{"id":4932,"date":"2023-02-09T15:16:48","date_gmt":"2023-02-09T15:16:48","guid":{"rendered":"https:\/\/landupplysingar.is\/?page_id=4932"},"modified":"2026-03-09T17:15:57","modified_gmt":"2026-03-09T17:15:57","slug":"vinnureglur-adildar","status":"publish","type":"page","link":"https:\/\/landupplysingar.is\/index.php\/vinnureglur-adildar\/","title":{"rendered":"Vinnureglur a\u00f0ildar"},"content":{"rendered":"\n

Vinnureglur stj\u00f3rnar L\u00cdSU um a\u00f0ildarform og a\u00f0ildargjald<\/strong><\/p>\n\n\n\n

Lagt fyrir a\u00f0alfund 2026 til afgrei\u00f0slu<\/strong><\/p>\n\n\n\n

Flokkur A <\/strong>       Fulltr\u00faar. Stofnanir, fyrirt\u00e6ki, sveitarf\u00e9l\u00f6g og f\u00e9lagasamt\u00f6k. Afsl\u00e1ttur \u00e1 r\u00e1\u00f0stefnur, fundi og n\u00e1mskei\u00f0 fyrir \u00ferj\u00e1 starfsmenn. S\u00e9rkj\u00f6r fyrir kynningu \u00e1 starfsemi fyrirt\u00e6kis, stofnana, sveitarf\u00e9laga og f\u00e9lagasamtaka. R\u00e9tt til \u00feess a\u00f0 eiga fleiri en einn fulltr\u00faa og\/e\u00f0a almenna f\u00e9laga \u00ed samt\u00f6kunum. \u00c1vallt skal fyrst skipa einn a\u00f0alfulltr\u00faa og s\u00ed\u00f0an vi\u00f0b\u00f3tarfulltr\u00faa.<\/p>\n\n\n\n

Flokkur V <\/strong>       Vi\u00f0b\u00f3tarfulltr\u00faar.  Vi\u00f0b\u00f3tara\u00f0ild stofnana, fyrirt\u00e6kja, sveitarf\u00e9laga og f\u00e9lagasamtaka. Afsl\u00e1ttur \u00e1 r\u00e1\u00f0stefnur, fundi og n\u00e1mskei\u00f0 fyrir \u00ferj\u00e1 starfsmenn.<\/p>\n\n\n\n

Flokkur E\u00a0\u00a0<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0 Almennir f\u00e9lagar, almenn a\u00f0ild. Einstaklingar og einyrkjar. Afsl\u00e1ttur \u00e1 r\u00e1\u00f0stefnur, fundi og n\u00e1mskei\u00f0 fyrir f\u00e9laga.
\u00a0<\/strong>
A Fulltr\u00faar, Stofnanir, fyrirt\u00e6ki og sveitarf\u00e9l\u00f6g og f\u00e9lagasamt\u00f6k. 167.500
V Vi\u00f0b\u00f3tarfulltr\u00faar. Stofnanir, fyrirt\u00e6ki, sveitarf\u00e9l\u00f6g og f\u00e9lagasamt\u00f6k.\u00a0 83.750
E Almennir f\u00e9lagar. Einstaklingar og einyrkjar.\u00a0 16.700<\/p>\n\n\n\n

H\u00e6gt er a\u00f0 s\u00e6kja um:<\/p>\n\n\n\n

    \n
  1. 50 % afsl\u00e1tt til stofnana, fyrirt\u00e6kja og sveitarf\u00e9laga utan h\u00f6fu\u00f0borgarsv\u00e6\u00f0isins.*<\/li>\n<\/ol>\n\n\n\n

    *Mi\u00f0a\u00f0 er vi\u00f0 sv\u00e6\u00f0i vestan og nor\u00f0an Haffjar\u00f0ar\u00e1r og Holtav\u00f6r\u00f0uhei\u00f0ar, svo og austan Markarflj\u00f3ts, a\u00f0 me\u00f0t\u00f6ldum Vestmannaeyjum.<\/p>\n\n\n\n

