{"id":1493,"date":"2023-02-07T08:06:55","date_gmt":"2023-02-07T07:06:55","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/nya-uppgifter-i-arbetsgivardeklarationen\/"},"modified":"2024-03-08T15:07:55","modified_gmt":"2024-03-08T14:07:55","slug":"nya-uppgifter-i-arbetsgivardeklarationen","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/nya-uppgifter-i-arbetsgivardeklarationen\/","title":{"rendered":"Nya uppgifter i arbetsgivardeklarationen"},"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>Uppgift om den anst\u00e4lldes jobbadress (tj\u00e4nstest\u00e4lle) och arbetsort ska anges i arbetsgivardeklarationen (AGI). Uppgifterna g\u00e4ller f\u00f6r l\u00f6ner fr\u00e5n 1\/1 2023 och det inneb\u00e4r att uppgifterna f\u00f6rsta g\u00e5ngen l\u00e4mnas i arbetsgivardeklarationen som ska l\u00e4mnas senast den 13 februari 2023.<\/em><\/strong><\/p>\n\n\n\n<p>Den anst\u00e4llde kan bara ha ett tj\u00e4nstest\u00e4lle f\u00f6r varje arbetsgivare och det \u00e4r detta tj\u00e4nstest\u00e4lle som ska anges i arbetsgivardeklarationen. Om f\u00f6rh\u00e5llandena \u00e4ndras kan \u00e4ven tj\u00e4nstest\u00e4llet \u00e4ndra. Det \u00e4r arbetsgivaren som bed\u00f6mer vart arbetsst\u00e4llet \u00e4r. Tj\u00e4nstest\u00e4llet best\u00e4ms enligt n\u00e5gon av f\u00f6ljande regler:<\/p>\n\n\n\n<ul class=\"list list--default wp-block-list\">\n<li>Huvudregeln: Tj\u00e4nstest\u00e4llet \u00e4r den plats d\u00e4r den anst\u00e4llde utf\u00f6r huvuddelen av sitt arbete, t. ex. kontor, butik eller fabrik. Det blir allt vanligare att en anst\u00e4lld kan utf\u00f6ra stora delar av sitt arbete p\u00e5 distans. S\u00e5 l\u00e4nge f\u00f6retaget tillhandah\u00e5ller en arbetsplats blir detta normalt tj\u00e4nstest\u00e4llet.<\/li>\n\n\n\n<li><a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/326317.html#h-Alternativregeln\">Alternativregeln<\/a>: Om arbetet utf\u00f6rs under f\u00f6rflyttning eller p\u00e5 arbetsplatser som hela tiden v\u00e4xlar, \u00e4r tj\u00e4nstest\u00e4llet i&nbsp;st\u00e4llet den plats d\u00e4r den anst\u00e4llde h\u00e4mtar och l\u00e4mnar arbetsmaterial eller f\u00f6rbereder och avslutar sina arbetsuppgifter.<\/li>\n\n\n\n<li><a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/326317.html#h-Undantagsregeln-bostaden-kan-vara-tjanstestalle\">Undantagsregeln<\/a>: Om arbetet p\u00e5g\u00e5r under en begr\u00e4nsad tid p\u00e5 varje plats enligt vad som g\u00e4ller f\u00f6r vissa arbeten inom byggnads- och anl\u00e4ggningsbranschen och liknande branscher, anses bostaden som tj\u00e4nstest\u00e4lle.<\/li>\n\n\n\n<li>Specialregler f\u00f6r vissa grupper av anst\u00e4llda: Exempel p\u00e5 s\u00e5dana grupper \u00e4r sj\u00f6m\u00e4n, reservofficerare, tillf\u00e4lligt anst\u00e4llda vid samh\u00e4llskriser och riksdagsledam\u00f6ter.<\/li>\n<\/ul>\n\n\n\n<p>Sk\u00e4let f\u00f6r att arbetsgivaren ska l\u00e4mna dessa uppgifter \u00e4r att underl\u00e4tta f\u00f6r Skatteverket i myndighetens kontrollarbete, t. ex. f\u00f6r att kunna rimlighetsbed\u00f6ma reseavdrag.<\/p>\n\n\n\n<h2 class=\"title title--primary wp-block-heading\">&nbsp;<\/h2>\n\n\n\n<p><\/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\/ostergyllen-motala\/nyhet\/nya-uppgifter-i-arbetsgivardeklarationen\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; 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Uppgifterna g\u00e4ller f\u00f6r l\u00f6ner fr\u00e5n 1\/1 2023 och det inneb\u00e4r att uppgifterna&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1494,"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-1493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 01:09:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=1493"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1493\/revisions"}],"predecessor-version":[{"id":1495,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1493\/revisions\/1495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1494"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}