Act (1994:1920) If Payroll Tax

Original Language Title: Lag (1994:1920) om allmän löneavgift

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§ 1 the person entitled under Chapter 2. social tariff Act (2000:980) shall

paying payroll taxes will pay for each year of General

payroll tax. Payroll tax is calculated on the basis that apply

for employer contributions under the social tariff Act.



In the dossier as referred to in the first subparagraph shall not, however, include

remuneration to the persons referred to in Chapter 2. section 27

social tariff Act. Law (2015:472).



section 2 of the chapter 3. social tariff Act (2000:980) shall

pay co-payments shall every year pay General

payroll tax. Payroll tax is calculated on the basis that apply

for co-payments under social tariff Act.



The first subparagraph shall not apply to those who are only going to pay

ålderspensions fee pursuant to Chapter 3. 15 or 16 §

social tariff Act. Law (2015:472).



3 §/expires U: 2016-01-01/payroll tax is levied with 10.15% of base

and to the State. Law (2015:472).



3 section/entry into force: 01/01/2016/payroll tax is levied with 9.65 percent of the surface and to the State. Law (2015:774).



4 § in the case of payroll tax, the provisions of 4

Cape. social tariff Act (2000:980). Law (2001:1237).



§ 5 What's in these Act (1971:69) provides for tax

also applies in the case of fees provided for in this Act.

Lag (2003:547).



section 6 of the regulations on special deduction from the General

Payroll Tax Act (2001:1170) on specific reductions in

some cases at duty calculation under the Act (1994:1920) if

payroll tax and social charges Act (2000:980).

Law (2007:285).



Transitional provisions



1994:1920



This law shall enter into force on 1 January 1995 and applied



1. the salary or other compensation is paid after the end of the year

in 1994,



2. pursuant to article 2 of the income raised to taxation at the 1996

taxation or later. Covers fiscal years time both before and

After the end of the year 1994, the--if the taxpayer does not show

else--so much of the tax revenue of the year is considered attributable to

the time after the end of the year 1994 corresponding to the relationship between

the portion of the taxation year that fall during this time and the entire

the tax year.



1996:1067



1. this law shall enter into force on 1 January 1997.



2. The new provision be applied to pay in money or other

remuneration according to section 1 to be paid from 1 January 1998.

To pay in money or other compensation is paid in year 1997

should payroll charge with 2.60%.



3. The new provision shall also apply to income under paragraph 2 of that

are there from 1 January 1998. In the case of revenue that

are there in the year 1997 is the General Payroll 2.60%.

Covers fiscal year period both before and after the end of the year

1996 shall, if the taxpayer does not show otherwise, so much of the

fiscal year's income is considered attributable to the period after the end

by 1996, corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year. A corresponding allocation shall be made on

fiscal year covers the period both before and after the end of the year

1997.



1997:939



1. this law shall enter into force on 1 January 1998.



2. The new provision applies to wages or other compensation

According to § 1 payable from 1 January 1998.



3. The new provision shall also apply to income under paragraph 2 of

collected from 1 January 1998. Covers

tax year period both before and after the end of the year 1997

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

the end of 1997, corresponding to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



1998:700



1. this law shall enter into force on 1 January 1999.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

1999.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 1999. Covers

tax year period both before and after the end of the year 1998

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

31 December 1998 which corresponds to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



1999:966



1. this law shall enter into force on 1 January 2000.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

2000.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 2000. Covers

tax year period both before and after the end of the year 1999

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

the end of year 1999 corresponding to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



2000:995



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



2. Older provisions of §§ 1 and 4 is still in question

If compensation is paid before the entry into force.



3. Older provisions of §§ 2 and 4 is still in question

If income received before the entry into force. If

fiscal year covers the period both before and after the end of

in the year 2000 shall, if the culprit did not indicate any other fees, so great

part of the tax income for the year is considered attributable to the time

After the end of the year 2000 corresponding to the relationship between

the portion of the taxation year that fall during this time and

the entire tax year.



2000:1005



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



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

2001.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 2001. Covers

tax year time before as well as after the end of the year 2000

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

the end of the year 2000, which corresponds to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



2002:974



1. this law shall enter into force on 1 January 2003.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

2003.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 2003. Covers

tax year time before as well as after the end of the year 2002

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

end of 2002 corresponding to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



2003:547



1. this law shall enter into force on 1 January 2004.



