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Special Pension Limitation Law - Spbegrg

Original Language Title: Sonderpensionenbegrenzungsgesetz – SpBegrG

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46. Federal Law, which lays down the Federal Constitutional Law on the Limitation of Public Functions, the Law on Pensions, 1965, the Law on the Law of the Federal Railways, the Law of the Constitutional Court of 1953, Article 81 of the 2. Stability Act 2012, the General Social Security Act, the Law on Occupational Social Security, the Law on Occupational Social Security, the Law on Occupational Labour and Dispute Settlements, the Law of the Chamber of Labour and Association of Law of 1992, the Law of the Chamber of Labour and Association of Industrialists, the Law of the Chamber of First Instance of Pharmacists, the Law of the Austrian Research Promotion Company, the Austrian Economic Law on Business Services, the AMA Act, the IACS Financial Regulation, the Law of the General Court of Auditors, the Law of 2000, the Law on Inter-Financial Finance, the Law on Pensions, the Law, the Law of the Law of the Law of the Law on Interchange of the Law of the Law of the Law of the Law on Interchange of the Law of the Law of the Law of the Law of the Law of Interchange of the Law of the Law of Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of the Law of 1992, the Law of the Law of the Law of Interchange of

The National Council has decided:

Contents

Art.

Product name

1

Amendment of the Federal Constitutional Law on the limitation of public functions

2

Amendment of the Remuneration Act

3

Amendment of the Pension Law 1965

4

Amendment of the Federal Railway Law

5

Amendment of the Constitutional Court Law 1953

6

Amendment of Article 81 of the Second Stability Act 2012

7

Amendment of the General Social Security Act

8

Amendment of the Construction Workers' Leaves and Abduction Law

9

Amendment of the Chamber of Labour Law 1992

10

Amendment of the Chamber of Commerce Act 1998

11

Amendment of the Business Care Professional Law

12

Amendment of the Civil Engineering Chamber Law 1993

13

Amendment of the Law on doctors 1998

14

Amendment of the Chamber of Veterinary Law

15

Amendment of the Association Law 2001

16

Change of the ORF Act

17

Amendment of the Meierrode Law

18

Amendment of the Austrian Research Promotion Company mbH Law

19

Change of the Austrian Economic Service Act

20

Pension insurance contributions in the group

21

Amendment of AMA law

22

Amendment of the IAKW Finance Act

23

Amendment of the ÖIAG Law 2000

24

Amendment of the federal financing law

25

Amendment of ASFINAG law

26

Pension schemes of credit institutions subject to the control of the Court of Auditors

27

Amendment of the Federalmuseen Act 2002

Article 1

(Constitution)

Amendment of the Federal Constitutional Law on the limitation of public functions

The Federal Constitutional Law on the Limitation of Public Functions (BGBl). I No 64/1997, last amended by the Federal Law BGBl. I No 209/2013, as follows:

1. The index will replace the entry to § 10 by the following entry:

"§ 10.

Other schemes"

2. The heading to § 10 is:

"Other rules"

3. § 10. 2 and 3 are replaced by the following paragraphs. 2 to 7 replaced:

"(2) The salaries of executives and staff of the Oesterreichische National Bank and of statutory professional representations and social security providers are within the limits of the paragraph. 1 to determine the reference for each function or function. Activities taking into account the respective areas of responsibility and tasks and differences in function or function. Activity, functions or functions. Activities at national level must also be defined taking into account the country's size and population. A pension scheme for these agents has to follow the principles of the corresponding federal wage law.

(3) The ceiling

1.

for pensions and pensions of executives and agents of legal entities subject to the control of the Court of Auditors, their relatives and survivors, and

2.

supplementary performance-oriented pension, disability or survivor's pension benefits of the employer to the executives and staff mentioned in Z 1

This is two times the maximum monthly contribution base in force under Section 45 of the General Social Security Act - AESA, BGBl. No 189/1955. Claims for a pension benefit from statutory pension insurance or from an age assurance system that is appropriate to it must not be taken into account.

(4) Federal legislation is empowered, for

1.

executives and officials of legal entities subject to the control of the Court of Auditors, a contribution from the salaries, which is, in principle, appropriate to the law of the Bundesamt.

2.

former executives and officials of legal entities subject to the control of the Court of Auditors, their relatives and survivors have an adequate guarantee contribution from the benefits provided for in paragraph 1. 3

to be provided to those legal entities from which they relate to the remuneration or benefits.

(5) A guarantee contribution pursuant to paragraph 4 Z 2 of benefits exceeding the applicable monthly maximum contribution base in accordance with § 45 of ESA may not exceed

1.

10% for those part exceeding 100% of the maximum monthly contribution base;

2.

20% for those parts exceeding 200% of the maximum monthly contribution base; and

3.

25% for those part exceeding 300% of the maximum monthly contribution base;

.

(6) Without prejudice to Section 2(2). 3 is the authority of national legislation, the paragraph. 4 similar rules

1.

Functional and staff of legal entities within the meaning of the type. 14b§ 2 Z 2 B-VG, which is subject to the control of the Court of Auditors,

2.

former executives and legal agents in accordance with Z 1 and their relatives and survivors

to meet. 5.

(7) For executives and legal agents subject to the control of the Court of Auditors, as well as their members and survivors, as far as they do not. 6 are covered by the provisions of the Federal Civil Service Law relating to retirement and the measurement and adaptation of pensions. This does not apply if, on the basis of this activity, the persons concerned are subject to the provisions of the statutory pension insurance or provisions which conform to those of the statutory pension insurance.

