Sweden Tax Agency Clarifies Special Payroll Tax Rules for Premium Supplements on Occupational Pension Insurance

The Swedish Tax Agency Sept. 2 issued Position Statement No. 8-286549-2025, clarifying special payroll tax rules for premium supplements imposed by insurers on employers for untimely payment of employee occupational pension insurance premiums. The position statement clarifies that: 1) premium supplements should be included in the basis for the special payroll tax on pension costs; 2) the premium supplement is a pension cost that should be assessed against deduction rules under the Income Tax Act; and 3) the Tax Agency’s position that premium supplements are included in the special payroll tax basis is a changed position that will apply to ...