      \n
    1. 50 % kynningarafsl\u00e1tt \u00e1 a\u00f0ild fyrsta \u00e1ri\u00f0.<\/li>\n\n\n\n
    2. 50 % afsl\u00e1tt til almennra f\u00e9laga (E), eins og t.d. eftirlaun\u00feega, n\u00e1msmanna, atvinnulausra e\u00f0a \u00f6ryrkja.<\/li>\n\n\n\n
    3. Vinnuframlag almennra f\u00e9laga (E) \u00ed nefndum e\u00f0a \u00f6\u00f0ru starfi samtakanna getur komi\u00f0 \u00ed sta\u00f0inn fyrir a\u00f0ildargjald.<\/li>\n\n\n\n
    4. 50% afsl\u00e1tt til fyrirt\u00e6kja me\u00f0 fj\u00f3ra e\u00f0a f\u00e6rri starfsmenn og f\u00e9lagasamt\u00f6k.<\/li>\n<\/ol>\n\n\n\n

      Stj\u00f3rn tekur ums\u00f3knir til afgrei\u00f0slu innan m\u00e1na\u00f0ar.<\/p>\n\n\n\n

      \u00dar f\u00e9lagsl\u00f6gum<\/p>\n\n\n\n

        \n
      1. grein<\/li>\n<\/ol>\n\n\n\n

        A\u00f0ild a\u00f0 samt\u00f6kunum er me\u00f0 tvennu m\u00f3ti.  Annars vegar full a\u00f0ild stofnana, fyrirt\u00e6kja, sveitarf\u00e9laga og f\u00e9lagasamtaka, en hana hafa svo nefndir fulltr\u00faar. Hins vegar almenn a\u00f0ild sem einstaklingar hafa, nefnast \u00feeir almennir f\u00e9lagar. Sami a\u00f0ili me\u00f0 fulla a\u00f0ild, getur \u00e1tt marga fulltr\u00faa og\/e\u00f0a almenna f\u00e9laga \u00ed samt\u00f6kunum. Ef um fleiri en einn fulltr\u00faa er a\u00f0 r\u00e6\u00f0a, er einn \u00feeirra nefndur a\u00f0alfulltr\u00fai en hinir vi\u00f0b\u00f3tarfulltr\u00faar.  Fulltr\u00faar og almennir f\u00e9lagar hafa full r\u00e9ttindi \u00ed samt\u00f6kunum, \u00fe.m.t. atkv\u00e6\u00f0isr\u00e9tt \u00e1 fundum og kj\u00f6rgengi.  Fulltr\u00fai m\u00e1 tilnefna varamann, sem kemur fram fyrir h\u00f6nd fulltr\u00faans \u00ed fjarveru hans og hefur s\u00f6mu r\u00e9ttindi og skyldur.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Vinnureglur stj\u00f3rnar L\u00cdSU um a\u00f0ildarform og a\u00f0ildargjald Lagt fyrir a\u00f0alfund 2026 til afgrei\u00f0slu Flokkur A        Fulltr\u00faar. Stofnanir, fyrirt\u00e6ki, sveitarf\u00e9l\u00f6g og f\u00e9lagasamt\u00f6k. Afsl\u00e1ttur \u00e1 r\u00e1\u00f0stefnur, fundi og n\u00e1mskei\u00f0 fyrir \u00ferj\u00e1 starfsmenn. S\u00e9rkj\u00f6r fyrir kynningu \u00e1 starfsemi fyrirt\u00e6kis, stofnana, sveitarf\u00e9laga og f\u00e9lagasamtaka. R\u00e9tt til \u00feess a\u00f0 eiga fleiri en einn fulltr\u00faa og\/e\u00f0a almenna f\u00e9laga \u00ed samt\u00f6kunum. \u00c1vallt […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-4932","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/pages\/4932","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/comments?post=4932"}],"version-history":[{"count":4,"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/pages\/4932\/revisions"}],"predecessor-version":[{"id":6106,"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/pages\/4932\/revisions\/6106"}],"wp:attachment":[{"href":"https:\/\/landupplysingar.is\/index.php\/wp-json\/wp\/v2\/media?parent=4932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}