SFS 2007:285 Lag om ändring i lagen (1994:1920) om allmän löneavgift

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:676px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:106px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:106px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1994:1920) om allm�n <br/>l�neavgift;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 24 maj 2007.</p> <p style="position:absolute;top:324px;left:121px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:322px;left:261px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:324px;left:265px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1994:1920) om all-</p> <p style="position:absolute;top:341px;left:106px;white-space:nowrap" class="ft11">m�n l�neavgift</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:359px;left:121px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:359px;left:144px;white-space:nowrap" class="ft11"> att 3 � skall ha f�ljande lydelse,</p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:376px;left:121px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:377px;left:144px;white-space:nowrap" class="ft11"> att det i lagen skall inf�ras en ny paragraf, 6 �, av f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:412px;left:106px;white-space:nowrap" class="ft19"><b>3 �</b></p> <p style="position:absolute;top:15px;left:65px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:410px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:412px;left:129px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:10px;left:71px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:412px;left:143px;white-space:nowrap" class="ft11">Allm�n l�neavgift tas ut med 4,40 procent av underlaget och tillfaller</p> <p style="position:absolute;top:430px;left:106px;white-space:nowrap" class="ft11">staten.</p> <p style="position:absolute;top:447px;left:121px;white-space:nowrap" class="ft11">F�r dem som vid �rets ing�ng har fyllt 18 men inte 25 �r tas l�neavgiften</p> <p style="position:absolute;top:465px;left:106px;white-space:nowrap" class="ft115">ut med halva procenttalet och anges med tv� decimaler s� att �vriga decima-<br/>ler faller bort.</p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:518px;left:106px;white-space:nowrap" class="ft19"><b>6 � </b></p> <p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:518px;left:139px;white-space:nowrap" class="ft11">Best�mmelser om s�rskilda avdrag fr�n den allm�nna l�neavgiften</p> <p style="position:absolute;top:535px;left:106px;white-space:nowrap" class="ft115">finns i lagen (2001:1170) om s�rskilda avdrag i vissa fall vid avgiftsber�k-<br/>ningen enligt lagen (1994:1920) om allm�n l�neavgift och socialavgifts-<br/>lagen (2000:980).</p> <p style="position:absolute;top:10px;left:83px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:607px;left:121px;white-space:nowrap" class="ft115">1. Denna lag tr�der i kraft den 1 juli 2007.<br/>2. De nya best�mmelserna i 3 � till�mpas p� l�n eller annan ers�ttning en-</p> <p style="position:absolute;top:642px;left:106px;white-space:nowrap" class="ft115">ligt 1 � som betalas ut efter den 30 juni 2007. P� l�n eller annan ers�ttning<br/>som betalas ut under perioden den 1 juli 2007 till och med den 31 december<br/>2007 skall dock procenttalet enligt 3 � andra stycket vara 3,60 i st�llet f�r<br/>2,20.</p> <p style="position:absolute;top:713px;left:121px;white-space:nowrap" class="ft11">3. De nya best�mmelserna i 3 � till�mpas ocks� p� inkomst enligt 2 � som</p> <p style="position:absolute;top:731px;left:106px;white-space:nowrap" class="ft115">uppb�rs efter den 30 juni 2007. Omfattar beskattnings�ret tid s�v�l f�re som<br/>efter ikrafttr�dandet skall, om den avgiftsskyldige inte visar annat, s� stor<br/>del av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den 30 juni<br/>2007 som svarar mot f�rh�llandet mellan den del av beskattnings�ret som<br/>infaller under denna tid och hela beskattnings�ret.</p> <p style="position:absolute;top:16px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:11px;left:89px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft112">Prop. 2006/07:84, bet. 2006/07:SfU10, rskr. 2006/07:157.</p> <p style="position:absolute;top:16px;left:93px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft112">Senaste lydelse 2005:828.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft113"><b>SFS 2007:285</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 5 juni 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:105px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:58px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:110px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:59px;white-space:nowrap" class="ft22"><b>SFS 2007:285</b></p> <p style="position:absolute;top:15px;left:113px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:519px;white-space:nowrap" class="ft24">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft24">Elanders, V�llingby 2007</p> <p style="position:absolute;top:10px;left:116px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:194px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:194px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:124px;left:425px;white-space:nowrap" class="ft25">Per Classon<br/>(Finansdepartementet)</p> </div> </div> ;