The value of all taxable benefits paid for the service is the basis for social contributions. The fee is usually paid in the form of payroll taxes.
It is usually the one who pays a taxable benefit that will pay payroll taxes. A basic requirement is that the benefit is to be regarded as compensation for work or that it otherwise payable in respect of a contract for work.
In the case of tax rebate, bonus or other benefit, issued because of customer loyalty or similar, should, however, employer contributions paid by the final has been responsible for the costs underlying the privilege. With that someone finally has accounted for the costs referred to in this context, eg. the case where an employer pays a business trip or a hotel room, but it is the traveler or the guest who receive some sort of discount or bonus. In such cases, it is the employer who pays payroll taxes. Such a rebate mM. shall be published in the month in which the employer has knowledge of the benefit used. A person who is liable to tax for the privilege is obligated to last month after the benefit is used in writing or similarly provide the information necessary for supervisory obligation to be fulfilled by the employer. Data on the type and extent, and when used. Arbetsgivarens redovisningsskyldighet i skattedeklarationen inträder – terms of fidelity rebates – first month after the employer learned that the privilege exercised.
If a benefit or compensation issued or deemed issued by a natural person who is resident abroad or a foreign legal entity, the payroll taxes paid by the Swedish employer benefit or compensation may be considered to stem from employment with the latter, and there is no relationship between the publisher of compensation or benefit, and the taxpayer. In the same way as in the case of fidelity rebates to those who received compensation or benefit in writing or similarly provide information on the benefit or extent of compensation to the supervisory culprit. The employee must also provide information on what month the privilege exercised or compensation received. The information shall be provided within months after the privilege exercised or compensation received, but not later than the 15 January of the following year, the 15 Chap 4-5 § § Act (2001:1227) on tax returns and verification, LSK, the person who reported income in income from business operations for each business to provide the information needed for tax purposes, such as information about income and expenses. Of Chapter 19. 2 § LSK clear obligation to a reasonable extent by the accounts, notes or other appropriate means, ensure that there is evidence to fulfill the reporting obligation and to control it.. The Act also commissioned conditions (prop. 1997/98:133 with. 50).
Vid beräkningen av arbetsgivaravgifter kan arbetsgivaren efter ansökan hos Skatteverket få det schablonberäknade förmånsvärdet av fri kost justerat om det finns synnerliga skäl för justering av värdet vid inkomsttaxeringen enligt 61 Chapter. 18 § THE.
There is also an opportunity for the employer to require the adjustment of property tax value in calculating the employer's contribution to the value resulting from 61 Chapter. 2 or 20 § § IL. This applies if the flat-rate benefit value of a home, which is located in Sweden and that is not property, deviates more than 10 % the rental price of the resort or when there is a basis for adjustment of the benefit due. Representation obligation mM.
An employer with decisions on adjusted taxable benefit in calculating employer contributions shall notify the employee of the decision.