4. The following paragraphs 22 and 23 are added to § 11:

"(22) The contents, the heading of § 10 and § 10. 2 to 7 as amended by Federal Law BGBl. I No 46/2014 enter into force on 1 January 2015. § 10. 2 and 4 to 7 as amended by Federal Law BGBl. I No. 46/2014 is also applicable to persons already entitled to pay, pensions, pensions or supplementary pensions, disability or survivor's benefits at the time of entry into force of this federal law. § 10. 3 as amended by Federal Law BGBl. I No. 46/2014 is also applicable to persons who, at the time of the entry into force of this federal law, have already had an expectation of pensions, pensions or an expectation of the statutory pension insurance scheme, or their corresponding age assurance systems, supplementary pension, disability or survivors, with the upper limit for these persons being three and a half times the maximum amount applicable to ESA 45 A. § 10. 5 Z 1 as amended by Federal Law BGBl. I No 46/2014 does not apply to recipients of daily recurring cash benefits according to the type. IV to VIa of the Remuneration Act, BGBl. No 273/1972, as well as their relatives and survivors; This applies to the extent to which national legislation is required in accordance with paragraph 4. 6 is entitled to the scheme.

(23) Agreements by which, at the time of entry into force of the Federal Law BGBl. I No 46/2014

1.

existing and due rights from that date; or

2.

Current and future expectations

on services referred to in Section 10. 3 in the version of the Federal Law BGBl. I No 46/2014, for which a contribution within the meaning of § 10. 4 Z 2 or § 10. 4 Z 2 in conjunction with § 10. 6 as amended by Federal Law BGBl. I No. 46/2014 is provided by federal or national law to be transferred to a pension fund or otherwise converted into economically comparable claims or accumulences, subject to approval by the competent Supreme Institution of the Federal or Land. If agreements are concluded for the purpose, no contribution within the meaning of § 10. 4 Z 2 or § 10. 4 Z 2 in conjunction with § 10. 6 as amended by Federal Law BGBl. I No 46/2014 is to be denied approval. “

Article 2

Amendment of the Remuneration Act

The federal law on the salaries and pensions of the Supreme Institutions of the Federal Republic and of Other Functions – BE Law, BGBl. I No. 273/1972, last amended by the Federal Law BGBl. I No 35/2012, as follows:

1. § 44n is:

"§ 44n. The provisions on the contribution referred to in § 13a of the Pension Law 1965 – PG 1965, BGBl. No 340/1965, except its paragraph. 2c – are to be applied with the following conditions:

1.

The expression “monthly recurring cash benefits under this federal law” is the expression “monthly recurring cash benefits according to Art. IV to VIa of this federal law.

2.

The contribution to be made for entitlements to Z 1

(a)

increases for the parts of recurring performance below the amount of 4 230 Euro and for the corresponding parts of the special payments by 4.7 percentage points,

(b)

increases for those parts of the recurring performance from the amount of 4 230 euros to the amount corresponding to the twofold of the maximum monthly contribution base applicable according to § 45 of the General Social Security Act - AESA, BGBl. No. 189/1955, and for the parts of the special payments corresponding to these parts,

(c)

for the parts of the recurring performance, which exceeds two times the maximum monthly contribution base applicable in each case, according to § 45 A of ESA, up to the amount corresponding to the three times of the maximum monthly contribution base applicable under § 45 A, and for the corresponding parts of the special payments 20% and

(d)

for the parts of the recurring performance, which exceed the three times of the maximum monthly contribution base in force under § 45 of ESA, and for the corresponding parts of the special payments, 25%. “

2. The § 45 is the following paragraph. 27:

"(27) § 44n as amended by the Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 3

Amendment of the Pension Law 1965

The Pension Law 1965 – PG 1965, BGBl. No 340/1965, last amended by the Federal Law BGBl. I No 210/2013, as follows:

1. In § 13a, 2c inserted:

"(2c) From 1. January 2015 is for those parts of the money after paragraph. 1 in the percentage area of the respective maximum monthly contribution base (HBGL) referred to in the left column of the following table, in accordance with Section 45 of the ESA, instead of the contribution according to the paragraph. 2 and 2a in conjunction with § 91. 5 to pay a contribution of the percentage mentioned in the right column:

over 150% to 200% of HBGL

10%

over 200% to 300% of HBGL

20%

over 300% of HBGL

25%

For the contribution to be paid by the special payment, the table applies with the reference to the percentages of the maximum contribution base in the left column each of the half-year percentage. “

2. The § 41a is the following paragraph. 8:

"(8) § 13a. 2c as amended by Federal Law BGBl. I No 46/2014 also applies to persons entitled to recurring services under this federal law at the time of entry into force of this provision. “

3. The § 109 is the following paragraph. 78 is added:

"(78) § 13a(2)c and § 41a. 8 as amended by Federal Law BGBl. I No 46/2014 will take place on 1. January 2015. “

Article 4

Amendment of the Federal Railway Law

The Bundesbahngesetz, BGBl. No. 825/1992, last amended by Federal Law BGBl. I No 35/2012, as follows:

1. In § 52, the following paragraph will apply. 5a inserted:

"(5a) From 1 January 2015, for pension parts, which are in the percentage area of the respective maximum monthly contribution base (HBGL) referred to in the left column of the following table, as set out in Section 45 A of ESA, instead of the pension contribution according to the paragraph. 3c and 4 in conjunction with paragraph 5 to pay a pension contribution of the percentage referred to in the right column:

over 150% to 200% of HBGL

10%

over 200% to 300% of HBGL

20%

over 300% of HBGL

25%

For the pension contribution to be paid by the special payment, the table applies with a view to the reduction of the percentages of the maximum contribution base in the left column each of the half-year percentage. “

2. The § 56 is the following paragraph. 16 am added:

"(16) § 52. 5a as amended by Federal Law BGBl. I No. 46/2014 enters into force on 1 January 2015 and is also applicable to persons entitled to recurring services under the BB-PG at the time of entry into force of this provision. “

Article 5

Amendment of the Constitutional Court Law 1953

The Constitutional Court Law 1953, BGBl. No 85/1953, last amended by the Federal Law BGBl. I No. 122/2013, as follows:

1. § 5h Z 2 is:

"2.

