{"id":51320,"date":"2026-05-07T11:06:00","date_gmt":"2026-05-07T09:06:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51320"},"modified":"2026-05-18T14:51:07","modified_gmt":"2026-05-18T12:51:07","slug":"bokfora-parkeringsboter-felparkeringsavgifter","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-parkeringsboter-felparkeringsavgifter\/","title":{"rendered":"Bokf\u00f6ra parkeringsb\u00f6ter (felparkeringsavgifter)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra parkeringsb\u00f6ter. &nbsp;<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Bokf\u00f6ring av parkeringsb\u00f6ter (felparkeringsavgifter)<br><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\nParkeringsb\u00f6ter \u00e4r egentligen inte avdragsgilla kostnader, men om en arbetsgivare betalar p-b\u00f6ter vid tj\u00e4nstek\u00f6rning \u00e4r utgiften avdragsgill som l\u00f6n. F\u00f6retaget ska d\u00e5 redovisa socialavgifter p\u00e5 b\u00f6tesbeloppet. Den anst\u00e4llde som f\u00e5tt parkeringsboten ska f\u00f6rm\u00e5nsbeskattas f\u00f6r b\u00f6tesbeloppet. Parkeringsb\u00f6ter som arbetsgivaren betalar betraktas allts\u00e5 inte som kostnadsers\u00e4ttning. Om en enskild n\u00e4ringsidkare betalar felparkeringsavgifter i sin enskilda firma ska dessa bokf\u00f6ras som eget uttag.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\"><strong>DEBET<\/strong><\/td><td colspan=\"2\"><strong>KREDIT<\/strong><\/td><\/tr><tr><td>Konto<\/td><td>Belopp<\/td><td>Konto<\/td><td>Belopp<\/td><\/tr><tr><td>7389<\/td><td>600<\/td><td>1920<\/td><td>600<\/td><\/tr><tr><td>7512<\/td><td>192<\/td><td>&nbsp;2730<\/td><td>192 <br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Parkeringsb\u00f6terna bokf\u00f6rs p\u00e5 konto [7389], \u00d6vriga kostnader och f\u00f6r\u00adm\u00e5ner, och betalningen p\u00e5 konto [1920], Plusgiro. Arbetsgivaravgiften bokf\u00f6rs med 192 kr p\u00e5 [7512], Arbetsgivaravgifter p\u00e5 f\u00f6rm\u00e5ner, med motkonto [2730], \u00adLagstadgade sociala avgifter och s\u00e4rskild l\u00f6neskatt.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\">Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen&nbsp;\u00bb<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra parkeringsb\u00f6ter. &nbsp; Bokf\u00f6ring av parkeringsb\u00f6ter (felparkeringsavgifter) Parkeringsb\u00f6ter \u00e4r egentligen inte avdragsgilla kostnader, men om en arbetsgivare betalar p-b\u00f6ter vid tj\u00e4nstek\u00f6rning \u00e4r utgiften avdragsgill som l\u00f6n. F\u00f6retaget ska d\u00e5 redovisa socialavgifter p\u00e5 b\u00f6tesbeloppet. Den anst\u00e4llde som f\u00e5tt parkeringsboten ska f\u00f6rm\u00e5nsbeskattas f\u00f6r b\u00f6tesbeloppet. Parkeringsb\u00f6ter som arbetsgivaren betalar betraktas allts\u00e5 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":15278,"menu_order":0,"template":"","categories":[],"class_list":["post-51320","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"version-history":[{"count":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51320\/revisions"}],"predecessor-version":[{"id":51496,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51320\/revisions\/51496"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/15278"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}