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Getting Started with Aurenav Payroll Services
APS has specialist staff available to help you get started - from providing practical advice to assisting with registering your company to helping your company deal with labor law regulations - APS provides a full range of services to help you each step of the way.
One-Stop Service
Fixed-fee start-up package that includes:
- Setting up your organization in our tax and support services software.
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- Setting up electronic payment accounts.
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- Registering your organization as an employer with the Swedish tax authority as one of three legal forms:
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1) Representation Company -or-
2) Branch Office
(Swedish Filial Company) -or-
3) Limited Liability Company (Swedish AB as a Subsidiary)
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- Reviewing your employment contract and helping you make any alterations in order to comply with Swedish labor law.
We can also help draft a Swedish specific employment contract; however, most organizations prefer to base their Swedish employment contracts on their existing employment contract framework.
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- Help your organization put together a salary and benefits package that is optimized for the Swedish labor and tax regulatory environments.
We can also help provide information about common benefits and benefits packages that employers in Sweden offer to their employees.
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- Assistance in filling out and submitting the required Swedish government forms.
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- The start-up fee is normally a one-time charge that is applied when we register your company with our payroll service for the first time.
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For most organizations, the one-time set-up fee will cost around SEK 5,000 (excluding VAT). For different types of legal entity registration and for specialist expert services, additional fees and/or hourly rates may apply - all fee and rate structures will be defined up front.
Note that any filing fees and share capital deposits that are required by the Swedish government are not included in our fixed-fee start-up package quotation. All fee quotations are exclusive of VAT. The start-up package fee only covers APS services.
Fixed-fee monthly service package that includes:
- A monthly invoice for your employee payroll (including, but not limited to, salaries, bonuses, expense reimbursements, sick pay, vacation pay, and benefits) and our service fee components (comprised of the monthly fixed-fee payment plus any additional fees if applicable).
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- Electronic payment of payroll to each of your employees in Sweden.
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- Electronic payment of income tax withholding and social taxes to the Swedish tax authority.
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- A payroll statement that is sent to each of your employees by regular post and/or e-mailed as a PDF document.
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- A copy of the employee payroll statement sent to your company by e-mail as a PDF document or sent by regular post.
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- Filing the required monthly tax declaration with the Swedish government.
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- A copy of the monthly tax declaration is sent to your company by e-mail as a PDF document or sent by regular post.
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- Human Resources support with regard to meeting Swedish employer labor regulations.
This service is provided as part of our fixed-fee service since most of our clients do not have knowledge of these regulations and do not have the required Swedish language skills to navigate the automated reporting systems (usually telephone based menus in Swedish). Examples include reporting sick days, work related injuries, and parental leave. This approach provides your organization with the option of having your employees contact our HR support staff directly without worrying about accumulating additional service fees.
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- Resident Agent service to receive postal mail and legal documents on behalf of your organization. APS will provide a registered agent based in Stockholm, Sweden as a primary contact for the Swedish tax authority as part of the basic fixed-fee service agreement.
This service includes a postal mail forwarding service and in urgent matters a fax and/or document scanning service in order to expedite a legal or official communication to designated staff in your organization.
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You can choose among several methods on how you want us to send communications and documents to your organization including:
- E-mail
- E-mailed PDF documents
- Printed documents sent by regular post
- Faxed documents
- Scanned documents transformed into PDF format and then e-mailed
- Scanned documents that are e-mailed in native format
Your organization can communicate with APS by telephone, fax, and e-mail. For North American customers, we offer extended support hours as part of our regular service offering.
Registering as an Employer
All companies that have employees in Sweden are required to register with the Swedish Tax Authority. Registration may also apply to companies with employees that are paying their social taxes to Sweden through a reciprocal tax treaty between Sweden and the nation in which they are working. APS can help your company register with the Swedish Tax Authority and can also provide a resident agent or an address of record for the purpose of receiving mail and communications with the Swedish government.
Permanent Establishment in Sweden
Companies that are permanently established in Sweden are required to file a monthly tax declaration on income tax withheld, social taxes due, and VAT collected and paid. Permanently established companies are also required to pay any taxes due into their assigned tax account. Additionally, an audited annual report must also be filed. Permanently established organizations are issued both a Swedish Organization Number and a VAT Number. An annual employee tax declaration is required to be filed with the tax authority and a statement sent to each employee.