For those parts of the entitlements to Z 1, which amount to up to 150% of the maximum monthly contribution base of § 45 of ESA, as well as for those parts of the special payments, an increased contribution of 5.7 percentage points is to be paid. “

2. The following paragraph is set out in § 94. 28:

"(28) § 5h Z 2 as amended by the Federal Law BGBl. I No. 46/2014 enters into force on 1 January 2015 and is also applicable to persons who have already received pensions (dispossibility) salaries under Articles 5b to 5g of this federal law at the time of entry into force of this federal law. “

Article 6

Amendment of Article 81 of the Second Stability Act 2012

The fifth section of the sixth main piece of the 2nd Stability Act 2012, BGBl. I No 35/2012, is:

"Article 81

Pension regulations of the Austrian National Bank

§ 1. (1) The former executives and staff of the Oesterreichische National Bank, as well as their relatives and survivors, on the basis of the pension regulations of the Services I or II of the Oesterreichische National Bank on 31 March 2001. December 2014 entitled to pension and survivor's pension (pension or grant pension) In January 2015, due monthly benefits should be paid to the Oesterreich National Bank. Similarly, the executives and officials of the Oesterreichische National Bank, who, on the basis of the pension regulations of the Services I or II of the Austrian National Bank of Austria, December 2014 has an expectation of pensions and survivors (pension or grant pension) and their pensionable relatives and survivors, from their future pensions and pensions, to pay a pension contribution to the Oesterreichische Bank.

(2) The pension contribution is for pension parts, which are the percentage area of the respective monthly maximum contribution base set in the left column of the following tables according to § 45 of the General Social Security Act - AESA, BGBl. No. 189/1955, is the percentage of monthly performance referred to in the right column:

1.

for services under the Services Regulation I

up to 150%

5.8%

over 150% to 200

10%

over 200% to 300

20%

over 300%

25%

2.

for services under the Services Regulation II

100%

3.3%

over 100% to 150%

5%

over 150% to 200

10%

over 200% to 300

20%

over 300%

25%

(3) The pension scheme in accordance with paragraph 1 is also to pay special payments due to pensions and pensions, using the same percentages as for the respective monthly performance for measuring the pension contribution. It is to be paid as far as the respective compensatory allowances are in force under § 293. 1 A ESA will not be undermined. In determining the amount of the pensions contribution to grant pensions, the part of the total pension, from the General Social Security Act - AESA, BGBl. No 189/1955, is not to be taken into account. However, this is not the case if the Oesterreichische National Bank for more than five years has taken over the execution of the contributions to statutory pensions for the beneficiaries.

(4) The executives and staff, which, on the basis of the pension regulations of the Austrian National Bank of Austria, have an expectation of pension and survivors in the form of a pension, have a pension contribution from their pensions from 1. January 2015 due monthly salaries and special payments to the Oesterreich National Bank. The pension contribution is:

from 1 January 2015

5%

from 1 January 2016

7

from 1 January 2017

9%

from 1 January 2018

10.25%

(5) For functional and post-reduction staff. 4 there is a right to a pension (excluding incapacity) at the earliest after completion of 780. Months of life or after withdrawal of the periods of service referred to in the second column of the following table if the life month referred to in the third column was completed:

from 1 January 2015

420

660.

from 1 January 2016

426

666.

from 1 January 2017

432

672.

from 1 January 2018

438

678.

from 1 January 2019

444

684.

from 1 January 2020

450

690.

from 1 January 2021

456

696.

from 1 January 2022

456

702.

from 1 January 2023

456

708.

from 1 January 2024

456

714.

from 1 January 2025

456

720.

from 1 January 2026

456

726.

from 1 January 2027

456

732.

from 1 January 2028

456

738.

(6) From 1 April 1993 and before 1 May 1998 in a service relationship to the Austrian National Bank of Austria, executives and staff who, on the basis of the Oesterreich National Bank's pension regulations, have an expectation of pensions and survivors in the form of a pension have been granted for the pensions from 1. In January 2015, due monthly salaries for reference parts up to the maximum contribution base applicable under the AESA are to provide a pension contribution of 10.25% and for reference parts above the maximum contribution base applicable under Section 45 A of ESA, a pension contribution of 3% of its monthly salaries and special payments to the Austrian Oester. The pension contribution for reference parts above the maximum contribution base applicable under the § 45 AESA is 4% from 1 January 2016 and 5% from 1 January 2017.

(7) For functional and post-reduction staff. 6 there is a right to a pension (except for incapacity) at the earliest after the withdrawal of the service months mentioned in the second column of the following table or after completion of the life month referred to in the third column of the following table:

from 1 January 2015

480

720.

from 1 January 2016

486

726.

from 1 January 2017

492

732.

from 1 January 2018

498

738.

from 1 January 2019

504

744.

from 1 January 2020

504

750.

from 1 January 2021

504

756.

from 1 January 2022

504

762.

from 1 January 2023

504

768.

from 1 January 2024

504

774.

from 1 January 2025

504

780.

