SFS 2008:1266 Lag om ändring i socialavgiftslagen (2000:980)

<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:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{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:667px;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:98px;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:98px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i socialavgiftslagen (2000:980);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 4 december 2008.</p> <p style="position:absolute;top:304px;left:112px;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:303px;left:252px;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:304px;left:256px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 28 � och 3 kap. 15 a � samt</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft116">rubrikerna n�rmast f�re 2 kap. 28 � och 3 kap. 15 a � socialavgiftslagen<br/>(2000:980) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:384px;left:98px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><i> </i></p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft18"><i>Avgifter f�r personer som inte har fyllt 26 �r</i></p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:436px;left:98px;white-space:nowrap" class="ft110"><b>28 �</b></p> <p style="position:absolute;top:15px;left:59px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:434px;left:123px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:436px;left:127px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:436px;left:142px;white-space:nowrap" class="ft11">P� ers�ttning till personer som vid �rets ing�ng inte har fyllt 26 �r</p> <p style="position:absolute;top:454px;left:98px;white-space:nowrap" class="ft116">ska hela �lderspensionsavgiften men bara en fj�rdedel av de �vriga arbets-<br/>givaravgifterna betalas. Procenttalen f�r avgifterna ska efter kvoteringen<br/>anges med tv� decimaler s� att �vriga decimaler faller bort.</p> <p style="position:absolute;top:9px;left:68px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:534px;left:98px;white-space:nowrap" class="ft16"><b>3 kap.</b></p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft17"><i> </i></p> <p style="position:absolute;top:560px;left:98px;white-space:nowrap" class="ft18"><i>Avgifter f�r personer som inte har fyllt 26 �r</i></p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:586px;left:98px;white-space:nowrap" class="ft110"><b>15 a �</b></p> <p style="position:absolute;top:15px;left:80px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:584px;left:134px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:81px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:586px;left:138px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:10px;left:86px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:586px;left:153px;white-space:nowrap" class="ft11">Den som vid ing�ngen av �ret f�re taxerings�ret inte har fyllt 26 �r</p> <p style="position:absolute;top:603px;left:98px;white-space:nowrap" class="ft116">ska betala hela �lderspensionsavgiften men bara en fj�rdedel av de �vriga<br/>egenavgifterna. Procenttalen f�r avgifterna ska efter kvoteringen anges med<br/>tv� decimaler s� att �vriga decimaler faller bort.</p> <p style="position:absolute;top:10px;left:89px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:675px;left:112px;white-space:nowrap" class="ft116">1. Denna lag tr�der i kraft den 1 januari 2009.<br/>2. De nya best�mmelserna i 2 kap. 28 � till�mpas p� ers�ttning som beta-</p> <p style="position:absolute;top:710px;left:98px;white-space:nowrap" class="ft11">las ut efter den 31 december 2008.</p> <p style="position:absolute;top:728px;left:112px;white-space:nowrap" class="ft11">3. De nya best�mmelserna i 3 kap. 15 a � till�mpas p� inkomst som upp-</p> <p style="position:absolute;top:745px;left:98px;white-space:nowrap" class="ft116">b�rs efter den 31 december 2008. Omfattar beskattnings�ret tid s�v�l f�re<br/>som efter ikrafttr�dandet ska, om den avgiftsskyldige inte visar annat, s� stor<br/>del av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den<br/>31 december 2008 som svarar mot f�rh�llandet mellan den del av beskatt-<br/>nings�ret som infaller under denna tid och hela beskattnings�ret.</p> <p style="position:absolute;top:16px;left:93px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft113">Prop. 2008/09:7, bet. 2008/09:SfU5, rskr. 2008/09:95.</p> <p style="position:absolute;top:16px;left:99px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:101px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2007:284.</p> <p style="position:absolute;top:16px;left:104px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:11px;left:105px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2007:284.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft114"><b>SFS 2008:1266</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 12 december 2008</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:117px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:122px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1266</b></p> <p style="position:absolute;top:15px;left:125px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:128px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:124px;left:433px;white-space:nowrap" class="ft25">Per Classon<br/>(Finansdepartementet)</p> </div> </div> ;