{"id":864,"date":"2017-08-28T00:00:00","date_gmt":"2017-08-28T00:00:00","guid":{"rendered":"https:\/\/moore-sweeden-ranby.eu3.moore-global.com\/arbetsgivardeklaration-pa-individniva-redan-1-juli\/"},"modified":"2017-08-28T00:00:00","modified_gmt":"2017-08-28T00:00:00","slug":"employer-declaration-at-individual-level-already-1-july","status":"publish","type":"post","link":"https:\/\/www.mooresweden.se\/en\/employer-declaration-at-individual-level-already-1-july\/","title":{"rendered":"Employer declaration at individual level already 1 July 2018 for some companies"},"content":{"rendered":"<p>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.<br \/>\n<em>Source: Wolters Kluwer \u2013 Tax Information<\/em><br \/>\n\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>De nya reglerna g\u00e4ller fr\u00e5n den 1 januari 2019 men f\u00f6r st\u00f6rre f\u00f6retag som omfattas av kravet p\u00e5 personalliggare ska de till\u00e4mpas redan fr\u00e5n den 1 juli 2018. Det \u00e4r f\u00f6retag som bedriver restaurang-, fris\u00f6r- eller tv\u00e4tteriverksamhet samt byggverksamhet och som den 1 juli 2018 har fler \u00e4n 15 anst\u00e4llda som ska b\u00f6rja anv\u00e4nda reglerna [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-864","post","type-post","status-publish","format-standard","hentry","category-moore-sweden"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arbetsgivardeklaration p\u00e5 individniv\u00e5 redan 1 juli 2018 f\u00f6r vissa f\u00f6retag - Moore Ranby<\/title>\n<meta name=\"description\" content=\"Enligt nya regler ska en arbetsgivardeklaration \u00e4ven inneh\u00e5lla uppgifter p\u00e5 individniv\u00e5 om betalningsmottagare, ers\u00e4ttning och skatteavdrag samt l\u00e4mnas m\u00e5nadsvis ist\u00e4llet f\u00f6r de \u00e5rliga kontrolluppgifterna. \u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooresweden.se\/en\/employer-declaration-at-individual-level-already-1-july\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arbetsgivardeklaration p\u00e5 individniv\u00e5 redan 1 juli 2018 f\u00f6r vissa f\u00f6retag\" \/>\n<meta property=\"og:description\" content=\"Enligt nya regler ska en arbetsgivardeklaration \u00e4ven inneh\u00e5lla uppgifter p\u00e5 individniv\u00e5 om betalningsmottagare, ers\u00e4ttning och skatteavdrag samt l\u00e4mnas m\u00e5nadsvis ist\u00e4llet f\u00f6r de \u00e5rliga kontrolluppgifterna. \u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mooresweden.se\/en\/employer-declaration-at-individual-level-already-1-july\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Ranby\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-28T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"maxspoonerblind\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"maxspoonerblind\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/arbetsgivardeklaration-pa-individniva-redan-1-juli\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/arbetsgivardeklaration-pa-individniva-redan-1-juli\\\/\"},\"author\":{\"name\":\"maxspoonerblind\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/#\\\/schema\\\/person\\\/5b1d4e955219df756cac8f4bc0f0b776\"},\"headline\":\"Arbetsgivardeklaration p\u00e5 individniv\u00e5 redan 1 juli 2018 f\u00f6r vissa f\u00f6retag\",\"datePublished\":\"2017-08-28T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/arbetsgivardeklaration-pa-individniva-redan-1-juli\\\/\"},\"wordCount\":172,\"commentCount\":0,\"articleSection\":[\"MOORE Sweden\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.mooresweden.se\\\/arbetsgivardeklaration-pa-individniva-redan-1-juli\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/arbetsgivardeklaration-pa-individniva-redan-1-juli\\\/\",\"url\":\"https:\\\/\\\/www.mooresweden.se\\\/arbetsgivardeklaration-pa-individniva-redan-1-juli\\\/\",\"name\":\"Arbetsgivardeklaration p\u00e5 individniv\u00e5 redan 1 juli 2018 f\u00f6r vissa f\u00f6retag - 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