Taxes

A-tax certificate

As a new employee, you must submit a tax form to your workplace. You can order the tax slip from the Swedish Tax Agency (Skatteverket). If you do not submit a tax slip, so-called increased tax is deducted, which means that tax is deducted according to table 31 plus 10% extra.

If Karolinska Institutet is not your main employer, you need to notify your local HR so that the correct tax is deducted from your salary, otherwise tax on salary will be deducted according to your tax table.

In addition to the tax on salary according to the table tax that is on your tax slip, you as an employee can influence the tax on your salary according to the options below:

Adjustment (Jämkning)

If you have applied for and received an adjustment decision from the Swedish Tax Agency, you must send the adjustment decision to your local HR as soon as possible. The decision is only valid for the current tax year, which means that for each tax year you need to apply for a new adjustment decision from the tax authorities and send the decision to your local HR department.

Voluntary increase of tax deductions

If you wish to deduct additional tax from your salary through a so-called "voluntary tax," you do so with a fixed monthly amount. You can register this yourself in the PA web under My Page and Personal Information. This means that both the standard tax rate and your specified additional tax deduction will be applied.
The additional tax can be set without an end date.

SINK – special income tax for foreign residents

Stay in Sweden is less than six months

The special income tax (SINK) is a definitive tax levied at 0 or 25 %. This means that allowances, mileage allowance and other travel expenses, for example, are also taxable income and must be taxed. However, the person can choose to be taxed according to the general rules of the Income Tax Act instead if they so request. Those who choose this can make the choice during the income year by submitting an application for amended calculation of tax deductions, SKV 4302 instead of the SINK application. 

If you live abroad, you must apply for SINK tax from the Swedish Tax Agency and submit the decision to your local HR.

The application for special income tax for non-residents can be downloaded from the Swedish Tax Agency's website (Skatteverket), forms: SKV 4350. 

Coordination number

New rules apply when you apply for coordination number today, so from 240603 the person applying for a coordination number must book an appointment at a service office for identity control. 

It is important that you state in the SINK application the reason why you cannot attend for an identity check, for example if you are going to work for a few days. 

See more information about coordination numbers at the Swedish Tax Agency. 

Staying in Sweden for more than six months

Anyone who lives abroad but stays permanently in Sweden for more than six months is generally considered to have unlimited tax liability in Sweden, even if their permanent home is in another country. The usual rules for state and municipal income tax apply. 

Other taxations

On hourly wages and other remuneration, 30% tax is deducted unless you have notified your local HR otherwise.

If you are a schoolchild who does not have to pay tax, you must submit the current certificate from the Swedish Tax Agency (SKV 434) to your local HR.