SFS 2019:477 Lag om ändring i lagen (2016:1053) om särskild beräkning av vissa avgifter för enmansföretag under åren 2017–2021

<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:FTOEQE+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:14px;font-family:MGAUKQ+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:245px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (2016:1053) om s�rskild ber�kning av </b></p> <p style="position:absolute;top:268px;left:98px;white-space:nowrap" class="ft12"><b>vissa avgifter f�r enmansf�retag under �ren 20172021 </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 19 juni 2019 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft111">Enligt riksdagens beslut1 f�reskrivs att 5 � lagen (2016:1053) om s�rskild <br/>ber�kning av vissa avgifter f�r enmansf�retag under �ren 20172021 ska ha <br/>f�ljande lydelse. </p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft111"><b>5 �</b> P� ers�ttning som utges till den anst�llde som f�rst f�r avgiftspliktig <br/>ers�ttning i ett enmansf�retag ska under l�ngst 24 kalenderm�nader i f�ljd <br/>ingen annan avgift eller l�neskatt betalas �n �lderspensionsavgift enligt <br/>socialavgiftslagen (2000:980), om inte annat f�ljer av 6 eller 7 �. </p> <p style="position:absolute;top:532px;left:115px;white-space:nowrap" class="ft10">F�rsta stycket g�ller endast till den del den avgiftspliktiga ers�ttningen till </p> <p style="position:absolute;top:552px;left:98px;white-space:nowrap" class="ft10">den anst�llde uppg�r till h�gst 25 000 kronor per kalenderm�nad. </p> <p style="position:absolute;top:594px;left:115px;white-space:nowrap" class="ft111">1. Denna lag tr�der i kraft den 1 augusti 2019.<br/>2. Lagen till�mpas f�rsta g�ngen p� anst�llningar som har p�b�rjats efter</p> <p style="position:absolute;top:635px;left:98px;white-space:nowrap" class="ft10">den 28 februari 2018. </p> <p style="position:absolute;top:676px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:717px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:737px;left:385px;white-space:nowrap" class="ft111">Johanna Mihaic <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft15">1 Prop. 2018/19:99, bet. 2018/19:FiU21, rskr. 2018/19:288. </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:688px;white-space:nowrap" class="ft18"><b>2019:477</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:674px;white-space:nowrap" class="ft110">26 juni 2019</p> </div> </div> ;