FINANCE GUIDE
Tax and VAT when invoicing without a company
The invoice amount is not the same as salary. VAT is handled separately, while WorkNode’s fee and employer contributions affect gross salary before preliminary tax is deducted.
01 · THE FULL PICTURE
From invoice amount to net salary
The invoice amount excluding VAT is the starting point for the salary calculation. When the assignment is subject to VAT, VAT is added to the client invoice, but it is not part of the salary basis.
WorkNode’s service fee follows the applicable plan. Employer contributions and gross salary are then calculated. Preliminary tax is deducted from gross salary before net salary is paid.
This is general information, not personal tax advice. Your actual tax and the treatment of the assignment depend on current rules and your circumstances.
02 · VAT
VAT
WorkNode assesses VAT based on the service, the client and where the service is deemed supplied. Sweden’s most common VAT rate is not automatically correct for every assignment.
For a client abroad, the client type, country, VAT number and type of service require a separate check.
Read about invoicing a client abroad →03 · EMPLOYER COST
Employer contributions
WorkNode is the employer for the approved assignment and reports employer contributions. These are an employer cost and are separate from the tax deducted from your gross salary.
04 · TAX WITHHOLDING
Preliminary tax
Preliminary tax is deducted from gross salary. The actual deduction depends on your tax details, how the salary is paid and your other income. The calculator’s net amount is therefore an estimate, not a final tax assessment.
05 · EXAMPLE
Continue with the right figures
See the separate guide for a complete example and use the salary calculator for your own invoice amount.
See how an invoice becomes salary →FREQUENTLY ASKED QUESTIONS
Common questions about tax and VAT
Want to calculate your own invoice?
Compare FLEX and PRO using the same central salary calculation.