(8) Pension contributions and pension contributions are to be retained by the payroll or pension payer body and transferred to the Oesterreich National Bank.

(8a) Pensions Base for Services based on the pension regulations of the Services I and II is the average of the last 216 monthly salaries. If, for the first time, a pension is payable in a year referred to in the table below, the number is to be replaced by the number in the right column:

2015 2015

1

2016 2016 2016

14

2017-2017

28

2018

42

2019

56

2020

70

2021

84

2022

98

2023

112

2024

126

2025

140

2026

154

2027

168

2028

182

2029

196

2030

210

If the conditions for a retirement have already been met in a previous calendar year as the pension application, the transfer period of this previous calendar year will be used.

(8b) On the occasion of the assessment of pensions in the scope of the provisions of the Services I and II, a comparison pension is not applied. 8a to calculate. If necessary, the pension must be increased to the extent that it is 90% of the discount. The percentage of 90% for the first-ever pension measurement is equivalent to the percentages mentioned in the table below, each with the percentage applicable for the year in which the conditions for a retirement were met:

Year

Percentage

2016 2016 2016

95%

2017-2017

94.5%

2018

94%

2019

93.5%

2020

93%

2021

92.5%

2022

92%

2023

91.5%

2024

91%

2025

90.5%

(8c) No. 8b is on the in paragraph. 13 of the functions and staff of the Oesterreichische National Bank, in accordance with the fact that the percentage of 90% of the percentage is replaced by the following transitional table:

Year

Percentage

2016 2016 2016

97.5%

2017-2017

97.25%

2018

97

2019

96.75%

2020

96.5%

2021

96.25%

2022

96%

2023

95.75%

2024

95.5%

2025

95.25%

(9) In the case of a pension or grant pension before the in paragraph 5 or 7 named retirement age is the pension per month of early retirement by 0.35%, but maximum by 15%.

(10) The General Council of the Oesterreichische Bank may decide on a corridor pension scheme for its executive and staff. The corridor suspension may not be entered until the end of the month in which the 62. Life years will be completed when an overall service period of at least 480 months has been provided at the time of retirement. The corridor pension is per month of retirement before the end of the month in which the 65th. It is completed by 0.425%.

(11) Pensions or grants are to be adapted at the same time and to the same extent as pensions in statutory pension insurance. This also applies to executives and officials of the Oesterreichische National Bank, as well as their relatives and survivors, who are due to the pension regulations of the Services I and II of the Oesterreichische National Bank on 31 March 2001. December 2014 already have a right to pension and survivors (pension or grant pensions). The first adjustment of a pension or grant pension (excl. benefits for survivors) is - from the first sentence - only with effect from 1. January of the date of the claim to the second consecutive calendar year.

(12) After the death of a entitled to a pension or a grant, no death quarter is due.

(13) Paragraphs 4, 9 and 12 do not apply to executives and officials of the Oesterreich National Bank, who are still active and before 30. April 2014 the General Council of the Oesterreichische National Bank on 13 April 2014 On March 2014 the amendments to the provisions of the service have been fully agreed on in individual terms as long as this declaration of consent remains effective.

§ 2. (1) Recipients of pensions and pensions of subsidiaries of the Oesterreich National Bank, which are subject to the control of the Court of Auditors, to the extent that their pensions and pensions amount to the maximum monthly contribution base in accordance with Articles 45 and 108(2). 1 and 3 AESA, in the respective version, exceeds a pension guarantee contribution to the subsidiary of which they relate to pay or benefits. This pension guarantee is to be retained by the paying agent and is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

(2) Are pensions and pensions provided for in Section 1 and Section 2(2). 1 relates to these together and the hundred rates of the tables are reached in § 1 2 for application.

§ 3. (1) Where reference is made in this federal law to other federal laws, these are to be applied in their respective version, unless otherwise explicitly provided.

(2) The Federal Minister for Finance is entrusted with the implementation of this federal law.

(3) The 5th section of the sixth main piece of the 2nd Stability Act 2012, BGBl. I No 35/2012, as amended by the Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 7

Amendment of the General Social Security Act

The General Social Security Act - AESA, BGBl. No 189/1955, last amended by the Federal Law BGBl. I No 32/2014, as follows:

1. In § 31(3) Z 9, the expression is expressed "§ 669. 7" each expression "§ 684. 3" replaced.

2. § 460b. 1 is:

"(1) In order to cover the costs of pension benefits on the basis of the pension law under the General Code A for employees in the social security institutions of Austria (DO. A), according to the Regulation B for doctors and dentists in the social security institutions of Austria (DO. B) and after the service C for workers in the social security sector of Austria (DO. C), staff have to pay a pension contribution from both the monthly payrolls and the payment of the Christmas reunification; This is

1.

from the salaries up to the maximum contribution base (§ 45)

(a)

for staff who last before 1. In January 1996, and in the light of the federal constitutional law on different age limits of male and female social security, BGBl. No. 832/1992 – which for the right to retirement under § 253. 1 Key age of life after 31. December 2024, in addition to the contribution to the statutory pension insurance .......................................................................................

