SFS 2007:966 Lag om ändring i socialavgiftslagen (2000:980)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:CMNLPC+Times;color:#000000;} .ft11{font-size:27px;font-family:CMNLPD+Times;color:#000000;} .ft12{font-size:19px;font-family:CMNLPD+Times;color:#000000;} .ft13{font-size:8px;font-family:CMNLPC+Times;color:#000000;} .ft14{font-size:16px;font-family:CMNLPD+Times;color:#000000;} .ft15{font-size:14px;font-family:CMNLPD+Times;color:#000000;} .ft16{font-size:7px;font-family:CMNLPC+Times;color:#000000;} .ft17{font-size:12px;font-family:CMNLPC+Times;color:#000000;} .ft18{font-size:17px;font-family:CMNLPD+Times;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:CMNLPD+Times;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:CMNLPC+Times;color:#000000;} .ft111{font-size:12px;line-height:16px;font-family:CMNLPC+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:CMNLPC+Times;color:#000000;} .ft21{font-size:16px;font-family:CMNLPD+Times;color:#000000;} .ft22{font-size:8px;font-family:CMNLPC+Times;color:#000000;} .ft23{font-size:14px;line-height:17px;font-family:CMNLPC+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:921px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i socialavgiftslagen (2000:980);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 22 november 2007.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:231px;white-space:nowrap" class="ft13">1 f�reskrivs att 2 kap. 26 � och 3 kap. 13 � social-</p> <p style="position:absolute;top:301px;left:77px;white-space:nowrap" class="ft10">avgiftslagen (2000:980) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:346px;left:77px;white-space:nowrap" class="ft14"><b>2 kap.</b></p> <p style="position:absolute;top:371px;left:77px;white-space:nowrap" class="ft15"><b>26 �</b></p> <p style="position:absolute;top:370px;left:102px;white-space:nowrap" class="ft13">2<b> </b>Arbetsgivaravgifterna �r 24,93 procent av avgiftsunderlaget och ut-</p> <p style="position:absolute;top:389px;left:77px;white-space:nowrap" class="ft10">g�rs av</p> <p style="position:absolute;top:407px;left:91px;white-space:nowrap" class="ft10">1. sjukf�rs�kringsavgift</p> <p style="position:absolute;top:407px;left:307px;white-space:nowrap" class="ft10"> 7,71 %</p> <p style="position:absolute;top:424px;left:91px;white-space:nowrap" class="ft10">2. f�r�ldraf�rs�kringsavgift</p> <p style="position:absolute;top:424px;left:307px;white-space:nowrap" class="ft10"> 2,20 %</p> <p style="position:absolute;top:442px;left:91px;white-space:nowrap" class="ft10">3. �lderspensionsavgift </p> <p style="position:absolute;top:442px;left:307px;white-space:nowrap" class="ft10">10,21 %</p> <p style="position:absolute;top:460px;left:91px;white-space:nowrap" class="ft10">4. efterlevandepensionsavgift</p> <p style="position:absolute;top:460px;left:307px;white-space:nowrap" class="ft10"> 1,70 %</p> <p style="position:absolute;top:477px;left:91px;white-space:nowrap" class="ft10">5. arbetsmarknadsavgift</p> <p style="position:absolute;top:477px;left:307px;white-space:nowrap" class="ft10"> 2,43 %</p> <p style="position:absolute;top:495px;left:91px;white-space:nowrap" class="ft10">6. arbetsskadeavgift</p> <p style="position:absolute;top:495px;left:307px;white-space:nowrap" class="ft10"> 0,68 %</p> <p style="position:absolute;top:540px;left:77px;white-space:nowrap" class="ft14"><b>3 kap.</b></p> <p style="position:absolute;top:566px;left:77px;white-space:nowrap" class="ft15"><b>13 �</b></p> <p style="position:absolute;top:564px;left:102px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:566px;left:121px;white-space:nowrap" class="ft10">Egenavgifterna �r 23,22 procent av avgiftsunderlaget och utg�rs av</p> <p style="position:absolute;top:583px;left:91px;white-space:nowrap" class="ft10">1. sjukf�rs�kringsavgift</p> <p style="position:absolute;top:583px;left:307px;white-space:nowrap" class="ft10"> 7,93 %</p> <p style="position:absolute;top:601px;left:91px;white-space:nowrap" class="ft10">2. f�r�ldraf�rs�kringsavgift</p> <p style="position:absolute;top:601px;left:307px;white-space:nowrap" class="ft10"> 2,20 %</p> <p style="position:absolute;top:619px;left:91px;white-space:nowrap" class="ft10">3. �lderspensionsavgift</p> <p style="position:absolute;top:619px;left:307px;white-space:nowrap" class="ft10">10,21 %</p> <p style="position:absolute;top:636px;left:91px;white-space:nowrap" class="ft10">4. efterlevandepensionsavgift</p> <p style="position:absolute;top:636px;left:307px;white-space:nowrap" class="ft10"> 1,70 %</p> <p style="position:absolute;top:654px;left:91px;white-space:nowrap" class="ft10">5. arbetsmarknadsavgift</p> <p style="position:absolute;top:654px;left:307px;white-space:nowrap" class="ft10"> 0,50 %</p> <p style="position:absolute;top:672px;left:91px;white-space:nowrap" class="ft10">6. arbetsskadeavgift</p> <p style="position:absolute;top:672px;left:307px;white-space:nowrap" class="ft10"> 0,68 %</p> <p style="position:absolute;top:708px;left:91px;white-space:nowrap" class="ft110">1. Denna lag tr�der i kraft den 1 januari 2008.<br/>2. De nya best�mmelserna i 2 kap. 26 � till�mpas p� ers�ttning som beta-</p> <p style="position:absolute;top:743px;left:77px;white-space:nowrap" class="ft10">las ut efter den 31 december 2007.</p> <p style="position:absolute;top:761px;left:91px;white-space:nowrap" class="ft10">3. De nya best�mmelserna i 3 kap. 13 � till�mpas p� inkomst som uppb�rs</p> <p style="position:absolute;top:778px;left:77px;white-space:nowrap" class="ft110">efter den 31 december 2007. Omfattar beskattnings�ret tid s�v�l f�re som<br/>efter ikrafttr�dandet ska, om den avgiftsskyldige inte visar annat, s� stor del<br/>av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den 31 december<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:893px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2007/08:1, bet. 2007/08:FiU1, rskr. 2007/08:30.</p> <p style="position:absolute;top:906px;left:77px;white-space:nowrap" class="ft16">2 Senaste lydelse 2006:1345.</p> <p style="position:absolute;top:919px;left:77px;white-space:nowrap" class="ft16">3 Senaste lydelse 2005:829.</p> <p style="position:absolute;top:175px;left:538px;white-space:nowrap" class="ft18"><b>SFS 2007:966</b></p> <p style="position:absolute;top:200px;left:538px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 30 november 2007</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:921px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:47px;white-space:nowrap" class="ft21"><b>SFS 2007:966</b></p> <p style="position:absolute;top:941px;left:490px;white-space:nowrap" class="ft22">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:540px;white-space:nowrap" class="ft22">Elanders, V�llingby 2007</p> <p style="position:absolute;top:50px;left:182px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:86px;left:182px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:103px;left:412px;white-space:nowrap" class="ft23">Per Classon<br/>(Finansdepartementet)</p> </div> </div> ;