Special Pension Limitation Law - Spbegrg

Original Language Title: Sonderpensionenbegrenzungsgesetz – SpBegrG

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_I_46/BGBLA_2014_I_46.html

46. Federal law, with the Federal Constitutional law on limiting payments to public officials, the reference law, the Pension Act 1965, the Bundesbahn law, the Constitutional Court Act 1953, articles 81 of the 2nd stability Act 2012, the General Law on social security, the Bauarbeiter Urlaubs - and severance Act, the Chamber of Labour Act 1992, the Economic Chamber Act 1998, the economic trust professional law, the civil engineers Chamber Act 1993, the physician Act 1998, dentists law of Chamber of, the pharmacist Chamber Act 2001, the ORF Act, the Schönbrunner Tiergarten law , the Austrian research promotion agency mbH-construction law, Austria economic service law, the AMA law, IAKW financing law, the ÖIAG Act 2000, the federal funding law that ASFINAG Act and the Federal Museums Act be changed in 2002, as well as provisions concerning pension security posts in the Verbund group and on pension schemes by banks, which are under the control of the Court of Auditors, issued (special pension Relief Act - SpBegrG)

The National Council has decided:

Table of contents



Art.









Subject / title









1





Amendment of the Federal Constitution Act on the limitation of covers of public officials







2





Change of the reference law







3





Amendment to the Pension Act 1965







4





Change of Bundesbahngesetzes







5





Amendment of the Constitutional Court Act 1953







6





Amendment of article 81 of the 2nd stability Act 2012







7





Change of the General Social Security Act







8





Amending Bauarbeiter Urlaubs - and clearance law







9





Amendment of the Chamber of Labour Act 1992







10





Amendment of the Economic Chamber Act 1998







11





Change of the management trust profession Act







12





Amendment of the civil engineers Chamber Act 1993







13





Amending the medical act of 1998







14





Amendment to the Dental Board Act







15





Amendment of the pharmacist Chamber Act 2001







16





Change of the ORF law







17





Change of the Schönbrunner Tiergarten Act







18





Change of the Austrian research promotion agency mbH-construction law







19





Change of the Austria Wirtschaftsservice law







20





Pension security posts in the Verbund group







21





Amendment to the AMA Act







22





Change the IAKW-financing law







23





Change of the ÖIAG Act 2000







24





Amendment of the Federal Finance Act







25





Change of ASFINAG-law







26





Pension schemes by banks, which are under the control of the Court of Auditors







27





Amendment to the 2002 Federal Museums Act





Article 1

(Constitutional provision)

Amendment of the Federal Constitution Act on the limitation of covers of public officials

The Federal Constitutional law on the limitation of covers of public officials — BezBegrBVG, Federal Law Gazette I no. 64/1997, amended by Federal Law Gazette I no. 209/2013, is amended as follows:

1. in the table of contents will be replaced the entry for paragraph 10 by the following entry:



"§ 10.





Other regulations"




2. the heading to § 10 is as follows:

"Other provisions"

3. § 10 par. 2 and 3 is replaced in the following paragraph 2 to 7:

"(2) the remuneration of the officials and staff of the Austrian National Bank and by officials of the legal professional representations and the social insurance institution are set within the framework of the limits of paragraph 1 where is the reference for the individual functions or activities taking into account the respective responsibility and remit and differences in the function or activity to set functions or activities at the country level, also taking into account the surface measure of size and the number of inhabitants of the country. A pension scheme for these officials must follow the principles of the corresponding bezügerechtlichen control of the Federal Government.

(3) the upper limit



1. for the rest covers and pensions of officials and other servants of entities that are subject to the control of the Court of Auditors, as well as their supplementary members and survivors, as well as 2 for the statutory pension insurance or their respective pension systems performance-based old-age, invalidity or survivor's benefits of an employer to the officials referred to in subpara 1 and servants is twice of the applicable monthly maximum contribution basis according to article 45 of the General Law on Social Insurance - ASVG , BGBl. No. 189/1955 entitlement to a pension benefit from the statutory pension insurance or a their respective pension system are not taken into account.

(4) the federal legislation is authorized for



1. officials and officials of legal entities which are under the control of the Court of Auditors, a - generally corresponding to the service regulations of the Federal officials - contribution of the references, 2. former officials and officers of entities that are subject to the control of the Court of Auditors, their families and their survivors to set an appropriate backup contribution of the services referred to in paragraph 3, to provide to those entities, which she covers or related services.

