SKV 4805 Förenklad arbetsgivardeklaration 2026: Fill In

What is SKV 4805 - Simplified employer return 2026?

If you pay a private person for work, such as a neighbour who paints your house or a babysitter, and they aren't approved for F-tax, you become their employer for that payment. You deduct tax, pay employer contributions, and report both to Skatteverket on SKV 4805, the simplified employer return (förenklad arbetsgivardeklaration). It is a one-page form, one per recipient and month. Estates can use it too.

The 2026 edition was re-issued because of a law change. From 1 April 2026, pay to young people born 2003-2007 carries a reduced rate of 20.81 % on up to 25 000 kr a month, in the new boxes 18 and 24. Other recipients born 1959 or later carry 31.42 %, and those born 1938-1958 only the 10.21 % retirement pension contribution. If you hired the person for ROT or RUT work, you can also report a preliminary tax reduction on the same form.

FileIt asks each question in English with the Swedish label beside it. It reads the recipient's year of birth from their personal identity number and checks that the pay is on the right row. It works out the contributions, the ROT/RUT reductions and box 10, the sum to pay, in whole kronor as Skatteverket's brochure does. It then prints everything into Skatteverket's own PDF, which is saved in your vault. You sign it by hand and post it. FileIt never sends it.

Who fills it: A private person or an estate that paid someone without F-tax for work
Sent to: Skatteverket, 205 30 Malmö (printed on the form)
When: Monthly. SKV 448 says by the 12th of the month after the payment (17 August for July, 17 January for December)
Rates on the form: 31.42 %, 10.21 % (born 1938-1958), 20.81 % (born 2003-2007, from April 2026, up to 25 000 kr)
Signature: By hand
Edition: SKV 4805 38 sv web 03 (2026, Swedish only)
Pages: 2 (page 2 is guidance)

Who needs to fill out SKV 4805 - Simplified employer return 2026?

Private households that paid someone without F-tax for work, in money or benefits: cleaning, gardening, painting, babysitting and the like.
Estates (dödsbon) paying for work.
People who take a ROT or RUT tax reduction for work by a person who isn't approved for F-tax.
Principals of a guardian (god man or förvaltare) whose fee is paid from their money.

When to use SKV 4805 - Simplified employer return 2026

In the month after you paid. One form per person and month. Add up several payments to the same person in a month.
The SKV 448 brochure says you need no return for less than 1 000 kr a year to one person. From 1 000 to 9 999 kr a year, the worker normally pays their own tax and fees, unless you agree otherwise. From 10 000 kr a year you must deduct tax and pay contributions.
Not for a contractor approved for F-tax. They pay their own tax and fees.
Not when the pay is a cost of your own business. Then the ordinary employer return applies.
To correct a return already sent, fill in a whole new form and give the correction date.

What you need before you start

Your own name, personal identity number and address.
The recipient's name, personal identity or coordination number and address.
The pay for the work, before tax and including benefits such as free board or lodging, but not materials.
The tax you deducted, normally 30 % (or 0 for a student with a low-income certificate).
For ROT or RUT work: the pay for that work, and for ROT work the property designation or the housing association's organisation number and flat number.
For a recipient living abroad: their A1/E101 certificate or your SINK decision, and their foreign tax number.

What’s on SKV 4805 - Simplified employer return 2026

The 2026 edition has 2 pages. FileIt asks for it in 8 parts:

Month of payment (Månad)Payer (you, the private employer)
Payer - you, the employer (Utbetalare)Payer (you, the private employer)
Recipient - who did the work (Mottagare)Recipient (who did the work)
Gross pay, contributions and tax deducted (Bruttolön, avgifter, skatteavdrag)Payer (you, the private employer)
ROT and RUT work: preliminary tax reduction (Skattereduktion för rot- och rutarbete)Payer (you, the private employer)
Sum to pay (Summa att betala)Payer (you, the private employer)
Recipient living abroad (Mottagaren)Recipient (who did the work)
Signature (Underskrift)Payer (you, the private employer)

How to fill out SKV 4805 - Simplified employer return 2026, step by step

1 Month, payer and recipient

Choose the month you paid in 2026. Leave the correction date blank unless this corrects an earlier return. Then give your own details and the recipient's, with both personal identity numbers.

