{"id":4895,"date":"2021-04-26T13:49:23","date_gmt":"2021-04-26T12:49:23","guid":{"rendered":"https:\/\/skeppsbronskatt.se\/?p=4895"},"modified":"2021-04-27T17:38:55","modified_gmt":"2021-04-27T16:38:55","slug":"varandringsbudgeten-for-2021-highlights","status":"publish","type":"post","link":"https:\/\/skeppsbronskatt.se\/2021\/04\/26\/varandringsbudgeten-for-2021-highlights\/","title":{"rendered":"V\u00e5r\u00e4ndringsbudgeten f\u00f6r 2021 \u2013 highlights"},"content":{"rendered":"<p><strong>Den 15 april 2021 presenterade regeringen sin v\u00e5r\u00e4ndringsbudget f\u00f6r 2021.<\/strong><\/p>\n<p>Fokus f\u00f6r budgeten \u00e4r fortsatta och f\u00f6rl\u00e4ngda kris\u00e5tg\u00e4rder f\u00f6r att hantera pandemin, inga direkta nyheter som inte presenterats tidigare p\u00e5 skatteomr\u00e5det lades fram. Vi har tidigare publicerat valda delar fr\u00e5n 2021 \u00e5rs budget.<\/p>\n<p><span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/skeppsbronskatt.se\/2020\/09\/22\/budgetproposition-for-2021-highlights\/\">Budgetproposition f\u00f6r 2021 \u2013 highlights<\/a><\/strong><\/span><\/p>\n<p><span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/skeppsbronskatt.se\/2020\/10\/02\/budgetproposition-for-2021-ytterligare-nyheter-for-arbetsgivare-och-privatpersoner\/\">Budgetproposition f\u00f6r 2021 \u2013\u00a0ytterligare nyheter f\u00f6r arbetsgivare och privatpersoner<\/a><\/strong><\/span><\/p>\n<p>Nedan presenterar vi n\u00e5gra av de mest relevanta delarna.<\/p>\n<p><strong>Fortsatt ingen f\u00f6rm\u00e5nsskatt vid fri parkering p\u00e5 arbetet<br \/>\n<\/strong>Under 2020 inf\u00f6rdes en tillf\u00e4llig skattefrihet f\u00f6r f\u00f6rm\u00e5n av fri parkering f\u00f6r anst\u00e4llda inom alla yrkesgrupper, nu f\u00f6resl\u00e5s denna skattef\u00f6rm\u00e5n att g\u00e4lla \u00e4ven 2021. Skattefriheten f\u00f6resl\u00e5s g\u00e4lla retroaktivt fr\u00e5n 1 januari 2021 till 31 december 2021 och f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 maj 2021.<\/p>\n<p><strong>Skattefria g\u00e5vor f\u00f6r anst\u00e4llda upp till 2\u00a0000 kr<br \/>\n<\/strong>Det skattefria beloppet f\u00f6r g\u00e5vor som arbetsgivare ger till anst\u00e4llda (den s.k. \u201dcoronag\u00e5van\u201d) f\u00f6resl\u00e5s ska h\u00f6jas fr\u00e5n 1\u00a0000 till 2\u00a0000 kr. Det anges att skattefriheten f\u00f6resl\u00e5s ska g\u00e4lla ut\u00f6ver den m\u00f6jlighet som redan finns idag att ge skattefria g\u00e5vor till anst\u00e4llda. F\u00f6rslaget f\u00f6resl\u00e5s att tr\u00e4da i kraft den 1 maj 2021 och g\u00e4lla retroaktivt fr\u00e5n f\u00f6rsta januari i \u00e5r t.o.m. 31 december 2021.<\/p>\n<p><strong>F\u00f6rl\u00e4ngning av omst\u00e4llnings- och oms\u00e4ttningsst\u00f6det till maj och juni<br \/>\n<\/strong>St\u00f6den kan som de flesta s\u00e4kert vet vid detta lag s\u00f6kas av f\u00f6retag som f\u00f6rlorat en stor del av sin oms\u00e4ttning j\u00e4mf\u00f6rt med motsvarande period 2019. Nu f\u00f6resl\u00e5s det att st\u00f6den ska f\u00f6rl\u00e4ngas ytterligare f\u00f6r perioder fram till juni 2021. Det g\u00e4ller \u00e4ven f\u00f6r st\u00f6den till enskild n\u00e4ringsverksamhet och handelsbolag med minst en fysisk person som del\u00e4gare.