(5) a backup contribution pursuant to par. 4 Z 2 services that exceed the applicable monthly maximum contribution basis of ASVG according to § 45, may not more than



exceed 10% of that part which exceeds 100% of the maximum monthly contribution basis, 2. 20% for that part which exceeds 200% of the maximum monthly contribution basis, and 3 of 300% of the maximum monthly contribution basis exceeds 25% tranche, for, 1.

(6) without prejudice to article 2, paragraph 3 the provincial legislature may, para 4 comparable arrangements for



1. officials and officials of legal entities in accordance with Article 14b 2 Z 2 B-VG, which are under the control of the Court of Auditors, 2. former officials and officials of legal entities in accordance with no. 1 and their relatives and survivors to meet. Paragraph 5 shall apply mutatis mutandis.

(7) for officials and employees of entities that are subject to the control of the Court of Auditors, as well as their members and survivors comparable arrangements can be made insofar as they are not paragraph 6 are covered, the provisions of the service regulations of the Federal officials concerning the transfer to retirement and the design and adaptation of peace - and pensions. This does not apply if the mentioned persons on the basis of this activity are subject to the provisions of the statutory pension insurance or provisions that correspond to those of the statutory pension insurance in their principles.

4. the article 11 be appended following paragraph 22 and 23:

"I no. 46/2014 contact (22) the table of contents, the heading to § 10 and § 10 par. 2 to 7 in the version of Federal Law Gazette 1 January 2015 in force. Section 10 para 2 and 4 to 7, as amended by Federal Law Gazette I no. is 46/2014 to apply also to persons who have had already a claim for remuneration, supplementary rest pay, pensions or the statutory pension insurance old-age, invalidity or survivor's benefits or already obtained such services at the time of entry into force of this federal law. § 10 para 3 as amended by Federal Law Gazette I no. 46 / 2014 is also to apply to people who have had already an entitlement to rest covers, on pensions or an entitlement to the statutory pension insurance or their respective pension systems complementary old-age, invalidity or survivor's benefits at the time of entry into force of this federal law, where the upper limit for these individuals is the Dreieinhalbfache of the applicable monthly maximum contribution basis according to § 45 ASVG. § 10 para 5 No. 1 as amended by Federal Law Gazette I no. 46/2014 does not apply to recipients of monthly recurring cash benefits according to the article IV to VIa the reference law, BGBl. No. 273/1972, as well as their families and their survivors; This shall apply mutatis mutandis as far as the national legislation referred to in paragraph 6 to the regulation is authorized.

(23) agreements, which at the time of entry into force of the Federal Act Federal Law Gazette I no. 46/2014



1st existing existing and due at that time claims, or 2. and future entitlements under


benefits according to § 10 paragraph 3 as amended by Federal Law Gazette I no. 46/2014, for a contribution within the meaning of § 10 par. 4 Z 2 or § 10 section 4 I no. 46/2014 is provided by federal or State Law No. 2 in conjunction with § 10 section 6 in the version of Federal Law Gazette, transferred to a pension fund or otherwise economically comparable for the legitimate claims or entitlements converted to be , require the approval of the competent supreme organ of the Federal Government or the country. "Agreements for the purpose are concluded, no post within the meaning of § 10 par. 4 Z 2 or § 10 par. 4 No. 2 in conjunction with § 10 section 6 in the version of Federal Law Gazette is I to pay no. 46/2014 to fail the approval."

Article 2

Change of the reference law

The Federal law on the remuneration and pensions of the Supreme bodies of the Federal Government and other officials — cover Act, Federal Law Gazette I no. 273/1972, as last amended by Federal Law Gazette I no. 35/2012, is amended as follows:

1. paragraph 44n:

"§ 44n. The provisions on the contribution in accordance with section 13a of the Pension Act 1965 - PG 1965, Federal Law Gazette are no. 340/1965, - except its paragraph 2c - to apply with the following stipulations:



1 takes the place of the expression "monthly recurring payments under this Federal Act" the expression "monthly recurring cash benefits according to the article IV to VIa this Federal Act".

