Warning for negative amount in field 499 in the PAYE return data
If you receive a warning about a negative amount in field 499 in the PAYE return on individual level (AGI), it is because the total sick pay cost for the period is negative. This amount must not be negative when reported to the Swedish Tax Agency.
What does field 499 mean?
Field 499 summarises the company's total cost for sick pay, including social charges. This is reported as a total amount to the Swedish Tax Agency each month and therefore does not appear in the detailed view of the AGI for each separate employee or for each employee in the file.
Since the total cost of sick pay must not be negative when submitting it to the Swedish Tax Agency, you will receive a warning in Flex HRM if field 499 shows a minus amount.
Reasons for a negative amount
A negative amount in field 499 may have two common causes:
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Incorrect settings on pay codes. It may be that pay codes for deduction for qualifying days and sick pay for days 1-14 are not correctly set to be reported as a sick pay cost in the AGI data. These are the only pay codes that should have this setting. If other pay codes have it ticked, you should remove it from them.
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A correction of sick pay. You may have made a correction of sick pay that applies to an earlier month.
Please note! As long as the total sick pay cost is in plus you can submit the file to the Swedish Tax Agency, even if an employee gets a red dot in the AGI with this warning
Related articles:
How do I work with PAYE return on individual level in Flex HRM Payroll?
How do I correct a mistake in earlier PAYE returns (AGI) in HRM Payroll?
Please note: This article is AI-translated. This means that linguistic errors or misunderstandings may occur.