{"id":11775,"date":"2026-05-03T11:13:00","date_gmt":"2026-05-03T09:13:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/skatteavdrag-pa-engangsbelopp\/"},"modified":"2026-05-22T14:09:54","modified_gmt":"2026-05-22T12:09:54","slug":"skatteavdrag-pa-engangsbelopp","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/skatteavdrag-pa-engangsbelopp\/","title":{"rendered":"Skatteavdrag p\u00e5 eng\u00e5ngsbelopp"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Vid ber\u00e4kning av skatteavdrag p\u00e5 eng\u00e5ngsbelopp som betalas ut till en arbetstagare vid sidan av personens vanliga l\u00f6n ska nedanst\u00e5ende tabeller anv\u00e4ndas.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Om du betalar ers\u00e4ttning till en arbetstagare och det inte \u00e4r en regelbunden betalning och inte heller en ers\u00e4ttning som avser en s\u00e4rskild tidsperiod r\u00e4knas det som en eng\u00e5ngsutbetalning. Till s\u00e5dana utbetalningar r\u00e4knas retroaktiv l\u00f6n, semesterers\u00e4ttning, vissa ackordsers\u00e4ttningar, retroaktiv livr\u00e4nta, avg\u00e5ngsvederlag, tantiem samt vissa provisioner och arvoden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Med \u00e5rsl\u00f6n menas den anst\u00e4lldes ber\u00e4knade totala bruttoinkomst&nbsp;<em>inklusive<\/em>&nbsp;eng\u00e5ngsbeloppet. F\u00f6rm\u00e5ner och sjukpenning ska ocks\u00e5 r\u00e4knas med.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Skatteavdrag p\u00e5 eng\u00e5ngsbelopp 2025<\/h4>\n\n\n\n<h5 class=\"wp-block-heading\">Utbetalningar under 2026<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Om den huvudsakliga \u00e5rsinkomsten utg\u00f6rs av arbetsinkomster:<\/p>\n\n\n\n<figure class=\"wp-block-table border-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">\u00c5rsl\u00f6n i kronor<\/th><th rowspan=\"2\">Skatteavdrag i<br>% av eng\u00e5ngsbelopp<\/th><\/tr><tr><th>L\u00e4gst<\/th><th>H\u00f6gst<\/th><\/tr><\/thead><tbody><tr><td>0<\/td><td>25 041<\/td><td>0%<\/td><\/tr><tr><td>25 042<\/td><td>82 800<\/td><td>10%<\/td><\/tr><tr><td>82 801<\/td><td>192 000<\/td><td>21%<\/td><\/tr><tr><td>192 001<\/td><td>477 600<\/td><td>26%<\/td><\/tr><tr><td>477 601<\/td><td>660 000<\/td><td>34%<\/td><\/tr><tr><td>660 001<\/td><td><\/td><td>54%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Om arbetstagarens huvudsakliga \u00e5rsinkomst utg\u00f6rs av pension mm:<\/p>\n\n\n\n<figure class=\"wp-block-table border-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">\u00c5rsl\u00f6n i kronor<\/th><th rowspan=\"2\">Skatteavdrag i<br>% av eng\u00e5ngsbelopp<\/th><\/tr><tr><th>L\u00e4gst<\/th><th>H\u00f6gst<\/th><\/tr><\/thead><tbody><tr><td>0<\/td><td>65 800<\/td><td>0%<\/td><\/tr><tr><td>65 801<\/td><td>477 600<\/td><td>26%<\/td><\/tr><tr><td>477 601<\/td><td>463 000<\/td><td>29%<\/td><\/tr><tr><td>463 001<\/td><td>660 000<\/td><td>34%<\/td><\/tr><tr><td>660 001<\/td><td><\/td><td>55%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"block-heading wp-block-paragraph\">SKVFS 2025:21<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Utbetalningar under 2025<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Om den huvudsakliga \u00e5rsinkomsten utg\u00f6rs av arbetsinkomster:<\/p>\n\n\n\n<figure class=\"wp-block-table border-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">\u00c5rsl\u00f6n i kronor<\/th><th rowspan=\"2\">Skatteavdrag i<br>% av eng\u00e5ngsbelopp<\/th><\/tr><tr><th>L\u00e4gst<\/th><th>H\u00f6gst<\/th><\/tr><\/thead><tbody><tr><td>0<\/td><td>24 872<\/td><td>0%<\/td><\/tr><tr><td>24 873<\/td><td>83 100<\/td><td>10%<\/td><\/tr><tr><td>83 101<\/td><td>190 600<\/td><td>21%<\/td><\/tr><tr><td>190 601<\/td><td>475 200<\/td><td>28%<\/td><\/tr><tr><td>475 201<\/td><td>643 100<\/td><td>34%<\/td><\/tr><tr><td>643 101<\/td><td>&nbsp;<\/td><td>54%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Om arbetstagarens huvudsakliga \u00e5rsinkomst utg\u00f6rs av pension mm:<\/p>\n\n\n\n<figure class=\"wp-block-table border-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">\u00c5rsl\u00f6n i kronor<\/th><th rowspan=\"2\">Skatteavdrag i<br>% av eng\u00e5ngsbelopp<\/th><\/tr><tr><th>L\u00e4gst<\/th><th>H\u00f6gst<\/th><\/tr><\/thead><tbody><tr><td>0<\/td><td>65 300<\/td><td>0%<\/td><\/tr><tr><td>65 301<\/td><td>118 800<\/td><td>23%<\/td><\/tr><tr><td>118 101<\/td><td>190 600<\/td><td>20%<\/td><\/tr><tr><td>190 601<\/td><td>475 200<\/td><td>28%<\/td><\/tr><tr><td>475 201<\/td><td>643 100<\/td><td>34%<\/td><\/tr><tr><td>643 101<\/td><td>&nbsp;<\/td><td>55%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"block-heading wp-block-paragraph\">SKVFS 2024:23<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><strong>Med&nbsp;Lundify&nbsp;sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"block-heading wp-block-paragraph\"><\/p>\n\n\n\n<div>\n<div id=\"year-2020\">\n<p class=\"reference\">&nbsp;<\/p>\n<\/div>\n<div id=\"year-2019\">&nbsp;<\/div>\n<\/div>\n\n\n\n<p class=\"reference wp-block-paragraph\"><style>\ntable {<br \/>\nfont-family: 'Open sans', arial, sans-serif;<br \/>\nborder-collapse: collapse;<br \/>\nwidth: 100%;<br \/>\ncolor: #333333;<br \/>\nborder: 1px #2f4a67;<br \/>\n}<\/p>\n<p>td, th {<br \/>\nborder: 1px solid #c1c1c1;<br \/>\ntext-align: center;<br \/>\npadding: 4px;<br \/>\nwidth: 60px;<br \/>\n}<\/p>\n<p>th {<br \/>\nbackground-color: #2f4a67;<br \/>\ncolor: #ffffff;<br \/>\n}<\/p>\n<p>tr:nth-child(even) {<br \/>\nbackground-color: #d7e7f1;<br \/>\n}<br \/>\n<\/style><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vid ber\u00e4kning av skatteavdrag p\u00e5 eng\u00e5ngsbelopp som betalas ut till en arbetstagare vid sidan av personens vanliga l\u00f6n ska tabellerna i denna artikel anv\u00e4ndas.<\/p>\n","protected":false},"featured_media":39120,"menu_order":0,"template":"","categories":[],"class_list":["post-11775","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"version-history":[{"count":9,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11775\/revisions"}],"predecessor-version":[{"id":57664,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11775\/revisions\/57664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/39120"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}