The tax rules that apply depend on the situation. Do you hire a private person, company or maybe school class? How much do you pay? Do you sell yourself a service, and if so, how much do you earn in one year? Read more at the tax authority
1st Earn money as a private person
Tax rules when you offer services
For you who are a service provider, your income is not taxable if you earn less than SEK 18700 per year. If your annual income exceeds SEK 18700 / year, you must pay tax according to your municipal tax rate and also state tax.
This is information that should provide an overall picture of what applies when it comes to tax rules for individuals who want to hire someone or apply for a job as a private service provider. For an updated and more detailed information, please refer to:
The Tax Agency's website.
Tax rules when hiring an individual
When you hire a private individual and your salary is less than SEK 1000 per year, you do not need to deduct tax. However, the person you hire should declare the amount in his tax return.
When the compensation is SEK 1000-9999 / year, it is up to the person you hire to pay his tax and fees himself. The person must declare the amount in his / her annual income declaration. You as an employee should not make tax deductions or pay the employer's contribution as a private person. You should, however, submit a checklist and submit a summary of this.
When the compensation for one year is SEK 10000 or more to a person with A tax, you must deduct tax and pay employer contributions. The recipient must also declare the amount in his income statement.
2nd Tax rules when hiring companies
If you hire a service company (check the F-tax bill) you obviously do not need to give anything to the tax agency. The company then manages the payment of taxes and fees. The price indicated to you must be inclusive of VAT.
3rd Hiring a private person, ideal association or school class
Tax rules for STUDENTS
For school children and students with temporary employment under law and other leave, employers do not have to deduct tax deductions. This if you, as an employer, can for good reason assume that the total annual income will be below SEK 18,200.
Tax Rules for a SCHOOL CLASS
As long as the compensation for the service is given to the school class and the school is the payee, and this money is to be used for a common purpose, such as a class trip, the amount earned is not taxable. For those of you who pay for a service to a school class, there is no obligation to provide information to the tax authorities.
Tax rules for an IDEAL ASSOCIATION
The buyer has no responsibility to provide any information to the tax authorities. It is up to the non-profit association to handle any tax payments.
For complete information visit the tax office
Estimate your root and deduction
About the service
Here you can calculate your root or route deduction for 2016. The result is calculated on the information you enter here. If you have used root or routing deductions during the year, you must count that amount out of the result. P>
If you have business income, you cannot use the service.
Make a calculation
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