What services can Aspia offer within the field of Expatriate Payroll?
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Can Aspia take care of registrations to the Swedish Tax Agency and other authorities?
Aspia handles registrations as an employer and for F-tax. We do this for Swedish entities, such as limited companies and branches, but also for foreign entities, with or without a permanent establishment. We support with the handling of reporting requirements related to the Posted Workers Directive and by providing expert advice on the applicable regulations.
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How can Aspia assist when it comes to social security for expatriates?
We interpret the applicable regulations, assess your employee´s social security belonging and calculate the social security fees. We apply for A1 certificates, alternatively certificates of coverage (CoC), depending on the applicable country combination. Within the EU we determine whether the posting or muli-state rules apply.
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How do I know I'm reporting the correct gross salary and tax for employees who have an agreed net salary?
We ensure the correct tax treatment of employees with agreed upon net salaries. We prepare net-to-gross calculations based on the agreed upon salary components and ensure the correct tax witholding and filing of the PAYE-return.
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Can Aspia assist with advice regarding the Economic employer concept?
Sweden has since January 2021 implemented the Economic Employer concept. When sending an employee to Sweden to perform work, we determine whether an Economic Employer situation is at hand or if the 183-day rule can be applied. For each scenario we provide expert advice on the requirements and handle the PAYE-reporting.
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Can our expatriates get support with their private income tax returns?
We prepare income tax returns for your employees and ensure correct taxation, based on Swedish tax legislation and the applicable double taxation treaty. We make an assessment of which income is to be included in the Swedish tax return, claim the appropriate deductions and ensure that double taxation is avoided, by applying the correct method (e.g. credit or exemption). Of course, we also handle employees who are Tax equalized
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Are Aspia able to assist with applying for deductions from social security fees for Research and Development?
For employees working with Research and Development, relief can be applied for from payment of social security fees. This can lead to significant cost savings for employers, especially considering that relief can be applied for retroactively, for up to six years.
At Aspia we have a team dedicated to working with R&D. The regulations and the application process are complex, but our consultants can handle the entire process on your behalf. -
Can Aspia handle applications for Expert tax relief for foreign researchers and experts?
On a case by case we assess whether your employee may be eligible for Expert tax relief. If this is the case, 25% of the employee´s remuneration will be exempt from tax. We make the assessment, collect and assess all relevant information, prepare and file the application to the responsible authority and handle all communication.
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Can Aspia handle the reporting of board member fees paid to board members residing abroad (outside of Sweden)?
The handling and reporting of board member fees is a complex issue, as the practical requirements concerning tax withholding and reporting and payment of social security fees differs, depending on which country the board member resides in. In some cases, it is also affected by where the work has been physically performed. In addition to that, the actual reporting to the SwedishTax Authority is highly complicated. Our consultants assess the situation on a case-by-case basis and ensure correct reporting.
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