2. the claims after Z 1 to providing post a) increases for the parts below the amount of EUR 4 230 recurring performance as well as the corresponding to these parts parts of special payments to each 4.7 percentage points, b) increases for those parts of the recurring performance from the amount of EUR 4 230 up to that amount, the two times of the applicable monthly maximum contribution basis according to article 45 of the General Law on Social Insurance - ASVG , Federal Law Gazette No. 189/1955, corresponds to, as well as the corresponding to these parts parts of special payments to each 11.7 percentage points, c) 20% and d is for the parts of the recurring performance that exceeds twice of the applicable monthly maximum contribution basis of ASVG according to § 45 up to that amount, ASVG corresponding to three times of the applicable monthly maximum-contribution basis according to article 45, as well as the corresponding to these parts parts of special payments) is for the parts of the recurring performance ", three times of the applicable monthly maximum-contribution basis according to § 45 ASVG exceed, as well as the corresponding to these parts parts of the special payments 25%."

27 the following paragraph is added to § 2. 45:

"(27) § 44n in the version of Federal Law Gazette I 46/2014 is no. 1 January 2015 in force."

Article 3

Amendment to the Pension Act 1965

The Pension Act 1965 - PG 1965, Federal Law Gazette No. 340/1965, as last amended by Federal Law Gazette I no. 210/2013, is amended as follows:

1. in article 13a, the following paragraph 2 c is inserted:

"(2c) from 1 January 2015 is for those parts of the cash benefits referred to in paragraph 1, which are in the percentage range of the applicable monthly maximum contribution basis (HBGL) according to § 45, listed in the left column of the following table ASVG, instead of the contribution under paragraph 2 and 2a in conjunction with section 91, paragraph 5 a to pay contribution in the amount of the percentage referred to in the right column" :

 





over 150% to 200% the HBGL





10%







over 200% to 300% the HBGL





20%







over 300% of HBGL





25%





 



The table with the proviso that instead of percentages of the maximum contribution basis in the left column the halved percentage is coming to the application applies to the contribution to be paid by the special payment."

2 the following paragraph 8 is added to § the 41a:

"(8) § 13a paragraph 2c in the version of Federal Law Gazette I no. 46/2014 also applies to persons who are entitled to recurring benefits at the time of entry into force of this provision under this Federal Act."

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

"(78) § 13a para 2c and section 41a para 8 in the version of Federal Law Gazette I no. 46/2014 into force on January 1, 2015."

Article 4

Change of Bundesbahngesetzes

The Bundesbahn, Federal Law Gazette No. 825/1992, as last amended by Federal Law Gazette I no. 35/2012, is amended as follows:

1. in article 52, the following paragraph 5a is inserted:

"(5a) from 1 January 2015 is for pension parts that lie ASVG in the percentage range of the applicable monthly maximum contribution basis (HBGL) according to § 45, listed in the left column of the following table to pay c and 4 in conjunction with paragraph 5, a pension assurance contribution in the amount of the percentage referred to in the right column instead of the pension security contribution according to the paragraph 3:"

 





over 150% to 200% the HBGL





10%







over 200% to 300% the HBGL





20%







over 300% of HBGL





25%





 



The table with the proviso that instead of percentages of the maximum contribution basis in the left column the halved percentage is coming to the application applies to the pension assurance contribution to be paid by the special payment."

2. § 56 16 the following paragraph is added:

"(16) § 52 I no. 46/2014 paragraph 5a in the version of Federal Law Gazette into force on the 1 January 2015 and is to apply also to persons who at the time of entry into force of this provision are entitled to recurring services according to the BB-PG."

Article 5

Amendment of the Constitutional Court Act 1953

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

1. paragraph 5h Z 2:



"2. for those parts of the claims after no. 1, which will total ASVG, up to 150% of the applicable monthly maximum contribution basis of the § 45, as well as for the corresponding to these parts parts of the special payments is a contribution increased by 5.7 percentage points to pay."

2 in § 94 28 the following paragraph is added:

"(28) § I 46/2014 effect no. 5 h Z 2 in the version of Federal Law Gazette on 1 January 2015, and is to apply also to persons who purchased already Ruhe(Versorgungs)Bezüge after the articles 5 b 5 g of this federal law at the time of entry into force of this federal law."

Article 6

Amendment of article 81 of the 2nd stability Act 2012

The 5th section of the 6th main piece of the 2 nd stability Act 2012, Federal Law Gazette I no. 35/2012, is:

"Article 81

Pension regulations of the Austrian National Bank

§ 1 (1) the former officials and servants of the Austrian National Bank, along with their relatives and survivors who are entitled to peace and survivor's pension (pension or allowance pension), on the basis of the pension regulations of terms of service I or II of the Austrian National Bank at 31 December 2014 have for monthly benefits due from 1 January 2015 a pension security contribution to the Austrian National Bank to pay. As well, the officials and servants of the Oesterreichische Nationalbank, which have an entitlement to rest and survivor's pension (pension or allowance pension) due to the pension regulations of terms of service I or II of the Austrian National Bank at 31 December 2014, and its retired members and survivors have their future resting and pensions to pay a pension security contribution to the Austrian National Bank.

