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Regulation (1991:704) Fixing The Payroll Tax On The State's Pension Costs

Original Language Title: Förordning (1991:704) om fastställande av särskild löneskatt på statens pensionskostnader

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section 1 of the health insurance fund determines the special wage tax

the State is required to pay under the Act (1991:687) on special

wage tax on pension costs. Regulation (2004:932).



section 2 of the Tax is determined as preliminary tax last 25

February during the tax year, as final tax no later than

on april 30 of the year after the tax year.



If the insurance fund finds that the preliminary tax needs

be changed to better match the final treasure,

the Swedish social insurance agency shall establish new preliminary tax.

Regulation (2004:932).



paragraph 3 of the basis for calculating preliminary tax on such

pension costs for the State that ultimately charged to the

income title State pension contributions, should be reported by

State occupational pension insurance agency works to last the

January 25 during the tax year. The same is true for other

pension costs for State authority if the majority of

pension costs for the Agency's activities are just now

that kind.



Basis for calculation of the final tax on such

pension expenses will be accounted for by Government pensions work

to the insurance fund by 31 March of the year following

the tax year.



The State authorities should leave the State

occupational pension works the information needed for the report.

Regulation (2010:551).



Furthermore, paragraph 4 of the basis for calculating preliminary tax for

the State shall be recognized by the respective authority to

The Insurance Fund last January 25, during

the tax year.



Basis for calculation of the final tax on such

pension expenses will be accounted for by the respective authority to

The social insurance Office at the latest by 31 March of the year following the

the tax year.



State occupational pension works shall provide the authorities of the

information needed for the report. Regulation (2010:551).



paragraph 5 of the tax on the basis referred to in paragraph 3 shall be governed by the State's

occupational pension works by deposit insurance

count on the State's central account at the Riksbank. Each

authority shall pay the State's occupational pension works for

deposit relating to tax on a basis under paragraph 3 of the first

the second sentence.



Tax on schedule referred to in section 4 shall be paid by the respective

authority through deposit insurance bill on

the State's main account at the Riksbank. Regulation (2010:551).



paragraph 6 of the preliminary tax must be paid one-sixth of tax

18 in the months of March, may, July, september and november in

tax year and on 18 January of the year following the tax year.



section 7 If the final tax is higher than the provisional

the tax, the State's occupational pension works respectively of paragraph 4

designated authorities during the month of may of the year following the

tax year to pay in an amount equal to the difference

between the final and the provisional tax.



If the final tax is lower than the provisional duty,

should health insurance fund in respect of tax under paragraph 5 of the first

subparagraph reduce the charges of the

preliminary tax. In the case of tax according to § 5, second subparagraph

should the insurance fund to pay back the amount paid

too much. Regulation (2010:551).



section 8 of the health insurance fund shall transfer the tax paid in

to correct income title on the State budget. Regulation (2004:932).



Övergångsbestämmeler



1991:704



This Regulation shall enter into force on 1 July 1991. The provisions on

preliminary tax is applied, however, the first time for tax year 1992.