2024-04-102023/24:SkU15 · p.1SkUTaxation
Visible taxes and fees
What's at stake: The outcome affects how clearly employees and consumers can see how much tax and fees are deducted from their pay or paid on purchases. It also concerns the administrative burden that would fall on employers and businesses if such disclosure became mandatory.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether employers and authorities should be legally required to disclose taxes and fees more clearly on payslips and receipts, or whether the current voluntary approach should remain.
Yes Yes — the committee proposal
The Committee recommends rejecting the motions calling for a statutory duty to disclose taxes and fees. It notes that individual-level employer reporting already lets employees see wage and tax-deduction data via the Tax Agency's 'My pages', and welcomes the government's move to have a inquiry examine requiring public-sector employers to state paid social contributions at payout. However, the Committee does not want to burden businesses and authorities with a new statutory disclosure requirement.
No No — the reservations
Reservation 1 (SD)
The reservation (SD) calls for greater tax transparency by requiring monthly payslips to also show the social contributions levied on wages, the annual final tax statement to include an easy-to-understand chart-based summary of taxes and fees paid, and receipts to more clearly show the share of excise duties in the price. The reasoning is that citizens otherwise lack sufficient knowledge of what taxes they pay, which amounts to a democratic deficit.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by SD.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 20/1/0/3 | departs from the plan | confidence: low | not addressed |
| S | Yes | Yes 92/0/0/14 | follows the plan | confidence: low | not addressed |
| MP | No | Yes 13/0/0/5 | departs from the plan | confidence: low | derived |
| C | Yes | Abstain 0/0/21/3 | departs from the plan | confidence: low | derived |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: low | derived |
| KD | No | Yes 14/0/0/5 | departs from the plan | confidence: high | not addressed |
| M | Yes | Yes 59/0/0/9 | follows the plan | confidence: low | derived |
| SD | No | No 0/63/0/9 | follows the plan | confidence: medium | derived |
Broke with the party line
| VGudrun Nordborg (V, Västerbottens län) | No — party line: Yes |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag rejects the motions 2023/24:229 by Hans Eklind and Yusuf Aydin (both KD), 2023/24:644 by Ann-Sofie Lifvenhage (M), 2023/24:747 by Jan Ericson (M), 2023/24:1125 by Helena Storckenfeldt and Lars Püss (both M), 2023/24:1411 by Josefin Malmqvist (M) amendments 1 and 2, 2023/24:1412 by Marie-Louise Hänel Sandström (M), 2023/24:1655 by Per Söderlund et al. (SD) amendment 1, 2023/24:1656 by Per Söderlund et al. (SD) amendment 13, 2023/24:2110 by Jesper Skalberg Karlsson and Anna af Sillén (both M) amendments 1 and 2, 2023/24:2271 by Carl Nordblom (M), 2023/24:2480 by Helena Lindahl et al. (C) amendment 3 and 2023/24:2527 by Markus Wiechel and Alexander Christiansson (both SD) amendments 1-4.
Original (Swedish)
Riksdagen avslår motionerna 2023/24:229 av Hans Eklind och Yusuf Aydin (båda KD), 2023/24:644 av Ann-Sofie Lifvenhage (M), 2023/24:747 av Jan Ericson (M), 2023/24:1125 av Helena Storckenfeldt och Lars Püss (båda M), 2023/24:1411 av Josefin Malmqvist (M) yrkandena 1 och 2, 2023/24:1412 av Marie-Louise Hänel Sandström (M), 2023/24:1655 av Per Söderlund m.fl. (SD) yrkande 1, 2023/24:1656 av Per Söderlund m.fl. (SD) yrkande 13, 2023/24:2110 av Jesper Skalberg Karlsson och Anna af Sillén (båda M) yrkandena 1 och 2, 2023/24:2271 av Carl Nordblom (M), 2023/24:2480 av Helena Lindahl m.fl. (C) yrkande 3 och 2023/24:2527 av Markus Wiechel och Alexander Christiansson (båda SD) yrkandena 1-4.
