§ 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.
