SFS 2008:1268 Lag om ändring i lagen (2001:1170) om särskilda avdrag i vissa fall vid avgiftsberäkningen enligt lagen (1994:1920) om allmän löneavgift och 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: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:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{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: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="ft112"><b>Lag<br/>om �ndring i lagen (2001:1170) om s�rskilda <br/>avdrag i vissa fall vid avgiftsber�kningen enligt <br/>lagen (1994:1920) om allm�n l�neavgift och <br/>socialavgiftslagen (2000:980);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:327px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 4 december 2008.</p> <p style="position:absolute;top:362px;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:360px;left:257px;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:362px;left:261px;white-space:nowrap" class="ft11"> f�reskrivs att 5 � lagen (2001:1170) om s�r-</p> <p style="position:absolute;top:380px;left:98px;white-space:nowrap" class="ft113">skilda avdrag i vissa fall vid avgiftsber�kningen enligt lagen (1994:1920)<br/>om allm�n l�neavgift och socialavgiftslagen (2000:980)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:396px;left:423px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:397px;left:428px;white-space:nowrap" class="ft11"> ska ha f�ljande ly-</p> <p style="position:absolute;top:415px;left:98px;white-space:nowrap" class="ft11">delse.</p> <p style="position:absolute;top:10px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft17"><b>5 �</b></p> <p style="position:absolute;top:15px;left:56px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:449px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:450px;left:120px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:450px;left:135px;white-space:nowrap" class="ft11">Vid ber�kning av den allm�nna l�neavgiften och arbetsgivaravgif-</p> <p style="position:absolute;top:468px;left:98px;white-space:nowrap" class="ft113">terna ska fr�n summan av dessa avgifter avdrag g�ras med 10 procent av av-<br/>giftsunderlaget. F�r den del av underlaget som arbetsgivaravgifterna ber�k-<br/>nas p� enligt 2 kap. 28 � socialavgiftslagen (2000:980) f�r avdraget inte<br/>medf�ra att dessa avgifter understiger �lderspensionsavgiften enligt 2 kap.<br/>26 � samma lag. Sammanlagt f�r avdrag g�ras med h�gst 7 100 kronor. Av-<br/>draget ska i f�rsta hand g�ras fr�n den allm�nna l�neavgiften.</p> <p style="position:absolute;top:574px;left:112px;white-space:nowrap" class="ft11">I avgiftsunderlaget f�r ber�kning av avdraget enligt f�rsta stycket ska en-</p> <p style="position:absolute;top:592px;left:98px;white-space:nowrap" class="ft11">dast ing� s�dan avgiftspliktig ers�ttning som avses i 2 � f�rsta stycket.</p> <p style="position:absolute;top:609px;left:112px;white-space:nowrap" class="ft11">Om flera avgiftsskyldiga ing�r tillsammans i en koncern, ska de vid be-</p> <p style="position:absolute;top:627px;left:98px;white-space:nowrap" class="ft113">d�mningen av avdragsr�tten enligt f�rsta stycket anses som en avgiftsskyl-<br/>dig. Avdraget ska i s�dant fall i f�rsta hand g�ras av moderf�retaget. Till den<br/>del avdraget inte kan utnyttjas av moderf�retaget, f�r det utnyttjas av dotter-<br/>f�retagen i den ordning moderf�retaget best�mmer.</p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:716px;left:112px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 januari 2009.<br/>2. De nya best�mmelserna till�mpas p� ers�ttning som betalas ut efter den</p> <p style="position:absolute;top:751px;left:98px;white-space:nowrap" class="ft11">31 december 2008.</p> <p style="position:absolute;top:787px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:822px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:840px;left:328px;white-space:nowrap" class="ft113">Per Classon<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:71px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:11px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft110">Prop. 2008/09:7, bet. 2008/09:SfU5, rskr. 2008/09:95.</p> <p style="position:absolute;top:16px;left:77px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:11px;left:78px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse av lagens rubrik 2007:286.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:11px;left:83px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2007:286.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft111"><b>SFS 2008:1268</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft114">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:15px;left:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;