SFS 2017:1213 Lag om ändring i socialavgiftslagen (2000:980)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:CLKPNE+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:CLKPNE+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:CLKPNE+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:CLKPNE+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:CLKPNE+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:CLKPND+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;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="ft18"><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 30 november 2017.</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:228px;white-space:nowrap" class="ft13">1 f�reskrivs att 2 kap. 1 och 3 �� socialavgiftslagen</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">(2000:980) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft14"><b>2 kap.</b></p> <p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft15"><b>1 �</b></p> <p style="position:absolute;top:368px;left:94px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:370px;left:113px;white-space:nowrap" class="ft10">Den som utger avgiftspliktig ers�ttning ska betala arbetsgivaravgifter</p> <p style="position:absolute;top:387px;left:77px;white-space:nowrap" class="ft10">enligt best�mmelserna i detta kapitel.</p> <p style="position:absolute;top:405px;left:91px;white-space:nowrap" class="ft10">F�rm�n av personaloption som avses i 10 kap. 11 � andra stycket inkomst-</p> <p style="position:absolute;top:422px;left:77px;white-space:nowrap" class="ft19">skattelagen (1999:1229) ska anses utgiven av den i vars tj�nst personaloptio-<br/>nen f�rv�rvades.</p> <p style="position:absolute;top:457px;left:91px;white-space:nowrap" class="ft10">Best�mmelser om avgiftspliktig ers�ttning finns i 10 och 11 ��.</p> <p style="position:absolute;top:492px;left:77px;white-space:nowrap" class="ft15"><b>3 �</b></p> <p style="position:absolute;top:490px;left:94px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:492px;left:113px;white-space:nowrap" class="ft10">Best�mmelsen i 1 � f�rsta stycket ska inte till�mpas om en annan</p> <p style="position:absolute;top:509px;left:77px;white-space:nowrap" class="ft19">avgiftspliktig ers�ttning �n s�dan f�rm�n som avses i 1 � andra stycket utges<br/>av en fysisk person som �r bosatt utomlands eller en utl�ndsk juridisk person<br/>och ers�ttningen har sin grund i en anst�llning i Sverige hos n�gon annan �n<br/>den som har utgett ers�ttningen. I s�dant fall ska arbetsgivaravgifter i st�llet<br/>betalas av den hos vilken mottagaren �r eller har varit anst�lld i Sverige.</p> <p style="position:absolute;top:615px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2018.</p> <p style="position:absolute;top:650px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:684px;left:77px;white-space:nowrap" class="ft10">PER BOLUND</p> <p style="position:absolute;top:702px;left:307px;white-space:nowrap" class="ft19">Niklas Ekstrand<br/>(Finansdepartementet)</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2017/18:1, bet. 2017/18:FiU1, rskr. 2017/18:54.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">2 Senaste lydelse 2008:824.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">3 Senaste lydelse 2008:824.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:1213</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 8 december 2017</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2017</p> </div> </div> ;