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Act (2000:981) Concerning The Allocation Of Social Security Contributions

Original Language Title: Lag (2000:981) om fördelning av socialavgifter

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section 1 of this Act contains provisions on the allocation of

social security contributions under the social tariff Act (2000:980)

the financing of social security systems.



section 2 of the terms and expressions used in this law have the same

meaning as in social charges Act (2000:980).



Health insurance fees



section 3 of the health insurance fees to fund the costs of

the following benefits which are provided under

social insurance code



1. pregnancy cash benefit, sickness benefit within the meaning of Chapter 10 and

compensation for extra costs for journeys according to Chapter 27. as well as the

employee benefits in accordance with Chapter 110. section 30 of the costs of

investigation into accommodation in cases of illness and rehabilitation,



2. rehabilitation allowance and other allowances under 31

Chapter, and



3. income-related sickness compensation and income-related

activity compensation in accordance with chapter 34. Law (2010:1283).



section 4 of the health insurance contributions will also Fund



1. Central Board of student aid costs due to

student loans for a sick period does not have to be repaid

According to the study support Act (1999:1395) or provisions

issued pursuant to the Act,



2. costs for the närståendepenning under Chapter 47.

the social security code,



3. Insurance costs under the Act (1991:1047) if

sick pay,



4. some of the social insurance administration costs, and



5. State ålderspensions charges according to the law

(1998:676) if the State fee paid for ålderspensions

benefits under 1 and 2 above, as well as section 3. Law (2011:1515).



Parental insurance fees



paragraph 5 of the Parental insurance fees to finance



1. parental leave benefits under Chapter 11 to 13.

the social security code,



2. costs for the administration of

parental leave benefits, and



3. such State ålderspensions charges according to the law

(1998:676) if the State fee paid for ålderspensions

parental leave benefits. Law (2010:1283).



Ålderspensions fees



6 § the proportion of income ålderspensions fees

is estimated fees for income exceeding 8.07

times the income for the year base amount applicable under 58

Cape. 26 and 27 §§ social insurance code shall be assigned to the

State.



The amount of the fees calculated to be equal to the retirement law

for premium pension for that year shall be allocated to

The national debt Office for temporary management under 64

Cape. 15 and 16 of the social security code.



The remainder of the fees shall be taken to the First to fourth AP

funds for Administration under the Act (2000:192) about

public pension funds (AP-funds). Law (2010:1283).



7 § ålderspensions Estimated proportions of fees under section 6 of the

will be reconciled against the final fees related to established

pension rights for premium pension and earnings in excess of

8.07 times the income for the year base amount applicable under

58. 26 and 27 of the social insurance code.



The difference between the estimated amount and the final amount

determined for the year in question shall be regulated at an upcoming

transfer.



Funds governed against the State should be calculated with such

rate specified in Chapter 65. paragraph 3 of the tax procedure law

(2011:1244). Funds provided towards the Swedish national debt Office

shall be calculated by the addition of such a return referred to in

64. 16 of the social security code.

Law (2011:1404).



Efterlevandepensionsavgifter



section 8 Efterlevandepensionsavgifter to finance



1. the earnings-related survivor's pension and widow's pension

According to the social security code, and



2. costs for the administration of the pension under the 1.

Law (2010:1283).



Labour market fees



Article 9 of the Labour fees to fund



1. unemployment benefits pursuant to lagen (1997:238) om

unemployment insurance and the costs of the supervision of

the payment of such compensation pursuant to lagen (1997:239) if

unemployment funds,



2. support to the activity of a

employment program, provided that he

or she qualifies for income-related benefit

According to the law on unemployment insurance,



3. the costs in accordance with the wage guarantee Act (1992:497), and



4. such State ålderspensions charges according to the law

(1998:676) for State ålderspensions fee paid on

remuneration according to 1-3.



Arbetsskade fees



10 § Arbetsskade contributions will finance



1. remuneration from work injury insurance is under 40-42

and 87 and 88. the social security code,



2. costs of administration of allowances according to 1,

and



3. such State ålderspensions charges according to the law

(1998:676) for State ålderspensions fee paid on

the cost of 1. Law (2010:1283).



Allocation of employer contributions



11 § Accrued employer contributions will be allocated between

fee purposes according to the decision on employer contributions as

to the provisions of Chapter 53. tax Procedure Act (2011:1244). Deduction

made pursuant to Chapter 2. section 31 of the social tariff Act (2000:980) and

deductions made pursuant to paragraph 5 of the Act (2001:1170) on special

deductions in certain circumstances at the duty calculation according to the law

(1994:1920) on payroll tax and social charges Act

(2000:980) shall primarily refer to employment rates and

then, in the order indicated health insurance fee,

parental insurance fee, arbetsskade fee and

efterlevandepensionsavgiften.



