ROT and RUT are tax deductions available to private individuals who hire you via Paidin for certain types of work.
ROT applies to repairs, maintenance, reconstruction and extensions of homes.
RUT applies to household services such as cleaning, gardening and moving assistance.
The deduction applies to labour cost only. Costs for materials, travel and equipment can be invoiced separately but are not covered by the deduction.
When you choose for the invoice to be covered by ROT or RUT, Paidin handles the entire process with the Swedish Tax Agency.
Read more...
We apply for the deduction and ensure you receive your salary when both the customer and the Swedish Tax Agency have paid their respective parts.
Important! For us to apply for the deduction, you need to enter the customer’s personal identity number and the property’s designation on the customer card in your Paidin account.
For the customer to be eligible for the deduction, they must:
- Be tax resident in Sweden during the tax year.
- Be at least 18 years old by year-end.
- Have sufficient tax to reduce.
How much deduction can the customer get?
- ROT: Up to SEK 50,000 per year and person.
- RUT: Up to SEK 25,000 per year (SEK 50,000 for persons over 65).
The deduction depends on the customer’s final tax after other deductions.
If the customer is unsure about their remaining ROT or RUT amount, they can obtain a certificate from the Swedish Tax Agency.
If the deduction does not cover the entire labour cost, the remaining part is invoiced to the customer. Your salary is therefore not affected.
Note! ROT and RUT cannot be used if you perform work for a close relative, such as a parent, child or partner.