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Taxation in Sweden on salaries for an employee involves contributing to three different levels of government: the municipality, the county council, and the central government. Social security contributions are paid to finance the social security system. Income tax on salaries is deducted by the employer (a PAYE system) and paid directly by the employer to the Swedish Tax Agency (''Skatteverket''). The effective taxation rate in Sweden is commonly cited as among the highest in the world, see List of countries by tax rates. Sweden has a taxation system for income from work that combines an income tax (paid by the employee) with social security contributions (employers contributions) that are paid by the employer. The total salary cost for the employer is thereby the gross salary plus the social security contributions. The employer makes monthly preliminary deductions (PAYE) for income tax and also pays the social security contributions to the Swedish Tax Agency. Only the income tax deducted is visible on the salary slip. The income tax is contingent on the person being taxable in Sweden, and the social security contributions are contingent on the person being part of the Swedish social insurance plan. The income tax is finalised through a yearly tax assessment the year following the income year.〔'(Skatteverket.se: För arbetsgivare ), Swedish Tax Agency (in Swedish)〕 == Social security contributions == The specifics of the social security contributions (employer's contributions, also called payroll tax in English) may be found at the Swedish Tax Agency's Website.〔'(Skatteverket.se: Arbetsgivaravgifter ), Swedish Tax Agency (in Swedish)〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Sweden」の詳細全文を読む スポンサード リンク
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