{"id":20902,"date":"2018-12-19T11:44:23","date_gmt":"2018-12-19T10:44:23","guid":{"rendered":"https:\/\/www.almega.se\/?p=20902"},"modified":"2022-03-28T11:19:24","modified_gmt":"2022-03-28T09:19:24","slug":"arbetsgivardeklaration-pa-individniva","status":"publish","type":"post","link":"https:\/\/www.almega.se\/2018\/12\/arbetsgivardeklaration-pa-individniva\/","title":{"rendered":"Arbetsgivardeklaration p\u00e5 individniv\u00e5"},"content":{"rendered":"Den 1 januari 2019 inf\u00f6rs arbetsgivardeklaration p\u00e5 individniv\u00e5. Det inneb\u00e4r att arbetsgivare varje m\u00e5nad ska redovisa alla utbetalningar (t ex l\u00f6n, sjukl\u00f6n, f\u00f6rm\u00e5ner m m) f\u00f6r varje anst\u00e4lld och vilken skatt som dragits. \u00c5rlig kontrolluppgift ska inte l\u00e4mnas p\u00e5 det som redovisats i arbetsgivardeklaration p\u00e5 individniv\u00e5.<\/p>\n

Arbetsgivardeklarationen p\u00e5 individniv\u00e5 ska vara ingiven senast den 12 i m\u00e5naden efter aktuell l\u00f6neutbetalning. R\u00e4ttelser kan inte ske p\u00e5 den inbetalade skatten f\u00f6r individen efter att skatten har redovisats till Skatteverket. Den av arbetsgivaren avdragna och inbetalade skatten anses vara individens egendom.<\/p>\n

Fr\u00e5gest\u00e4llningar<\/strong><\/p>\n

De fr\u00e5gest\u00e4llningar som s\u00e4rskilt uppkommer \u00e4r de fall d\u00e5 en medarbetare f\u00e5tt f\u00f6r mycket utbetald l\u00f6n\/ers\u00e4ttning p\u00e5 vilken skatt dragits, vilket d\u00e5 uppt\u00e4cks efter inbetalningen till Skatteverket.<\/p>\n

    \n
  1. L\u00f6nejustering av prelimin\u00e4rt utbetald l\u00f6n, \u00e1 contol\u00f6n, och andra l\u00f6nejusteringar<\/strong><\/li>\n<\/ol>\n

    1 a. <\/strong>N\u00e4r det \u00e4r fr\u00e5ga om \u00e1 contol\u00f6n (l\u00f6n innevarande m\u00e5nad) d\u00e4r korrigering f\u00f6r fr\u00e5nvaro g\u00f6rs m\u00e5naden efter sker ingen f\u00f6r\u00e4ndring f\u00f6r det fall medarbetaren har en l\u00f6n att utf\u00e5 efterf\u00f6ljande m\u00e5nad.<\/p>\n\n

    Ex. \u00a0<\/strong>Medarbetaren f\u00e5r ut en \u00e1 contol\u00f6n om 30\u00a0000 kronor m\u00e5nad 1, men det visar sig att medarbetaren varit sjuk motsvarande 10\u00a0000 kronor m\u00e5nad 1.<\/p>\n

    Arbetsgivaren har betalat in skatt och sociala avgifter f\u00f6r m\u00e5nad 1 p\u00e5 30\u00a0000 kronor. M\u00e5nad 2 erh\u00e5ller medarbetaren en \u00e1 contol\u00f6n om 30\u00a0000 kronor med avdrag om de 10\u00a0000 kronor f\u00f6r mycket utbetalt m\u00e5nad 1, vilket inneb\u00e4r att arbetsgivaren betalat in skatt och sociala avgifter p\u00e5 20\u00a0000 kronor, vilket sammantaget inneb\u00e4r att r\u00e4tt skatt och sociala avgifter har betalats in f\u00f6r m\u00e5nad 1 och 2.<\/p>\n\n

    1 b. <\/strong>N\u00e4r det \u00e4r fr\u00e5ga om andra l\u00f6ne\/ers\u00e4ttningsskulder \u00e4n vad som kan anses vara \u00e1 conto som medarbetaren har till arbetsgivaren och denne har betalat in skatt och sociala avgifter f\u00f6r och det finns en l\u00f6n att dra p\u00e5, s\u00e5 hanteras detta p\u00e5 samma s\u00e4tt som under 1 ovan. Dock ska uppm\u00e4rksammas att vissa skulder som kan uppkomma i l\u00f6nehanteringen inte \u00e4r att betrakta som \u00e1 conto hantering, varf\u00f6r regler om kvittning kan bli aktuella. (se Lag (1970:215) om arbetsgivares kvittningsr\u00e4tt och vidare om kvittning p\u00e5 Arbetsgivarguiden<\/a>.<\/p>\n

