Arbetsgivare behöver inte göra skatteavdrag för skolungdomar och andra som högst kommer att tjäna 24 872 kr under hela 2025. Den anställde ska intyga att inkomsten understiger detta belopp.
Om inkomsten visar sig överstiga 24 872 kr gör arbetsgivaren skatteavdrag på vanligt sätt enligt skattetabell om inte den anställde hos Skatteverket begärt att skatteavdraget ska jämkas. Någon skyldighet att göra skatteavdrag retroaktivt för tidigare utgiven ersättning finns inte.
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