Riksdag decision: The Riksdag said no to approximately 90 proposals in motions on tax procedures and population registration from the general motion period 2023. The Riksdag refers, among other things, to ongoing work in the area. The motions deal with, among other things, visible taxes and fees, self-employment tax (F-skatt) and business activities, as well as protected information.
Counter-proposals
- The counter-proposal wants to increase tax transparency through clearer information on pay slips and annual tax statements with diagrams showing how funds are distributed. (SD) — Reservation 1
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan says nothing about how taxes and fees should be reported for employees and customers.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan says nothing about how taxes and fees should be reported for employees and customers. The closest underlying principle is that a general welfare system should provide great overview and transparency, and that public transparency and the ability to hold power accountable are democracy's building blocks. Based on that principle, the plan weakly supports increased transparency about what is paid in, even though the plan's purpose for taxes is different from the counter-proposal's.
Original (Swedish)
Planen säger ingenting om hur skatter och avgifter ska redovisas för anställda och kunder. Närmast liggande princip är att ett generellt välfärdssystem ska ge stor överblick och insyn, och att offentlighet och möjligheten att utkräva ansvar av makten är demokratins byggstenar. Utifrån den principen talar planen svagt för ökad öppenhet om vad som betalas in, även om planens syfte med skatterna är ett annat än motförslagets.
- overview and transparency in welfaredecisive»Ett generellt välfärdssystem baserat på tillit till medborgarna ger en effektiv administration samt stor överblick och insyn.« (party programme ↗)“A general welfare system based on trust in citizens provides efficient administration as well as great overview and transparency.”
- public transparency as democracy's foundation»föreningsfriheten, yttrande- och tryckfriheten, offentlighetsprincipen« (party programme ↗)“freedom of association, freedom of expression and press freedom, the principle of public transparency”
- hold power accountable»Att återupprätta politikens roll, och utkräva ansvar från de som bestämmer, är något som du är med och gör.« (2022 manifesto ↗)“To restore politics' role and hold those who decide accountable is something you are part of doing.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The counter-proposal's premise is that tax should be made visible as an individual cost.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal's premise is that tax should be made visible as an individual cost. The plan's basic view is the opposite: we of course pay jointly for each other's care, the tax system's most important task is to finance welfare, and the programme warns against an incentive society where everything has a price. The plan also does not want to add more bureaucracy. Based on derivation the plan rejects the demand, but the reasoning is principled.
Original (Swedish)
Motförslagets premiss är att skatten ska göras synlig som en individuell kostnad. Planens grundsyn är den motsatta: vi betalar självklart gemensamt för varandras vård, skattesystemets viktigaste uppgift är att finansiera välfärden, och programmet varnar för ett incitamentssamhälle där allt får ett pris. Planen vill dessutom inte lägga på mer byråkrati. Härlett avvisar planen kravet, men underlaget är principiellt.
- solidarity-based joint financingdecisive»Och självklart betalar vi gemensamt för okända medmänniskors förlossning, strålbehandling och insulinsprutor.« (2022 manifesto ↗)“And of course we pay jointly for unknown fellow citizens' childbirth, radiation therapy and insulin injections.”
- tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
- criticism of incentive society»När allt har ett pris har ingenting något värde.« (party programme ↗)“When everything has a price, nothing has any value.”
- not more bureaucracy»Villkor ska ställas så att pengarna till välfärden verkligen går till dess medarbetare – inte mer byråkrati.« (2022 manifesto ↗)“Conditions should be set so that money for welfare really goes to its employees – not more bureaucracy.”
The party programme requires that a participatory democracy rests on easily accessible information and that citizens always shall be able to scrutinise power.
Plan documents: party programme
Reasoning and quotes
The party programme requires that a participatory democracy rests on easily accessible information and that citizens always shall be able to scrutinise power. Clearer disclosure of taxes and fees on salary statements, final tax assessments and receipts is such an information measure. The plan's requirement for clear labelling for informed choices points in the same direction, even though the plan does not address the issue directly.