    1a och 1b ovan inneb\u00e4r i princip ingen f\u00f6r\u00e4ndring j\u00e4mf\u00f6rt med tidigare.<\/p>\n

      \n
    1. F\u00f6r mycket utbetald l\u00f6n som inte kan regleras p\u00e5 kommande l\u00f6neutbetalningar<\/strong><\/li>\n<\/ol>\n

      Den avg\u00f6rande f\u00f6r\u00e4ndringen f\u00f6r arbetsgivaren och medarbetaren \u00e4r n\u00e4r medarbetaren har f\u00e5tt f\u00f6r mycket utbetald l\u00f6n som inte kan regleras p\u00e5 kommande l\u00f6neutbetalningar. T.ex. n\u00e4r medarbetaren har slutat anst\u00e4llningen och fortfarande har en skuld till arbetsgivaren som denne kr\u00e4ver tillbaka \u2013 \u00e5terkrav. Arbetsgivaren m\u00e5ste d\u00e5 kr\u00e4va arbetstagaren p\u00e5 bruttol\u00f6nen, d.v.s. b\u00e5de den nettol\u00f6n arbetstagaren f\u00e5tt ut och den skatt som arbetsgivaren har betalat in.<\/p>\n

      Skatteverket har allts\u00e5 inte n\u00e5gon laglig m\u00f6jlighet att \u00e5terbetala ett prelimin\u00e4rskatteavdrag till arbetsgivaren efter det att beloppet har dragits av och redovisats till Skatteverket. Arbetsgivaren kan allts\u00e5 inte som tidigare reglera den tidigare avdragna skatten p\u00e5 den felaktigt f\u00f6r mycket utbetalade l\u00f6nen d\u00e5 den redan \u00e4r inbetald p\u00e5 medarbetarens skattekonto och d\u00e4rmed r\u00e4knas som tillh\u00f6rande medarbetaren. Den inbetalade skatten kan s\u00e4gas \u201d\u00e4gas\u201d av medarbetaren.<\/p>\n

      Det finns dock m\u00f6jlighet till r\u00e4ttelse vad avser arbetsgivaravgifter och m\u00f6jlighet att kr\u00e4va medarbetaren p\u00e5 den felaktigt utbetalade bruttol\u00f6nen.<\/p>\n

      Arbetsgivare som har betalat ut f\u00f6r mycket ers\u00e4ttning till en medarbetare kan g\u00f6ra ett s\u00e5 kallat \u00e5terkrav mot medarbetaren. Det inneb\u00e4r att arbetsgivaren beg\u00e4r tillbaka b\u00e5de utbetald l\u00f6n och gjorda skatteavdrag som har redovisats till Skatteverket, det vill s\u00e4ga bruttol\u00f6nen, fr\u00e5n medarbetaren. Samtidigt ska arbetsgivaren hos Skatteverket beg\u00e4ra ompr\u00f6vning av arbetsgivaravgifterna f\u00f6r den redovisningsperiod som \u00e5terkravet avser.<\/p>\n

      N\u00e4r \u00e5terkrav g\u00f6rs ska individuppgiften i arbetsgivardeklarationen f\u00f6r den medarbetare \u00e5terkravet avser r\u00e4ttas. R\u00e4ttelse g\u00f6rs enbart av redovisad ers\u00e4ttning. Skatteavdraget ska inte \u00e4ndras. Eftersom en ny arbetsgivardeklaration uppr\u00e4ttas s\u00e5 inneb\u00e4r detta \u00e4ven en\u00a0beg\u00e4ran om ompr\u00f6vning av beslut om arbetsgivaravgifter.<\/p>\n\n

      Ex. <\/strong>En medarbetare har en m\u00e5nadsl\u00f6n om 30\u00a0000 kronor. M\u00e5nad 1 f\u00e5r medarbetaren full l\u00f6n \u00e1 conto. Medarbetaren var dock tj\u00e4nstledig halva m\u00e5naden och l\u00e4mnar anst\u00e4llningen sista dagen m\u00e5nad 1 och det finns inga ers\u00e4ttningar att dra fr\u00e5nvaron p\u00e5 vid slutl\u00f6nen m\u00e5nad 2.<\/p>\n

      Eftersom utbetalning \u00e4gt rum av 30\u00a0000 kronor med skatteavdrag p\u00e5 det beloppet som redovisats till Skatteverket senast den 12 i m\u00e5nad 2 har arbetsgivaren en fordran p\u00e5 medarbetaren om 15\u00a0000 kronor i bruttol\u00f6n (utbetald l\u00f6n och inbetald skatt f\u00f6r medarbetaren).<\/p>\n

