Payslip – An Obligation and Opportunity for Employers

Lön & HR | 21.08.2024

by Anna Aaltomaa Lindström

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Even though the law does not require issuing a payslip, there are other obligations and opportunities for the employer. In addition to providing clarity for your employees, the payslip can also be used as a tool to facilitate HR department processes. 

 

Employer’s Obligations 

The employer is not legally required to provide an employee with a payslip. However, there may be provisions in collective agreements that establish such an obligation. 

However, the Swedish Tax Procedure Act states that the employer must report in writing which tax deductions have been made when paying wages for work performed. 

The government has recently proposed a bill to expand the data in the Employer’s Declaration at the Individual Level (AGI) concerning parental leave or temporary parental leave. The proposal is expected to come into force in January 2025 and includes, among other things, a requirement to inform employees about what is being reported. This initiative further emphasizes the importance of delivering a payslip to your employees to comply with your obligations towards them.

 

Employer’s Opportunities 

Highlight the Payslip Internally 

This can help reduce the number of questions to both managers and the HR department from employees, which might otherwise arise at certain recurring times during the year, such as: 

  • When it's time to plan their vacation – They can see their balance of remaining vacation days, making it easier for them to manage their leave. 
  • At year-end or other key times during the year – They gain insight into how much they have used their wellness allowance or other types of time or monetary balances. 
  • In case of deviations on their salary – They can see explanations, such as a deduction for sick leave or reimbursement of expenses from a travel expense report. 
  • When they have requested a tax adjustment from the Swedish Tax Agency – They can see both which tax table is used and whether the decision has been approved by the Tax Agency, with the adjustment appearing on the payslip. 
  • During income tax declaration periods – It can be used to verify declared salary and taxes, etc. 
  • When it's time to move – Did they remember to submit their address change?

 

Adapt the Payslip to Your Company’s Needs 

Ensure that your employees feel that the information on the payslip is relevant and meaningful to them. 

Why not add your own company logo to make the payslip more tailored to your company, even if you use outsourcing? 

Make sure the information relevant to your company is represented: 

  • Company-specific time balances, such as flex time or compensatory time. 
  • Other accumulated values that may be relevant according to the company’s collective agreement or policy, such as used wellness allowance. 
  • If you want to be more personal, there is an opportunity to add information, such as Christmas or summer greetings to all employees. 

 

Make the Payslip Process Smooth by Using Kivra 

Azets offers Kivra, a digital mailbox where your employees can have their payslips published. The primary advantage is that all employees always have access to their payslips – regardless of whether they are on long-term leave, employed for a short period, or after the end of employment. 

  • Quick to implement the solution. 
  • Easy to use – Kivra is free for your employees. 
  • Secure login via Mobile BankID. 

If Kivra sounds like a solution you would like to know more about or have questions to see if it’s right for you, don’t hesitate to contact us, and we will gladly provide you with more information. We are also available if you want to know more about the possibilities of payslips for your company and employees! 

 

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About Anna Aaltomaa Lindström

Anna har rollen Processägare Lön inom affärsområdet PAY på Azets. Anna säkerställer och driver utveckling inom interna rutiner och processer gällande våra lönekunder.