A school-aged persons who are working on the summer projects and earn less than 20431kr during 2022, do not need to pay income tax on these earnings. There is a form to be filled and submit to the Employer, SKV434 and no need to notify the Skatteverket separately.
If a school-aged person earns more than 20431kr during year 2022, there is income tax to be paid on it though less than according to usual taxation rate. Form SKV4301 needs to be applied to Skatteverket to estimate the exact income tax rate. Skatteverket will reply with a decision that must be submitted to the Employer.
In case the Employer has deducted larger amount than needed according to this regulation, the excess amount will be returned earliest in April next year.