The new rules apply from 1 January 2019, but for larger companies that are required to have a personnel register, they will apply from 1 July 2018. Companies conducting restaurant, hairdressing or laundry operations, as well as construction operations, and which on 1 July 2018 have more than 15 employees, will have to start using the rules six months earlier than other companies. The Swedish Tax Agency has now issued three statements in which they address some practical questions that have arisen. Among other things, the Swedish Tax Agency clarifies that the reporting at the individual level includes all employees, meaning even those who are not to be entered in the personnel register, that the reporting should be done in whole numbers with examples of how rounding should be carried out, and finally, the Swedish Tax Agency addresses the issue of how repayments should be handled in cases where a person has received too much in salary paid out.
Source: Wolters Kluwer – Tax Information
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