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Important changes when applying for time off work, starting 1 January 2019

If you apply after the event for time off work that involves the university withholding salary, it is possible that a salary debt can arise. (This is relevant when applying for leave of absence, parental leave, temporary care of children, etc., after you have already taken the time off.) As employee, you must repay not only the salary that has been paid out, but also the tax that has been paid to the Swedish Tax Agency on your behalf (PAYE).

You receive the tax back from the Swedish Tax Agency in the following year. It is for this reason important that you apply for time off work well in advance. The application must be received by the Salary Unit at least one month before the start of the planned time off.

It is also important that decisions from the Tax Office about tax adjustment (in Swedish, “jämkningsbeslut”), by which the employer is to deduct a lower or higher amount of tax than that specified in the relevant tax table, and decisions about special income tax on non-residents (in Swedish, “sinkbeslut”) are submitted to the Salary Unit as soon as possible, since tax can no longer be adjusted in arrears.

The changes are a consequence of new regulations for how employers declare tax to the Swedish Tax Agency. More information is available (in Swedish) at the website of the Swedish Tax Agency

New routines for statements of earnings and tax deductions (in Swedish, “kontrolluppgift”)

The annual statement of earnings and tax deductions, with information about salary, tax deductions, etc., will be replaced on 1 January 2019 by a system in which a salary statement is drawn up each month, with details of the salary and tax that have been reported to the Swedish Tax Agency. This is known as declaring employer’s contributions at the level of the individual. You can access your information on the website of the Swedish Tax Agency by logging in to the e-service “Mina sidor”.

Anita Läthén 2019-01-07


Elisabet Wahrby 2019-01-07

Page manager: elisabet.wahrby@liu.se
Last updated: 2018-12-21