(2) the pension assurance fee for pension components referred to article 45 of the General Law on Social Insurance - ASVG, Federal Law Gazette No. 189/1955, are in the percentage range of the applicable monthly maximum-contribution basis referred to in the left column of the following tables, amounts to the percentage referred to in the right column, the monthly performance:



1. for services due to the terms of service I.



up to 150%





5.8%







over 150% to 200%





10%







over 200% to 300%





20%







over 300%





25%





2. for services due to the service regulations II.



up to 100%





3.3%







over 100% to 150%





5%







over 150% to 200%





10%







over 200% to 300%





20%







over 300%





25%






(3) the pension assurance contribution referred to in paragraph 1 is also to rest and pensions payable by due special payments, with the same percentage as for the respective monthly service be used for the calculation of the pension security contribution of the special payment. It is just enough to pay, as thus the applicable Ausgleichszulagenrichtsatz will not undercut ASVG according to article 293, paragraph 1. When determining the amount of the pension assurance fee grant pensions is from the General Social Security Act - ASVG, Federal Law Gazette not to take into account no. 189/1955, part of the overall pension. However, this does not apply then if the Austrian National Bank for more than five years has taken the payment of attributable to the rightful claimants of employees contributions to the statutory pension insurance.

(4) who recorded functionaries and officials, which have an entitlement to rest and survivor's pension in the form of a pension on the basis of the pension regulations of the Austrian National Bank, before 1 April 1993 in a service relationship with the Austrian National Bank to make a pension contribution from their from 1 January 2015 due month payments and special payments to the Austrian 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 officials and temporary agents pursuant to subsection 4 is entitled to a pension (except for invalidity) at the earliest after completion of the 780th month or after completion of the service months listed in the second column of the following table, when completed in the months referred to in the third column:

 





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 onwards





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.







as of January 1, 2027





456





732.







from 1 January 2028





456





738.





(6) the officials taken from April 1, 1993, and before May 1, 1998 in a service relationship with the Austrian National Bank and staff, who have an entitlement to rest and survivor's pension in the form of a pension on the basis of the pension regulations of the Austrian National Bank, have a pension contribution of 10.25% and reference parts of the applicable maximum contribution basis for due from 1 January 2015 monthly covers for covers up to the applicable maximum-post basis after the ASVG according to § 45 ASVG to make a pension contribution amounting to 3% of their monthly salaries and special payments to the Austrian National Bank. From 1 January 2016, the pension contribution to cover parts of the applicable maximum contribution basis according to § 45 ASVG is 4% from 1 January 2017, and 5%.

(7) for officials and temporary staff according to paragraph 6 is entitled to a pension (except invalidity) at the earliest after completion of service months specified in the second column of the following table, or after completion of the 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 onwards





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) the pension securing contributions and pension contributions are to withhold from the gehalts - or pension-auszahlenden site and to be paid to the Austrian National Bank.

(8a) pension base for services on the basis of the pension regulations of terms of service I and II is the average of the last 216 month covers. A pension is due for the first time in a year that is described in the following table, the number 216 by the number in the right hand column is to replace:

 





2015





1







2016





14







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





 



Were the prerequisites for a retirement is already met in a previous calendar year as that of the commencement of the pension, this previous calendar year calculation period is to be used.

(8B) on the occasion of the calculation of the pension in the scope of application of the terms of service I and II is a comparison without charge application of paragraph 8a. If the pension by an amount is required to increase that it amounts to 90% of the pension of the comparison. Be replaced by the percentage of 90% the percentages shown in the following table, where each to apply is the percentages applicable to the year in which the requirements for a retirement were fulfilled for the first-time pension calculation:

 







Year









Percentage









2016





95%







2017





94.5%







2018





94%







2019





93.5%







2020





93%







2021





92.5%







2022





92%







2023





91.5%







2024





91%







2025





90.5%





 

(8c) para 8 b is on the officials referred to in paragraph 13 and officials of the Austrian National Bank with the provision to apply, that takes the place of the percentage of 90% the percentage of 95% and transition table below applies:

 







Year









Percentage









2016





97.5%







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) when claiming a pension or allowance pensions before the retirement age specified in paragraph 5 or 7 is maximum to 15% cut, pension per month of early pension commencement to 0.35%.

