{"id":1334,"date":"2022-02-07T14:40:34","date_gmt":"2022-02-07T13:40:34","guid":{"rendered":"https:\/\/lr-revision.se\/lr-orebro\/okategoriserade\/belopp-och-procent-copy-copy-copy-copy-2\/"},"modified":"2022-02-07T14:42:39","modified_gmt":"2022-02-07T13:42:39","slug":"belopp-och-procent-copy-copy-copy-copy-2","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/kungalv\/nyhet\/belopp-och-procent-copy-copy-copy-copy-2\/","title":{"rendered":"Sociala avgifter och skatteavdrag vid sommarjobb"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong><em>Regeringen f\u00f6resl\u00e5r en tillf\u00e4llig s\u00e4nkning av arbetsgivaravgifter f\u00f6r unga vuxna under perioden juni till augusti 2022. Det finns flera olika neds\u00e4ttningar och h\u00e4r reder vi ut vad som kommer att g\u00e4lla vid sommarjobb 2022.<\/em><\/strong><\/p>\n\n\n\n<p>Sedan tidigare g\u00e4ller att den som vid \u00e5rets ing\u00e5ng fyllt 18 men inte 23 \u00e5r betalar en l\u00e4gre arbetsgivaravgift p\u00e5 19,73 % p\u00e5 l\u00f6ner upp till 25&nbsp;000 kr. Dessa regler \u00e4r tillf\u00e4lliga och g\u00e4ller till den 31 mars 2023. Det finns ocks\u00e5 regler om neds\u00e4ttning f\u00f6r ungdomar mellan 16 och 18 \u00e5r. Regeringen f\u00f6resl\u00e5r nu en ytterligare s\u00e4nkning under perioden 1 juni till 31 augusti. Under denna period betalas endast \u00e5lderspensionsavgift som uppg\u00e5r till 10.21 % p\u00e5 l\u00f6n upp till 25&nbsp;000 kr per m\u00e5nad. Detta inneb\u00e4r f\u00f6r sommarjobb 2022 betalar en arbetsgivare endast 10,21 % i arbetsgivaravgifter f\u00f6r de som fyllt 15 \u00e5r vid \u00e5rets ing\u00e5ng upp till de som under \u00e5ret fyller 23 \u00e5r p\u00e5 l\u00f6ner upp till 25&nbsp;000 kr per m\u00e5nad. Fulla arbetsgivaravgifter 31,42 % betalas f\u00f6r l\u00f6ner \u00f6ver 25&nbsp;000 kr.<\/p>\n\n\n\n<p>Gr\u00e4nsen f\u00f6r att g\u00f6ra skatteavdrag p\u00e5 l\u00f6n g\u00e5r under 2022 vid 20&nbsp;430 kr f\u00f6r studerande och skolungdomar.<\/p>\n\n\n\n<p>K\u00e4lla: Proposition 2021\/22:97 F\u00f6rst\u00e4rkt neds\u00e4ttning av arbetsgivaravgifter f\u00f6r 19-23-\u00e5ringar under sommaren 2022<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div id=\"share-block_61b098dc78a4b\" class=\"acf-block share my-2\">\n    <div class=\"block__content\">\n        <div class=\"font-bold text-dark\">\n            Dela eller skriv ut        <\/div>\n        <div class=\"icons flex space-x-2 mt-1\">\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/lr-revision.se\/kungalv\/nyhet\/belopp-och-procent-copy-copy-copy-copy-2\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-linkedin\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/lr-revision.se\/kungalv\/nyhet\/belopp-och-procent-copy-copy-copy-copy-2\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-facebook-f\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='mailto:&#x62;&#x6f;&#x2e;&#x6f;&#x73;&#x74;&#x68;&#x40;&#x6c;&#x72;&#x2d;&#x72;&#x65;&#x76;&#105;&#115;&#105;&#111;&#110;&#46;&#115;&#101;?body=https%3A%2F%2Flr-revision.se%2Fkungalv%2Fnyhet%2Fbelopp-och-procent-copy-copy-copy-copy-2%2F' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-envelope\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='javascript:;' onclick=\"window.print();return false;\" target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-print\"><\/i>\n                <\/a>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"template-posts-block_61b0b734c6298\" class=\"acf-block template-posts\">\n    <div class=\"block__content\">\n        <!-- wp:spacer {\"height\":10} -->\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"borderRadius\":0,\"backgroundColor\":\"green\",\"textColor\":\"white\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-green-background-color has-text-color has-background no-border-radius\" href=\"https:\/\/lr-revision.se\/kungalv\/prenumeration\/\">Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Regeringen f\u00f6resl\u00e5r en tillf\u00e4llig s\u00e4nkning av arbetsgivaravgifter f\u00f6r unga vuxna under perioden juni till augusti 2022. Det finns flera olika neds\u00e4ttningar och h\u00e4r reder vi&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1335,"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-1334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 11:18:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts\/1334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/comments?post=1334"}],"version-history":[{"count":0,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts\/1334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/media\/1335"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/media?parent=1334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/categories?post=1334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/tags?post=1334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}