Accounting

Accounting Standards Board (BFN)

Redovisningsrådet (RR)

Förvaltningsberättelse

Income Statement

Note

Social and other charges by law and agreements

 

BAS accounts:

75 Social and other charges by law and agreements    
7500 Social and other charges by law and agreements (gruppkonto)     
7510 Compulsory social contributions 7511 Social security contributions on salaries and allowances
    7512 Social security contributions for the benefit values
    7515 Social security contributions on taxable expenses
    7516 Social security contributions on fees
    7518 Social security contributions on gross salary, etc.
    7519 Social costs for holiday- and wage liabilities
7520 Employer contributions (new pension system)  7521 Employer contributions for the salaries and allowances (new pension system) 
    7522 Employer contributions for the benefit values (new pension system) 
    7525 Employer contributions on taxable expenses (new pension system) 
    7526 Employer contributions on fees (new pension system) 
    7528 Employer contributions on gross salary, etc.. (new pension system) 
    7529 Employer contributions for vacation- and wage liabilities (new pension system) 
7530 Special payroll tax 7531 The payroll tax on certain insurance payments, etc.
    7533 The payroll tax on pension costs
7550 Return of Tax on pension fellow    
7560 Employer contributions during 26 year    
7570 Premiums for Employment Insurance    
7580 Gruppförsäkringspremier 7581 Grupplivförsäkringspremier
    7582 Gruppsjukförsäkringspremier
    7583 Gruppolycksfallsförsäkringspremier
    7589 Other group insurance
7590 Other social and other charges by law and agreements    
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