Act (1994:1744) On General Pension Contribution

Original Language Title: Lag (1994:1744) om allmän pensionsavgift

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
§ 1 General pension fees shall be payable under this Act.

Act (1997:937).



section 2 of The recipients of such income referred to in paragraph 3 shall, at

contribution base for each year pay public pension fee with

7 percent. Law (1999:965).



section 3 fee is calculated partly on such income from employment

referred to in Chapter 59. social insurance code, and on such

income of other gainful employment as referred to in Chapter 59. the same

beam on the individual's taxable income under

the income tax Act (1999:1229). Income from employment and

income of other gainful employment shall each

be rounded to the next lower hundred crowns.



In calculating income from employment will be deducted

for expenses that the employee has been in the work of the

extent cost, decreased by the resulting

payment of expenses, in excess of 5 000 SEK.



In the calculation of the fee shall be excluded from income by

employment and income of other gainful employment to the

part of the sum of revenues exceeding 8.07 times the for

year current income base amount according to chapter 58. 26 and 27 §§

the social security code. In doing so, in the first place

shall be excluded from income from other employment.



The fee is rounded to the nearest whole hundred crowns.

Charge ending in 50 kroons are rounded to the next lower

hundred crowns. Law (2010:1261).



section 4 of the Fee shall not be paid by the person who has such income

referred to in paragraph 3, if the revenue falls below a percentage of 42.3

the price base amount applicable for the year under Chapter 2. 6 and 7 § §

the social security code.



Fee should not be paid on income-related

income-related sickness compensation or activity compensation

According to chapter 34. the social security code. Law (2010:1261).



§ 5 duties shall be determined for each year of

The tax agency in the decision on the final tax. Law (2011:1369).



section 6 of the Levy is used to finance insurance for

income pension and supplementary pension under

the social security code.



The fee is taken to the First to fourth AP funds for

management under the Act (2000:192) on the General

pension funds (AP-funds). Law (2010:1261).



section 7 of the regulations on the procedure for the withdrawal of the charge under

This law can be found in the tax Procedure Act (2011:1244).

Law (2011:1369).



section 8 what in Italian law (1971:69) provides for tax

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

Law (2011:1369).



Transitional provisions



1994:1744



1. this law shall enter into force on 1 January 1995 and applied to

contributing to income received from this date.

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

1994, 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 1994, corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



2. by law repeals Act (1992:1745) on General

health insurance contribution. However, older provisions shall apply in the case

If the fee relating to the period prior to 1 January 1995.



1994:1956



1. this law shall enter into force on 1 January 1995 and applied to

contributing to income received from this date. In

rather than what is said in paragraph 3, third subparagraph, in the determination of

tax tables under the Recovery Act (1953:272) for the income year

in 1995, the fees are calculated on the sum of the incomes to the part

the sum does not exceed seven and a half times the at beginning of year

regarding the basic amount under the Act (1962:381) on general insurance.

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

1994, 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 1994, corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



1995:503



This law shall enter into force on 1 July 1995 and applied the first time.

in the 1997 assessment. Older provisions apply as regards

taxpayer with income of commercial activity for which

tax year has begun prior to the entry into force.



1995:1493



This law shall enter into force on 1 January 1996. The new provisions

apply to taxable compensation received from the

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

in 1995, shall, if the taxpayer does not show otherwise, so great

part of the tax income for the year is considered attributable to the period after

end of year 1995 corresponding to the relationship between the part of the

tax year that occurs during this time and the entire

the tax year.



1996:1065



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



2. The new provisions apply to contributing income

are there from 1 January 1998. In terms of contributing

income earned in the year 1997 is the health insurance fee 4.95

percent.



3. Includes 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.



1996:1342



This law shall enter into force on 1 January 1998 and applied first

at the 1999 assessment. Act (1997:937).



1997:544



This law shall enter into force on 1 november 1997 and applied

for the first time at the 1999 assessment.



1997:936



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

for the first time at the 1999 assessment.



2. Includes fiscal year period both before and after the end

by 1997, if the taxpayer does not show other things, so

much of the fiscal year's income is considered attributable to

the time from the end of 1997, corresponding to the ratio

between the part of the tax year that occurs during this time

and the entire tax year.



1998:680



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

for the first time at the 2000 assessment.



2. The new provisions apply to contributing income

collected from 1 January 1999.



3. The older the provision in paragraph 4(1) applies

still, for taxable persons born in 1937 or

earlier.



4. tax year Includes time both before and after the end

by 1998, if the taxpayer does not show other things, so

much of the fiscal year's income is considered attributable to

the time after the end of the year 1998 which corresponds to the relationship

between the part of the tax year that occurs during this time

and the entire tax year.



5. During the years 1999 and 2000 used the fee even for

financing of basic pension in the form of old-age pension under 6

Cape. Act (1962:381) on general insurance to people who

are entitled to a supplementary pension in the form of old-age pension under 12

Cape. the same law as well as the costs of the management of such

national pensions.



1999:965



1. this law shall enter into force on 31 december 1999 and shall apply

for the first time at the 2001 assessment.



2. The new provisions apply to income received from

on 1 January 2000.



3. Includes fiscal year period both before and after the end

by the year 1999, if the taxpayer does not show other things, so

much of the fiscal year's income is considered attributable to

the time after the end of the year 1999 corresponding to the ratio

between the part of the tax year that occurs during this time

and the entire tax year.



1999:1288



This law shall enter into force on 1 January 2000 and shall apply

for the first time at the 2002 assessment.



2000:1007



This law shall enter into force on 1 January 2001 and applied

for the first time at the 2002 assessment.



2001:493



1. this law shall enter into force on 1 January 2002 and applied

for the first time at the 2004 assessment.



2. The older provisions in paragraph 4(1) applies in 2003

the annual assessment, however, the fee is not paid by the

such income referred to in paragraph 3, if the income is less than

29.3% of the price base amount applicable for the year under

Act (1962:381) on general insurance. Law (2001:844).



2001:843



This law shall enter into force on 1 January 2003 and applied

for the first time at the 2004 assessment. Law (2002:978).



2001:1117



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

first time at the 2003 assessment.



2003:546



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.



2007:968



This law shall enter into force on 1 January 2008 and applies

for the first time at the 2009 assessment.



2011:1369



This law shall enter into force on 1 January 2012 and apply to

income earned from 1 January 2013.

Related Laws