UNIKBOKSwedish payslip (lönespecifikation) – free template in English
Create a Swedish payslip in English – tax calculated with the Swedish Tax Agency tables for 2026
A Swedish payslip is called a lönespecifikation or lönebesked. It shows gross pay, additions and deductions, taxable benefits, preliminary tax and the net pay that is paid to your bank account. With this free tool you add pay items as lines – monthly salary, hourly wage, overtime, unsocial hours supplement, sick leave, qualifying deduction, holiday supplement, benefits, per diem and expenses. The preliminary tax is calculated automatically with the Swedish Tax Agency (Skatteverket) tax tables for 2026 for all 290 municipalities, and you see the employer contributions and the total salary cost. Print the payslip, save it as PDF or open it in Word. Below you will also find a worked example and an explanation of every line on a Swedish payslip.
Create your Swedish payslip
Want the payslip filled in automatically every month?
Use UNIKBOK Payroll – in English. The payslip is created in the payroll run with tax, holiday and year-to-date totals, sent to the employee, and the salary is booked and the AGI file created automatically.
See UNIKBOK Payroll →1Pay items
Choose a pay item on each line – quantity × rate gives the amount. Deductions (sick leave, qualifying deduction, absence) become negative automatically. Rates are suggested from the monthly salary and weekly working hours.
2Tax
3Employee and period
4Employer
5Holiday and year to date (optional)
- Enter the employee's name.
- Enter the employer's name – the payslip should show who pays the salary.
- Enter the payment date.
Want the payslip filled in automatically every month?
Use UNIKBOK Payroll – in English. The payslip is created in the payroll run with tax, holiday and year-to-date totals, sent to the employee, and the salary is booked and the AGI file created automatically.
See UNIKBOK Payroll →The information you enter is not stored or sent to us. Tax: table 31, column 1.
Swedish payslip terms in English
| Swedish term | English | What it means |
| Lönespecifikation / lönebesked | Payslip | The statement you get with every salary payment |
| Bruttolön | Gross pay | Pay before tax, including additions and deductions |
| Nettolön | Net pay | The amount paid to your bank account |
| Preliminär skatt / skatteavdrag | Preliminary tax | Income tax the employer deducts and pays to Skatteverket |
| Skattetabell och kolumn | Tax table and column | Table based on your municipal tax rate; column 1 if under 66 |
| Förmån | Taxable benefit | Taxed but not paid out, e.g. company car or lunch |
| Semestertillägg | Holiday supplement | At least 0.43% of monthly salary per paid holiday day |
| Semesterersättning | Holiday pay | Usually 12% for hourly paid employees |
| Sjukavdrag / sjuklön | Sick leave deduction / sick pay | Pay for sick time is removed and 80% is paid for day 1–14 |
| Karensavdrag | Qualifying deduction | 20% of an average week of sick pay |
| OB-tillägg | Unsocial hours supplement | Extra pay for evenings, nights and weekends |
| Traktamente | Per diem | Tax-free allowance on business trips with overnight stay |
| Arbetsgivaravgift | Employer contributions | 31.42% paid by the employer on top of salary – never deducted from you |
How common pay items are taxed
| Pay item | Income tax | Employer contributions | Paid out |
| Monthly salary, hourly wage, overtime, OB, bonus | Yes | Yes | Yes |
| Sick leave and qualifying deduction | Reduces the base | Reduces the base | Deducted |
| Sick pay 80% (day 1–14) | Yes | Yes | Yes |
| Benefits (car, lunch, other) | Yes | Yes | No |
| Tax-free per diem and mileage | No | No | Yes |
| Expense reimbursement | No | No | Yes |
| Net salary deduction | No – deducted after tax | No | Deducted |
Example payslip: SEK 32,000 monthly salary, two sick days and SEK 300 OB (Stockholm 2026)
| Line | Amount |
| Monthly salary (Månadslön) | SEK 32,000 |
| Unsocial hours supplement (OB-tillägg) | SEK 300 |
| Sick leave deduction 16 h at SEK 184.62/h (Sjukavdrag) | −SEK 2,954 |
| Sick pay 80% 16 h at SEK 147.69/h (Sjuklön) | SEK 2,363 |
| Qualifying deduction (Karensavdrag) | −SEK 1,182 |
| Gross pay (Bruttolön) | SEK 30,528 |
| Preliminary tax, table 31 column 1 (Preliminär skatt) | −SEK 5,669 |
| Net pay paid to the employee (Nettolön) | SEK 24,859 |
| Employer contributions 31.42% (paid by the employer, not deducted) | SEK 9,592 |
| Total salary cost for the employer | SEK 40,119 |
What is a lönespecifikation?
