SFS 2012:756 Lag om ändring i lagen (1994:1920) om allmän löneavgift

<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:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;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:314px;left:172px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i lagen (1994:1920) om allm�n <br/>l�neavgift;</b></p> <p style="position:absolute;top:389px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 22 november 2012.</p> <p style="position:absolute;top:425px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:423px;left:327px;white-space:nowrap" class="ft13">1 f�reskrivs att 3 � lagen (1994:1920) om allm�n</p> <p style="position:absolute;top:442px;left:172px;white-space:nowrap" class="ft10">l�neavgift ska ha f�ljande lydelse.</p> <p style="position:absolute;top:478px;left:172px;white-space:nowrap" class="ft14"><b>3 �</b></p> <p style="position:absolute;top:476px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:478px;left:209px;white-space:nowrap" class="ft10">Allm�n l�neavgift tas ut med 9,88 procent av underlaget och tillfaller</p> <p style="position:absolute;top:495px;left:172px;white-space:nowrap" class="ft10">staten.</p> <p style="position:absolute;top:513px;left:187px;white-space:nowrap" class="ft10">F�r dem som vid �rets ing�ng inte har fyllt 26 �r tas l�neavgiften ut med</p> <p style="position:absolute;top:531px;left:172px;white-space:nowrap" class="ft19">en fj�rdedel av procenttalet och anges med tv� decimaler s� att �vriga<br/>decimaler faller bort.</p> <p style="position:absolute;top:585px;left:187px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 januari 2013.<br/>2. Lagen till�mpas p� l�n eller annan ers�ttning enligt 1 � som betalats ut</p> <p style="position:absolute;top:620px;left:172px;white-space:nowrap" class="ft10">efter den 31 december 2012.</p> <p style="position:absolute;top:637px;left:187px;white-space:nowrap" class="ft10">3. Lagen till�mpas ocks� p� inkomst enligt 2 � som uppb�rs efter den</p> <p style="position:absolute;top:655px;left:172px;white-space:nowrap" class="ft19">31 december 2012. Omfattar beskattnings�ret tid s�v�l f�re som efter ikraft-<br/>tr�dandet ska, om den avgiftsskyldige inte visar annat, s� stor del av beskatt-<br/>nings�rets inkomst anses h�nf�rlig till tiden efter den 31 december 2012 som<br/>svarar mot f�rh�llandet mellan den del av beskattnings�ret som infaller un-<br/>der denna tid och hela beskattnings�ret.</p> <p style="position:absolute;top:761px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:796px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:814px;left:403px;white-space:nowrap" class="ft19">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2012/13:1, bet. 2012/13:FiU1, rskr. 2012/13:37.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2011:1281.</p> <p style="position:absolute;top:297px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2012:756</b></p> <p style="position:absolute;top:322px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 4 december 2012</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:1059px;left:564px;white-space:nowrap" class="ft20">Karnov Group Sweden AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2012</p> </div> </div> ;