Monthly Employer Declaration (Arbetsgivardeklaration — AGD)
The monthly employer declaration (AGD) that all Swedish employers must file with Skatteverket. It reports gross salaries, benefits in kind, withheld A-skatt (PAYE income tax), and arbetsgivaravgifter (employer social contributions) for each employee individually since 2019.
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Who this applies to
- All Swedish employers paying salary, commission, or equivalent income
- ABs paying salary to their director-owners
- Enskild firma paying wages to employees
What to file
Arbetsgivardeklaration (AGD) — individual-level report per employee: name, personnummer, gross income paid, benefits in kind (förmåner), withheld A-skatt, and a company-level summary of arbetsgivaravgifter by category
How to file
Via Skatteverket's e-tjänst portal or via payroll software that submits directly (de flesta lönesystem). BankID or organisation certificate required.
Payment due
A-skatt (withheld income tax) and arbetsgivaravgifter are paid simultaneously with the filing on the 12th. Payment goes to the skattekontot.
Penalties for missing this deadline
Förseningsavgift: SEK 1,250 per declaration per month late. Plus interest on late payment of A-skatt and arbetsgivaravgifter. Criminal liability for systematic non-filing.
Filing checklist
- Payroll run completed for the month
- All employees' gross salary and benefits in kind calculated
- A-skatt withheld at the employee's personal tax rate (from Skatteverket tax table or individual decision)
- Arbetsgivaravgifter calculated at 31.42% (or reduced rate for young/old workers)
- Net salary payments made to employee bank accounts
- Sick pay reported if any employees were sick (first 14 days employer-paid)
Documents you'll need
- Payroll run report from payroll system
- Benefit-in-kind valuations for any förmåner (company car, etc.)
- Sick leave records for days 2-14
- Employment agreements confirming current salary levels
Common mistakes to avoid
- Filing one combined declaration for all employees instead of individual per-employee reporting (required since 2019)
- Forgetting to report benefits in kind (förmåner) such as company cars, free parking, or subsidised lunches
- Using the wrong arbetsgivaravgift rate for young employees under 26 (should use reduced 10.21%)
- Missing the 12th deadline by one day — no grace period, penalties apply immediately
Never miss a Sweden deadline
AccountsOS tracks every Skatteverket (Swedish Tax Agency) and Bolagsverket (Swedish Companies Registration Office) deadline and reminds you weeks ahead.
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