(b)

for all other staff, in addition to the contribution to statutory pension insurance.......................................................more 2,3%;

2.

from the maximum amount of reference to Z 1, up to two times this maximum amount, the sum of the percentages by Z 1 Lithuania. a;

3.

from the maximum amount to Z 2 above the sum of the percentages by Z 1. 1,45 percentage points. “

3. § 460c second sentence is:

"This is the case for benefits (performance parts)

1.

up to 50% of the maximum monthly contribution base to 3.3%,

2.

more than 50% of the maximum monthly contribution base up to 80% of the maximum monthly contribution base to 4.5% and

3.

more than 80% of the maximum monthly contribution base to 9.0%."

4. § 669. 7 will be lifted.

5. Under § 683, the following § 684 and heading is added:

"Final provisions on Art. 7 of the Federal Law BGBl. I No 46/2014

§ 684. (1) Articles 31(3) Z 9, 460b (1) and 460c second sentence as amended by the Federal Law BGBl. I No 46/2014 enter into force on 1 January 2015.

(2) § 669. 7 enters at the end of 31. December 2014.

(3) § 460c second sentence in the version of the Federal Law BGBl. I No. 46/2014 is applicable to recipients of services that are not subject to a collective pension income limit under the pension laws, so that the percentages of 50% and 80% are 35% and 70%, as well as to the percentages of 3.3%, 4.5% and 9.0%, which are the percentages of 3.5%, 5.0% and 10%.

Article 8

Amendment of the Construction Workers' Leaves and Abduction Law

The Construction Workers' Leaves Act, BGBl. No. 414/1972, last amended by the Federal Law BGBl. I No. 137/2013, as follows:

1. The following paragraphs 3 and 4 are added to § 17:

"(3) employees who have a direct service obligation (§ 2 Z 2 of the Act of Occupational Pensions, BGBl. No 282/1990) have to pay a pension from their monthly pays to the Insurance and Abduction Fund. This is

1.

from the salaries up to the maximum contribution base (§ 45 AESA): 2.3%,

2.

from the maximum monthly contribution base up to 2 times the maximum monthly contribution base: 11.55%;

3.

13% of the sums above Z 2.

This also applies to special payments.

(4) From supplementary pensions (other pensions) from direct benefits, a pension guarantee is to be paid to the holiday and abduction fund. The pension contribution is for pension benefits or parts thereof

1.

up to 50% of the maximum monthly contribution base: 3.3%,

2.

more than 50% of the maximum monthly contribution base up to 80% of the maximum monthly contribution base: 4.5%,

3.

more than 80% of the maximum monthly contribution base: 9%.

This also applies to special payments. “

2. The § 40 is the following paragraph. 27:

"(27) § 17 3 and 4 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 9

Amendment of the Chamber of Labour Law 1992

The Chamber of Labour Law 1992, BGBl. No 626/1991, last amended by the Federal Law BGBl. I No. 147/2009, as follows:

1. § 78 is the following paragraph. 6 is added:

"(6) of pensions (dispossibility) from direct performance commitments (§ 2 Z 2 of the Occupational Pensions Act, BGBl. No 282/1990) to the extent that they exceed the amount of the applicable maximum monthly contribution base (§ 45 of ESA) for those shares that exceed the part of the AESA, to provide a pension guarantee to the respective Chamber of Workers, which is retained by the Labour Chamber. This also applies to special payments. The pension contribution is

1.

5% for those part of the restnut, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the restnut, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the restnut, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base;

4.

25% for those part of the restnut, which is more than 300% of the maximum monthly contribution base.

Z 1 does not apply if, as a result of the introduction of pension contributions in 1986, the (former) worker has made or made pension contributions in the service, reference and pension scheme, and changes in the service, reference and pension scheme in the area of pension rights, which have been made or made by the general meeting on 17. It was decided on June 1998 that was fully agreed. “

2. The § 100 below. 15 am added:

"(15) § 78. 6 and 102. 10 in the version of the Federal Law BGBl. I No 46/2014 enter into force on 1 January 2015. “

3. The § 102 below. 10:

"(10) § 78. 6 is deemed to be the President of a Chamber of Labour or of the Federal Chamber of Labour. “

Article 10

Amendment of the Chamber of Commerce Act 1998

The Chamber of Commerce 1998, BGBl. I No. 103/1998, last amended by the Federal Law BGBl. I No 120/2013, as follows:

1. The following paragraph is set out in § 57.4. 5:

"(5) Females of pensions and pensions according to Section D of the Staff Regulations of the Service 1946 and under Section D - Pension law § 19 of the Rules of Service 1992, as long as their pensions and pensions have the amount of the respective maximum monthly contribution base in accordance with Section 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the ESA, to provide a pension guarantee that is retained by the paying agencies. This also applies to special payments. The pension contribution is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base. “

2. § 150. 5 is named "(6)" and the following paragraphs. 5 will be replaced. 4 inserted:

"(5) § 57. 5 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 11

Amendment of the Business Care Professional Law

The Business Care Law, BGBl. I No. 58/1999, last amended by Federal Law BGBl. I No 121/2013, as follows:

1. § 161 is the following paragraph. 3 added:

"(3)sberechtigtes of pensions and pensions from direct benefits, insofar as their pensions and pensions have the amount of the maximum monthly contribution base in accordance with § 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the ESA, to provide a pension guarantee to the Chamber of Economic Careers, which is to be held by the paying agency. This also applies to special payments. The pension contribution is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base. “

2. The following paragraph is set out in § 227. 10:

"(10) § 161(2). 3 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 12

Amendment of the Civil Engineering Chamber Law 1993

The Civil Engineering Chamber Law 1993, BGBl. No. 157/1994, last amended by the Federal Law BGBl. I No 121/2013, as follows:

