Lag (1991:687) If Payroll Tax On Pension Costs

Original Language Title: Lag (1991:687) om särskild löneskatt på pensionskostnader

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§ 1 the person committed an occupational retirement scheme shall pay to the State

payroll tax with 24.26 percent on the cost of

the pension commitment, calculated in accordance with section 2. Act (1997:941).



section 2 of the taxable amount shall be calculated as below

the tax year resulting difference between, on the one hand, the sum

of the following items:



a) fee for occupational pension insurance,



b) allocation to pension trust,



c) increase in provision under the heading provisions for pensions

under the Act (1967:531) if securing the pension commitment, etc.

or in such a State referred to in paragraph 8,



d) pensions paid paid not by law or on the basis

of occupational pension insurance,



e) released a replacement for other repossessed

the pension commitment,



f) transfer or payment to a foreign

institutions for occupational retirement provision as referred to in such an agreement if the

occupational pension which meets the conditions for deduction of 28

Cape. paragraph 2 or paragraph 3 of the income tax act

(1999:1229),



on the other hand, the sum of the following items:



g) compensation from the pension trust,



h) compensation under occupational pension from such

foreign institutions for occupational retirement provision as referred to in Chapter 28. paragraph 3 of the

the income tax Act,



in) reduction of provision under the heading provisions for pensions

According to the Act on securing the pension promise, etc., or in the

such a subheading referred to in 8 a of the same law,



j) 85 per cent of the provision under the heading Devoted to

pensions under the Act on securing the pension commitment, etc.

or in such a State referred to in paragraph 8 the same team at

the taxable year multiplied by the average

Prime loan rate in the calendar year immediately preceding the entrance of

tax year,



k) received compensation for repossessed pension commitment,



l) negative amount as previous fiscal year incurred

the application of this clause.



In item (a) of the first subparagraph shall not be taken into account for the fee for

such a group health insurance covered by paragraph 1(1), 4

the law (1990:659) if payroll tax on certain

earned income.



In that case, the tax year is longer or shorter than 12

months shall record j in the first subparagraph is to be adjusted in the corresponding

Mon. The same shall apply if a provision referred to in item (j)

completely dissolved during the tax year.



If the transferee of a pension promise is not taxable

under this law, the previously committed pension under

item e in the first subparagraph shall include the fair value of the

assumed the commitment if this is higher than the released

the compensation. If the freed from a commitment is not

taxable under this Act, the transferee of the pledge

under the first paragraph of item (k) of the fair value of

the assumed commitment if this is lower than the obtained

the compensation.



In the calculation of the taxable amount, the accounting

grounds apply. Act (2005:1173).



section 3, an individual or an estate that draws of expenditure

for premiums for pension insurance under Chapter 16 of the. 32 §

the income tax Act (1999:1229), for the tax year

to the State to pay payroll tax with 24.26 percent on

the fee.



The same applies to the individual who pulls out of expenditure on

payment on retirement savings plans under the said paragraph.



Payroll tax shall not be paid to the part

the deduction must be made from such compensation that constituted a basis

for the levying of social security contributions in accordance with Chapter 2.

social tariff Act (2000:980), or, in the case of workers who

at the beginning of the year is 65 years or older, payroll tax

According to article 1, first paragraph the law (1990:659) Special

payroll tax on certain earned income. Act (2000:993).



section 4 of the terms and expressions used in this law have the same

meaning and scope of the income tax act

(1999:1229). With the tax year for the State,

County municipalities, municipalities and municipal associations, however, in

This Act per calendar year. With the tax year for Swedish

partnerships and European economic interest groupings

under this law the fiscal year. Law (2014:284).



paragraph 5 of the Rules of procedure on removal of payroll tax

on pension costs can be found in the tax Procedure Act (2011:1244).



Government Announces rules laying down and

accounting for payroll tax that the State should pay.

Law (2011:1343).