Original (Swedish)
Partiprogrammet kräver att en deltagande demokrati vilar på lättillgänglig information och att medborgarna alltid ska kunna granska makten. Tydligare redovisning av skatter och avgifter på lönebesked, slutskattebesked och kvitton är en sådan informationsåtgärd. Planens krav på tydlig märkning för upplysta val pekar åt samma håll, även om planen inte behandlar frågan direkt.
- easily accessible informationdecisive»En deltagande demokrati kräver lättillgänglig information« (party programme ↗)“A participatory democracy requires easily accessible information”
- scrutiny of power»Medborgarna ska alltid kunna granska makten.« (party programme ↗)“Citizens shall always be able to scrutinise power.”
- openness in common matters»Våra gemensamma angelägenheter ska hanteras med öppenhet, respekt, fri debatt och demokratiska beslut.« (party programme ↗)“Our common affairs shall be handled with openness, respect, free debate and democratic decisions.”
- avoid unnecessary administration»Onödig byråkrati ska undvikas genom ett aktivt regelförenklingsarbete.« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active regulatory simplification.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan's clearest commitment that hits the requirement is to clear away regulatory red tape and unnecessary rules and bureaucracy for businesses; a new statutory obligation to report taxes and charges on payslips and receipts adds administration instead.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's clearest commitment that hits the requirement is to clear away regulatory red tape and unnecessary rules and bureaucracy for businesses; a new statutory obligation to report taxes and charges on payslips and receipts adds administration instead. The plan's transparency commitments concern public power – anti-corruption agency and lobbying register – not new reporting requirements on employers. The conclusion is therefore derived and uncertain.
Original (Swedish)
Planens tydligaste åtagande som träffar kravet är att rensa upp i regelträsket och bland överflödiga regler och byråkrati för företagen; en ny lagstadgad skyldighet att redovisa skatter och avgifter på lönebesked och kassakvitton lägger i stället till administration. Planens transparensåtaganden gäller den offentliga makten – antikorruptionsmyndighet och lobbyregister – inte nya uppgiftskrav på arbetsgivare. Slutsatsen är därför härledd och osäker.
- reduce business regulatory burdendecisive»Rensa upp i regelträsket för entreprenörer, stora som små. Vi vill införa en ny och förenklad företagsform för mikroföretag, så att fler ska våga testa att driva företag.« (2022 manifesto ↗)“Clear away regulatory red tape for entrepreneurs, large and small. We want to introduce a new and simplified business form for micro-enterprises, so that more dare to try running a business.”
- away with unnecessary bureaucracy»Dyra, krångliga och innovationshämmande regelverk ligger som en våt filt över delar av landsbygden. Vi ska rensa upp bland överflödiga regler och byråkrati.« (2022 manifesto ↗)“Expensive, complicated and innovation-inhibiting regulations lie like a wet blanket over parts of rural Sweden. We shall clear away unnecessary rules and bureaucracy.”
- transparency in public power»Sverige ska bli ännu mer transparent. Vi vill inrätta en antikorruptionsmyndighet, skärpa regler mot korruption och införa ett lobbyregister.« (2022 manifesto ↗)“Sweden shall become even more transparent. We want to establish an anti-corruption agency, tighten anti-corruption rules and introduce a lobbying register.”
- good conditions for small business»Goda villkor för entreprenörer, egenföretagare och små företag är därför avgörande för att skapa nya jobb.« (party programme ↗)“Good conditions for entrepreneurs, self-employed and small businesses are therefore crucial for creating new jobs.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan demands a tax system that is as simple and transparent as possible and tax levels that are easy to understand, and establishes that there must be a clear connection between benefits and paid premiums.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan demands a tax system that is as simple and transparent as possible and tax levels that are easy to understand, and establishes that there must be a clear connection between benefits and paid premiums. Making social fees and excise taxes visible to the individual serves precisely that transparency. That the measure increases companies' administration is an opposing consideration in the plan, but the transparency requirement weighs more heavily here.
Original (Swedish)
Planen kräver ett skattesystem som är så enkelt och transparent som möjligt och skattenivåer som är lättförståeliga, och slår fast att det ska finnas ett tydligt samband mellan förmåner och inbetalade premier. Att synliggöra sociala avgifter och punktskatter för den enskilde tjänar just den transparensen. Att åtgärden ökar företagens administration är en motstående hänsyn i planen, men transparenskravet väger tyngre här.
