Wage Garnishment – Kronofogden Decisions in Payroll

When the Swedish Enforcement Authority (Kronofogden) decides on wage garnishment, the employer must deduct an amount from pay and pay it to Kronofogden. The decision states two amounts: the attachment amount (utmätningsbelopp, deducted each month) and the protected amount (förbehållsbelopp, which the employee always keeps). The protected amount comes first.

This applies to Vendion Payroll. With an external payroll system the decision is entered there.

Enter the decision

Go to Personal ▸ Löner ▸ Löneutmätning and fill in:

• the person,
• type: Fast belopp per månad (fixed amount per month) or Allt över förbehållsbeloppet (everything above the protected amount),
• the attachment amount (for a fixed amount) and the protected amount, in whole kronor,
• the first payment month,
• Kronofogden's decision number.

Check the amounts against the decision before saving: they are deducted from pay. Nobody can enter a decision that concerns themselves.

How the deduction is calculated

The deduction is taken from pay after tax, in whole kronor:

• Fixed amount: the attachment amount, but never more than what remains above the protected amount.
• Everything above the protected amount: all of it.

Garnishment is deducted before instalments on claims. It appears on the payslip as Löneutmätning (Kronofogden) and is booked on account 2750 until paid in.

Final pay, holiday compensation and extra pay

For final pay, holiday compensation when employment ends and an extra run, Kronofogden calculates the protected amount separately. The payroll run therefore stops the person until you enter Kronofogden's decision for that month as a special decision (a checkbox when entering the decision). A special decision applies only to that month, ahead of the ordinary one.

The monthly list for Kronofogden

Under Månadslista till Kronofogden, choose the payment month and press Visa listan. The list shows per person what was deducted and a deviation when the amount could not be deducted, for example Slutat (left) or Annan orsak (other reason: pay did not cover it after the protected amount, or no pay was made). The total to pay in is shown below the list.

Download the CSV file and upload it in Kronofogden's e-service Rapportering. There you get a reference number to use when paying in the total. Vendion sends nothing to Kronofogden.

End a decision

When Kronofogden lifts the decision, or the person leaves, end it with Avsluta…. The end applies from a payment month, never a month in which something has already been deducted.