Several benefits that are paid out by Försäkringskassan are tax free. This applies to:
- housing allowance,
- general child allowance,
- extended child allowance,
- large family supplement,
- maintenance support,
- adoption allowance,
- family benefit for total defence service people (except in the form of government contributions),
- disability allowance,
- attendance allowance,
- car allowance,
- childcare allowance (only applies to compensation for additional expenses),
- compensation for extra costs for business travel,
- housing supplement to sickness compensation and activity compensation,
- residential supplement,
- introduction benefit,
- supplementary introduction benefit,
- introduction benefit for housing,
- equality bonus,
- development allowance,
Försäkringskassan withholds tax on all taxable benefits every time an amount is paid out. If the amount is below SEK 100, we do not withhold tax.
If you receive your primary income from Försäkringskassan, we withhold tax according to the tax table. If you receive your primary income elsewhere – such as an employer – what we pay out counts as an extra income and we then withhold 30 per cent in tax. The same thing applies when you receive compensation that is not paid out regularly – a so-called one-time amount (lump sum), in which case we withhold 30 per cent in tax.
For those who have a corporate tax certificate (F-skattsedel), special rules apply that mean that we must make tax withholdings of 30 per cent. For those who have a conditional corporate tax certificate (FA-skatt), we withhold tax according to the rules for wage earner tax (A-skatt) unless you invoke your corporate tax certificate in writing.
You do not need to send in your tax certificate to Försäkringskassan. We receive the information straight from the Swedish Tax Agency.
Current tax tables for every year can be found on the Swedish Tax Agency website.
When Försäkringskassan pays compensation for retroactive time in the role of primarily income provider, Försäkringskassan deducts tax according to the special tax table for one-time amounts. This means that the tax is deducted at a higher percentage than when Försäkringskassan normally pays compensation to better correspond to your final tax.
Before you receive your disbursement for retroactive time, you should submit an application to the Swedish Tax Agency for tax adjustment and calculation according to accumulated interest.
You apply using form SKV4302, which is available at www.skatteverket.se/blanketter. The decision on retroactive disbursement from Försäkringskassan must be attached to the application.
You then must submit the decision you receive from the Swedish Tax Agency to Försäkringskassan before disbursement so that Försäkringskassan can deduct the right preliminary tax. When you later submit your tax return for the income, you must once again ask the Swedish Tax Agency to calculate the tax according to the rules on accumulated income.
Daily compensation refers to pregnancy benefit, parental benefit, sickness benefit, rehabilitation benefit, disease carrier allowance, benefit for care of closely related persons, daily benefit for total defence service people, activity grant, development allowance and sick pay guarantee.
Special tax tables for daily compensation apply when Försäkringskassan makes preliminary withholdings from all kinds of daily compensation except activity grant. The tables are prepared in various percentages of the sickness benefit qualifying income (SGI) and indicate the tax withholding's size in per cent. Updated tax tables for every year can be found on the Swedish Tax Agency
Other taxable benefits
Försäkringskassan shall make tax withholdings on taxable benefits that are paid out.
If daily compensation - such as parental benefit - is based on work income, tax is withheld according to the tax table. If compensation is based on business activities, Försäkringskassan makes a tax withholding of 30 per cent if you yourself do not pay any tax during the year in the form of corporate tax (F-skatt) or special wage earner tax (SA-skatt).
- parental benefit,
- temporary parental benefit,
- pregnancy benefit,
- sickness benefit,
- sickness compensation,
- activity compensation
- guarantee benefit,
- benefit for care of closely related persons,
- disease carrier allowance,
- rehabilitation benefit,
- activity grant,
- daily benefit for total defence service people,
- childcare allowance (except the part of the allowance intended to cover additional expenses due to the disability).
- family benefit for recruits that is provided in the form of a government contribution
How do I avoid tax arrears?
If you receive a compensation part time or during a short period, Försäkringskassan withholds tax in an amount of approximately 30 per cent. Since municipal tax is most often higher, it may mean that you have a deficit in your tax account – tax arrears.
If you want to avoid tax arrears, you can request that we withhold more tax. We then do so until you say otherwise. If you switch from one compensation to another, such as from sickness benefit to sickness compensation, we check whether you want us to continue with the higher tax withholding.
If, for you example, you are on long-term sick leave and have a tax adjustment related to your work – such as travel to and from work – it may also mean that you get a deficit in your tax account.
If you want to avoid this, you can request tax adjustment, or changed calculation for tax withholdings as they are now called, at the Swedish Tax Agency. You then send in the new decision to Försäkringskassan.
All taxable income shall be declared. If a taxable compensation has been paid out from Försäkringskassan, you receive a statement of earnings and tax deductions in January. This statement specifies how much money you received in the preceding year and how much tax was withheld.
If you have your compensation deposited into an account, you receive the statement of earnings and tax deductions at the same time as the disbursement for the month of January. Contact us if you do not receive a statement of earnings and tax deductions.
Special income tax for people residing abroad (SINK)
The Swedish compensation shall be taxed in Swedish so-called special income tax for people residing abroad (SINK).
It is the Swedish Tax Agency that makes a decision regarding your tax. Försäkringskassan usually awaits a decision from the Swedish Tax Agency before any compensation is paid out. For more information, you should contact the Swedish Tax Agency.
Double taxation means that a single person is taxed for the same income in two or more countries.
There is the possibility of removing or mitigating the effects of double taxation. It is the Swedish Tax Agency that decides on matters concerning double taxation.
A border commuter is a person who resides in a border municipality and commutes to his or her work in a border municipality in the other country.
The rules basically mean that the border commuter's income from employment is only taxed in the country of residence. Compensation from Försäkringskassan is not covered by these rules, however.
On the Swedish Tax Agency website, you can find more information on double taxation and on the taxation of border commuters.