2. Older provisions apply in the cases of § 11

förmånsrätts Act (1970:979), in its version of the law

(1975:1248) amending that law shall be applied.



2003:822



1. this law shall enter into force on 1 January 2004.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

2004.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 2004. Covers

tax year time before as well as after the end of the year 2003

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

end of 2003 corresponding to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



2004:1057



1. this law shall enter into force on 1 January 2005.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

2005.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 2005. Covers

fiscal year period both before and after the end of the year 2004

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

the end of 2004 which corresponds to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



2005:828



1. this law shall enter into force on 1 January 2006.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid from 1 January

2006.



3. The new provisions also apply to income under paragraph 2 of

collected from 1 January 2006. Covers

tax year time before as well as after the end of the year 2005

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

the end of 2005, which corresponds to the ratio of the part

of the tax year that occurs during this time and the entire

the tax year.



2007:285



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



2. The new provisions of section 3 apply to wages or other

remuneration according to section 1 to be paid after 30 June 2007. On

salary or other compensation is paid in the period 1

July 2007 to 31 december 2007 shall be

the percentage referred to in paragraph 3 of the second paragraph be 3.60 instead of

2.20.



3. The new provisions of paragraph 3 shall also apply to income


pursuant to article 2 of the collected after 30 June 2007. Covers

tax year period both before and after the entry into force

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after the

June 30, 2007, which corresponds to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



2007:967



1. this law shall enter into force on 1 January 2008.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid after december 31,

2007.



3. The new provisions also apply to income under paragraph 2 of

collected after 31 december 2007. Covers

tax year period both before and after its entry into force shall,

If the culprit did not indicate otherwise, the fees so much of

fiscal year's income is considered attributable to the period after the

december 31, 2007, which corresponds to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



2008:1267



1. this law shall enter into force on 1 January 2009.



2. The new provisions apply to wages or other

remuneration according to section 1 to be paid after december 31,

2008.



3. The new provisions also apply to income under paragraph 2 of

received after december 31, 2008. Covers

tax year period both before and after its entry into force shall,

If the culprit did not indicate otherwise, the fees so much of

fiscal year's income is considered attributable to the period after the

31 december 2008 corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



2009:1159



1. This law shall enter into force on January 1, 2010.



2. The new provision applies to wages or other

remuneration according to section 1 to be paid after december 31,

2009.



3. The new provision shall also apply to income under paragraph 2 of

collected after 31 december 2009. Covers

tax year period both before and after the entry into force

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

december 31, 2009 corresponding to the ratio between the

part of the tax year that occurs during this time and the entire

the tax year.



2010:1828



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



2. The law applicable to wages or other compensation in accordance with paragraph 1 of the

paid after december 31, 2010.



3. The law shall also apply to income according to paragraph 2 of the collected

After december 31, 2010. Covers fiscal year time

both before and after its entry into force shall, on the

charging the culprit does not show otherwise, so much of the

fiscal year's income is considered attributable to the period after the

december 31, 2010 that corresponds to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year. Law (2010:1828).



2011:1281



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



2. The law applicable to wages or other compensation in accordance with paragraph 1 of the

paid after december 31, 2011.



3. The law shall also apply to income according to paragraph 2 of the collected

After december 31, 2011. Covers fiscal year time

both before and after its entry into force shall, on the

charging the culprit does not show otherwise, so much

of the taxable income for the year is considered attributable to the period after

31 december 2011 corresponding to the ratio between the

part of the tax year that occurs during this time and the entire

the tax year.



2012:756



1. this law shall enter into force on 1 January 2013.



2. The law applicable to wages or other compensation in accordance with paragraph 1 of the

paid after december 31, 2012.



3. The law shall also apply to income according to paragraph 2 of the collected

After december 31, 2012. Covers fiscal year time

both before and after its entry into force shall, on the

charging the culprit does not show otherwise, so much of the

fiscal year's income is considered attributable to the period after the

31 december 2012, which corresponds to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



2014:1466



1. This law shall enter into force on January 1, 2015.



2. the provisions of paragraph 3 of the older wording applied

still on salary or other compensation in accordance with paragraph 1 of that

be paid before the entry into force.



