Special payroll tax 2015
Special payroll tax are social security contributions paid on certain income from (SLF) such as the passive business and profit participations and on pension costs (SLP) såsom Out, endowment and medical insurance.
Special payroll tax on certain income from
1. Special payroll tax on certain income from (SLF)
a) Special payroll tax on passive business
Den som bedriver en passiv näringsverksamhet ska betala särskild löneskatt med 24,26 % instead of deductibles. The people who were born 1937 and earlier do not pay payroll taxes for actively engage in business. This special payroll tax is calculated on the surplus of economic activity.
Special payroll tax to be paid during the financial year 2015 (taxation year 2016) is below:
| Births 1937 and former | 0,00% |
| Special payroll tax on earned income | 24,26% |
Do you run passive business, you make a schablonavdrag not more than 20 %.
b) Tax on profit
Employers making contributions to a profit-sharing fund to pay payroll taxes on contributors. The provision made should be included in the base for calculating payroll taxes.
Special payroll tax: 24,26 %.
Tax on pension costs (SLP)
Tax on pension costs (SLP)
Tax on pension costs (SLP): 24,26 %.
Tax on endowment
Tax on endowment: 24,26 %.
Special payroll tax Fora
Tax on Forums: 24,26 %.
Special payroll tax health insurance
Tax on skjukförsäkring: 24,26 %.