# Monthly Employer Declaration (Arbetsgivardeklaration, AGD)

Country: Sweden
When: Due on the 12th of the month following the payroll month. For paper filers (very rare, fewer than 26 employees on paper): 26th of the following month. Electronic filing applies to virtually all employers.
Tax year: 2025

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.skatteverket.se/foretagochorganisationer/arbetsgivare/arbetsgivardeklaration.html