December, shows your total salary and tax for the entire year. This information will then be included in your tax return.
When tax is reported each month, it is transferred to your tax account with the Swedish Tax Agency. The tax belongs to you and cannot be adjusted in later salary payments. If you have paid too much tax, you can apply for an early refund or a tax adjustment through the Swedish Tax Agency.
SINK – Special income tax for foreign residents
If you are going to work in Sweden, you will, in most cases, be required to pay tax here. If you live abroad and are working in Sweden for less than six months, you can apply for SINK (special income tax for non-residents). As an employee, you are responsible for applying for SINK tax and a coordination number yourself. See the guide below for how to apply for SINK tax. Since processing times at the Swedish Tax Agency are often long, it is recommended that you submit your application as early as possible. Salary will only be paid once the decision on coordination number and tax has been received.
The Swedish Tax Agency makes an individual assessment regarding how much tax will be deducted and whether you will be assigned a coordination number or a personal identity number. The employer can never tell you how much tax will be deducted. Several factors can influence this, such as whether you have spent time in Sweden before. Note that Swedish citizens permanently residing abroad must apply too.
Additional information about SINK
SINK generally applies to temporary and short stays in Sweden. You can apply for SINK taxation if your stay in Sweden will not exceed six months. It is the length of your stay in Sweden that counts, not the duration of your work. For example, a guest lecturer may be employed by several universities or take the opportunity to have a holiday in Sweden, which could extend their stay beyond six months.
The SINK application should be submitted as early as possible before any salary payments are due, as processing times at the Swedish Tax Agency can often be long. The application should primarily be submitted online, using the form on the Swedish Tax Agency’s website. As a second option, it can also be submitted using the SKV 4350 form. A copy of your passport must always be attached to the application. If you use the form, send it along with the passport copy to Skatteverket, Skattekontor Jönköping, 551 95 Jönköping. Always state in the application that the decision should be sent to Lönesektionen, Linnéuniversitetet, 351 95 Växjö. A coordination number will be assigned when the decision is made, if you do not already have one.
Information you need to register your SINK application:
Corporate registration number: 202100-6271
The employer’s address: Universitetsplatsen 1, 351 95 Växjö
The employer’s phone number: 0772-28 80 00
For further guidance, see 1
When taxed under SINK, you pay between 0 and 25 percent tax on your income. If you receive a decision to pay SINK tax on your income, you do not need to submit an income tax return in Sweden. Please note that a SINK decision is only valid for one tax year at a time.
If you need assistance with your SINK tax application, you should fill in the form Details for the SINK application and send it to the payroll specialist for your unit, together with a copy of your passport.
Coordination number
The Swedish Tax Agency assigns you either a personal identity number or a coordination number. A coordination number is typically applied for at the same time as you apply for SINK tax. It is usually issued when your stay in the country is less than 12 months. If an employee has been assigned a coordination number and later is registered in the Swedish population register, the coordination number will be replaced with a personal identity number. Notify the payroll section if this occurs.
Please note that when you apply for a coordination number, you will usually need to book an appointment at one of the Swedish Tax Agency’s service offices for identity verification.
There are service offices in both Kalmar and Växjö, where Linnaeus University is found. You can find all the Swedish Tax Agency’s service offices on their website, and you can book an appointment online for identity verification. If you do not book an appointment yourself, the Swedish Tax Agency will send you a notice if identity verification is required.
Preliminary A-tax, tax according to the tax table
If you are going to stay in Sweden for six months or longer but are not registered in the population register, you should instead submit a notification for preliminary A-tax. The application should preferably be submitted online via the form on the Swedish Tax Agency’s website. A copy of your passport must always be attached to the application. When you receive the decision from the Swedish Tax Agency, you should send it by email to the payroll specialist.
Related documents
Links
- Your personal pages, ”Mina sidor” (skatteverket.se)
- A-tax certificate and tax tables (skatteverket.se)
- Early repayment – for those with A-tax (skatteverket.se) (Swedish only)
- SINK – special income tax for foreign residents (skatteverket.se)
- Application – Special income tax on non-resident (skatteverket.se)