Summary of support measures
The number of lay- offs and the number of bankruptcies are increasing rapidly as corona virus progresses. Several support packages have been prepared by politicians in dialogue with government, business and industry organizations.For you as an entrepreneur, it is important to have a plan for the company's finances. Discuss the issue with your auditor/ authorized accounting consultant to help determine if, and if so, what support measures may be applicable to your particular business.
The newspaper Resultat has taken the help of Hans Peter Larsson, FAR responsible for taxation and Authorized Tax Advisor FAR to summarize the support that is currently in place.
STAFF
Staff costs are a big item for many companies. In the area, the following measures have been presented, among others:
Reduced employer contributions for employees.Valid during the period 1 March - 30 June, the declarations for March, April, May and June. During this period, the employer contribution will be reduced to 10.21 percent for the first 30 employees on a salary of no more than SEK 25,000 per employee and calendar month. For the part of the salary that exceeds SEK 25,000, full employer contributions are paid. The tax relief can at most amount to SEK 5,300 per employee per month.
“Employer's fees are also paid on severance pay, but they can also be reduced there. The company calculates and pays the employer fees itself. Already submitted declarations can be corrected, comments Hans Peter Larsson. "
Support for short-term work
Support for short-term work (what was previously called short-term leave) is handled by Tillväxtverket. The support can be given for six months with the possibility of a three month extension and is preliminary. One of the conditions is that a dividend or similar may not have been provided, but the exact extent or extent of the dividend is not specified.
The employer can reduce working hours by 20, 40, 60 or 80 percent and the salary cap for the support is SEK 44,000 a month. The highest support is SEK 26,030 per person per month if the salary exceeds SEK 44,000 per month and the reduction in working hours is 60 percent.
“Note that the opportunity to lay off 80 percent only applies during the period May 1 to July 31. In combination with the reduced employers 'fees, the state bears 86 percent of staff costs in May and June, but not in July when the reduced employers' fees currently do not apply, says Hans Peter Larsson. "
The premises
A support where the landlord lowers the rent for a tenant has been presented. The support means that a landlord who lowered the rent for a tenant in particularly vulnerable sectors can apply for support for up to 50 percent of the reduced rent. The landlord applies for compensation afterwards with the County Administrative Board. This state aid must be approved by the EU.
Charlotta Martinge
Read also: Resultat summarizes the support measures loans and taxes
As the situation can change quickly, it is a good idea to seek information from the basic source, such as the Riksdag / Government and the relevant authorities, such as the Swedish Tax Agency, the Swedish Companies Agency (Bolagsveret), Tullverket, and the Swedish Customs Administration (Tillväxtverket). Verksamt.se also collects information from several authorities, where there is also a lot of information translated into English