Custom Fees sole proprietorship / partnership 2012 (2013)
Custom Fees is Social security contributions paid by the person self-employed and engaged in a active business in sole proprietorship (Custom Fees sole proprietorship 2012) or partnership (Self-trading charges) instead of employer contributions.
Egenavgifterna calculated on the surplus of economic activity. Custom Fees to be paid during the income year / financial year 2012 (taxation year 2013) is 28,97 %.
Co-payments consist of the following parts:
| Year / fee | 2012 | 2011 | Change | 2010 |
| Ålderspensionsavgift | 10,21% | 10,21% | 0,00% | 10,21% |
| Survivor | 1,17% | 1,17% | 0,00% | 1,70% |
| Sjukförsäkringsavgift | 5,11% | 5,11% | 0,00% | 6,78% |
| Arbetsskadeavgift | 0,30% | 0,68% | -0,38% | 0,68% |
| Parental | 2,60% | 2,20% | 0,40% | 2,20% |
| Arbetsmarknadsavgift | 0,37% | 0,37% | 0,00% | 2,11% |
| Payroll tax | 9,21% | 9,23% | -0,02% | 6,03% |
| Sum | 28,97% | 28,97% | 0,00% | 29,71% |
Health Insurance Fee – waiting days
Personal contribution for health insurance respect of income year 2012 calculated as percentages of income up to and including 7,5 times the base amount at beginning of year.
- For insured with 14 day waiting period 5,03 %
- For insured with 30 day waiting period 3,64 %
- For insured with 60 day waiting period 3,47 %
- For insured with 90 day waiting period 3,39 %
At incomes above 7,5 times the base amount applicable percentage 5,11 for health insurance contribution under 3 Chapter. 17 § Social Insurance Contributions Act.
People who are born 1938 - 1946 pays pension contribution 10.21%. People who are born 1937 and earlier do not pay payroll taxes for actively undertaken under näringsverksamhetDu 65 years but has taken out full retirement from the public pension system during the income year, which you can do from month to fill 61 year (from 2011 also requires that you remove the entire premium).
You have had full sickness compensation or activity in any part of the year.
Co-payments for persons under 26 (youth)
People who have not completed 26 years at start of year pay their own fees with 14,88% (at 7 day waiting period)
Self-employed which engages in apassive business paypayroll taxes with 24,26% instead of co-payments.
Custom Fees - standard deduction
You get a standard deduction for the estimated co-payments by up to 25% on the surplus of economic activity.
If you were born 1986 or later you get a standard deduction of 13 % on surplus, because then you will pay lower fees.
You only pay pension contribution, born 1938-1946, is a standard deduction of 10%.
Do you run passive business, you do a standard deduction of up to 20%.