(10) the General Council of the Austrian National Bank may decide a corridor pension scheme for officials and temporary staff. The corridor pension may be commenced at the earliest at the end of the month, in which the 62nd year of life is accomplished, if at the time of the commencement of the pension, at least 480 months provided a total service time. The corridor is a month of pension commencement before the end of the month in which the age of 65 is completed to shorten 0,425%.


(11) the pensions or grant pensions are to adapt at the same time and to the same extent as the bed and breakfast in the statutory pension insurance. The same applies to officials and officials of the Austrian National Bank as well as their members and survivors who already are entitled to peace and survivor's pension (pension or grant pensions) due to the pension regulations of terms of service I and II of the Austrian National Bank on 31 December 2014. The first adaptation of a pension or allowance pensions (excluding benefits for survivors) is to make - by way of derogation from the first sentence - only with effect from 1 January of the calendar year on the pension second following the start of the claim.

(12) following the death of a claimant to a pension or allowance pension deserves no quarter of death.

(13) paragraphs 4, 9 and 12 do not apply to officials and officials of the Austrian National Bank, which contracts have agreed to the adopted changes of terms of service still in the active State and before April 30, 2014 by the General Council of the Austrian National Bank on March 13, 2014 in full, as long as this Declaration of consent remains valid.

2. (1) rightful claimants by resting and pensions by subsidiary companies of the Austrian National Bank, which are under the control of the Court of Auditors, have, as far as their rest and pensions paragraph exceeds the amount of the monthly maximum contribution basis in accordance with sections 45 and 108 1 and 3 ASVG in the currently valid version, one to make of which they relate the pay or benefits pension assurance contribution to that subsidiary. This pension assurance contribution is to withhold from the paying authority and is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

(2) related rest and pensions in accordance with article 1 and article 2, paragraph 1, these are to be together and get it the percentages in the tables in section 1 subsection 2 to the application.

As far as other federal laws is referenced in this federal law provisions, these are 3 (1), if not expressly otherwise determined is to apply in their respectively valid version.

(2) with the execution of this federal law, the Federal Minister of finance is responsible.

"(3) of article 5 of the 6 main piece of the 2 nd stability Act 2012, Federal Law Gazette I no. 35/2012, as amended by Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Article 7

Change of the General Social Security Act

The General Social Insurance - ASVG, Federal Law Gazette No. 189/1955, as last amended by Federal Law Gazette I no. 32/2014, is amended as follows:

1 in § 31 para 3, the expression "section 669 paragraph 7" is replaced by the expression "section 684 para 3" Z 9.

2. paragraph 460 b paragraph 1:

"(1) to cover the costs for services on the basis of the pension right under the service regulations (A) for the employees of the social security institutions of in Austria (Thu A), service item B for the doctors and dentist at the Austrian social security institutions (Thu. B) and the service item (C) for the workers at the social security institutions of in Austria (Thu C) the officials of both the monthly maturing references as well as the holiday allowance and the Weihnachtsremuneration have to make a pension contribution;" This amounts to



1. from the salary up to the maximum contribution basis (article 45) a) for officials occurred most recently prior to 1 January 1996 in the service and - in accordance with the Federal Constitutional law on different age limits of male and female insured, BGBl. No. 832/1992 the authoritative for entitlement to retirement pension pursuant to § 253 para 1 age after the 31 December 2024, reach in addition to the contribution to the statutory pension insurance ...weitere 1.3% , b) for all other staff in addition to the contribution to the statutory Pensionsversicherung...weitere 2.3%;

2. from the maximum to Z 1 excess cover parts up to twice of this ceiling the sum of the percentages after Z 1 lit. a;

3. from the maximum to Z 2 excess cover parts the sum of the percentages after Z 1 lit. a plus 1.45 percentage points."

3. second sentence is § 460 c:

"This amounts for services (performance parts)



1. up to the amount of 50% of the monthly maximum contribution basis to 3.3%, 2. over 50% of the monthly maximum contribution basis up to the amount of 80% of monthly maximum contribution based on 4.5% and 3. over 80% of the monthly maximum contribution basis to 9.0%."

4. § repeals 669 para 7.

5. According to § 683, 684 the following section including headline is attached:

"Final provisions to article 7 of the Federal Act Federal Law Gazette I no. 46/2014"

684 (1) § 31 para 3 Z 9, 460 b (1) and 460 c second sentence as amended by Federal Law Gazette I no. 46/2014 with 1 January 2015 into force.

