kontrolluppsättningar

Kontrolluppsättningar are annual information statements used in Sweden to report to the tax authority about income paid to employees and other beneficiaries, along with the taxes withheld. The plural form refers to the set of such statements submitted for a given year. The corresponding singular document is called a kontrolluppgift.

The primary purpose of kontrolluppsättningar is to enable correct taxation and social security contributions. They provide Skatteverket with the basis for individual tax assessments and are used to pre-fill or verify tax returns. Information from kontrolluppsättningar may also be utilized by other authorities for social security and statistical purposes, and by individuals when reviewing their own income statements.

Contents typically included in a kontrolluppgift cover: personal data such as the recipient’s name and personal identity number, address, and the payer’s identification; year of reporting; total income from employment or other taxable sources; tax withheld; employer social security contributions and other related data; and, where applicable, benefits in kind or other taxable components. The exact fields can vary depending on the type of payment and beneficiary.

Who files kontrolluppsättningar are employers or other paying entities that distribute income to employees, pension recipients, or other beneficiaries. Each payer may submit one or more kontrolluppsättningar for different recipients or income types.

Timing and submission: kontolluppsättningar must normally be submitted to Skatteverket by January 31 of the following year, with corrections possible if errors are discovered after submission. Submissions are typically made electronically through Skatteverket’s systems or via approved payroll software.

Access and impact: individuals can view their own kontrolluppgifter in Skatteverket’s services, which aids in tax verification and assessment. The system ensures transparency in reported earnings and withheld taxes for annual tax settlement.