Payroll administration

What does payroll administration include?

Payroll administration covers all the work from the point an employee has worked a month until their salary has been paid, booked and declared. It starts with calculating the pay: monthly or hourly salary, overtime, supplements, deductions for absence and any allowances to be added to the salary. Each employee receives a payslip showing gross pay, tax deducted and the amount paid out.

Then come the employer's obligations to the Swedish Tax Agency (Skatteverket). Anyone who pays salaries must deduct preliminary tax, pay employer contributions and submit an employer declaration. This is the part that most often goes wrong when payroll is handled alongside everything else.

Tax deductions and employer contributions

Under the Tax Procedure Act (skatteförfarandelagen), anyone who pays remuneration for work must make a tax deduction, and the deduction must be made each time a payment is made. We calculate the tax according to the employee's tax table or any decision on a special tax calculation issued by the Tax Agency.

On top of the gross salary, you pay employer contributions. For 2026 the full employer contribution is 31.42 per cent of gross salary and taxable benefits for employees born in 1959 or later, according to the Tax Agency. Lower contributions apply to older and young employees: read more about reduced employer contributions for young people and about the växa support (växa-stöd). We check the year of birth and which contribution rate applies to each employee.

Employer declaration at individual level every month

The employer declaration is submitted the month after the salary has been paid. For each employee it must include the remuneration and the amount of tax deducted, known as the employer declaration at individual level. The Tax Agency states that the vast majority must declare on the 12th of each month: if you paid salaries in February, they must be reported by 12 March. For companies with a turnover of no more than SEK 40 million, employer contributions and deducted tax must be paid by the same date. If you have no salaries to report in a month, you must still declare zero for as long as you are registered as an employer. A late declaration can result in a late filing fee of SEK 625. See the Tax Agency's dates for the employer declaration.

The information about the employee must also be given to the employee no later than the date the declaration is due. This is done through the payslip.

Holiday pay and accrued holiday pay

Under the Annual Leave Act (semesterlagen), an employee is entitled to 25 days of holiday per holiday year, with holiday pay if it has been earned. Holiday pay is calculated either under the percentage rule, twelve per cent of the salary during the earning year, or under the same-salary rule (sammalöneregeln), where employees on a monthly salary receive their normal pay plus a holiday supplement of 0.43 per cent of the monthly salary per paid holiday day. Collective agreements may set other rules. We keep track of days earned and taken and book the accrued holiday pay liability, meaning what the company owes its employees for holiday not yet taken.

Sick pay and benefits

When an employee falls ill, the employer pays sick pay during the sick pay period, which under the Sick Pay Act (sjuklönelagen) covers the first day of illness and the following thirteen calendar days. Sick pay is 80 per cent of the salary, and a qualifying deduction (karensavdrag) of 20 per cent of an average week's sick pay is made from it. We calculate sick pay and the qualifying deduction based on the absence you report.

If you give your employees benefits, such as a car or meals, employer contributions are also payable on the taxable value of the benefit. We add the benefits to the payroll so that both the tax and the contribution are correct.

How payroll works with us

1. You report time and absence. Hours worked, overtime, sick days, holiday and any changes to salary or benefits, by the date we agree on.
2. We calculate the salaries. Gross pay, tax deductions, sick pay, holiday and benefits, in Fortnox.
3. You approve. You receive a payroll summary to review before anything is paid out.
4. The salaries are paid. Payslips are sent to the employees.
5. We declare and book. The employer declaration is submitted to the Tax Agency on time and the salaries are booked. We reconcile the payroll accounts in the bookkeeping against the employer declaration and the tax account so that the liability and payment match.

What is included

• Salary calculation and payslips
• Tax deductions and employer contributions
• Employer declaration at individual level every month
• Holiday pay, accrued holiday pay and sick pay
• Benefits and expenses on the payroll
• Bookkeeping of salaries and reconciliation against the tax account
• Questions about pay, absence and benefits on weekdays

If you own a limited company (aktiebolag, AB) and are wondering how much to take out as salary and how much as dividend, we help you with that in our tax advice. The salaries also form the basis for the year-end closing.

Price for payroll administration

Payroll for up to three employees is included in Basic from SEK 1 500, for up to six employees in Complete from SEK 2 300 and for up to ten in Premium from SEK 3 900 a month, excluding VAT. If you have more employees, you will receive a quote with a fixed price before we start.

Fixed monthly price based on the number of vouchers and employees, no lock-in period, three months' notice. See prices.