{"id":231,"date":"2015-11-02T09:00:56","date_gmt":"2015-11-02T09:00:56","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=231"},"modified":"2015-11-02T09:00:56","modified_gmt":"2015-11-02T09:00:56","slug":"arbetsgivaransvarfortackt-lon","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=231","title":{"rendered":"Arbetsgivaransvar\/f\u00f6rt\u00e4ckt l\u00f6n"},"content":{"rendered":"<p>Kammarr\u00e4tten i Stockholm har i m\u00e5l nr 1089-1090-14 fastst\u00e4llt att en enskild n\u00e4ringsidkare skulle p\u00e5f\u00f6ras arbetsgivaravgifter p\u00e5 utbetalda arvoden\u00a0till tre polska medborgare, vilka anlitades av n\u00e4ringsidkaren i\u00a0dennes enskilda n\u00e4ringsverksamhet. Enligt kammarr\u00e4tten kunde de polska medborgarna inte betraktas som underentrepren\u00f6rer, bl.a. d\u00e5 de inte var godk\u00e4nda f\u00f6r F-skatt i Sverige, det inte funnits n\u00e5gon annan uppdragsgivare ut\u00f6ver den enskilda n\u00e4ringsidkaren och att det d\u00e4rmed\u00a0var osannolikt att de aktuella personerna agerat som sj\u00e4lvst\u00e4ndiga n\u00e4ringsidkare\u00a0eller att den enskilda n\u00e4ringsidkaren inte kunde uppvisa intyg\u00a0som visade att\u00a0de polska medborgarna tillh\u00f6rde den polska socialf\u00f6rs\u00e4kringen (A1-intyg). Kammarr\u00e4tten ans\u00e5g d\u00e4rf\u00f6r att det utbetalda arvodet skulle betraktas som l\u00f6n och d\u00e4rmed ing\u00e5 i underlaget f\u00f6r arbetsgivaravgifter.<\/p>\n<p>Kammarr\u00e4ttsdomen har inte \u00f6verklagats och har vunnit laga kraft.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i Stockholm har i m\u00e5l nr 1089-1090-14 fastst\u00e4llt att en enskild n\u00e4ringsidkare skulle p\u00e5f\u00f6ras arbetsgivaravgifter p\u00e5 utbetalda arvoden\u00a0till tre polska medborgare, vilka anlitades av n\u00e4ringsidkaren i\u00a0dennes enskilda n\u00e4ringsverksamhet. Enligt kammarr\u00e4tten kunde de polska medborgarna inte betraktas som underentrepren\u00f6rer, bl.a.&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-231","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=231"}],"version-history":[{"count":9,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/231\/revisions"}],"predecessor-version":[{"id":240,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/231\/revisions\/240"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}