(2) section 669, paragraph 7 occurs at the end of 31 December 2014 override.

(3) § 460c second sentence as amended by Federal Law Gazette I is no. 46/2014 on recipients of benefits under the pension law of service orders no collective pension income limit applies, so to apply, that instead of percentages of 50% and 80% the percentage of 35% and 70%, as well as at the point of the percentages of 3.3%, 4.5% and 9.0% the percentage of 3.5% , 5.0% and 10% occur.

Article 8

Amending Bauarbeiter Urlaubs - and clearance law

The construction workers leave and severance Act, Federal Law Gazette No. 414/1972, amended by Federal Law Gazette I no. 137/2013, is amended as follows:

1. in article 17 be attached following paragraph 3 and 4:

"(3) staff, which contracted a direct benefit promise (§ 2 No. 2 operating pension Act, Federal Law Gazette No. 282/1990) is committed to have their monthly payments to make a pension contribution on the vacation and severance Fund." This amounts to



1. from the references up to the applicable maximum-post basis (§ 45 ASVG): 2.3%, 2nd from the the monthly maximum contribution basis up to 2 of the monthly remuneration exceeding maximum contribution basis: 11.55%, 3rd of the whichever Z 2 excess references: 13%.

This also applies to the special payments.

(4) of supplementary pensions (survivor's pensions) from direct benefit plans, pension assurance contributes to the vacation and severance Fund is payable. The pension assurance fee is for pension benefits or parts thereof



1. up to the amount of 50% of the maximum monthly contribution basis: 3.3%, 2. over 50% of the monthly maximum contribution basis up to the amount of 80% of the maximum monthly contribution basis: 4.5%, 3. over 80% of the maximum monthly contribution basis: 9%.

This also applies to the special payments."

27 the following paragraph is added to § 2. 40:

"(27) § 17, par. 3 and 4 as amended by Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Article 9

Amendment of the Chamber of Labour Act 1992

The law of Chamber of labour 1992, BGBl. No. 626/1991, as last amended by Federal Law Gazette I no. 147/2009, is amended as follows:

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

"(6) by quiet pleasures (supply delights) from direct guarantees (§ 2 No. 2 operating pension Act, Federal Law Gazette No. 282/1990) is, as far as this the height of applicable monthly maximum contribution based (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, pension assurance contributes to the respective Chamber of labour is to provide, to withhold the Chamber of labour." This also applies to special payments. The pension assurance fee is



1. 5% for tranche of quiet enjoyment, which is located, about 100% of the maximum monthly contribution basis but not more than 150% of the maximum monthly contribution basis, 2. 10% for tranche of quiet enjoyment, which is, over 150% of the maximum monthly contribution basis but not more than 200% of the maximum monthly contribution basis, 3. 20% for tranche of quiet enjoyment, which is over 200% of the maximum monthly contribution basis, but not more than 300% the maximum monthly contribution basis , 4. 25% for tranche of quiet enjoyment, the over 300% of the maximum monthly contribution basis is.


Z 1 does not apply, if (former) employees as a result of the introduction of pension contributions in 1986 in the service, made reference and pension scheme regulations pension contributions or makes and contractually agreed changes the service, subscription and pension scheme regulations in terms of the peace dividend rights, which are adopted by the annual general meeting on June 17, 1998, to the fullest extent."

2 15 the following paragraph is added to section in 100:

"(15) sections 78, par. 6 and 102 paragraph 10 as amended by Federal Law Gazette I no. 46/2014 with 1 January 2015 into force."

3. § 102 10 the following paragraph is added:

"(10) article 78 paragraph 6 shall apply analogously to direct benefits (survivor's benefits) for the exercise of its function as a President of a Chamber of labour or the Federal Chamber of labour."

Article 10

Amendment of the Economic Chamber Act 1998

The Economic Chamber Act 1998, Federal Law Gazette I no 103/1998, as last amended by Federal Law Gazette I no. 120/2013, is amended as follows:

1 in § 57 par. 4 the following paragraph 5 is added:

"(5) beneficiaries of peace - and supply delights to section D of the pension scheme regulations of the service regulations 1946 and section D - pension law § 19 of the service regulations 1992 have, as far as their rest and supply delights No. 189/1955, exceed the height of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG , a pension assurance contribution to make that to keep is by the paying agencies. This also applies to special payments. The pension assurance fee is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for ", but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis."

