Chapter 8 · The labour market and personal finances

En arbetsgivare erbjuder Noah lön utan skatteavdrag och vill dölja inkomsten. Vad gäller för Noah?

An employer offers Noah wages without withholding tax and wants to conceal the income. What applies to Noah?

1Lönen blir skattefri när den betalas kontantThe wage becomes tax-free if paid in cash
2Skattskyldigheten övergår helt till arbetsgivarenHis tax liability transfers entirely to the employer
3Skatten behöver redovisas först när anställningen slutarThe tax only needs to be reported when employment ends
✓Han kan själv bli skyldig att betala skatten i efterhandHe may have to pay the tax himself later

Correct answer: He may have to pay the tax himself later

An employer’s failure to withhold tax does not make wages tax-free. The employee may have to pay the tax later and must declare taxable income.

svartarbete · undeclared work

Source: Skatteverket: Så jobbar du vitt · Skatteavdrag, lönebesked och skyldighet att betala skatt i efterhand
Last checked: October 3, 2026

Lönen blir skattefri när den betalas kontant

The payment method does not determine whether income is taxable.

Skattskyldigheten övergår helt till arbetsgivaren

The employer’s duties do not remove the employee’s tax liability.

Skatten behöver redovisas först när anställningen slutar

Taxable wages must be declared for the correct year even if employment continues.