3. the provisions of paragraph 3 of the older wording applied

still on income according to paragraph 2 of the collected before

the entry into force.



Covers fiscal year period both before and after the end

by 2014, respectively, both before and after the end of 2015,

If the culprit did not indicate otherwise, the fees so much of

fiscal year's income is considered attributable to the period after

the end of 2014 and the time after the end of 2015, which

corresponds to the relationship between the part of the tax year

that fall under each time and all

the tax year.



2015:178



1. this law shall enter into force on May 1, 2015.



2. the provisions of the new wording is applied to the salary or

other remuneration according to section 1 to be paid after 30 april

2015.



3. the provisions of the new wording also apply to

pursuant to article 2 of the income received after april 30, 2015.

Covers fiscal year period both before and after

entry into force, if the culprit did not indicate otherwise, the fees

so much of the tax revenue of the year is considered attributable to

the period after 30 april 2015, corresponding to the ratio

between the part of the taxation year that fall under this

time and the entire tax year.



2015:472



1. this law shall enter into force on 1 June 2015.



2./expires U: 2016-01-01-the provisions of paragraphs 1 and 3 in the older wording applied

still on salary or other compensation in accordance with paragraph 1 of that

be paid before the entry into force.



For the purposes of section 3 of the wages or other compensation under

1 § paid out during the period August 1, 2015 – June 30, 2016

to those who at the beginning of the year has not reached the age of 25,

pay the fee charged with eighteen tjugofemtedelar of the percentage

and two decimal places so that other decimal places falls

away.



2./entry into force: 01/01/2016/the provisions of §§ 1 and 3 in the older wording still applied on the salary or other remuneration according to section 1 to be paid before the entry into force.



For the purposes of section 3 of the wages or other compensation in accordance with paragraph 1 of that will be paid out during the period 1 April 2015 to 31 May 2016, for those at the beginning of the year under the age of 25 years, pay the fee charged with eighteen tjugofemtedelar of percentage and two decimal places so that the remaining decimals are falling away. Law (2015:774).



3./expires U: 2016-01-01-the provisions of paragraphs 2 and 3 of the older wording applied

still on income according to paragraph 2 of the collected before

the entry into force.



For the purposes of section 3 of the income according to paragraph 2 of the collected

during the period August 1, 2015 – June 30, 2016, for those who

at the beginning of the year under the age of 25 years, the payroll tax is levied

with eighteen tjugofemtedelar of percentage and two

decimal places so that the remaining decimals are falling away.



Covers fiscal year period both before and after 1

June 2015 respectively, both before and after 30 June 2016

shall, if the culprit did not indicate any other fee, as much of the

fiscal year's income is considered attributable to the period after

on August 1, 2015, each time after June 30, 2016

corresponding to the relationship between the part of the

tax year that fall under each time and all

the tax year.



3./entry into force: 01/01/2016/the provisions of paragraphs 2 and 3 of the older wording still applies on income according to paragraph 2 of the collected before the entry into force.



For the purposes of section 3 of the income according to paragraph 2 of the collected during the period August 1, 2015 to 31 May 2016, for those at the beginning of the year under the age of 25 years, pay the fee charged with eighteen tjugofemtedelar of percentage and two decimal places so that the remaining decimals are falling away.



Covers fiscal year period both before and after 1 June 2015 respectively, both before and after May 31, 2016, if the culprit did not indicate any other fee, as much of the tax revenue of the year is considered attributable to the period after 1 July 2015, each time after 31 December 2016 corresponding to the relationship between the part of the taxation year that fall under each time and the entire tax year. Law (2015:774).



2015:774



1. this law shall enter into force on the 1 January 2016.



2. The provision in paragraph 3 of the new wording is applied to the salary or other remuneration according to section 1 to be paid after december 31, 2015.



3. The provision in paragraph 3 of the new wording is applied to income according to paragraph 2 of the collected after 31 december 2015. Covers fiscal year period both before and after its entry into force shall, if the culprit did not indicate any other charges, as much of the tax revenue of the year is considered attributable to the period after 31 december 2015, corresponding to the relationship between the part of the tax year that occurs during this time and throughout the tax year.

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