2. section is labeled (6) 150 para 5 and the following paragraph 5 is inserted after paragraph 4:

"(5) article 57 par. 5 amended by Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Article 11

Change of the management trust profession Act

The economic trust vocational Act, Federal Law Gazette I no. 58/1999, as last amended by Federal Law Gazette I no. 121/2013, is amended as follows:

1 the following paragraph 3 is added to § in 161:

"(3) rightful claimants by resting and pensions from direct guarantees have, as far as the amount of the monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette No. 189/1955, exceeds their rest and pensions, for those shares which exceed that part of the ASVG, to contribute pension assurance to the Board of Auditors, which to keep is by the paying agent. This also applies to special payments. The pension assurance fee is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for ", but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis."

2. § 227 10 the following paragraph is added:

"(10) § 161 para 3 as amended by Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Article 12

Amendment of the civil engineers Chamber Act 1993

The civil engineers Chamber Act 1993, BGBl. No. 157/1994, as last amended by Federal Law Gazette I no. 121/2013, is amended as follows:

1. the existing text of § 50 receives the sales designation (1) and the following paragraph 2 is added:

"(2) rightful benefits from direct defined-benefit pension have, as far as these grants no. 189/1955, exceed the height of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG, contributing pension assurance on the respective architects and engineer Consul ducks Chambers, which to keep is by the paying agencies. This also applies to special payments. The pension assurance fee is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for ", but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis."

2. after article 77 paragraph 4 f g is inserted the following paragraph 4:

(4 g) § 50 para. 2 in the version of Federal Law Gazette I 46/2014 is no. 1 January 2015 in force.

Article 13

Amending the medical act of 1998

The medical act of 1998, Federal Law Gazette I no. 169/1998, as last amended by Federal Law Gazette I no. 32/2014, is amended as follows:

1 the following paragraph 4 is added to § the 87:

"(4) receiving a performance due to a direct benefit promise to have the pension rights of the service order, insofar as these performance no. 189/1955, exceeds the amount of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG, contribute pension backup to the Medical Association, which to keep is by the paying agent. This also applies to special payments. The pension assurance fee is



1. 5% for those part of this performance, which is, about 100% of the maximum monthly contribution basis but not more than 150% of the maximum monthly contribution basis, 2. 10% for those part of this performance, which about 150% of the maximum monthly contribution basis is, but not more than 200% of the maximum monthly contribution basis, 3. 20% for that part of this performance, which is over 200% of the maximum monthly contribution basis, but not more than 300% the maximum monthly contribution basis and 4. 25% for those part of this performance ", the above 300% of the maximum monthly contribution basis."

2 the following paragraph 3a is inserted in article 130:

"(3a) receiving a performance due to a direct benefit promise under the service regulations pension law have, as far as this performance para exceeds the amount of the applicable monthly maximum contribution basis pursuant to § 108 1 and 3 ASVG, for those shares which exceed that part of the ASVG, is to provide a pension security contribution to the Austrian Medical Association, by the paying agent to withhold the. This also applies to special payments. The pension assurance fee is



1. 5% for those part of this performance, which is, about 100% of the maximum monthly contribution basis but not more than 150% of the maximum monthly contribution basis, 2. 10% for those part of this performance, which about 150% of the maximum monthly contribution basis is, but not more than 200% of the maximum monthly contribution basis, 3. 20% for that part of this performance, which is over 200% of the maximum monthly contribution basis, but not more than 300% the maximum monthly contribution basis and 4. 25% for those part of this performance ", the above 300% of the maximum monthly contribution basis."

3. According to section 233, 234 the following section including headline is attached:

"Final provisions article 13 of the Federal Act Federal Law Gazette I no. 46/2014"

Article 234. Paragraph 3a in the version of Federal Law Gazette I no. 46/2014 the § 87 par. 4 and 130 with 1 January 2015 into force."

Article 14

Amendment to the Dental Board Act

The dental Chamber Act, Federal Law Gazette I no. 154/2005, as last amended by Federal Law Gazette I no. 80/2013, is amended as follows:

1 the text of § 32 receives the sales designation (1); the following paragraph 2 is added:


"(2) receiving a performance due to a direct benefit promise under the pension law of Z 14 have regulations pursuant to section 19 para 2 insofar as these performance no. 189/1955, exceeds the amount of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG, pension assurance on the Austrian dental Chamber to make a contribution , to keep is by the paying agent. This also applies to special payments. The pension assurance fee is



1. 5% for those part of this performance, which is, about 100% of the maximum monthly contribution basis but not more than 150% of the maximum monthly contribution basis, 2. 10% for those part of this performance, which about 150% of the maximum monthly contribution basis is, but not more than 200% of the maximum monthly contribution basis, 3. 20% for that part of this performance, which is over 200% of the maximum monthly contribution basis, but not more than 300% the maximum monthly contribution basis and 4. 25% for those part of this performance ", the above 300% of the maximum monthly contribution basis."

