Befattningsbenämningar

Befattningsbenämningar, often abbreviated as BB, refers to the Swedish system of classifying occupations and professions. This system is used by the Swedish Tax Agency to determine the appropriate tax deductions for employees based on their job type. The classification is hierarchical, with the top level being the main group and the lowest level being the occupation.

The main groups in the BB system are divided into three categories: private sector, public sector, and self-employed. Each category is further subdivided into subgroups, groups, and sub-groups, which are then broken down into specific occupations. For example, the private sector main group is divided into subgroups such as management, business, and administration, which are further divided into groups and sub-groups.

The BB system is updated regularly to reflect changes in the Swedish labor market. Employers are required to report their employees' BB codes to the Swedish Tax Agency, which uses this information to calculate the appropriate tax deductions. Employees can also use their BB code to apply for certain benefits and allowances.

The BB system is a crucial part of the Swedish tax and social security system, ensuring that employees receive the correct tax deductions based on their occupation. It is important for both employers and employees to understand the BB system to ensure compliance with Swedish tax laws.