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2.1ÌýÌýÌýÌý Withholding of income tax

Most workers resident in Sweden, will be subject to an income tax withholding under the A-Tax regime, which comprises the following:

1. Ìý

   •ÌýÌýÌýÌý church taxes, or fee to other religious communities

2. Ìý

   •ÌýÌýÌýÌý municipal taxes linked to the municipality in which the individual lives

3. Ìý

   •ÌýÌýÌýÌý national accumulated tax (2.1.1)

4. Ìý

   •ÌýÌýÌýÌý various other small charges, such a burial fee, public service charge

5. Ìý

   •ÌýÌýÌýÌý employee pension contribution to the state pension scheme (2.2)

See 2.1.1 for annual tax rates

When calculating the payment of salary to employee, the employer must:

1. Ìý

   •ÌýÌýÌýÌý calculate the employee's gross salary and the value of any taxable benefits

2. Ìý

   •ÌýÌýÌýÌý make the appropriate tax deductions from the sum of the gross salary and taxable benefits

3. Ìý

   •ÌýÌýÌýÌý calculate employer contributions on the sum of gross salary and taxable benefits (2.2)

4. Ìý

   •ÌýÌýÌýÌý make the tax deduction on the gross salary

5. Ìý

   •ÌýÌýÌýÌý add tax-free allowances to the net salary

6. Ìý

   •ÌýÌýÌýÌý pay the salary to the employee