1. The previous text of the § 50 receives the title of sale "(1)" and the following paragraphs. 2 is added:

"(2)Recipients of pensions from direct benefits, in so far as these funds have the amount of the respective maximum monthly contribution base in accordance with Section 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the ESA, to provide a pension guarantee contribution to the respective Architect and Engineering Chambers which are held by the paying agencies. This also applies to special payments. The pension contribution is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base. “

2. According to § 77, paragraph 4, the following paragraph shall be made. 4 g inserted:

"(4g) § 50. 2 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 13

Amendment of the Law on doctors 1998

Law 1998, BGBl. I No 169/1998, last amended by the Federal Law BGBl. I No 32/2014, as follows:

1. The § 87 is the following paragraph. 4:

“(4) The recipients of a performance on the basis of a direct service obligation under the pension law of the service order, in so far as this service is the level of the maximum monthly contribution base applicable in accordance with § 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the ESA, to provide a pension guarantee to the Medical Chamber, which is to be held by the paying agency. This also applies to special payments. The pension contribution is

1.

5% for those part of this performance, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of this performance, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of this performance, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of this performance, which is more than 300% of the maximum monthly contribution base. “

2. The § 130 is the following paragraph. 3a inserted:

"(3a) educators of a performance on the basis of a direct service obligation under the pension law of the service, in so far as this service is the level of the respective maximum monthly contribution base according to § 108(2). 1 and 3 A ESA exceeds, for those shares that exceed the part of the AESA, to provide a pension guarantee to the Austrian Medical Chamber, which is retained by the paying agency. This also applies to special payments. The pension contribution is

1.

5% for those part of this performance, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of this performance, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of this performance, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of this performance, which is more than 300% of the maximum monthly contribution base. “

3. § 233 is added to the following § 234 and heading:

"Final provisions on Art. 13 of the Federal Law BGBl. I No 46/2014

§ 234. Articles 87(4) and 130 paragraphs. 3a as amended by Federal Law BGBl. I No 46/2014 enter into force on 1 January 2015. “

Article 14

Amendment of the Chamber of Veterinary Law

The Professional Chamber Law, BGBl. I No 154/2005, last amended by the Federal Law BGBl. I No 80/2013, as follows:

1. The text of the § 32 receives the title of sale "(1)"; 2 is added:

"(2) An apprentice for a performance due to a direct service obligation under the pension law of the Services Regulation pursuant to § 19(2). 2 Z 14 shall have as far as this performance is the amount of the maximum monthly contribution base applicable in accordance with § 108. 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the ESA, to provide a pension guarantee to the Austrian Chamber of dentists, which must be retained by the paying agency. This also applies to special payments. The pension contribution is

1.

5% for those part of this performance, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of this performance, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of this performance, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of this performance, which is more than 300% of the maximum monthly contribution base. “

2. The § 49 is the following paragraph. 3 added:

"(3) Informing a performance on the basis of a direct service obligation under the pension law of the Services Regulation pursuant to Article 19(2). 2 Z 14 shall have to the extent that this performance is equivalent to the maximum monthly contribution base set out in § 108. 1 and 3 A ESA exceeds, for those shares that exceed the part of the AESA, to provide a pension guarantee to the Austrian Chamber of dentists, which is retained by the paying agency. This also applies to special payments. The pension contribution is

1.

5% for those part of this performance, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of this performance, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of this performance, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of this performance, which is more than 300% of the maximum monthly contribution base. “

3. § 126 is the following paragraph. 9:

"(9) The Articles 32 and 49(3) as amended by the Federal Law BGBl. I No 46/2014 enter into force on 1 January 2015. “

Article 15

Amendment of the Association Law 2001

The Association Law 2001, BGBl. I No. 111/2001, last amended by the Federal Law BGBl. I No 32/2014, as follows:

1. § 73(2). 3 is the following paragraph. 4:

“(4)Recipients of pensions and pensions due to direct performance commitments according to the order of service, as long as their pension and pension consumption exceeds the amount of the respective maximum monthly contribution base in accordance with Section 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the ESA, to provide a pension guarantee to the Austrian pharmacy chamber which is retained by the paying agency. This also applies to special payments. The pension contribution is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base. “

2. § 81. 13 is the following paragraph. 14:

"(14) § 73. 4 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 16

Change of the ORF Act

The Federal Law on Austrian Broadcasting (ORF Act – ORF-G), BGBl. No 379/1984, last amended by BGBl. I No 23/2014, as follows:

1. In § 50, the following paragraphs 8 and 9 are added:

"(8) Of pensions and pensions arising from direct performance commitments (§ 2 Z 2 of the Austrian Broadcasting Act, BGBl. No 282/1990) to the extent that these rest and supply balances are the applicable level of the maximum monthly contribution base according to Section 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the AESA, to provide a pension guarantee that is retained by Austrian broadcasting. This also applies to special payments. The pension contribution is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base;

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

(9)sberechtigtes of pensions and pensions from direct commitments of subsidiaries of the Austrian broadcaster, which are subject to the control of the Court of Auditors, to the extent that these pensions and pensions are subject to the maximum monthly contribution base in accordance with Section 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the AESA, to provide a pension guarantee to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 8.”

