system
From 1 July 2022, social insurance contribution codes are changing:
- for the persons who have a business license;
- for the persons carrying out individual activities;
- for the persons carrying out individual agricultural activities;
- for the owners of inactive companies;
- for the members of partnerships;
- for the self-insured by the compulsory health insurance (PSD).
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Important! The insured not listed in this table continue to pay contributions in the usual manner and the contribution codes do not change for them.
| Group of persons |
Name of contributions |
Contributions |
Late fees |
Fines |
|
Persons carrying out individual activities |
State social insurance (VSD):
|
444 |
||
| PSD, routine contributions | ||||
| PSD, from income received last year and cover of debt | ||||
| Contributions and interest paid according to deferred payment agreements | ||||
|
Persons who carry out individual agricultural activities, ESU equals 4 and more |
VSD:
|
444 | ||
| PSD, routine contributions | ||||
| PSD, from income received last year and cover of debt | ||||
| Contributions and interest paid according to deferred payment agreements | ||||
| Persons who carry out individual agricultural activities, when ESU is more than 2 but less than 4+ VAT payers |
PSD, routine contributions |
444 | ||
| PSD, from income received last year and cover of debt | ||||
| Contributions and interest paid according to deferred payment agreements | ||||
| Owners of individual companies, real members of general partnerships, members of small partnerships (when the individual company, general partnership and small partnership are inactive) | PSD, routine contributions, cover of debt | 444 | ||
| Contributions and interest paid according to deferred payment agreements | ||||
| Persons who carry out individual agricultural activities, ESU equals 2 and less |
PSD, routine contributions |
444 | ||
| PSD, cover of debt | ||||
| Contributions and interest paid according to deferred payment agreements | ||||
| Persons who carry out activities with a business licence |
VSD:
|
444 | ||
| PSD, routine contributions | ||||
| PSD, paid once a year and cover of debt | ||||
| Contributions and interest paid according to deferred payment agreements | ||||
| Group of persons |
Name of contributions |
Contributions |
Late fees |
Debt |
| Self-insured persons | PSD, ongoing contributions | 444 | ||
| PSD, debt | ||||
| Contributions and interest paid according to deferred payment agreement | ||||
- firstly, personal debts of PSD contributions, interest, fines, late fees are covered;
- then PSD contributions of the current month are covered;
- after that – the person’s debts of VSD contributions, interest, fines, late fees;
- VSD contributions of the current month are covered last.
- the oldest debt of contributions;
- the oldest debt of interest;
- the oldest debt of fines;
- the oldest debt of late fees.
Important!
- If, during the distribution of the paid amounts, you have a valid decision / deferral agreement regarding deferral of payment of the VSD and / or PSD contributions (late fees, fines), the paid amounts are used to cover only that part of the deferred debt of which payment terms in accordance with the decision / deferral agreement regarding the deferral of contributions are already over.
- If, after the distribution of the paid amounts, all the person’s debts and PSD contributions of the current month are covered and / or the person has no debts or accrued PSD contributions for the current month, the paid amounts (part thereof) are displayed in the personal “Sodra” account for the resident until the next distribution of the paid amounts.
From 1 July 2022 natural persons who have a business license, who carry out individual activities, who carry out agricultural activities, members of inactive companies / partnerships, persons who are self-insured by PSD must pay social insurance contributions with one contribution code – 444.
Important! If you have paid social insurance contributions (VSD, PSD or contributions according to a deferred payment agreement, etc.) via your online banking using the created payment template or you have set automatic periodic payment of contributions - be sure to correct the data and specify the new contribution code – 444.
Otherwise, as of 1 July 2022 the contributions paid with an incorrect contribution code may not be credited or credited late.
When paying the contributions, select the account of the bank from which you shall pay them.
For example, if you use AB “Swedbank” services, pay the contributions to the “Swedbank” account of “Sodra”. You can find all the “Sodra” accounts to which you can pay the contributions here.
If you pay contributions to “Sodra” on behalf of another person, indicate the name of the person or company for whom you are paying (Name Surname or name of company / institution), code (personal code or legal entity code), contribution code and the amount to be paid. In most cases, in electronic banking systems, when paying contributions for other persons, it is necessary to fill in the data of the “Initial payer”.
In the personal “Sodra” account for the resident, in the menu section “Payment of contributions” for the persons who have a business license, who carry out individual activities, individual agricultural activities, owners of inactive companies, members of partnerships and individuals self-insured by PSD, all the relevant information about incurred debts and fines, late fees, interest, current month contributions, overpayments is displayed in one place.
Also, in the menu section “Payment of contributions” you can pay contributions for several different activities with one contribution code, and the paid contributions are automatically credited according to the methodology of distribution of contributions.
Contributions paid with an incorrect contribution code may not be credited or may not be credited immediately. Also, paying contributions with the wrong contribution code may terminate your VSD and / or PSD insurance, so it is very important that from 1 July 2022 the above-mentioned persons pay social insurance contributions with one payment code – 444.
Yes. If the payment of contributions is postponed for you and you pay the contributions according to the schedule specified in the deferred payment agreement, from 1 July 2022 you must pay the contributions specified in the schedule, which you have not yet paid, and the accrued interest using the new payment code – 444.
Important! These changes are valid only for natural persons who entered into the deferred payment agreement as natural persons having a business license, carrying out individual activities, carrying out agricultural activities, members of inactive companies / partnerships, individuals self-insured by PSD.
