{"id":1376,"date":"2022-06-22T12:56:00","date_gmt":"2022-06-22T10:56:00","guid":{"rendered":"https:\/\/lr-revision.se\/hedemora\/okategoriserade\/arbetsgivaravgifter-nar-ersattning-bestar-av-rabatter\/"},"modified":"2023-05-05T09:39:39","modified_gmt":"2023-05-05T07:39:39","slug":"arbetsgivaravgifter-nar-ersattning-bestar-av-rabatter","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/hedemora\/nyhet\/arbetsgivaravgifter-nar-ersattning-bestar-av-rabatter\/","title":{"rendered":"Arbetsgivaravgifter n\u00e4r ers\u00e4ttning best\u00e5r av rabatter"},"content":{"rendered":"\n
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M\u00e5ste man betala arbetsgivaravgifter n\u00e4r ers\u00e4ttningen \u00e4r i form rabatter och inte n\u00e5gon vanlig l\u00f6n? H\u00f6gsta f\u00f6rvaltningsdomstolen har nu avgjort fallet d\u00e4r fr\u00e5gan var om rabatter ska ing\u00e5 i bolagets underlag f\u00f6r arbetsgivaravgifter.<\/em><\/strong><\/p>\n\n\n\n

H\u00f6gsta f\u00f6rvaltningsdomstolen slog fast att den som utger n\u00e5gon form av ers\u00e4ttning f\u00f6r arbete ska betala arbetsgivaravgifter. Det kr\u00e4vs att det finns n\u00e5gon form av samband mellan ers\u00e4ttningens storlek och arbetsinsatsen. D\u00e4remot kr\u00e4vs inte att ers\u00e4ttningen ska betalas ut p\u00e5 ett visst s\u00e4tt, \u00e4ven rabatter kan d\u00e4rf\u00f6r ligga till grund f\u00f6r arbetsgivaravgifter.<\/p>\n\n\n\n

Det aktuella fallet g\u00e4llde ett f\u00f6rlag som erbj\u00f6d ungdomar att s\u00e4lja jultidningar. Ungdomarna fick ingen l\u00f6n utan ers\u00e4ttningen var i form av rabatter som blev st\u00f6rre ju fler tidningar de s\u00e5lde. H\u00f6gsta f\u00f6rvaltningsdomstolen fann att bolaget hade ett intresse och verkade f\u00f6r att ungdomarna skulle ta upp best\u00e4llningar p\u00e5 jultidningar i syfte att s\u00e4lja dem vidare och att ungdomarna inte tog n\u00e5gon ekonomisk risk. Det r\u00e5dde d\u00e4rf\u00f6r ett s\u00e5dant samband mellan rabatter och arbetsinsatser att ers\u00e4ttningen ska ing\u00e5 i underlaget f\u00f6r bolagets arbetsgivaravgifter.<\/p>\n\n\n\n

K\u00e4lla: H\u00f6gsta f\u00f6rvaltningsdomstolens dom 2022-05-22, m\u00e5l nr 2916-21.<\/p>\n\n\n\n

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<\/p>","protected":false},"excerpt":{"rendered":"

M\u00e5ste man betala arbetsgivaravgifter n\u00e4r ers\u00e4ttningen \u00e4r i form rabatter och inte n\u00e5gon vanlig l\u00f6n? H\u00f6gsta f\u00f6rvaltningsdomstolen har nu avgjort fallet d\u00e4r fr\u00e5gan var om…<\/p>\n","protected":false},"author":6,"featured_media":1378,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 21:45:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/1376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/comments?post=1376"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/1376\/revisions"}],"predecessor-version":[{"id":1387,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/1376\/revisions\/1387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/media\/1378"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/media?parent=1376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/categories?post=1376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/tags?post=1376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}