SFS 2000:995 Lag om ändring i lagen (1994:1920) om allmän löneavgift

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:IHHHGM+Times;color:#000000;} .ft11{font-size:14px;font-family:IHHHGM+Times;color:#000000;} .ft12{font-size:27px;font-family:IHHHKA+Times;color:#000000;} .ft13{font-size:19px;font-family:IHHHKA+Times;color:#000000;} .ft14{font-size:9px;font-family:IHHHGM+Times;color:#000000;} .ft15{font-size:8px;font-family:IHHHGM+Times;color:#000000;} .ft16{font-size:15px;font-family:IHHHKA+Times;color:#000000;} .ft17{font-size:14px;font-family:IHHHKA+Times;color:#000000;} .ft18{font-size:7px;font-family:IHHHGM+Times;color:#000000;} .ft19{font-size:13px;font-family:IHHHGM+Times;color:#000000;} .ft110{font-size:12px;font-family:IHHHGM+Times;color:#000000;} .ft111{font-size:17px;font-family:IHHHKA+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:IHHHKA+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:IHHHGM+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:IHHHGM+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:IHHHGM+Times;color:#000000;} .ft21{font-size:8px;font-family:IHHHGM+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1994:1920) om allm�n <br/>l�neavgift;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:267px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 23 november 2000. </p> <p style="position:absolute;top:303px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:301px;left:242px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:303px;left:246px;white-space:nowrap" class="ft11"> f�reskrivs att 1, 2 och 4 �� lagen (1994:1920)</p> <p style="position:absolute;top:320px;left:85px;white-space:nowrap" class="ft11">om allm�n l�neavgift skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:85px;white-space:nowrap" class="ft17"><b>1 �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:354px;left:103px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:108px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:122px;white-space:nowrap" class="ft11">Den som enligt 2 kap. socialavgiftslagen (2000:980) skall betala ar-</p> <p style="position:absolute;top:373px;left:85px;white-space:nowrap" class="ft113">betsgivaravgifter skall f�r varje �r betala allm�n l�neavgift. L�neavgiften<br/>ber�knas p� det underlag som g�ller f�r arbetsgivaravgifter enligt socialav-<br/>giftslagen (2000:980).</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:444px;left:85px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:-5px;left:42px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:442px;left:103px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:444px;left:108px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:444px;left:122px;white-space:nowrap" class="ft11">Den som enligt 3 kap. socialavgiftslagen (2000:980) skall betala egen-</p> <p style="position:absolute;top:462px;left:85px;white-space:nowrap" class="ft113">avgifter skall f�r varje �r betala allm�n l�neavgift. L�neavgiften ber�knas p�<br/>det underlag som g�ller f�r egenavgift till efterlevandepensioneringen enligt<br/>n�mnda lag.</p> <p style="position:absolute;top:-9px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:532px;left:85px;white-space:nowrap" class="ft17"><b>4 �</b></p> <p style="position:absolute;top:-5px;left:56px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:530px;left:103px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:-9px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:532px;left:108px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:62px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:532px;left:122px;white-space:nowrap" class="ft11">I fr�ga om allm�n l�neavgift g�ller best�mmelserna i 4 kap. socialav-</p> <p style="position:absolute;top:550px;left:85px;white-space:nowrap" class="ft113">giftslagen (2000:980) och vad som �r f�reskrivet i fr�ga om avgifter enligt<br/>den lagen i lagen (1990:325) om sj�lvdeklaration och kontrolluppgifter.</p> <p style="position:absolute;top:-9px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:604px;left:100px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 januari 2001.<br/>2. �ldre best�mmelser i 1 och 4 �� g�ller fortfarande i fr�ga om ers�ttning</p> <p style="position:absolute;top:639px;left:85px;white-space:nowrap" class="ft11">som betalas ut f�re ikrafttr�dandet.</p> <p style="position:absolute;top:657px;left:100px;white-space:nowrap" class="ft11">3. �ldre best�mmelser i 2 och 4 �� g�ller fortfarande i fr�ga om inkomster</p> <p style="position:absolute;top:674px;left:85px;white-space:nowrap" class="ft113">som uppb�rs f�re ikrafttr�dandet. Om beskattnings�ret omfattar tid s�v�l<br/>f�re som efter utg�ngen av �r 2000 skall, om den avgiftsskyldige inte visar<br/>annat, s� stor del av beskattnings�rets inkomst anses h�nf�rlig till tiden efter<br/>utg�ngen av �r 2000 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:780px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:806px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:824px;left:316px;white-space:nowrap" class="ft113">Ulf Rehnberg<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:71px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:881px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:882px;left:93px;white-space:nowrap" class="ft110">Prop. 2000/01:8, bet. 2000/01:SfU5, rskr. 2000/01:32.</p> <p style="position:absolute;top:-4px;left:77px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:894px;left:85px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:-8px;left:78px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1998:700.</p> <p style="position:absolute;top:-4px;left:81px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:-8px;left:83px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1998:700.</p> <p style="position:absolute;top:-4px;left:87px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">4</p> <p style="position:absolute;top:-8px;left:89px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1999:1291.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2000:995</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 5 december 2000</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:99px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2000</p> </div> </div> ;