SFS 2009:1160 Lag om ändring i socialavgiftslagen (2000:980)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i socialavgiftslagen (2000:980);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 19 november 2009.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:326px;white-space:nowrap" class="ft13">1 f�reskrivs att 2 kap. 26 � och 3 kap. 13 � social-</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">avgiftslagen (2000:980) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>2 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>26 �</b></p> <p style="position:absolute;top:487px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:216px;white-space:nowrap" class="ft10">Arbetsgivaravgifterna �r 25,39 procent av avgiftsunderlaget och ut-</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft10">g�rs av</p> <p style="position:absolute;top:524px;left:187px;white-space:nowrap" class="ft10">1. sjukf�rs�kringsavgift</p> <p style="position:absolute;top:524px;left:403px;white-space:nowrap" class="ft10">5,95 %</p> <p style="position:absolute;top:542px;left:187px;white-space:nowrap" class="ft10">2. f�r�ldraf�rs�kringsavgift</p> <p style="position:absolute;top:542px;left:403px;white-space:nowrap" class="ft10">2,20 %</p> <p style="position:absolute;top:560px;left:187px;white-space:nowrap" class="ft10">3. �lderspensionsavgift 10,21 </p> <p style="position:absolute;top:560px;left:439px;white-space:nowrap" class="ft10">%</p> <p style="position:absolute;top:578px;left:187px;white-space:nowrap" class="ft10">4. efterlevandepensionsavgift</p> <p style="position:absolute;top:578px;left:403px;white-space:nowrap" class="ft10">1,70 %</p> <p style="position:absolute;top:595px;left:187px;white-space:nowrap" class="ft10">5. arbetsmarknadsavgift</p> <p style="position:absolute;top:595px;left:403px;white-space:nowrap" class="ft10">4,65 %</p> <p style="position:absolute;top:613px;left:187px;white-space:nowrap" class="ft10">6. arbetsskadeavgift</p> <p style="position:absolute;top:613px;left:403px;white-space:nowrap" class="ft10">0,68 %</p> <p style="position:absolute;top:658px;left:172px;white-space:nowrap" class="ft14"><b>3 kap.</b></p> <p style="position:absolute;top:684px;left:172px;white-space:nowrap" class="ft15"><b>13 �</b></p> <p style="position:absolute;top:682px;left:197px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:684px;left:216px;white-space:nowrap" class="ft10">Egenavgifterna �r 23,68 procent av avgiftsunderlaget och utg�rs av</p> <p style="position:absolute;top:701px;left:187px;white-space:nowrap" class="ft10">1. sjukf�rs�kringsavgift</p> <p style="position:absolute;top:701px;left:403px;white-space:nowrap" class="ft10">6,78 %</p> <p style="position:absolute;top:719px;left:187px;white-space:nowrap" class="ft10">2. f�r�ldraf�rs�kringsavgift</p> <p style="position:absolute;top:719px;left:403px;white-space:nowrap" class="ft10">2,20 %</p> <p style="position:absolute;top:737px;left:187px;white-space:nowrap" class="ft10">3. �lderspensionsavgift 10,21 </p> <p style="position:absolute;top:737px;left:439px;white-space:nowrap" class="ft10">%</p> <p style="position:absolute;top:754px;left:187px;white-space:nowrap" class="ft10">4. efterlevandepensionsavgift</p> <p style="position:absolute;top:754px;left:403px;white-space:nowrap" class="ft10">1,70 %</p> <p style="position:absolute;top:772px;left:187px;white-space:nowrap" class="ft10">5. arbetsmarknadsavgift</p> <p style="position:absolute;top:772px;left:403px;white-space:nowrap" class="ft10">2,11 %</p> <p style="position:absolute;top:790px;left:187px;white-space:nowrap" class="ft10">6. arbetsskadeavgift</p> <p style="position:absolute;top:790px;left:403px;white-space:nowrap" class="ft10">0,68 %</p> <p style="position:absolute;top:826px;left:187px;white-space:nowrap" class="ft110">1. Denna lag tr�der i kraft den 1 januari 2010.<br/>2. Best�mmelsen i 2 kap. 26 � i sin nya lydelse till�mpas p� ers�ttning</p> <p style="position:absolute;top:861px;left:172px;white-space:nowrap" class="ft10">som betalas ut efter den 31 december 2009.</p> <p style="position:absolute;top:879px;left:187px;white-space:nowrap" class="ft10">3. Best�mmelsen i 3 kap. 13 � i sin nya lydelse till�mpas p� inkomst som</p> <p style="position:absolute;top:896px;left:172px;white-space:nowrap" class="ft110">uppb�rs efter den 31 december 2009. Omfattar beskattnings�ret tid s�v�l f�-<br/>re som efter ikrafttr�dandet ska, om den avgiftsskyldige inte visar annat, s�<br/>stor del av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den<br/>31 december 2009 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:1011px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2009/10:1, bet. 2009/10:FiU1, rskr. 2009/10:42.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 2008:1269.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">3 Senaste lydelse 2008:1269.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2009:1160</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 1 december 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1160</b></p> <p style="position:absolute;top:1059px;left:538px;white-space:nowrap" class="ft22">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2009</p> <p style="position:absolute;top:168px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:203px;left:277px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:221px;left:508px;white-space:nowrap" class="ft23">Peter Ljungqvist<br/>(Finansdepartementet)</p> </div> </div> ;