- simple and transparent tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall favor wealth-creating forces, be as simple and transparent as”
- visible connection between fee and benefit»Det ska finnas ett tydligt samband mellan förmåner och inbetalade premier.« (party programme ↗)“There must be a clear connection between benefits and paid premiums.”
- easy to understand taxes»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage entrepreneurship, education and investment.”
- reduced administrative burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och« (party programme ↗)“The regulatory burden on small businesses shall decrease, through efforts at municipal, national and”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The party programme states that the aim must be a tax system that is transparent and ethically legitimate and which is perceived as fair by citizens.
Plan documents: party programme
Reasoning and quotes
The party programme states that the aim must be a tax system that is transparent and ethically legitimate and which is perceived as fair by citizens. To make social charges visible on pay slips, provide educational summaries of paid taxes and show excise duties' share on receipts is precisely such transparency. The programme's demands to counter bureaucracy qualify but do not overturn the conclusion.
Original (Swedish)
Principprogrammet slår fast att strävan måste vara ett skattesystem som är transparent och etiskt legitimt och som upplevs som rimligt av medborgaren. Att synliggöra sociala avgifter på lönebeskedet, ge en pedagogisk sammanställning av inbetalda skatter och visa punktskatternas andel på kvitton är just sådan transparens. Programmets krav på att motverka byråkrati kvalificerar men vänder inte slutsatsen.
- transparent tax systemdecisive»Strävan måste därför vara att skattesystemet är transparent och etiskt legitimt.« (party programme ↗)“The aim must therefore be that the tax system is transparent and ethically legitimate.”
- tax system perceived as fair»Skatte-, bidrags- och socialförsäkringssystemen ska sammantaget ta hänsyn till familjesituationen och försörjningsansvaret samt upplevas som rimligt av medborgaren.« (party programme ↗)“Tax, benefit and social insurance systems must as a whole take account of family situation and financial support responsibility and be perceived as fair by citizens.”
- visibility in one's own salary»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen lön eller pension innan kompletterande bidrag betalas ut.« (party programme ↗)“The tax system shall be designed so that the individual as far as possible can retain their own salary or pension before supplementary benefits are paid out.”
- avoid administrative burden»Byråkrati och krångliga regler ska motverkas.« (party programme ↗)“Bureaucracy and complicated rules shall be countered.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The counter-proposal requires new legally mandated reporting requirements on wage statements and cash receipts.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal requires new legally mandated reporting requirements on wage statements and cash receipts. The plan's concrete commitment goes in the opposite direction: one-third of companies' administration costs and one-third of regulatory red tape shall be removed, and it shall be easy to do right. The plan's ambition that taxpayers get value for money concerns how tax funds are used, not new information requirements on companies.
Original (Swedish)
Motförslaget kräver nya lagstadgade redovisningsskyldigheter på lönebesked och kassakvitton. Planens konkreta åtagande går åt motsatt håll: en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet ska bort, och det ska vara lätt att göra rätt. Planens ambition att skattebetalaren ska få valuta för pengarna handlar om hur skattemedlen används, inte om nya informationskrav på företagen.
- one-third less administrationdecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one-third of companies' administrative costs and one-third of regulatory red tape”
- easy to do right»Där det är lätt att göra rätt – för att en tredjedel av regelkrånglet tagits bort.« (2022 manifesto ↗)“Where it is easy to do right – because one-third of the regulatory red tape has been removed.”
- value for tax money»Du som betalar in skatt ska också få valuta för dina inbetalade skattepengar.« (2022 manifesto ↗)“You who pay in tax should also get value for the tax money you have paid in.”
The plan requires increased transparency and possibilities for accountability and demands clear results for each public investment, and emphasizes that Sweden has nearly the world's highest tax burden without corresponding welfare.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan requires increased transparency and possibilities for accountability and demands clear results for each public investment, and emphasizes that Sweden has nearly the world's highest tax burden without corresponding welfare. The counter-proposal's demand to make social contributions, excise taxes and tax payments visible to citizens follows from this. The plan therefore supports the demand, despite also wanting to keep down business administration.
