You can find all of our information about monthly pay as you earn income tax returns at the individual level ("PAYE") here.
As of 1 January 2019, reporting in the PAYE return under the Tax Procedure Act (2011:1244) ("TPA") must be done at the individual level for all employers. Reporting at the individual level means that in the PAYE return, the employer reports the amount paid as compensation for work to a specific person during a reporting period. This also applies to book method pension reserve schemes. This has been in effect for Companies' Own Plans since 2019. However, for ITP 2 book method reserve pension schemes, reporting at the individual level in the PAYE return will begin effective January 2023.
Quesytions and answers paye for ITP 2
First time for ITP 2 PAYE reporting was on February 1 2023 concerning the January pension payment 2023.
The first business day of the month after disbursement.
PRI submits PAYE data in a file via the Tax Agency's open API.
Not later than the fifth business day of the month after disbursement.
PRI will send separate PAYE files for ITP 2, ITP2 SINK, and Companies’ Own Plans. You will be able to identify the data using the following specification numbers:
ITP 2: 5020146201
ITP 2-SINK: 5020146202
Companies' Own Plans: 5566958101
This can be seen on the PRI's online service for companies, which shows which files have been submitted. Reconciliation reports are also available for download. The reconciliation reports are available both at the company level (pdf format) and the individual level (csv format).
In order to access PAYE documentation on PRI's online service, you must be registered as a Tax Return Manager. Your company's Authorisation Manager can grant you authorisation as Tax Return Manager.
The PAYE data for ITP 2 is included in the ordinary monthly PAYE return.
The employer's tax return manager signs the PAYE return. This has always been done by the employer's tax return manager each month. New from 2023 onwards is that the pension disbursements relating to the ITP2 book method reserve pension scheme will be added to the company's PAYE return.
When the following things happen, we send notifications of reporting failures to the Tax Return Manager and they need to act.
When the upload of a PAYE file to the Tax Agency fails because the accounting period is locked in the Tax Agency's e-service (this may be because the period is already signed). Action: Ensure that the relevant accounting period in the Tax Agency's e-service is opened up and then resubmit the PAYE file via PRI's online service. Signing is then required at the Tax Agency.
When the upload of a PAYE file to the Tax Agency fails because the company is not registered as an employer. Action: Ensure that the company is registered as an employer and then resubmit the PAYE file via PRI's online service. Signing is then required at the Tax Agency.
Ensure that the salary for the right period is registered with Collectum before the employee retires.
All questions from retired employees regarding their ITP 2 pension disbursements will be answered by Alecta. Please refer them to Alecta.
PRI is responsible for answering all questions from companies regarding PAYE reporting for ITP 2. Contact your Client Executive or email us at agi@pri.se.
