SFS 2008:1269 Lag om ändring i socialavgiftslagen (2000:980)
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<p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:943px;left:667px;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:98px;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:98px;white-space:nowrap" class="ft113"><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:98px;white-space:nowrap" class="ft11">utf�rdad den 4 december 2008.</p>
<p style="position:absolute;top:304px;left:112px;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:252px;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:256px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 26 � och 3 kap. 13 � social-</p>
<p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">avgiftslagen (2000:980) ska ha f�ljande lydelse.</p>
<p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p>
<p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>2 kap.</b></p>
<p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p>
<p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>26 �</b></p>
<p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:391px;left:123px;white-space:nowrap" class="ft15">2</p>
<p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p>
<p style="position:absolute;top:393px;left:127px;white-space:nowrap" class="ft18"><b> </b></p>
<p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:393px;left:142px;white-space:nowrap" class="ft11">Arbetsgivaravgifterna �r 23,93 procent av avgiftsunderlaget och ut-</p>
<p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft114">g�rs av<br/>1. sjukf�rs�kringsavgift</p>
<p style="position:absolute;top:428px;left:328px;white-space:nowrap" class="ft11"> 6,71 %</p>
<p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft11">2. f�r�ldraf�rs�kringsavgift</p>
<p style="position:absolute;top:446px;left:328px;white-space:nowrap" class="ft11"> 2,20 %</p>
<p style="position:absolute;top:463px;left:98px;white-space:nowrap" class="ft11">3. �lderspensionsavgift </p>
<p style="position:absolute;top:463px;left:328px;white-space:nowrap" class="ft11">10,21 %</p>
<p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft11">4. efterlevandepensionsavgift</p>
<p style="position:absolute;top:481px;left:328px;white-space:nowrap" class="ft11"> 1,70 %</p>
<p style="position:absolute;top:499px;left:98px;white-space:nowrap" class="ft11">5. arbetsmarknadsavgift</p>
<p style="position:absolute;top:499px;left:328px;white-space:nowrap" class="ft11"> 2,43 %</p>
<p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft11">6. arbetsskadeavgift </p>
<p style="position:absolute;top:516px;left:328px;white-space:nowrap" class="ft11"> 0,68 %</p>
<p style="position:absolute;top:9px;left:65px;white-space:nowrap" class="ft16"><b> </b></p>
<p style="position:absolute;top:561px;left:98px;white-space:nowrap" class="ft16"><b>3 kap.</b></p>
<p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft17"><b> </b></p>
<p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft18"><b>13 �</b></p>
<p style="position:absolute;top:15px;left:72px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:585px;left:123px;white-space:nowrap" class="ft15">3</p>
<p style="position:absolute;top:10px;left:74px;white-space:nowrap" class="ft17"><b> </b></p>
<p style="position:absolute;top:587px;left:127px;white-space:nowrap" class="ft18"><b> </b></p>
<p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:587px;left:142px;white-space:nowrap" class="ft11">Egenavgifterna �r 22,22 procent av avgiftsunderlaget och utg�rs av</p>
<p style="position:absolute;top:604px;left:98px;white-space:nowrap" class="ft11">1. sjukf�rs�kringsavgift</p>
<p style="position:absolute;top:604px;left:328px;white-space:nowrap" class="ft11"> 6,93 %</p>
<p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft11">2. f�r�ldraf�rs�kringsavgift</p>
<p style="position:absolute;top:622px;left:328px;white-space:nowrap" class="ft11"> 2,20 %</p>
<p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft11">3. �lderspensionsavgift </p>
<p style="position:absolute;top:640px;left:328px;white-space:nowrap" class="ft11">10,21 %</p>
<p style="position:absolute;top:657px;left:98px;white-space:nowrap" class="ft11">4. efterlevandepensionsavgift</p>
<p style="position:absolute;top:657px;left:328px;white-space:nowrap" class="ft11"> 1,70 %</p>
<p style="position:absolute;top:675px;left:98px;white-space:nowrap" class="ft11">5. arbetsmarknadsavgift</p>
<p style="position:absolute;top:675px;left:328px;white-space:nowrap" class="ft11"> 0,50 %</p>
<p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft11">6. arbetsskadeavgift </p>