2. The § 49 is the following paragraph. 14:

"(14) § 50 in the version of the Federal Law BGBl. I No 46/2014 will take place on 1st January 2015. “

Article 17

Amendment of the Meierrode Law

The Vatican City Law, BGBl. No. 420/1991, last amended by the Federal Law BGBl. No 117/1994, as follows:

1. The following paragraphs are set out in Section 1. 7 and 8:

"(7) Of pensions and pensions arising from direct performance commitments by society, in so far as these rest and supply balances exceed the respective levels of the maximum monthly contribution base (§ 45 AESA), is held by the company, for those shares that exceed the part of the ESA, a pension guarantee contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(8) Recipients of pensions and pension liabilities from direct services offered by subsidiaries of the company which are subject to the control of the Court of Auditors, insofar as these pensions exceed the respective amount of the maximum monthly contribution (§ 45 AESA), for those shares exceeding the part of the AESA, to provide a pension cover contribution to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 7.”

2. The following § 6a is inserted:

"§ 6a. § 1(1). 7 and 8 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 18

Amendment of the Austrian Research Promotion Company mbH Law

The Austrian Research Promotion Company mbH Law, BGBl. I No. 73/2004, last amended by Federal Law BGBl. I No 52/2009, as follows:

1. The following paragraphs 5 and 6 are added to § 3:

"(5) Of pension and supply needs from direct performance commitments of society, to the extent that they exceed the amount of the respective maximum monthly contribution base (§ 45 AESA), the company is entitled to retain a pension guarantee contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(6) Recipients of pension and pension liabilities from direct services offered by subsidiaries of the company which are subject to the control of the Court of Auditors, in so far as these pensions exceed the amount of the respective maximum monthly contribution base (§ 45 AESA), for those shares that exceed the part of the AESA, to provide a pension cover contribution to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 6.”

2. The previous section 17 receives the title of sale "(1)" and the following paragraphs. 2 is added:

“(2) § 3 in the version of the Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 19

Change of the Austrian Economic Service Act

The Austrian Economic Service Act, BGBl. I No. 130/2002, last amended by the Federal Law BGBl. I No. 112/2011 is amended as follows:

1. The following paragraphs 5 and 6 are added to § 2:

"(5) Of pensions and pension liabilities from direct performance commitments of the company and of the ERP Fund, to the extent that they exceed the amount of the respective maximum monthly contribution base (§ 45 A of ESA), the company or the ERP Fund, for which shares exceed the part of the AESA, maintain a pension guarantee contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(6) Recipients of pensions and pension liabilities from direct commitments of subsidiaries of the company or of the ERP Fund, which are subject to the control of the Court of Auditors, to the extent that these pensions exceed the amount of the respective maximum monthly contribution base (§ 45 AESA), for those shares exceeding the part of the AESA, to provide a pension cover to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 5.”

2. The § 13 is the following paragraph. 3 added:

"(3) § 2 as amended by the Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 20

Pension insurance contributions in the Group

(1) Pension and supply balances from direct performance commitments of Verbund AG and other group companies in accordance with § 15 Company Law, BGBl. No. 98/1965 in the respective version, which is subject to the control of the Court of Auditors and is based in the country, to the extent that they have the level of the applicable maximum monthly contribution base in accordance with Section 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, in the current version, is exceeded by these companies, for those shares that exceed the part of the ESAs, to retain a pension cover contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base. “

This also applies to special payments.

(2) This article will enter into force on 1 January 2015.

Article 21

Amendment of AMA law

The Federal Law on the establishment of the Market Organisation "Agrarmarkt Austria" – AMA-La 1992, BGBl. No 376/1992, last amended by the Federal Law BGBl. I No. 177/2013, as follows:

1. § 22 shall be the following paragraph. 8 and 9:

"(8) Of pensions and pensions from direct performance commitments, in so far as these rest and supply balances are the level of the respective maximum monthly contribution base according to § 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, for those shares that exceed the part of the AESA, to provide a pension guarantee that is retained by AMA. The pension contribution is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base;

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(9)sberechtigtes of pensions and pensions from direct commitments of subsidiaries of AMA, which are subject to the control of the Court of Auditors, to the extent that their pensions and pensions are subject to the maximum monthly contribution base in accordance with Article 108(2). 1 and 3 AESA, for those shares that exceed the part of the AESA, to provide a pension guarantee to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 8.”

2. In § 43, paragraph 1, a supplement is set at the end of the Z 21 and the following Z 22 is added:

"22.

concerning § 22(2). 8 and 9 in the version of the Federal Law BGBl. I No 46/2014 with 1 January 2015. “

Article 22

Amendment of the IAKW Finance Act

The IAKW Finance Act, BGBl. No 150/1972, last amended by the Federal Law BGBl. I No. 149/2011, as follows:

1. The following paragraphs 7 and 8.

"(7) of pensions and pensions arising from direct performance commitments by the company, in so far as they exceed the amount of the respective maximum monthly contribution base (§ 45 AESA), is held by the company, for those shares that exceed the part of the AESA, a pension guarantee contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(8) Recipients of pensions and pensions from direct commitments of subsidiaries of the company which are subject to the control of the Court of Auditors, insofar as their pensions and pensions exceed the amount of the maximum monthly contribution base (§ 45 AESA) for those shares that exceed the part of the AESA, to provide a pension cover contribution to the subsidiary they purchase. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 7.”

