UNIKBOK / Swedish bookkeeping examples / Employer social security contributionsPå svenska
How to book employer social security contributions
On a gross salary of SEK 1,000, the employer contribution (arbetsgivaravgift) is 31.42%, i.e. SEK 314.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 7510 | Arbetsgivaravgifter (Employer social security contributions) | 314 | |
| 2731 | Avräkning lagstadgade sociala avgifter (Social security contributions payable) | 314 | |
| Total | 314 | 314 |
Common mistakes
- Using the full rate for employees who qualify for a reduced rate because of their age.
The UNIKBOK accounting software has a ready-made template for employer social security contributions. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.