23 December 2022

PAYE return at the individual level

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. 

Questions and Answers PAYE for ITP 2
When will PRI start reporting PAYE data to the Swedish Tax Agency for ITP 2?

The first tax return reporting date is 1 February 2023, which relates to pension disbursements for January 2023.

How will PRI submit PAYE data to the Tax Agency?

PRI will submit PAYE data in a file via the Tax Agency's open API.

When during the month will PRI submit PAYE data to the Tax Agency?

The first business day of the month after disbursement.

When during the month will PRI pay the tax amount into the company's tax account?

Not later than the fifth business day of the month after disbursement.

How can the PAYE data that PRI has submitted in the Tax Agency's PAYE tax return E-service be individually identified?

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
Where can I see which PAYE data PRI has sent to the Tax Agency?

his 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).

How do I get access the PAYE documentation on PRI's online service?

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.

Is the PAYE data for ITP 2 included in the ordinary monthly PAYE return or is there a separate PAYE return for ITP 2?

The PAYE data for ITP 2 is included in the ordinary monthly PAYE return.

Who signs the PAYE return at the Tax Agency?

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.

I have received an email from PRI stating that the reporting of PAYE data to the Tax Agency has failed. Why did that happen and what do I do?

When the following things happen, we send notifications of reporting failures to the Tax Return Manager and they need to act.

  1. 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.
  1. 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.
What can we as employers do to help ensure that PAYE reporting for ITP 2 is as accurate as possible from the outset, thus avoiding the need for corrections?

Ensure that the salary for the right period is registered with Collectum before the employee retires.

What do I do if former employees contact my company with questions about their ITP 2 pension disbursements?

All questions from retired employees regarding their ITP 2 pension disbursements will be answered by Alecta. Please refer them to Alecta.

If we as a company have questions about PAYE reporting, where should we turn?

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.

 

If you would like more information, please read PRI's training material at this link.

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