      Arbetsgivaren kan d\u00e5 hos Skatteverket beg\u00e4ra ompr\u00f6vning av arbetsgivaravgifterna och beg\u00e4ra r\u00e4ttelse av medarbetarens individuppgift f\u00f6r m\u00e5nad 1. Det b\u00f6r d\u00e5 framg\u00e5 att medarbetarens l\u00f6n ska vara 15\u00a0000 kronor och att \u00e4ven underlaget f\u00f6r arbetsgivaravgifter ska vara 15 000 kronor ist\u00e4llet f\u00f6r 30\u00a0000 kronor.<\/p>\n

      Beg\u00e4ran om ompr\u00f6vning g\u00f6rs l\u00e4mpligen i samband med att arbetsgivaren kr\u00e4ver medarbetaren p\u00e5 beloppet 15\u00a0000 kronor. Det kan noteras att det inte kr\u00e4vs att medarbetaren har betalat sin skuld f\u00f6r att r\u00e4ttelse ska kunna ske.<\/p>\n

      Arbetsgivaren f\u00e5r d\u00e5 fr\u00e5n Skatteverket tillbaka f\u00f6r mycket betalade sociala avgifter p\u00e5 15\u00a0000 kronor. Skatten som betalats in p\u00e5 de 30\u00a0000 kronorna ligger kvar p\u00e5 medarbetarens skattekonto och kommer att tillgodog\u00f6ras medarbetaren i samband med att Skatteverket beslutar om slutlig skatt f\u00f6r \u00e5ret f\u00f6r medarbetaren och d\u00e5 s\u00e4nker ers\u00e4ttningen fr\u00e5n 30\u00a0000 kronor till 15\u00a0000 kronor. Medarbetaren kommer d\u00e5 att f\u00e5 korrekta uppgifter f\u00f6r sin deklaration och kommer att f\u00e5 beh\u00e5lla den av arbetsgivaren f\u00f6r mycket inbetalda skatten.<\/p>\n

      Arbetsgivaren m\u00e5ste d\u00e4rf\u00f6r kr\u00e4va in bruttol\u00f6nen, d.v.s. i detta exempel 15\u00a0000 kronor fr\u00e5n medarbetaren.<\/p>\n\n

        \n
      1. Hantering av skattepliktiga f\u00f6rm\u00e5ner<\/strong><\/li>\n<\/ol>\n

        Det som behandlas nedan \u00e4r n\u00e4r medarbetaren \u00e4r helt tj\u00e4nstledig och inte f\u00e5r l\u00f6n fr\u00e5n arbetsgivaren, men erh\u00e5ller en skattepliktig f\u00f6rm\u00e5n under tj\u00e4nstledigheten, t.ex. en tj\u00e4nstebil.<\/p>\n

        Arbetsgivaren ska d\u00e5 m\u00e5natligen redovisa f\u00f6rm\u00e5nen och betala in arbetsgivaravgifter p\u00e5 f\u00f6rm\u00e5nen, men eftersom det inte finns n\u00e5gon l\u00f6n att dra f\u00f6rm\u00e5nsskatten p\u00e5 kommer den skatt som bel\u00f6per p\u00e5 f\u00f6rm\u00e5nen uppst\u00e5 som en ackumulerad kvarskatt f\u00f6r medarbetaren.<\/p>\n\n

        Ex. <\/strong>Medarbetaren f\u00e5r under en tj\u00e4nstledighet om fem m\u00e5nader under kalender\u00e5ret utan l\u00f6n beh\u00e5lla sin tj\u00e4nstebil med f\u00f6rm\u00e5nsv\u00e4rde 5\u00a0000 kronor (skattesats 50 %). Arbetsgivaren redovisar f\u00f6rm\u00e5nen m\u00e5natligen och erl\u00e4gger sociala avgifter p\u00e5 5\u00a0000 kronor. Eftersom det inte finns n\u00e5gon l\u00f6n att dra skatten 2\u00a0500 kronor fr\u00e5n, kommer skatten att ackumuleras som en kvarskatt hos medarbetaren f\u00f6r kalender\u00e5ret om 5 x 2\u00a0500 = 12\u00a0500 kronor.<\/strong><\/p>\n\n

        Medarbetaren b\u00f6r uppm\u00e4rksammas om f\u00f6rh\u00e5llandet, eftersom medarbetaren sj\u00e4lv har m\u00f6jlighet att till sitt skattekonto betala in pengar successivt f\u00f6r att undvika kvarskatt.<\/p>\n

        \u00c4ven i detta fall f\u00f6religger ingen skillnad mot vad som g\u00e4ller sedan tidigare.<\/p>\n

        Mer information finns p\u00e5 skatteverket.se\/individniv\u00e5<\/a>\n","protected":false},"excerpt":{"rendered":"

        Den 1 januari 2019 inf\u00f6rs arbetsgivardeklaration p\u00e5 individniv\u00e5. 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