2. Under § 15, the following § 16 is added:

"§ 16. § 2(2). 7 and 8 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 23

Amendment of the ÖIAG Law 2000

The ÖIAG Act 2000, BGBl. I No 24/2000, last amended by the Federal Law BGBl. I No 136/2008, as follows:

1. The following paragraphs 4 and 5 are added to § 1:

“(4) From pensions and pensions from direct performance commitments by society, to the extent that they exceed the amount of the respective maximum monthly contribution base (§ 45 AESA), the company is entitled to retain a pension guarantee contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(5) Recipients of pensions and pensions from direct commitments of subsidiaries of the company which are subject to the control of the Court of Auditors, insofar as their pensions and pensions exceed the amount of the maximum monthly contribution base (§ 45 AESA) for those shares that exceed the part of the AESA, to provide a pension cover contribution to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 4.”

2. § 18(2). 4 is the following paragraph. 5:

"(5) § 1(2). 4 and 5 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 24

Amendment of the federal financing law

The Federal Finance Act, BGBl. No 763/1992, last amended by the Federal Law BGBl. I No 35/2012, as follows:

1. The following paragraphs 4 and 5 are added to § 1:

“(4) From pensions and pensions arising from direct performance commitments by society, to the extent that they exceed the amount of the maximum monthly contribution base (§ 45 AESA), the company is entitled to retain a pension guarantee contribution according to the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(5) Recipients of pensions and pensions from direct commitments of subsidiaries of the company which are subject to the control of the Court of Auditors, insofar as their pensions and pensions exceed the amount of the maximum monthly contribution base (§ 45 AESA) for those shares that exceed the part of the AESA, to provide a pension cover contribution to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 4.”

2. § 11(2). 8 is the following paragraph. 9:

"(9) § 1(2). 4 and 5 as amended by Federal Law BGBl I No. 46/2014 enters into force on 1 January 2015. “

Article 25

Amendment of ASFINAG law

The ASFINAG Act, BGBl. No. 591/1982, last amended by the Federal Law BGBl. I No 82/2007, as follows:

1. Article II is § 3:

"§ 3. (1) From rest and supply gaps from direct performance commitments of the motorway and express road financing share company, the former Austrian highway and express road share company and the former Alpine Roads Aktiengesellschaft, to the extent that these rest and supply conclusions are the level of the applicable maximum monthly base according to § 45 and 108. 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, exceeds a pension scheme in accordance with the following provisions:

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

This also applies to special payments.

(2) Recipients of pensions and pension liabilities from direct services offered by subsidiaries of motorway and express road financing companies which are subject to the control of the Court of Auditors, to the extent that their pensions and pensions are subject to the maximum monthly contribution basis in accordance with Articles 45 and 108(2). 1 and 3 A ESA exceed, for those shares that exceed the part of the AESA, to provide a pension guarantee to the subsidiary of which they relate to pensions and pensions. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 1.”

2. Article XI § 1 shall be replaced by: 4:

"(4) Art. II § 3 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Article 26

Pension schemes of credit institutions subject to the control of the Court of Auditors

§ 1. (1) Recipients of pensions and pensions from direct performance commitments of credit institutions and their subsidiaries, which are subject to a majority shareholding of the federal government or effective control by the Federal Government on the basis of financial, economic or organisational measures of the control of the Court of Auditors, to the extent that their pensions are subject to the maximum monthly contribution base in accordance with Articles 45 and 108(2). 1 and 3 of the General Social Security Act - AESA, BGBl. No. 189/1955, in the respective version, exceeds a pension contribution to the credit institution for those shares that exceed the part of the AESA. This also applies to special payments. This pension guarantee is to be retained by the paying agent and is

1.

5% for those part of the pension and pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension and pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension and pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension and pension consumption, which is more than 300% of the maximum monthly contribution base.

§ 2. (1) The Federal Minister for Finance is entrusted with the implementation of this federal law.

(2) This article will enter into force on 1 January 2015.

Article 27

Amendment of the Federalmuseen Act 2002

The Bundesmuseen Act 2002, BGBl. I No 14/2002, last amended by the Federal Law BGBl. I No 93/2013, as follows:

1. The following paragraphs 12 and 13 are added to Section 10:

"(12) Of pensions or pensions arising from direct performance commitments of a federal museum, in so far as they exceed the level of the respective maximum monthly contribution base (§ 45 A of the ESA), the Federal Museum maintains a pension guarantee contribution for those shares that exceed the part of the ESA, in accordance with the following provisions:

1.

5% for those part of the pension or pension consumption, which is more than 100% of the maximum monthly contribution base, but not more than 150% of the maximum monthly contribution base;

2.

10% for those part of the pension or pension consumption, which is more than 150% of the maximum monthly contribution base, but not more than 200% of the maximum monthly contribution base;

3.

20% for those part of the pension or pension consumption, which is more than 200% of the maximum monthly contribution base, but not more than 300% of the maximum monthly contribution base; and

4.

25% for those part of the pension or pension consumption, which is more than 300% of the maximum monthly contribution base.

A pension cover contribution according to Z 1 to 4 is also retained by the corresponding parts of the special payments.

(13) holders of pension and pension liabilities from direct performance commitments by subsidiaries of a federal museum which are subject to the control of the Court of Auditors, to the extent that their pensions exceed the amount of the maximum monthly contribution (§ 45 AESA) for those shares that exceed the part of the AESA, to provide a pension cover contribution to the subsidiary of which they relate. This pension guarantee is to be retained by the paying subsidiary, whose amount is determined after paragraph. 12."

2. The following paragraph is set out in § 22 below. 8:

"(8) § 10. 12 and 13 as amended by Federal Law BGBl. I No 46/2014 enters into force on 1 January 2015. “

Fischer

Faymann