SFS 2018:2084 Lag om ändring i lagen (1994:1920) om allmän löneavgift

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;font-family:FLWYMI+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:14px;font-family:QMJMKM+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (1994:1920) om allm�n l�neavgift </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 20 december 2018 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft111">Enligt riksdagens beslut1 f�reskrivs att 3 � lagen (1994:1920) om allm�n <br/>l�neavgift ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft111"><b>3 �</b>2 Allm�n l�neavgift tas ut med 11,62 procent av underlaget och tillfaller <br/>staten. </p> <p style="position:absolute;top:469px;left:115px;white-space:nowrap" class="ft111">1. Denna lag tr�der i kraft den 1 januari 2019.<br/>2. Best�mmelsen i 3 � i den nya lydelsen till�mpas p� l�n eller annan</p> <p style="position:absolute;top:510px;left:98px;white-space:nowrap" class="ft10">ers�ttning enligt 1 � som betalas ut efter den 31 december 2018. </p> <p style="position:absolute;top:530px;left:115px;white-space:nowrap" class="ft10">3. Best�mmelsen i 3 � i den nya lydelsen till�mpas p� inkomst enligt 2 �</p> <p style="position:absolute;top:551px;left:98px;white-space:nowrap" class="ft111">som uppb�rs efter den 31 december 2018. Omfattar beskattnings�ret tid <br/>s�v�l f�re som efter ikrafttr�dandet ska, om den avgiftsskyldige inte visar <br/>annat, s� stor del av beskattnings�rets inkomst anses h�nf�rlig till tiden efter <br/>den 31 december 2018 som svarar mot f�rh�llandet mellan den del av <br/>beskattnings�ret som infaller under denna tid och hela beskattnings�ret. </p> <p style="position:absolute;top:673px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:714px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:735px;left:385px;white-space:nowrap" class="ft111">Ingrid Bj�rnsson <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1130px;left:98px;white-space:nowrap" class="ft15">1 Prop. 2018/19:1, bet. 2018/19:FiU1, rskr. 2018/19:62. </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft15">2 Senaste lydelse 2016:1054. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft17"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft18"><b> 2018:2084 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft112">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft110"> 21 december 2018 </p> </div> </div> ;