2 Gross pay and contributions

Enter the pay on the row for the recipient's year of birth: box 04 (born 1959 or later), box 11 (born 1938-1958) or box 18 (born 2003-2007, from April 2026, up to 25 000 kr, with any excess in box 04). FileIt fills in boxes 07, 12 and 24. Recipients born 1937 or earlier carry no contributions.

3 Tax deduction

Box 06 is the pay the tax was deducted from, without expense reimbursements, and box 09 is the tax deducted. Both are mandatory. Enter 0 if you deducted no tax. Taxable expense reimbursements go in box 20, on their own.

4 ROT and RUT

If part of the pay was for ROT or RUT work, enter that pay in box 70, 72 or 74. FileIt works out the reduction in 71, 73 or 75 at the recipient's contribution rate. For ROT work, give where it was done.

5 Sum to pay, abroad and signature

Box 10 is the contributions plus the tax deducted, less the ROT/RUT reductions. For a recipient abroad, tick A1/E101 or SINK and add the foreign details. Then print your name and phone number under the signature.

Common mistakes to avoid

Putting the pay on the wrong row for the recipient's age.
Leaving boxes 06 and 09 blank. Page 2 says to enter 0 when no tax was deducted.
Using box 18 for payments made in January-March 2026, or putting more than 25 000 kr in it.
Including material costs in the pay, or adding expense reimbursements to boxes 04 or 06.
Forgetting to pay. The return and the payment to your tax account are due together.
Sending one form for several people. Use one form per recipient and month.

After you fill it out

Print the form and sign it by hand.

Post it to Skatteverket, 205 30 Malmö. FileIt doesn't send it.

Pay the sum in box 10 to your tax account, bankgiro 5050-1055. For online payment, page 2 says you need an OCR number, which you can work out at skatteverket.se/ocr.

Give the recipient a pay slip showing the pay before tax and the tax deducted (SKV 448). You don't need to file a separate statement of earnings.

Fill out SKV 4805 - Simplified employer return 2026 online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 37 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Skatteverket (Swedish Tax Agency) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start SKV 4805 - Simplified employer return 2026 now — it’s free

SKV 4805 - Simplified employer return 2026: frequently asked questions

Do I need this form if I hired a company?

No. If the person or company is approved for F-tax, they pay their own tax and contributions, and you report nothing.

What rate applies to young people in 2026?

For pay from 1 April 2026 to people born 2003-2007, the rate is 20.81 % on up to 25 000 kr a month (box 18). The rest of the pay carries the full 31.42 % (box 04). Payments made in January-March 2026 use box 04.

How is the ROT or RUT reduction worked out?

The SKV 448 brochure says it equals the employer contributions on the pay for that work. For example, 31.42 % of 2 000 kr is 628 kr. It is preliminary and settled in your annual tax assessment.

How do I correct a return I've already sent?

Page 2 says to fill in a whole new form with all the details, including the new figures, and give the correction date in the box at the top.

The recipient was born in 1935. What do I fill in?

No employer contributions are paid for people born 1937 or earlier. Report only the tax deduction, in boxes 06 and 09.

Does FileIt send the return or the payment?

No. FileIt fills Skatteverket's PDF and saves it in your vault. You sign it, post it and pay yourself.

Official sources

Blank form (PDF), published by Skatteverket (Swedish Tax Agency): https://www1.skatteverket.se/lcmp2/lc_webapp/secure/PdfServlet.do?formularID=4805&sprak=sv&format=pdf
Official instructions and guidance: https://www.skatteverket.se/privat/etjansterochblanketter/blanketterbroschyrer/blanketter/info/4805
Edition shown on this page: SKV 4805 38 sv web 03 (2026, 'Ny utgåva på grund av lagändringar') (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Skatteverket (Swedish Tax Agency) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.