Employment Tax

We perform a structured assessment of your employer obligations, with the aim of identifying gaps, misclassifications and control weaknesses across payroll, benefits reporting, PAYE/AGI filings and social security contributions. We also look for opportunities to optimize Employment Tax efficiency, including potential cost savings in how compensation and benefits are structured and reported.

Deloitte helps you map your benefits landscape, assess tax treatment, review expense policies and platform configurations, and align processes with current Swedish requirements. This can, for example, cover deferred compensation (including taxation timing), staff discounts (when a rebate becomes taxable income and who reports it), pensions and insurance arrangements, gifts and similar benefits, as well as wellness allowances and other staff perks, with a clear focus on correct benefit taxation and employer reporting.

We assist you in connection with reviews and audits initiated by the Swedish Tax Agency (Skatteverket), including preparing and analyzing requested data, drafting clear responses and explanatory notes, supporting communications with Skatteverket. We can also support you with preventive compliance measures and communication with Skatteverket, helping to strengthen controls, refine payroll and benefits processes, and implement improvements that reduce the risk of future queries and disputes.

Deloitte supports the design and rollout of new, and the refinement of existing, compensation and reward structures (including cash compensation, bonuses, benefits and allowances). We help you draft policies and governance frameworks, assess tax and social security implications, and ensure that reward arrangements are compliant, scalable and effectively integrated into your HR, payroll and employee communication processes. 

Deloitte helps you design, implement and refine policies and processes for company cars and associated benefits, including fuel and charging, fleet electrification and parking. We support you in developing clear, compliant policies, internal routines and employee communications, ensuring efficient handling of income tax and social security as well as correct treatment in payroll.

We advise on the full employment tax treatment of executive remuneration, board fees and non standard arrangements, including for non resident directors.

Deloitte supports you in identifying qualifying R&D activities and employees, assessing eligibility for the Swedish R&D reduction in social security contributions, and implementing the relief correctly in payroll and internal processes. We help ensure that projects meet the “systematic and qualified R&D” criteria and that employees’ R&D work time is documented so the deduction is both realized and defensible vis à vis the Swedish Tax Agency.

We conduct employment tax due diligence, advise on executive and employee termination arrangements, and support the integration and alignment of employment tax workstreams during and after transactions and restructurings.

We assess the boundary between employment and self employment, identify misclassification risks, and advise on the correct tax and social security treatment for contractors, consultants and other flexible workforce arrangements.