When you negotiate you salary in Sweden, you talk only about one number, which does not tell you all you need to know about salaries. The number represents the gross salary, but what is in it, and what is not in it?
1. Income tax is a part of the gross salary. The income tax includes the municipality tax (kommunalskatt), and depending on how much you earn, also the county tax (landstingskatt), and the central government tax (statlig skatt).
2. Tax deduction (jobskatteavdrag). This an automatic deduction from your gross salary income tax which peaks for people with a gross salary between 30 640 SEK and 51 340 SEK.
3. Church tax (kyrkoavgift). Everyone has to pay a funeral fee of 0.075% in Stockholm or 0.22% in the rest of the country. Members of The Swedish Church or 16 other religions approved by the Swedish Tax Agency (Skatteverket) may also choose to pay a tax to their own religious group. Depending on a religion you belong to, this can cost you 0.5-1% of your gross salary.
4. A sum of these taxes and deductions is deducted from your gross salary by the employer and paid to the Tax Agency. The part left after taxes is called a net salary (behållning).
5. Finally, there is a part of your salary which is usually not discussed. These are social security contributions (arbetsgivaravgift). In 2018, the Swedish social security contribution paid by the employer is 31.42%, calculated on top of the employee’s salary before taxes.
You can calculate each part here, by typing in your gross salary in the first box, your municipality in the second box and the current year in the third box. Tick the fourth box if you are a member of the Swedish Church.