Custom Fees sole proprietorship / partnership 2015 (2016)

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 2015) 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 2015 (taxation year 2016) is 28,97 %.

Co-payments consist of the following parts:

Self fees composition
Customs fee	2010	2011	2012	2013	2014	2015
Ålderspensionsavgift	10,21%	10,21%	10,21 %	10,21 %	10,21 %	10,21 %
Survivor's Fee	1,70%	1,17%	1,17 %	1,17 %	1,17 %	1,17 %
Sjukförsäkringsavgift	6,78%	5,11%	5,11 %	4,44 %	4,44 %	4,44 %
Parental charge	0,68%	0,68%	2,60 %	2,60 %	2,60 %	2,60 %
Arbetsskadeavgift	2,20%	2,20%	0,30 %	0,30 %	0,30 %	0,30 %
Arbetsmarknadsavgift	2,11%	0,37%	0,37 %	0,37 %	0,37 %	0,10 %
Payroll tax	6,03%	9,23%	9,88 %	9,88 %	9,88%	10,15%
Total	29,71%	28,97%	28,97 %	28,97 %	28,97 %	28,97 %

Customs fees for retirees 2015

If you meet any of the following conditions, you only pay tax on retirement 10,21 percent:

You were born 1950 or later, but has taken a full state pension from the public pension throughout the income year, which you can do from month to fill 61 year (from 2011 also requires that you remove the entire premium).

People who are born 1938-1949 pay pension contribution 10,21 %.

You have had full sickness compensation or activity in any part of the year.

People who are born 1937 and earlier do not pay payroll taxes for actively undertaken business.

Customs fees for youth 2015 (under 26)

If you have not filled 26 years when the year begins, nor have requested specific qualifying days, you only pay 14,89 percent. You only pay retirement pension contributions and one-fourth of the other charges.

Customs fees at passive business 2015

Self-employed conduct a passive business pay payroll taxes with 24,26 % instead of co-payments.

If you engage in passive business, you pay no co-payments at all. Instead, you pay 24,26 percent of the basis of the special payroll tax.

The standard deduction of employee contributions 2015

You get a standard deduction for estimated individual contributions to a maximum of 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, the standard deduction 10 %.

Are you running passive business, you get a standard deduction of up to 20 %.

Sjukförsäkringsavgift – waiting days 2015

Personal contribution for health insurance respect of income year 2015 calculated as percentages of income up to and including 7,5 times the base amount at beginning of year.

For insured with 1 day withdrawal period 4,66 %
For insured with 7 day waiting period 4,44 %
For insured with 14 day waiting period 4,34 %
For insured with 30 day waiting period 4,16 %
For insured with 60 day waiting period 3,93 %
For insured with 90 day waiting period 3,76 %

At incomes above 7,5 times the base amount applicable percentage 4,44 percent for health insurance fee according to 3 Chapter. 17 § Social Insurance Contributions Act.

Reduction of customs fees

If you are a sole trader or a partner in a partnership can get a special deduction from the customs fees. To get the deduction must surplus from active business exceed 40 000 SEK. You get benefit of 7,5 percent of the basis of income from active business. The maximum reduction is 15 000 dollars per year.

For a partner in a partnership or natural persons conducting business together, the previous limit was removed, see below. You may not reduce the employee contribution so that it becomes lower than the retirement pension contribution.

The deduction can only be made by those who have filled 26 but not 65 years at the beginning of the tax year and who pay full customs fees.