Original (Swedish)
Planen kräver att transparensen och möjligheten till ansvarsutkrävande ökar och att tydliga resultat begärs för varje offentlig satsning, och betonar att Sverige har nära världens högsta skattetryck utan motsvarande välfärd. Motförslagets krav på att synliggöra sociala avgifter, punktskatter och skatteinbetalningar för medborgarna följer av detta. Planen stöder därför kravet, trots att den också vill hålla nere företagens administration.
- increased transparency and accountabilitydecisive»Tjänstemannaansvar ska införas och åtgärder ska genomföras för att öka transparensen och möjligheten att utkräva politiskt ansvarsutkrävande.« (2022 manifesto ↗)“Official accountability should be introduced and measures implemented to increase transparency and the possibility to enforce political accountability.”
- highlight high tax burden»Sverige har nära världens högsta skattetryck, men långt från världens bästa välfärd.« (2022 manifesto ↗)“Sweden has nearly the world's highest tax burden, but far from the world's best welfare.”
- responsibility for tax funds»Politiker har ett ansvar gentemot medborgarna att deras hårt förvärvade pengar används effektivt och inte slösas bort.« (2022 manifesto ↗)“Politicians have a responsibility to citizens that their hard-earned money is used efficiently and not wasted.”
- results reporting»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for each public investment”
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Sources and documents
- The committee report on riksdagen.se (2023/24:SkU15)
- Committee report full text (HB01SkU15)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:110 — Avskaffande av taxeringsvärdet för fastigheter av Margareta Cederfelt (M)
- Motion 2023/24:1125 — Ett legitimt skattesystem av Helena Storckenfeldt och Lars Püss (båda M)
- Motion 2023/24:1315 — Skatteavtal med Portugal av Fredrik Olovsson (S)
- Motion 2023/24:1323 — Nytt skatteavtal med Grekland av Fredrik Olovsson (S)
- Motion 2023/24:1396 — Ingen plats för hederskultur i ett demokratiskt och jämställt samhälle av Ann-Sofie Alm (M)
- Motion 2023/24:1411 — Redovisning av vad skattepengarna går till av Josefin Malmqvist (M)
- Motion 2023/24:1412 — Osynliga skatter av Marie-Louise Hänel Sandström (M)
- Motion 2023/24:1628 — För ett tryggare Malmö och Sverige av Niels Paarup-Petersen (C)
- Motion 2023/24:1633 — Sveriges 13 sämsta lagar av Rickard Nordin och Niels Paarup-Petersen (båda C)
- Motion 2023/24:1655 — Skatteförfarande av Per Söderlund m.fl. (SD)
- Motion 2023/24:1656 — Punktskatt av Per Söderlund m.fl. (SD)
- Motion 2023/24:1678 — Kvinnor som lever gömda av Alexandra Völker och Azadeh Rojhan (båda S)
- Motion 2023/24:1706 — F-skatt av Mattias Ottosson m.fl. (S)
- Motion 2023/24:1714 — Vikten av hästföretagares betydelse av Alexandra Anstrell (M)
- Motion 2023/24:1822 — Höjt gränsbelopp på kontrolluppgift för föreningar av Anne-Li Sjölund (C)
- Motion 2023/24:1833 — Ofrivilligt egenföretagande av Johanna Haraldsson m.fl. (S)
- Motion 2023/24:1837 — Regelverk om antalet folkbokförda i en och samma bostad av Ann-Christine Frohm Utterstedt (SD)
- Motion 2023/24:193 — Handläggningstiderna vid bouppteckning av Magnus Jacobsson (KD)
- Motion 2023/24:1995 — Rimliga avgifter för betalningspåminnelser av Magnus Manhammar (S)
- Motion 2023/24:2057 — Bekämpande av skatteflykt och skatteundandragande av Anna Wallentheim m.fl. (S)
Source: The Swedish Parliament