<\/p>\n<p><strong>M\u00f6jlighet till anst\u00e5nd med skatteinbetalningar med ytterligare en m\u00e5nad samt s\u00e4nkt anst\u00e5ndsavgift<br \/>\n<\/strong>Anst\u00e5nd med betalning av avdragen prelimin\u00e4r skatt och arbetsgivaravgifter f\u00e5r idag beviljas f\u00f6r h\u00f6gst sex redovisningsperioder. Nu f\u00f6resl\u00e5s att anst\u00e5nd f\u00f6r s\u00e5dana skatter och avgifter ska kunna beviljas f\u00f6r ytterligare en redovisningsperiod, det vill s\u00e4ga h\u00f6gst sju redovisningsperioder. Avgiften f\u00f6r beviljade anst\u00e5nd f\u00f6resl\u00e5s ocks\u00e5 att s\u00e4nkas fr\u00e5n nuvarande 0,2 procent p\u00e5 beviljat anst\u00e5ndsbelopp per kalenderm\u00e5nad fr\u00e5n och med m\u00e5naden efter att anst\u00e5nd beviljats. I huvudsak f\u00f6resl\u00e5s att niv\u00e5n ska s\u00e4nkas till 0,1 procent f\u00f6r anst\u00e5nd som har beviljats efter den 5 februari 2021. Detta motsvarar tillsammans med kostnadsr\u00e4ntan, en kreditkostnad motsvarande en avdragsgill \u00e5rsr\u00e4nta p\u00e5 3,1 procent f\u00f6r aktiebolag, vilket \u00e4r samma niv\u00e5 som g\u00e4llde innan den 5 februari 2021.<\/p>\n<p><strong>S\u00e4nkta arbetsgivaravgifter f\u00f6r unga (19 &#8211; 23 \u00e5r) under sommarm\u00e5naderna <br \/>\n<\/strong>Arbetsgivaravgifterna f\u00f6r unga mellan 19 och 23 \u00e5r s\u00e4nks till 10,21 % mellan 1 juni och 31 augusti 2021. Endast \u00e5lderspensionsavgift betalas. F\u00f6rslaget l\u00e4ggs i en kommande \u00e4ndringsbudget och f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 juli 2021.<\/p>\n<p><strong>Har ni fr\u00e5gor om hur v\u00e5r\u00e4ndringsbudgetpropositionen p\u00e5verkar ert f\u00f6retag, eller vill diskutera n\u00e5gon av ovanst\u00e5ende punkter, \u00e4r ni varmt v\u00e4lkomna att kontakta oss f\u00f6r en diskussion.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Den 15 april 2021 presenterade regeringen sin v\u00e5r\u00e4ndringsbudget f\u00f6r 2021. Fokus f\u00f6r budgeten \u00e4r fortsatta och f\u00f6rl\u00e4ngda kris\u00e5tg\u00e4rder f\u00f6r att hantera pandemin, inga direkta nyheter som inte presenterats tidigare p\u00e5 skatteomr\u00e5det lades fram. Vi har tidigare publicerat valda delar fr\u00e5n 2021 \u00e5rs budget. Budgetproposition f\u00f6r 2021 \u2013 highlights Budgetproposition f\u00f6r 2021 \u2013\u00a0ytterligare nyheter f\u00f6r arbetsgivare [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4901,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[277],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.4 (Yoast SEO v22.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>V\u00e5r\u00e4ndringsbudgeten f\u00f6r 2021 \u2013 highlights - Skeppsbron Skatt<\/title>\n<meta name=\"description\" content=\"Den 15 april 2021 presenterade regeringen sin v\u00e5r\u00e4ndringsbudget f\u00f6r 2021.Fokus f\u00f6r budgeten \u00e4r fortsatta och f\u00f6rl\u00e4ngda kris\u00e5tg\u00e4rder f\u00f6r att hantera pandemin och inga direkta nyheter som inte presenterats tidigare p\u00e5 skatteomr\u00e5det lades fram. 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