Source: https://www.global-regulation.com/translation/sweden/2989876/act-%25281994%253a1920%2529-if-payroll-tax.html
Timestamp: 2020-02-19 02:47:54
Document Index: 287659527

Matched Legal Cases: ['§ 1', '§\n3', '§ 5', '§ 1', 'art\n1', 'art\n2', '§ 1', '§ 2', 'art\n1', 'art\n2', '§ 11', 'art\n1', 'art\n1', 'art\n1', '§ 1']

Machine Translation of "Act (1994:1920) If Payroll Tax" (Sweden)
Act (1994:1920) If Payroll Tax
Original Language Title: Lag (1994:1920) om allmän löneavgift
§ 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
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 §
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).
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
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
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 in the year 1997 is the General Payroll 2.60%.
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
2. The new provisions apply to wages or other
remuneration according to section 1 to be paid from 1 January
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
31 December 1998 which corresponds to the ratio of the part
1. this law shall enter into force on 1 January 2000.
collected from 1 January 2000. Covers
tax year period both before and after the end of the year 1999
the end of year 1999 corresponding to the ratio of the part
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
in the year 2000 shall, if the culprit did not indicate any other fees, so great
collected from 1 January 2001. Covers
tax year time before as well as after the end of the year 2000
the end of the year 2000, which corresponds to the ratio of the part
1. this law shall enter into force on 1 January 2003.
collected from 1 January 2003. Covers
tax year time before as well as after the end of the year 2002
end of 2002 corresponding to the ratio of the part
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.
collected from 1 January 2004. Covers
tax year time before as well as after the end of the year 2003
end of 2003 corresponding to the ratio of the part
1. this law shall enter into force on 1 January 2005.
collected from 1 January 2005. Covers
fiscal year period both before and after the end of the year 2004
the end of 2004 which corresponds to the ratio of the part
1. this law shall enter into force on 1 January 2006.
collected from 1 January 2006. Covers
tax year time before as well as after the end of the year 2005
the end of 2005, which corresponds to the ratio of the part
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
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
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
remuneration according to section 1 to be paid after december 31,
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
december 31, 2007, which corresponds to the relationship between the part of the
received after december 31, 2008. Covers
31 december 2008 corresponding to the relationship between the part of the
2. The new provision applies to wages or other
collected after 31 december 2009. Covers
december 31, 2009 corresponding to the ratio between the
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
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
december 31, 2010 that corresponds to the relationship between the part of the
the tax year. Law (2010:1828).
paid after december 31, 2011.
After december 31, 2011. Covers fiscal year time
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
1. this law shall enter into force on 1 January 2013.
paid after december 31, 2012.
After december 31, 2012. Covers fiscal year time
31 december 2012, which corresponds to the relationship between the part of the
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
Covers fiscal year period both before and after the end
by 2014, respectively, both before and after the end of 2015,
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
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
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.
2./expires U: 2016-01-01-the provisions of paragraphs 1 and 3 in the older wording applied
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
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
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
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
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).
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.
1990 Law (1990:659) If Payroll Tax On Certain Earned Income