Lön och AGI

Developer-facing compliance reference for building Swedish payroll software. This skill answers questions about statutory rates, filing obligations, benefit valuations, BAS account mappings, and calculation logic so you can verify your implementation is correct.

How to use this skill

This skill has a router structure. The SKILL.md contains the most critical rules and rates you need constantly. Detailed reference material lives in references/. Read the relevant reference file when you need depth on a specific area.

Reference files

File	When to read
references/agi-filing.md	Questions about arbetsgivardeklaration (AGI), XML schema, field codes (fältkoder), filing deadlines, corrections, penalties, Skatteverket API submission
references/social-charges.md	Questions about arbetsgivaravgifter component breakdown, age-based reductions, egenavgifter, växa-stöd, forskningsavdrag, youth discount, thresholds (PBB/IBB/SGI)
references/tax-tables.md	Questions about skatteavdrag, skattetabeller, column system, jämkning, sidoinkomst, statlig inkomstskatt brytpunkt, Skatteverket tax table data format
references/benefits.md	Questions about förmånsbeskattning: bilförmån (all 3 formula generations, miljöbil reductions), kostförmån, friskvård, KPO, telefon/internet, bostadsförmån
references/vacation-pay.md	Questions about semesterlön, semesterlöneskuld, procentregeln, sammalöneregeln, semestertillägg, sparade dagar, intjänandeår, BAS 2920/7090 accounting
references/ob-overtime.md	Questions about OB-tillägg, övertid, Arbetstidslagen limits, CBA divisors, mertid, kompensationsledighet
references/travel-expenses.md	Questions about traktamente (domestic/international), tremånadersregeln, meal reductions, utlägg vs kostnadsersättning, milersättning, körjournal
references/f-skatt.md	Questions about F-skatt vs A-skatt vs FA-skatt, verification workflow, employer liability, Skatteverket Företagsuppgifter API
references/bas-7xxx.md	Questions about BAS kontoplan 7xxx salary accounts, balance sheet accounts (2710/2730/2920), standard monthly journal entry flow
references/deductions-lonevaxling.md	Questions about nettolöneavdrag vs bruttolöneavdrag processing order, löneväxling (1.058 factor), pension deductibility caps
references/sick-pay.md	Questions about sjuklön, karensavdrag calculation, day 2-14 at 80%, läkarintyg, återinsjuknande, Försäkringskassan day 15+, högkostnadsskydd

Read multiple reference files when a question spans domains (common).

Core rates and rules (always in context)

Arbetsgivaravgifter: 31.42%

Total rate unchanged since 2009. Calculated on full gross salary + taxable benefits with no cap. Age tiers:

Birth year condition	Rate
Born 1937 or earlier	0%
Born 1938–1958 (2025 and 2026)	10.21% (only ålderspensionsavgift)
Standard (all others)	31.42%
Temporary youth: turned 18 but not 23 at year start, 2026 = born 2003–2007 (pay from Apr 1, 2026 to Sep 30, 2027)	20.81% on salary up to 25,000 SEK/month (Lag 2026:100)

No avgifter required if total annual compensation from one employer < 1,000 SEK.

AGI filing deadline

12th of month following pay period (17th in Jan/Aug for turnover ≤40 MSEK). Late = 625 SEK; 1,250 SEK if the declaration was due under a föreläggande (SFL 48:6).

Skatteavdrag lookup chain

kommun → total skattesats → round to table number (29-42) → select column (1-6 by employee category) → look up gross salary bracket → withholding amount. Sidoinkomst: flat 30%.

Semesterlön

Procentregeln: 12% of semesterlönegrundande income. Sammalöneregeln: regular pay + 0.43% semestertillägg per day (many CBAs use 0.8%). Intjänandeår: Apr 1 - Mar 31 by law (often calendar year via CBA).

Sjuklön (day 1-14)

Karensavdrag = 20% of one week's sjuklön (80% of weekly pay). Day 2-14: 80% of lost pay. Läkarintyg from day 8. Återinsjuknande within 5 days = same period continues.

Traktamente (domestic)

2024-2025: 290 SEK/hel dag. 2026: 300 SEK/hel dag. Halv dag = 50%. After 3 months same location: 70%. After 2 years: 50%.

Key thresholds 2026

Parameter	Value
Prisbasbelopp (PBB)	59,200 SEK
Inkomstbasbelopp (IBB)	83,400 SEK
Max PGI (7.5 × IBB)	625,500 SEK
Pension ceiling (8.07 × IBB)	673,038 SEK
SGI ceiling (10 × PBB)	592,000 SEK
Friskvård tax-free cap	5,000 SEK/year
Milersättning (own car)	25 SEK/mil
Statlig skatt skiktgräns	643,000 SEK/year
Statlig skatt brytpunkt	660,400 SEK/year

BAS 7xxx quick reference

Range	Category
7010-7090	Löner kollektivanställda + semester
7210-7290	Löner tjänstemän/företagsledare + semester
7321-7332	Traktamente + bilersättningar
7381-7385	Förmåner (bostad, kost, bil)
7410-7460	Pensionskostnader
7510-7533	Arbetsgivaravgifter + SLP
7571-7699	Försäkringar + övriga personalkostnader

Standard monthly journal entries

1. Gross salary: Debit 7210 / Credit 2710 (tax) + Credit 1930 (net pay)
2. Employer avgifter: Debit 7510 / Credit 2730
3. Vacation accrual: Debit 7290 / Credit 2920
4. Avgifter on accrual: Debit 7519 / Credit 2940
5. Pension premiums: Debit 7410 / Credit 2440/2740
6. SLP on pensions: Debit 7533 / Credit 2514

Processing order for gross-to-net

bruttolöneavdrag → förmånsvärden (reduced by nettolöneavdrag) → tax base → skattetabell lookup → net pay → nettolöneavdrag → utbetalat belopp. Arbetsgivaravgifter calculated on gross after bruttolöneavdrag but before nettolöneavdrag.

Löneväxling factor

For every 1 SEK salary reduction: pension contribution = 1.058 SEK. Flag if post-reduction salary drops below ~56,087 SEK/month (8.07 × IBB / 12 for 2026).

F-skatt verification

A-skatt: withhold tax + pay avgifter. F-skatt: neither. FA-skatt: split. No F-skatt stated: withhold 30% + full avgifter. Verify via Skatteverket before first payment.

Rate update schedule

Rates shift annually with PBB, IBB, and SLR. Subscribe to Skatteverket's annual publications each December. Bilförmån formulas use SLR from November 30 of prior year (floor 0.50%). Kostförmån tied to PBB. Traktamente normalbelopp published annually. PBB 2027: SCB has calculated 59,600 SEK; not yet formally set by the government.