AN OVERVIEW OF PAYROLL IN SWEDEN AND FINLAND

20% off for GPA members

CPD Qualification Hours: 6

International markets continue to grow in importance for British companies, and with this growth comes an expansion of compliance requirements. Whether you are sending expatriates into a country or taking on a small local payroll as part of an acquisition or branch opening, your business will need to ensure it meets all of its obligations. Outsourcing the payroll function may seem the best solution, but the company remains legally liable for any mistakes the outsource partner may make. It is therefore important that the end client is aware of what the major tasks are the outsourcer performs on their behalf, the key deadlines that they need to sign off, and how to interpret key reports and payslip information. This one day course focuses on the major payroll rules in Sweden and Finland.

Attendees will be able to accurately follow a simple pay calculation for each jurisdiction, and should be able to identify all of the key items on a payslip produced in each jurisdiction. You will also be able to:
•Identify all key jurisdiction deadlines
•Understand the penalty regimes and the consequences of getting it wrong
•Have a detailed understanding of the scope of service you are purchasing from an outsource partner
•Identify what information you need to pass to the outsource partner and why you have to provide it

Course content:

Sweden
•Registration of employer obligations
•Difference in withholding obligations where a permanent establishment is created or not
•Swedish Tax Agency (Skatteverket)
•A-Tax withholding rules
•Church, municipal and national taxes
•E-ID cards
•Use of tax tables
•BIK and fixed scale rates
•Tax free items
•Expenses and subsistence rules
•Starter process
•PAYE returns – Arbetsgivardeklaration
•Filing deadlines
•Payment deadlines
•Completing the return
•Swedish Social Insurance Agency – Forsakringskassen
•Rates and age related rules of calculation of social insurance
•Penalty regime
•Annual income statements
•Form KU10
•Special tax rules and expense rules for expatriates working in Sweden
•Overview of employment law
•Annual leave
•Sick leave and pay
•Material available in English

Finland
•Finnish Tax administration (Vero)
•Registration of foreign employers
•Personal Identity numbers
•Tax Card
•Anonymous person procedure
•Employers social security contribution
•BIK taxation
•Use of tax Account
•Payment and filing deadlines
•Annual Employer Payroll Report
•Report payment and deduction codes
•Social Security Administration (Kela)
•Overview of employment law
•Sickness, maternity and holiday

For further information contact us on 0203 871 8870 or training@gpa-global.org

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