A lönespecifikation (also called lönebesked) is the Swedish word for payslip. It shows how your pay was calculated for the period: gross pay, additions and deductions, taxable benefits, the preliminary tax and the net pay paid out. You use it to check your salary, and banks and landlords in Sweden often ask for your latest payslips.
There is no law that sets out exactly how a Swedish payslip must look, but the employer must be able to show how the tax deduction was made, and most collective agreements require a payslip with every payment.
How to read a Swedish payslip, line by line
Bruttolön (gross pay) is your pay before tax: monthly salary or hourly wage plus supplements such as overtime, OB and bonus, minus deductions for sickness and absence.
Förmåner (taxable benefits), such as a company car or lunch, are not paid out but are added to the amount the tax is calculated on. That is why the tax can be higher without your net pay increasing.
Preliminär skatt (preliminary tax) is the income tax your employer deducts and pays to the Swedish Tax Agency. Next to it you see the tax table and column used – the table follows the municipal tax rate where you are registered, and column 1 applies if you are under 66 at the start of the year.
Skattefria ersättningar (tax-free allowances) such as per diem, mileage within the standard rate and expense reimbursements are paid without tax. Nettolöneavdrag (net salary deductions), for example repaying a salary advance, are deducted after tax.
Nettolön (net pay) is what reaches your bank account: gross pay minus preliminary tax, plus tax-free allowances and minus net deductions.
Totalt i år (year to date) shows gross pay, tax and benefits so far this year. These figures should match the employer declaration (AGI) and your income tax return.
Semester (holiday) shows your holiday entitlement, the days taken and the days remaining.
Arbetsgivaravgift (employer contributions) is sometimes shown for information. It is paid by the employer on top of your salary and is never deducted from your pay.
How income tax on a Swedish salary is calculated
The preliminary tax is calculated on taxable pay plus taxable benefits, using the tax table for the municipality where the employee is registered (folkbokförd). Employees who are 66 or older at the start of the year pay less tax, and column 3 is used.
If the employee has an adjustment decision (jämkning) from the Swedish Tax Agency, or the salary is a secondary income, the decision or a flat 30% applies instead – choose a fixed percentage in the tool. Tax-free allowances do not affect the tax, and net salary deductions are made after tax.
Sick leave, sick pay and the qualifying deduction
When an employee is sick, the employer deducts pay for the hours they would have worked and pays sick pay (sjuklön) of 80% for sick days 1–14. A qualifying deduction (karensavdrag) of 20% of an average week of sick pay is made from the sick pay. From day 15 the Swedish Social Insurance Agency (Försäkringskassan) pays sickness benefit. The tool suggests the rates from the monthly salary and weekly working hours – check your collective agreement, which may have other rules.
Holiday on a Swedish payslip
Employees with a monthly salary keep their salary during holiday and also receive a holiday supplement (semestertillägg) of at least 0.43% of the monthly salary per paid holiday day. Hourly paid employees usually receive 12% holiday pay (semesterersättning). Swedish law gives at least 25 days of holiday a year.