<p style="position:absolute;top:693px;left:328px;white-space:nowrap" class="ft11"> 0,68 %</p>
<p style="position:absolute;top:10px;left:81px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:729px;left:112px;white-space:nowrap" class="ft114">1. Denna lag tr�der i kraft den 1 januari 2009.<br/>2. De nya best�mmelserna i 2 kap. 26 � till�mpas p� ers�ttning som beta-</p>
<p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft11">las ut efter den 31 december 2008.</p>
<p style="position:absolute;top:782px;left:112px;white-space:nowrap" class="ft11">3. De nya best�mmelserna i 3 kap. 13 � till�mpas p� inkomst som uppb�rs</p>
<p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft114">efter den 31 december 2008. Omfattar beskattnings�ret tid s�v�l f�re som<br/>efter ikrafttr�dandet ska, om den avgiftsskyldige inte visar annat, s� stor del<br/>av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den 31 december<br/>2008 som svarar mot f�rh�llandet mellan den del av beskattnings�ret som<br/>infaller under denna tid och hela beskattnings�ret.</p>
<p style="position:absolute;top:16px;left:86px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft19">1</p>
<p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft110"> </p>
<p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:45, bet. 2008/09:SfU5, rskr. 2008/09:95.</p>
<p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">2</p>
<p style="position:absolute;top:11px;left:93px;white-space:nowrap" class="ft110"> </p>
<p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2007:966.</p>
<p style="position:absolute;top:16px;left:96px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">3</p>
<p style="position:absolute;top:11px;left:98px;white-space:nowrap" class="ft110"> </p>
<p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2007:966.</p>
<p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:1269</b></p>
<p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 12 december 2008</p>
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<img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:10px;left:110px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p>
<p style="position:absolute;top:9px;left:114px;white-space:nowrap" class="ft22"><b> </b></p>
<p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1269</b></p>
<p style="position:absolute;top:15px;left:117px;white-space:nowrap" class="ft23"> </p>
<p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p>
<p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p>
<p style="position:absolute;top:10px;left:120px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p>
<p style="position:absolute;top:107px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p>
<p style="position:absolute;top:124px;left:433px;white-space:nowrap" class="ft25">Per Classon<br/>(Finansdepartementet)</p>
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;
1
Svensk f�rfattningssamling
Lag
om �ndring i socialavgiftslagen (2000:980);
utf�rdad den 4 december 2008.
Enligt riksdagens beslut
1
f�reskrivs att 2 kap. 26 � och 3 kap. 13 � social-
avgiftslagen (2000:980) ska ha f�ljande lydelse.
2 kap.
26 �
2
Arbetsgivaravgifterna �r 23,93 procent av avgiftsunderlaget och ut-
g�rs av
1. sjukf�rs�kringsavgift
6,71 %
2. f�r�ldraf�rs�kringsavgift
2,20 %
3. �lderspensionsavgift
10,21 %
4. efterlevandepensionsavgift
1,70 %
5. arbetsmarknadsavgift
2,43 %
6. arbetsskadeavgift
0,68 %
3 kap.
13 �
3
Egenavgifterna �r 22,22 procent av avgiftsunderlaget och utg�rs av
1. sjukf�rs�kringsavgift
6,93 %
2. f�r�ldraf�rs�kringsavgift
2,20 %
3. �lderspensionsavgift
10,21 %
4. efterlevandepensionsavgift
1,70 %
5. arbetsmarknadsavgift
0,50 %
6. arbetsskadeavgift
0,68 %
1. Denna lag tr�der i kraft den 1 januari 2009.
2. De nya best�mmelserna i 2 kap. 26 � till�mpas p� ers�ttning som beta-
las ut efter den 31 december 2008.
3. De nya best�mmelserna i 3 kap. 13 � till�mpas p� inkomst som uppb�rs
efter den 31 december 2008. Omfattar beskattnings�ret tid s�v�l f�re som
efter ikrafttr�dandet ska, om den avgiftsskyldige inte visar annat, s� stor del
av beskattnings�rets inkomst anses h�nf�rlig till tiden efter den 31 december
2008 som svarar mot f�rh�llandet mellan den del av beskattnings�ret som
infaller under denna tid och hela beskattnings�ret.
1
Prop. 2008/09:45, bet. 2008/09:SfU5, rskr. 2008/09:95.
2
Senaste lydelse 2007:966.
3
Senaste lydelse 2007:966.
SFS 2008:1269
Utkom fr�n trycket
den 12 december 2008
2
SFS 2008:1269
Thomson F�rlag AB, tel. 08-587 671 00
Elanders, V�llingby 2008
P� regeringens v�gnar
ANDERS BORG
Per Classon
(Finansdepartementet)