Transitional provisions



1991:687



1. this law shall enter into force on 1 July 1991 and shall refer to the conditions

occurring from. on 16 March 1991 subject 2 and

3. It shall apply for the first time at the 1992 taxation.



2. Include a tax year period both before and after March 16, 1991

to the entire taxable amount so much be regarded as attributable to

the period after 15 March 1991 which corresponds to the ratio of the

remains of the tax year after 31 March 1991 and the entire

the tax year. The cost of safeguarding retirement benefits may

However months only in so far as they concern the safeguarding of

pension benefits earned during the tax year or of

growth in value during the fiscal year of the past as liabilities

retirement benefits on account provisions for pensions. Other such

expenses shall be included in the taxable amount. Fee

for insurance of special supplementary pensions, STP, months

According to the first sentence. If a charge is intended to secure a repossessed

the pension commitment, the similarly months under the first sentence

to the extent that it is matched by an increase in the tax year of entry

under the first paragraph of section 2. The taxable amount shall, for the purposes

by paragraph 3 of the months referred to in the first sentence.



3. If the taxpayer advocate it to the entire taxable amount in

rather than being calculated in accordance with 2 shall be deemed to be an amount that

corresponds to the data relating to the period after 15 March 1991.

In this basis shall not be taken into account contributions to pension insurance

paid before 16 March 1991 and transfer to the Foundation made

prior to that date. Although security has not been in such a manner before the

March 16 1991, excluded from the taxable amount on securing cost

the commitment to pension and the pension obligations occurred before the aforementioned

time provided that the decision is followed by securing prior

the timing of the submission of the tax return for the tax year and that

safeguarding concerns pension earned before 16 March 1991. Fee for

insurance of special supplementary pensions, STP, shall not be included in the

the basis of assessment to the extent that the earnings that form the basis for

the calculation of the taxpayer's charges relate to the period prior to 16

March 1991. Should the costs of the pension obligations in accordance with the provisions of this

point is not included in the taxable amount shall be excluded also from

outbound entries which occur as a result of such safeguarding.



1991:1848



This law shall enter into force on 1 January 1992. Older provisions

However, for taxation years that commenced prior to the entry into force.



1992:1493



This law shall enter into force on 1 January 1993. Older provisions

However, for taxation years that commenced prior to the entry into force.



1993:949



This law shall enter into force on 1 January 1994 and applied first

time at the 1995 assessment. However, older provisions shall apply

for the fiscal year that started before the entry into force.



1993:1570



This law shall enter into force on 1 January 1994 and applied first

time at the 1995 assessment. However, older provisions shall apply

for the fiscal year that started before the entry into force.



1994:1926



This law shall enter into force on 1 January 1995. Older provisions

However, for taxation years that commenced prior to the

the entry into force.



1996:1069



This law shall enter into force on 1 January 1997. For fiscal years

commenced before the coming into force provisions applied earlier. The new

the provisions of paragraph 1 and paragraph 3 shall apply for

fiscal years which commenced on 1 January 1998 and later. For

fiscal years which commenced after the entry into force but before 1

January 1998, payroll tax under the said sections is imposed

with 22.42%. Older provisions in § 1, second subparagraph, of

paragrafens wording next to 1 January 1997 shall be applied for

fiscal year of trading company or the European economic

interest grouping which has commenced before the entry into force.

Law (1996:1403).



1997:540



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

and with the 1999 assessment.



1997:941



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



2. For taxation years that commenced prior to the entry into force

apply older provisions.



1998:333



This law shall enter into force on 30 June 1998. Older provisions

However, for taxation years that commenced prior to the

the entry into force.



1998:1669



This law shall enter into force on 1 January 1999 and shall apply

for the first time at the 1999 assessment.



1999:634



This law shall enter into force on 1 July 1999 and applied first

time during the 2000 assessment.



1999:1273



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

for the first time at the 2002 assessment.



2000:993



This law shall enter into force on January 1, 2001 and apply to

compensation paid after entry into force.



2014:284



This law shall enter into force on 1 June 2014 and applied first

time to fiscal years beginning after May 31, 2014.

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