Sweden Payslip

Understanding your Swedish payslip (Lönespecifikation) is straightforward once you know where to look. This document breaks down the standard sections of a Swedish payslip to help employees and managers navigate gross pay, tax deductions, and leave balances.

1 - Header & Identification Data

This section contains basic details about the pay period, employer, and employee:

• Avsändare (Sender): The legal employer entity issuing the payment (e.g., Demo - English).

• Mottagare (Recipient): Employee’s full name and address on record (e.g., Doe, John).

• Löneperiod (Pay Period): The calendar period covered by this payslip (e.g., Test June 2025).

• Utbetalningsdag (Payout Date): The date funds are transferred to the employee's account (e.g., 2025-06-25).

• Anst.id (Employee ID) / K-ställe (Cost Center): Internal payroll reference identifiers.

2 - Itemized Earnings & Deductions (Lönearter)

Line items detailed with standard numerical payroll codes:

• 100 Monthly salary (Fast lön): Fixed base gross monthly earnings.

• 110 Commission / One-time pay (Provision/Engångsbelopp): Variable compensation, bonuses, or commissions earned during the month.

• 901 Preliminary tax (Preliminärskatt): Standard local income tax withheld on recurring salary.

• 903 One-time tax (Engångsskatt): A flat-rate tax applied directly to non-recurring payouts like bonuses or commission.

3 - Time & Leave Balances (Semester & Tidssaldon)

Tracks annual leave entitlements and accumulated hours:

• Årets semester (Current Year Vacation): Breaks down vacation days into Betalda (Paid), Obetalda (Unpaid), and Förskott (Advance).

• Sparad semester (Saved Vacation): Paid leave accrued and saved from prior years (År-1 through År-6).

• Komp.saldo (Compensatory Balance): Accumulated hours available for compensatory time off (e.g., 133,00 hours).

4 - Pay Summary Totals

A high-level summary of the pay cycle’s total numbers:

• Bruttolön (Gross Salary): Total earnings prior to taxes (115 000,00 SEK).

• Förmån (Taxable Benefits): Value of company-provided non-cash benefits (e.g., car allowances or private healthcare) included for tax assessment.

• Skatteavdrag (Total Tax Withheld): Sum of preliminary and flat-rate taxes withheld (-46 100,00 SEK).

• Nettolön (Net Pay): The final net amount deposited into the employee's bank account (68 900,00 SEK).

5 - Employer Social Security Contributions (Arbetsgivaravgift)

In Sweden, employers pay mandatory employer social security contributions (Arbetsgivaravgifter) directly to the government on top of the gross salary. This line confirms that statutory employer contributions (Enligt lag) have been calculated and covered entirely by the employer without reducing the employee's net pay.