SFS 2007:287 Lag om ändring i lagen (2000:981) om fördelning av socialavgifter

<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:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:10px;font-family:Times;color:#000000;} .ft113{font-size:10px;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:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;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 (2000:981) om f�rdelning av <br/>socialavgifter;</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:260px;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:264px;white-space:nowrap" class="ft11"> f�reskrivs att 11 och 13 �� lagen (2000:981) om</p> <p style="position:absolute;top:341px;left:106px;white-space:nowrap" class="ft11">f�rdelning av socialavgifter skall ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:377px;left:106px;white-space:nowrap" class="ft17"><b>11 �</b></p> <p style="position:absolute;top:15px;left:50px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:375px;left:132px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:377px;left:136px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:377px;left:150px;white-space:nowrap" class="ft11">Influtna arbetsgivaravgifter skall f�rdelas mellan avgifts�ndam�len</p> <p style="position:absolute;top:394px;left:106px;white-space:nowrap" class="ft11">enligt beskattningsbeslut som f�ljer av 11 </p> <p style="position:absolute;top:394px;left:388px;white-space:nowrap" class="ft11">kap. skattebetalningslagen</p> <p style="position:absolute;top:412px;left:106px;white-space:nowrap" class="ft115">(1997:483). Avdrag som g�rs enligt 5 � lagen (2001:1170) om s�rskilda av-<br/>drag i vissa fall vid avgiftsber�kningen enligt lagen (1994:1920) om allm�n<br/>l�neavgift och socialavgiftslagen (2000:980) skall i f�rsta hand avse arbets-<br/>marknadsavgiften och d�refter sjukf�rs�kringsavgiften, f�r�ldraf�rs�krings-<br/>avgiften, arbetsskadeavgiften och efterlevandepensionsavgiften.</p> <p style="position:absolute;top:500px;left:121px;white-space:nowrap" class="ft11">Best�mmelserna i f�rsta stycket skall till�mpas ocks� p� avgifts- och r�n-</p> <p style="position:absolute;top:518px;left:106px;white-space:nowrap" class="ft11">tebelopp som betalas ut till arbetsgivare.</p> <p style="position:absolute;top:535px;left:121px;white-space:nowrap" class="ft11">F�reskrifter om f�rdelningen f�r meddelas av regeringen eller den myn-</p> <p style="position:absolute;top:553px;left:106px;white-space:nowrap" class="ft11">dighet som regeringen best�mmer.</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:588px;left:106px;white-space:nowrap" class="ft17"><b>13 �</b></p> <p style="position:absolute;top:15px;left:63px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:587px;left:132px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:588px;left:136px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:588px;left:150px;white-space:nowrap" class="ft11">Avdrag enligt 6 � lagen (2001:1170) om s�rskilda avdrag i vissa fall</p> <p style="position:absolute;top:606px;left:106px;white-space:nowrap" class="ft115">vid avgiftsber�kningen enligt lagen (1994:1920) om allm�n l�neavgift och<br/>socialavgiftslagen (2000:980) skall i f�rsta hand avse arbetsmarknadsavgif-<br/>ten och d�refter i angiven ordning sjukf�rs�kringsavgiften, f�r�ldraf�rs�k-<br/>ringsavgiften, arbetsskadeavgiften och efterlevandepensionsavgiften.</p> <p style="position:absolute;top:10px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:695px;left:121px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 2007.</p> <p style="position:absolute;top:731px;left:106px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:766px;left:106px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:784px;left:337px;white-space:nowrap" class="ft115">Per Classon<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:78px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:914px;left:106px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:11px;left:80px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:916px;left:114px;white-space:nowrap" class="ft110">Prop. 2006/07:84, bet. 2006/07:SfU10, rskr. 2006/07:157.</p> <p style="position:absolute;top:16px;left:84px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:11px;left:86px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft110">Senaste lydelse 2006:1346.</p> <p style="position:absolute;top:16px;left:89px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:11px;left:90px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft110">Senaste lydelse 2006:1346.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft111"><b>SFS 2007:287</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> <p style="position:absolute;top:13px;left:102px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:974px;left:106px;white-space:nowrap" class="ft112">2 </p> <p style="position:absolute;top:13px;left:105px;white-space:nowrap" class="ft113"><i> </i></p> <p style="position:absolute;top:974px;left:117px;white-space:nowrap" class="ft113"><i>SFS 2007:276-323</i></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:15px;left:108px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:520px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;