This change means that employers are unable to reimburse any tax deductions that have been withdrawn from previous salaries. If a salary deduction for a longer leave of absence has not been made in time the employer cannot repay any tax that has been deducted previously. Repayments will be made by the Tax Agency the following spring when the taxes have been declared.

An example: Mr. Smith will be on leave during the period of 190101-191231, but the application of leave is sent to the pay-roll administrator too late to be registered on the salary for January and a full salary will be paid in January. As a consequence Mr. Smith will be invoiced for his gross salary. His gross salary is 40 000 SEK and tax withdrawal 10 000. He will be invoiced for 40 000.

Employees can log-on with an e-ID (BankID) to My Pages (mina sidor) at the Swedish Tax Agency to see their gross wages and taxes that have been paid: www.skatteverket.se