The provisions of the first subparagraph shall also apply to

fee and amount of interest paid to the employer.



The Government or the authority, as the Government determines

Announces rules on distribution. Team (2013:962).



Transfer of contributions



section 12 of the social insurance agency, each year tillgodoföra some

amount of revenue from each title on the State budget which

contributions recognized. Amount is equal to the sum of the

the previous year net contributions reduced with

the sum of the fees in the same year was put down or

recovery.



Insurance Agency, during each period of twelve months

as provisional tax is paid as an advance on the amount referred to in

first subparagraph tillgodoföra to 10.3% of the

preliminary tax collected from natural persons before the

February 1 during the period. The advance tillgodoförs with a

Twelfth each month. The Revenue Commissioners shall annually not later than

February 15, leaving the insurance fund stating the sum of the

before 1 February of the same year the provisional tax charged

for natural persons.



If the insurance fund during such 12-month period

specified in the second subparagraph had been credited to advances in excess of

the amount referred to in the first subparagraph, the difference is regulated by

settlement on the amount closest to the next, tillgodoföras

under the first or second paragraph. Law (2011:1286).



Deduction in calculating contributions



paragraph 13 of the deductions under Chapter 3. section 18 of the social tariff Act (2000:980)

and section 6 of the Act (2001:1170) on specific deduction in certain circumstances at

duty calculation under the Act (1994:1920) on General

payroll tax and social charges Act (2000:980) shall primarily

refer to labour market contribution and then in specified order

health insurance fee, parental insurance fee,

arbetsskade and efterlevandepensionsavgiften.

Law (2010:437).



Enforcement regulations



section 14 of the Government announces the details of the

regulations referred to in the second and third subparagraphs of paragraph 7.



The Government determines for each year the estimated proportions of

ålderspensions accrued fees referred to in paragraph 6 of the proposal

from the pension Agency. Law (2009:1004).



Transitional provisions



2000:981



1. this law shall enter into force on 1 January 2001.



2. Older provisions on the distribution of social security contributions in 4

Cape. the law (1981:691) on social fees still apply in

ask about the fees relating to the period prior to the entry into force.



3. Older provisions on shares for distribution of

ålderspensions fees shall be applied up to and including the year 2001.



4. the reference in paragraph 4 of the 1 to study support Act (1999:1395),

until 1 July 2001, rather than refer to study support act

(1973:349). Health insurance fees shall thereafter also

Finance Central Student Grants Committee's costs in accordance with paragraph 4 of 1

in the case of aid granted in accordance with the study support act

(1973:349) or under the transitional provisions of

study support Act (1999:1395).



5. in addition to the provisions of section 10 shall arbetsskade fees

continues to fund the remuneration due to mandatory

insurance under the law (1916:235) on insurance for accident

in the work, the law (1929:131) on insurance for certain

occupational diseases and the law (1954:243) on professional indemnity insurance.



2001:1119



This law shall enter into force on 1 January 2002 and applied

the first time on charges for the year 2002.



2006:1346



1. this law shall enter into force on 1 January 2007.



2. Older provisions of paragraph 3 are applied for

sickness benefit in kind provided before 1 november 2006.



3. Older provisions of sections 11 and 13 applied still on

benefits paid and income received

before the entry into force.



4. Older provisions of sections 11 and 13 applied still on

deduction under paragraph 4, 5 and 8 of

transitional provisions to the Act (2006:1345) amending the

social tariff Act (2000:980).



2009:1004



This law shall enter into force on 1 January 2010 and apply

first time in determining shares for distribution of

ålderspensions charges for the year 2011.



2010:1283



1. this law shall enter into force on 1 January 2011.



2. Fees under 3, 4, 5, 8 and 10 sections should still

finance expenses, benefits, fees and expenses

According to the next to the 1 January 2011 the existing older


the legislation.



3. the provisions of paragraph 8 shall apply also in the case of

Special survivors ' pension in accordance with Chapter 7. 48 to 54 of law

(2010:111) for the inclusion of the social insurance code.



2011:1404



1. this law shall enter into force on 1 January 2012.



2. The provision for interest in the third subparagraph of paragraph 7 shall apply to

interest relating to the period from 1 January

2013. For interest that relates to the time before that comes in

place the provisions on interest in chapter 19.

Russian tax authority Registration Act (1997:483).



3. in the case of a notice of assessment under the Russian tax authority registration law

(1997:483) does section 11 in its older version.