How much you can get from RUT deductions?
You who are over 18 years of age may make RUT deduction of a maximum of 50 percent of the labor cost, but for a maximum of SEK 50,000 per person and year.
Who handles the payment to the Swedish Tax Agency?
The person you have hired for the assignment makes a deduction from the labor cost on your invoice. Once you have paid the invoice, the contractor (Yes, it's us TheFläck :-)) can request a payment from the Skatteverket. You as a customer do not have to do anything. What you should keep in mind is that you must have paid enough tax during the year to use the deduction.