Many sole traders pay themselves a regular salary rather than taking ad-hoc owner withdrawals. This requires employer registration and monthly declarations.
What you need to set up 1. Register as an employer with Skatteverket. 2. Apply the correct tax table for each employee (including yourself if you pay a salary). 3. Withhold preliminary tax (preliminärskatt) each month. 4. Pay employer contributions (arbetsgivaravgifter) — currently 31.42% for most sole traders.
Monthly obligations Each month you must submit an arbetsgivardeklaration to Skatteverket showing gross salary, withheld tax, and employer contributions. Payment is due by the 12th of the following month.
How Akunta handles it The Salaries module lets you approve monthly salary entries for each employee. Akunta calculates withholding and contributions automatically using the rates you configure per employee. The Compliance page tracks declaration status and due dates.
Payslips are generated as PDF and can be emailed directly to employees.