Background
In 2016, the government submitted a bill with proposals for a new way of reporting employee salaries and taxes.
Parliament has now said yes to the government's proposal.
The rules in brief
In short, the rules mean that information on remuneration paid for work and tax deductions must be reported at an individual level, on an ongoing basis to the Swedish Tax Agency. The information must normally be submitted monthly in an employer declaration instead of annually in a control statement. The primary purpose is to reduce tax fraud and tax evasion.
Entry into force
The majority of the regulations come into effect on 1 July 2018. Employers who are required to keep a staff register and who have more than 15 employees must start submitting data at the individual level from 1 July 2018.
All other employers shall start submitting the new employer declarations from 1 January 2019.
Source: Wolters Kluwer – Tax Information