No Permanent Establishment in Sweden
Companies that do not have a permanent establishment in Sweden may choose to register with the Foreign Tax Office of the Swedish Tax Authority. This form of registration is for companies that have either a representative or liaison presence in Sweden and wish to minimize their regulatory reporting. Companies that are not permanently established in Sweden are required to file a monthly tax declaration on income tax withheld and social taxes due. VAT information is usually not filed as part of the monthly tax declaration. Non-permanently established companies are also required to pay any taxes due into their assigned tax account. Non-permanently established companies are usually issued only an Organization Number (A VAT number is not issued). Companies that are classified as having no permanent establishment in Sweden pay a slightly lower social tax, are not required to pay a company tax, and are required to file VAT refunds separate from their monthly tax declaration. An annual employee tax declaration is required to be filed with the tax authority and a statement sent to each employee.
To maintain the benefits of a Representation Office, a company must not create a “permanent establishment” in Sweden. Maintaining a physical office in the name of the
company or conducting commercial transactions in Sweden are two instances where the
Swedish authorities would consider that a permanent establishment in Sweden exists.
Employees may engage in marketing, presale, and customer support activities with
customers as part of a Representation Office in Sweden but they should not sign
contracts or receive payments from customers located in Sweden. APS can assist with providing more information about how to register as a Representation Office. APS can also help process Representation Office applications.
VAT Registration
Most foreign companies and organizations are not required to register for VAT. In some situations, an organization is required to register for VAT and an organization can also choose to voluntarily register for VAT. More information concerning VAT is provided in the Companies section of this web site.
Registering as an Employee
Anyone working in Sweden must have a Swedish Social Registration Number. This number, along with their registered place of residence in Sweden, is used by the tax authority to track income tax withholdings and social benefits. Employers are required to provide the employee name, social registration number, address, and tax table code to the tax authority. Each employee must have a tax card (Skattsedel) which states the tax table (Skattetabell) that is used to calculate income withholding tax. People that have worked in Sweden should already be familiar with this document since they are required to provide it to their employer.
Permanent Residents
Permanent residents and Swedish citizens are issued a Person Number (Personnummer). The Person Number consists of the person's birth date followed by a four-digit code (YYMMDD-NNSC) - the first digit of the day will be a value of one through three. The "S" in the four-digit code is odd for men and even for women. The "C" in the four-digit code is a checksum.
Temporary Residents
Temporary residents in Sweden are issued a Coordinating Person Number (Samordningsnummer). The Coordinating Person Number consists of the person's birth date followed by a four-digit code (YYMM[DD+60]-NNSC) - the first digit of the day will be a value of six through nine. The "S" in the four-digit code is odd for men and even for women. The "C" in the four-digit code is a checksum.
Getting Started Check List
APS will require the following information in order to process your payroll:
- Company Name and Swedish Organization Number
APS can help register your company and serve as a local registered agent in Sweden.
- Company headquarters information
The Swedish government requires information on the company that is being represented in Sweden or that is the parent of the company operating in Sweden. This includes a copy of the headquarters/parent company charter, organization number, tax number, mailing address, and physical address. In the event that there is both a non-EU headquarters and an EU registered company this information is required for each company. For government owned and non-profit organizations, similar documentation is required.
- Company and person responsible contact information
Names and contact information
of persons that we are authorized to disclose information to and that are authorized to provide us instructions.
- Company Swedish VAT Number if applicable
We need to have your company's Swedish Organization Number and VAT Number on file if you already have one (or have had one in the past).
- A Skattsedel for each employee
This document is obtained by the employee through their local tax office and contains the Tax Table Number that is required for calculating income tax withholding. Swedish employers are required to have this document on file and available for inspection. The Skattsedel also contains the employee's Swedish Person Number, which is required for reporting income tax withholding and social tax contributions.
- Payment information for each employee
APS requires bank and account information in order to process electronic payroll payments to the employee.
- A signed contract authorizing APS to process your company payroll
APS must have a signed contract on file authorizing us to process your company payroll.
- A limited power of attorney and company resolution appointing limited agency to APS
The Swedish government requires that a resident agent be appointed by company resolution and that a power of attorney form be completed authorizing the signing of tax declaration forms and for filing electronic tax declarations.
APS provides assistance throughout the formal registration process as part of our standard fixed-fee start-up package.
To register a company in Sweden, APS requires approximately ten business days to process the required tax authority paperwork and receive a new Swedish Organization Number. Currently the Swedish government is requiring ten to twenty business days to complete new company registrations or transfers for off-the-shelf companies.
To enroll a new employee in Sweden, APS requires approximately one to three business days.
If your company needs assistance in obtaining any of these documents, APS can assist you - including helping you file any required paperwork with the Swedish Tax Authorities. For more information, please feel free to contact us!
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