Employer contributions and the total salary cost
Employer contributions (arbetsgivaravgifter) are 31.42% in 2026 and are calculated on salary and benefits. For employees born 2003–2007 a reduced rate of 20.81% applies on pay up to SEK 25,000 from April 2026, and for those born 1958 or earlier 10.21%. The tool shows the contributions and the total salary cost – the amounts that are also reported in the monthly employer declaration (arbetsgivardeklaration, AGI).
Want payslips created automatically? Use UNIKBOK Payroll – in English
In UNIKBOK the payslip is created automatically in every payroll run – with tax, holiday, year-to-date totals and employer contributions. It can be sent to the employee by email or through the employee portal, and the salary is booked and the AGI file is created in the same flow. The whole program is available in English, with support in English.
Frequently asked questions about Swedish payslips
What is a payslip called in Swedish?
A payslip is called a lönespecifikation or lönebesked in Swedish. It shows gross pay (bruttolön), preliminary tax (preliminär skatt) and net pay (nettolön) for the pay period.
Is there an example of a Swedish payslip?
Yes. With a monthly salary of SEK 32,000, SEK 300 in OB and two sick days, the gross pay is SEK 30,528. In Stockholm in 2026 (tax table 31, column 1) the preliminary tax is SEK 5,669 and the net pay SEK 24,859. The employer also pays SEK 9,592 in employer contributions, so the total salary cost is SEK 40,119.
How do I read my Swedish payslip?
Start with the gross pay (bruttolön) – your pay before tax including all additions and deductions. The preliminary tax (preliminär skatt) is then deducted using the tax table for your municipality. Tax-free allowances are added and any net deductions removed, and what remains is the net pay (nettolön) paid to your bank account.
How much tax will I pay on my salary in Sweden?
It depends on your municipality and your salary. On a monthly salary of SEK 35,000 in Stockholm in 2026 the preliminary tax is SEK 6,709 and the net pay SEK 28,291. Use the tool on this page to calculate it for your municipality.
What do tax table and column mean on a Swedish payslip?
The tax table number follows the municipal tax rate where you are registered, rounded to a whole number. Column 1 applies to employees under 66 at the start of the year, and column 3 to those who are 66 or older.
Are employer contributions deducted from my salary?
No. Employer contributions (arbetsgivaravgifter, 31.42% in 2026) are paid by the employer on top of your gross salary. Only the preliminary tax is deducted from your pay.
What is karensavdrag?
Karensavdrag is the qualifying deduction made when you are sick. It equals 20% of an average week of sick pay and is deducted from the sick pay for the first sick days.
How do benefits show on a Swedish payslip?
Taxable benefits (förmåner) such as a company car or lunch are added to the tax base and employer contributions but are not paid out. That is why the tax is higher without your net pay increasing.
Is per diem (traktamente) tax-free in Sweden?
Yes, within the standard rate on a business trip with an overnight stay more than 50 km from both the workplace and home. A full-day per diem is SEK 300 in 2026. Anything above the standard rate is taxable salary.
Can I create a Swedish payslip in English?
Yes. This free tool creates the payslip in English with the Swedish terms in brackets, so both employee and employer understand it. You can print it, save it as PDF or download it as Word.
Is the information I enter saved?
No. Everything is calculated in your browser and is not sent to us. Only the tax tables are loaded from our server.
Tax is calculated with the Swedish Tax Agency general tax tables for monthly salary 2026, and employer contributions follow the 2026 rules, checked in October 2026. Sick pay and holiday calculations follow the Sick Pay Act and the Annual Leave Act – collective agreements may give other amounts.
- Swedish Tax Agency – tax tables
- Swedish Tax Agency – employer contributions
- Sick Pay Act (1991:1047)
- Annual Leave Act (1977:480)
Want the payslip filled in automatically every month? In UNIKBOK Payroll the payslip is created in the payroll run – with tax, holiday and year-to-date totals – and sent to the employee. The salary is booked and the AGI file is created automatically. The whole program is available in English. SEK 200/month excl. VAT, everything included. Companies registered within the last six months get six months free, others two months.
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