Tax reports: Employer's contributions at individual level

What do we report to the Swedish Tax Agency from Kleer every month?

In this report you see what the consultants submit to the Swedish Tax Agency relating to payroll.

What do I get from the employer’s return report?

Every month your Kleer consultant submits employer’s returns for all of your employees to the Swedish Tax Agency. What has been submitted is shown in the Individual employer declaration report.

What do we submit?

If the company is registered for employer’s contributions and tax deducted, which it needs to be if it pays out salaries, it is obliged to report information about these salaries to the Swedish Tax Agency every month.

Employer’s contributions

Employer’s contributions are also called social security contributions and are a cost for the company. They are part of the Swedish social insurance system and include, among other things, the sickness insurance contribution, parental insurance and the old-age pension contribution, and they are set by the Swedish Tax Agency. The rates vary with, among other things, the employee’s age, and the current rates are found at the Swedish Tax Agency.

Tax deducted

What is called tax deducted in the employer’s return is the amount that the employee is to pay in tax on their salary to the Swedish Tax Agency. But instead of you paying out the whole gross salary to the employee, who would then pay the tax themselves, the employer settles it directly.

When an employee gets a salary, the salary cost corresponds to the gross salary. The net salary is paid out to the employee in connection with the payroll run, and the tax is paid to the Swedish Tax Agency in connection with the monthly return.

What does the report show?

The employer’s contributions report shows the details of submitted periods for social security contributions and tax deducted. In the report you can only see what has been submitted to the Swedish Tax Agency and thereby declared for earlier months. The report will therefore not show what is going to be submitted going forward.

The details are summed in a “Main form” where the total for employer’s contributions and tax deducted is shown. Under the main forms you see each employee’s details about gross salary, tax, any benefits and so on.

Who can see the AGI report?

Finance managers

Finance manager is the role for the person who should be able to see everything in Kleer, often the CFO, the CEO or a finance administrator. That permission includes this report too.

Full read access

Your auditor, potential investors and board members. There can be people around your company who should be able to see all the accounting and all the information, but not be able to do anything administrative in the system. They see all parts of the system, and therefore this report too.