SFS 2007:284 Lag om ändring i socialavgiftslagen (2000:980)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:16px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:12px;font-family:Times;color:#000000;} .ft28{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:676px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:106px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:106px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i socialavgiftslagen (2000:980);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 24 maj 2007.</p> <p style="position:absolute;top:304px;left:121px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:274px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:279px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om socialavgiftslagen</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft11">(2000:980)</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:339px;left:121px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:10px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:340px;left:148px;white-space:nowrap" class="ft11">att 1 kap. 1 � skall ha f�ljande lydelse,</p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:357px;left:121px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:357px;left:144px;white-space:nowrap" class="ft11"> att det i lagen skall inf�ras tv� nya paragrafer, 2 kap. 28 � och 3 kap.</p> <p style="position:absolute;top:375px;left:106px;white-space:nowrap" class="ft116">15 a �, samt n�rmast f�re 2 kap. 28 � och 3 kap. 15 a � nya rubriker av f�l-<br/>jande lydelse.</p> <p style="position:absolute;top:9px;left:62px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:437px;left:106px;white-space:nowrap" class="ft18"><b>1 kap.</b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:463px;left:106px;white-space:nowrap" class="ft110"><b>1 �</b></p> <p style="position:absolute;top:15px;left:69px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:461px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:463px;left:143px;white-space:nowrap" class="ft11">I denna lag finns best�mmelser om avgifter f�r finansiering av syste-</p> <p style="position:absolute;top:481px;left:106px;white-space:nowrap" class="ft11">men f�r social trygghet (socialavgifter).</p> <p style="position:absolute;top:499px;left:121px;white-space:nowrap" class="ft11">Best�mmelser om avgifter f�r finansiering av �lderspensioneringen finns</p> <p style="position:absolute;top:516px;left:106px;white-space:nowrap" class="ft116">�ven i lagen (1994:1744) om allm�n pensionsavgift och lagen (1998:676)<br/>om statlig �lderspensionsavgift.</p> <p style="position:absolute;top:551px;left:121px;white-space:nowrap" class="ft11">Best�mmelser om f�rdelning av socialavgifter finns i lagen (2000:981)</p> <p style="position:absolute;top:569px;left:106px;white-space:nowrap" class="ft116">om f�rdelning av socialavgifter. Best�mmelser om s�rskilda avdrag fr�n so-<br/>cialavgifterna finns i lagen (2001:1170) om s�rskilda avdrag i vissa fall vid<br/>avgiftsber�kningen enligt lagen (1994:1920) om allm�n l�neavgift och so-<br/>cialavgiftslagen (2000:980).</p> <p style="position:absolute;top:9px;left:75px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:667px;left:106px;white-space:nowrap" class="ft18"><b>2 kap.</b></p> <p style="position:absolute;top:10px;left:80px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:692px;left:106px;white-space:nowrap" class="ft17"><i>Avgifter f�r personer som har fyllt 18 men inte 25 �r</i></p> <p style="position:absolute;top:10px;left:83px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:719px;left:106px;white-space:nowrap" class="ft110"><b>28 �</b></p> <p style="position:absolute;top:15px;left:87px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:717px;left:132px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:89px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:719px;left:150px;white-space:nowrap" class="ft11">P� ers�ttning till personer som vid �rets ing�ng har fyllt 18 men inte</p> <p style="position:absolute;top:736px;left:106px;white-space:nowrap" class="ft116">25 �r skall hela �lderspensionsavgiften men bara h�lften av de �vriga arbets-<br/>givaravgifterna betalas. Procenttalet f�r avgifterna skall efter halveringen<br/>anges med tv� decimaler s� att �vriga decimaler faller bort.</p> <p style="position:absolute;top:9px;left:93px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:816px;left:106px;white-space:nowrap" class="ft18"><b>3 kap.</b></p> <p style="position:absolute;top:10px;left:98px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:842px;left:106px;white-space:nowrap" class="ft17"><i>Avgifter f�r personer som har fyllt 18 men inte 25 �r</i></p> <p style="position:absolute;top:16px;left:101px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:914px;left:106px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:102px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:916px;left:114px;white-space:nowrap" class="ft113">Prop. 2006/07:84, bet. 2006/07:SfU10, rskr. 2006/07:157.</p> <p style="position:absolute;top:16px;left:107px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:108px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft113">Senaste lydelse 2006:1345.</p> <p style="position:absolute;top:16px;left:111px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:11px;left:113px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft113">Tidigare 2 kap. 28 � upph�vd genom 2006:1345.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft114"><b>SFS 2007:284</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 5 juni 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:125px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:58px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:129px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:59px;white-space:nowrap" class="ft22"><b>SFS 2007:284</b></p> <p style="position:absolute;top:15px;left:132px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:519px;white-space:nowrap" class="ft24">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft24">Elanders, V�llingby 2007</p> <p style="position:absolute;top:10px;left:135px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:71px;left:194px;white-space:nowrap" class="ft26"><b>15 a �</b></p> <p style="position:absolute;top:10px;left:138px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:245px;white-space:nowrap" class="ft21">Den som vid ing�ngen av �ret f�re taxerings�ret har fyllt 18 men</p> <p style="position:absolute;top:89px;left:194px;white-space:nowrap" class="ft28">inte 25 �r skall betala hela �lderspensionsavgiften men bara h�lften av de �v-<br/>riga egenavgifterna. Procenttalet f�r avgifterna skall efter halveringen anges<br/>med tv� decimaler s� att �vriga decimaler faller bort.</p> <p style="position:absolute;top:10px;left:143px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:161px;left:209px;white-space:nowrap" class="ft28">1. Denna lag tr�der i kraft den 1 juli 2007.<br/>2. De nya best�mmelserna i 2 kap. 28 � till�mpas p� ers�ttning som beta-</p> <p style="position:absolute;top:196px;left:194px;white-space:nowrap" class="ft21">las ut efter den 30 juni 2007.</p> <p style="position:absolute;top:214px;left:209px;white-space:nowrap" class="ft21">3. De nya best�mmelserna i 3 kap. 15 a � till�mpas p� inkomst som upp-</p> <p style="position:absolute;top:231px;left:194px;white-space:nowrap" class="ft28">b�rs efter den 30 juni 2007. Omfattar beskattnings�ret tid s�v�l f�re som ef-<br/>ter ikrafttr�dandet skall, om den avgiftsskyldige inte visar annat, s� stor del<br/>av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den 30 juni 2007<br/>som svarar mot f�rh�llandet mellan den del av beskattnings�ret som infaller<br/>under denna tid och hela beskattnings�ret.</p> <p style="position:absolute;top:337px;left:194px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:372px;left:194px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:390px;left:425px;white-space:nowrap" class="ft21">Per Classon</p> <p style="position:absolute;top:12px;left:147px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:409px;left:425px;white-space:nowrap" class="ft27">(</p> <p style="position:absolute;top:10px;left:150px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:408px;left:429px;white-space:nowrap" class="ft21">Finansdepartementet)</p> </div> </div> ;