The tax on your salary
Uppsala University deducts tax on your salary before it is paid out to you. Your payslip states how much tax has been deducted. The tax deduction is calculated based on the information that the Payroll Unit has for each individual employee.
Each year in January, the Payroll Unit receives information from Skatteverket [the Swedish Tax Agency] regarding each employee concerning current tax tables and any tax adjustment decisions.
PAYE income report
Uppsala University monthly reports the amounts of salary paid out and tax deducted for each individual employee to the Swedish tax authorities [Skatteverket]. The wage statements will be treated as a monthly income report and forms the basis for the individual tax return. Information about your gross salary, tax and benefits can be found on My pages at Skatteverket.
When the monthly PAYE income report is registered, your deducted tax is paid into your tax account at Skatteverket. Thus, the deducted tax amount belongs to you as your property, and cannot be adjusted in subsequent payroll runs. If too much tax has been deducted, you may apply to Skatteverket for an advance tax return or an adjustment of future taxes. For more information on early repayment and adjustment, see the link in the right-hand column.
Tax deduction form [A-skattsedel] and tax adjustment
If you are a new employee, you must submit a copy of the tax deduction form/decision to the Payroll Unit. If the form is not submitted, you will be taxed according to a so-called increased tax deduction level, corresponding to tax table 34, plus an additional 10 %.
If you receive a new tax adjustment decision, you must submit a copy to the Payroll Unit as soon as possible.
For hourly salaries and other remunerations, a 30% tax deduction is made, unless you have notified the Payroll Unit otherwise.
If you are still at school and not liable to pay tax, you should submit a current adjustment decision from Skatteverket to the Payroll Unit.
You will find your Tax deduction form [A-skattsedel] or apply for adjustment in Skatteverket’s web services. You must send the decision via e-mail to the Payroll Unit for registration.
If you do not have a mobile bank ID and need your A tax certificate, see the guide in the right-hand column.
Extra tax deduction
If you require an increased or extra tax deduction, you can report a voluntary tax deduction in Primula Web. You can report either a percentage or an amount.
See the manual for requesting voluntary tax deduction
If you have more than one employer or own a building for which you pay real estate tax, you run the risk of tax arrears, since the tax deductions on your income may be too low. To avoid this, you may report a voluntary tax deduction in Primula Web.
Side income (employee working less than 50 %)
Uppsala University deducts 30 % tax on payments when the university is not seen as the main employer. When an individual has an employment of less than 50 %, the salary is seen as a side income and is thus taxed accordingly. The 30 % tax deduction rate is also used if the work has lasted shorter than a week, or when the income is not regular.
If you want Uppsala University to deduct tax according to a tax table, you must submit a tax deduction form [A-skattsedel] to the Payroll Unit and state that Uppsala University is your main employer. Should you wish to increase the percentage of tax deduction, send an e-mail to lon@uu.se stating the percentage (more than 30 %) at which you want to be taxed. The change is valid until you notify the Payroll Unit of any alterations.
For more information on taxation of secondary income, see the link in the right-hand column.
Tax relief for key researchers/foreign experts
Rules for tax relief for specially qualified researchers/foreign experts were introduced in 2001. The tax relief means that 25% of the salary, for a maximum of three years, can be exempted from taxation, and the basis for employer's social security contributions is reduced accordingly. Certain cost reimbursements can be fully exempt from tax. However, it should be noted that this is not comparable to individuals who have the Special Income Tax for Non-Residents (SINK tax).
Information about SINK tax on the Swedish Tax Agency's website →
The requirements for granting tax relief, known as expert tax, are:
- The person is not a Swedish citizen.
- The person stays in Sweden for at least six months to become fully tax liable.
- The person has not been residing or habitually residing in Sweden during the last five years.
- The time limit of the employment is a maximum of five years.
- The research is of such high quality that the necessary competence implies "significant difficulty" in recruiting within the country (postdocs are not sufficient grounds).
- The application must be submitted to the Research Taxation Board (Forskarskattenämnden) no later than three months after the employee started working in Sweden.
Information about the prerequisites for tax relief on Forskarskattenämnden's website →
The application for tax relief can be made by the employee, the employer, or jointly by both.
Individuals who reach a compensation level per month exceeding two times the price base amount for the calendar year when the work starts may also be covered by the above-mentioned tax relief. The requirements to qualify for the tax relief are the same as listed above.
Note: The decision of the Research Taxation Board (Forskarskattenämnden) can be appealed by the Swedish Tax Agency, which means that the decision cannot be enforced until it becomes legally binding.
Information about this and application forms can be found on the Research Taxation Board's website, see the link below. The board assesses and decides upon special applications. Decisions on research tax can be sent by email or internal mail to the Payroll Unit (lon@uu.se). The decision is retroactive, but it is not possible to adjust already paid taxes. If too much tax has been deducted in previous months, they will be adjusted in connection with the individual's private tax return.
Tax regulations for those living abroad – SINK
If you live abroad and are applying for the special income tax for foreign residents (SINK tax), more information is available below.
Särskild inkomstskatt för utomlands bosatta - SINK
Rutinbeskrivning