New 2027 tax-table column for wages paid to those born 1960

From 1 January 2027Skatteverket employers apply a new column in the skattetabeller to salary, fees and other remuneration paid to persons born in 1960Skatteverket. The column is part of Skatteverket's withholding tables and of the technical description (SKV 433) aimed at employers and payroll-software makers, whose calculation programs for preliminary-tax withholding must reflect the assumptions Skatteverket publishes each year-end; the technical description for the coming year is normally available from mid-December.

The new column exists because the two senior age limits diverge for the 1960 cohort.Skatteverket Anyone born in 1960 or later receives the förhöjt grundavdrag from the year they turn 68Skatteverket; previously the allowance applied from 67Skatteverket. The senior jobbskatteavdrag, by contrast, still applies from the year the recipient turns 67Skatteverket. In 2027 the 1960 cohort turns 67Skatteverket, so its members qualify for the senior earned-income credit while still waiting a year for the higher basic allowanceSkatteverket — a combination no existing table column captures, since the tables build in the basic allowance, the pension fee, the earned-income credits and related reductionsSkatteverket.

For individuals the mechanics are automatic. Those born in 1957–1959 keep the higher basic allowance from the year they turn 67Skatteverket; those born in 1960 receive it from the year they turn 68Skatteverket. The allowance is included in the tables and applied when the main payer withholds tax, so no application is needed; the same automatic treatment applies to the senior jobbskatteavdrag through the employer's withholding. Pensioners with several payers see the main payer withhold per the table while side payers withhold 30 per cent.

The column is provisional.Skatteverket If the government bill to raise the senior jobbskatteavdrag age limit is enacted, no new column will be added.Skatteverket The consultation response from Pensionsmyndigheten on the promemoria (Fi2026/01145) endorses a common age for the strengthened senior credit and the higher basic allowance, warning that mismatched ages would otherwise demand yet another table column. Employers and software vendors should therefore track the bill before freezing their 2027 payroll setups.

Legal basis: Skatteverket, Skattetabeller, A-skattsedel och skattetabeller and Teknisk beskrivning för skattetabeller (SKV 433); Finansdepartementet, promemorian Höjd åldersgräns och förstärkning av jobbskatteavdraget för seniorer (Fi2026/01145).