Lönespecifikationen

Lönespecifikationen, often referred to as a payslip or salary statement, is a document provided by an employer to an employee detailing their remuneration for a specific pay period. It serves as a crucial record of earnings, deductions, and taxes. The document typically outlines the gross salary, which is the total amount earned before any deductions are made. Following this, it lists various deductions, such as income tax (often referred to as preliminary tax or 'preliminära skatter'), social security contributions ('sociala avgifter'), and any voluntary deductions like union fees or pension contributions.

The net salary, or 'nettolön', is the amount the employee actually receives after all deductions have been applied. This is the figure that is transferred to the employee's bank account. Lönespecifikationen also usually includes information about the pay period dates, the employee's identification details, and sometimes details about accrued holiday pay or other benefits. It is a legal requirement in many countries for employers to provide employees with a lönespecifikation. This document is important for employees to verify their pay and for tax purposes, acting as proof of income and deductions made.