Payroll tax

As an employer, you pay 24.26 percent in special payroll tax on the cost of its employees' pension benefits. Those of you who have subscribed ITP for your employees are paying special payroll tax on the cost of ITP 1, ITP 2 and ITPK depending on the subscribed pension plan.

To be able to calculate the payroll tax you need a payroll tax base, which is a compilation of the pension benefits to be taxed. We will issue the payroll tax base for ITP 1 and for ITPK at the end of the year. The base is calculated from premiums charged for the year, regardless of the time period that the premiums originally intended.

Note that all payroll tax bases must be summarised before the special payroll tax is calculated.

For a payroll tax base for the ITP 2 premium, please contact Alecta External link..

Do you have a different financial year? Contact Collectum for more information.

You do your own reporting to the Swedish Tax Agency

You are responsible for reporting to the Swedish Tax Agency and for the fiscal management of special payroll tax. Special payroll tax on pension costs is reported in the income tax return and the tax is determined on assessment.

Do you have any questions?

If you have questions about the reporting of special payroll tax or other tax-related questions, please contact the Swedish Tax Agency External link..