A-tax, or employment tax, is the preliminary tax and the social security contributions that an employer deducts before the salary is paid. This procedure is often called a tax deduction and is part of the system of taxation of earned income. Regardless of whether it is a question of permanent employment, hourly employment, permanent employment or some completely different form of employment, A-tax is part of the Swedish tax system around payroll tax and employer contributions .
How much A-tax?
The extent is affected by a large number of factors, including the employee’s home municipality and the size of the salary. The Swedish Tax Agency provides annual tax tables that can be taken into account in the calculation. For the employee, on the other hand, the final tax does not appear until the income tax return at the end of the tax year.
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Should I choose A-tax or F-tax?
In addition to natural persons, it is also possible for legal persons without F-tax to pay income tax via A-tax. This is most common among companies that for some reason do not have the opportunity to hold an F-tax certificate. Just as with natural persons, it is then the person for whom the company performs work who handles taxes and fees.
Recently, some companies have also begun to offer employees who hold an F-tax certificate to be invoiced as self-employed instead of A-tax. This has become popularized as it becomes increasingly common to run one’s own business in addition to employment.
A common problem is that an employee with several employers is charged incorrect preliminary tax, as the various employers for natural reasons can hardly know the total tax. This can result in either an adjustment or upward adjustment of the debited preliminary tax .
Where do I see my A-tax slip?
You always have the opportunity to check your A-tax via the Swedish Tax Agency and ensure that the correct tax tables are used. It is often also recommended that you as an employee check that you actually have an A-tax slip to ensure that you actually have a legal payment of salary. In some cases, however, you may have a special A-tax, which places some unique demands on the handling of preliminary tax.
Different tax tables
Income tax goes to the municipality, county council and state and since local politicians decide how high the municipal tax should be, your income tax can therefore vary depending on where in the country you live. Your tax rate is on the salary specification and must be reported to the Swedish Tax Agency every year. You can find your specific tax table on the Swedish Tax Agency’s website .