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

"(3) receiving a performance due to a direct benefit promise under the pension law of regulations in accordance with section 19 para 2 Z 14 have, as far as this performance para exceeds the amount of the monthly maximum contribution basis pursuant to § 108 1 and 3 ASVG, for those shares which exceed that part of the ASVG, is a contribution pension assurance at the Austrian Chamber of dentists, to withhold the by the paying agent. This also applies to special payments. The pension assurance fee is



1. 5% for those part of this performance, which is, about 100% of the maximum monthly contribution basis but not more than 150% of the maximum monthly contribution basis, 2. 10% for those part of this performance, which about 150% of the maximum monthly contribution basis is, but not more than 200% of the maximum monthly contribution basis, 3. 20% for that part of this performance, which is over 200% of the maximum monthly contribution basis, but not more than 300% the maximum monthly contribution basis and 4. 25% for those part of this performance ", the above 300% of the maximum monthly contribution basis."

The following paragraph 9 is added to § 3. 126:

"Para 3 as amended by Federal Law Gazette I no. 46/2014 (9) sections 32 and 49 with 1 January 2015 into force."

Article 15

Amendment of the pharmacist Chamber Act 2001

The pharmacist Chamber Act 2001, Federal Law Gazette I no. 111/2001, as last amended by Federal Law Gazette I no. 32/2014, is amended as follows:

1 § 73 para 3 is added the following subsection 4:

"(4) rightful claimants by rest and supply delights because direct performance commitments under the service regulations have provided their peace - and power consumption the amount of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Social Security Act - exceed No. 189/1955, ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG, a pension assurance contribution to the Austrian Chamber of pharmacists to make that from the paying authority to withhold is." This also applies to special payments. The pension assurance fee is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for ", but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis."

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

"(14) Article 73 paragraph 4 as amended by Federal Law Gazette I no. 46/2014 1 January 2015 into force."

Article 16

Change of the ORF law

The Federal law on the Austrian Broadcasting (ORF-Gesetz-ORF-G), BGBl. No. 379/1984, as last amended by Federal Law Gazette I no. 23/2014, is amended as follows:

1. § 50 shall be added following paragraph 8 and 9:

"(8) by rest and supply treats from direct guarantees (§ 2 No. 2 operating pension Act, Federal Law Gazette No. 282/1990) of Austrian Broadcasting is, as far as this rest and supply delights No. 189/1955, exceed the applicable amount of the monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG, a pension assurance contribution" , to keep is by the Austrian radio. This also applies to special payments. The pension assurance fee is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis, 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

(9) rightful claimants by rest and supply treats from direct guarantees of subsidiary companies of the Austrian Broadcasting Corporation, which are under the control of the Court of Auditors, have, as far as this rest and supply delights No. 189/1955, exceed the applicable amount of the monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed most of the ASVG, a contribution pension assurance to those subsidiary , by which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined by paragraph 8."

2 the following paragraph 14 is added to in paragraph 49:

"(14) section 50 in the version of Federal Law Gazette I 46/2014 replaces No. 1 January 2015 in force."

Article 17

Change of the Schönbrunner Tiergarten law

The Schönbrunner Tiergarten Act, Federal Law Gazette No. 420/1991, as last amended by Federal Law Gazette No. 117/1994, is amended as follows:

1. in article 1 be attached following paragraph 7 and 8:

"(7) by rest and supply treats from direct benefits of society, as far as this rest and supply delights the applicable amount of the monthly maximum contribution basis (article 45 ASVG) exceed, by the company for those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:"



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(8) rightful claimants by rest and supply treats from direct benefits from subsidiaries of the company which are subject to the control of the Court of Auditors, have, as far as this rest and supply delights the applicable amount of the monthly maximum contribution basis (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined by section 7".

2. pursuant to section 6, the following paragraph 6a is inserted:

'Article 6a. Section 1, paragraph 7 and 8 in the version of Federal Law Gazette I 46/2014 is no. 1 January 2015 in force."

Article 18

Change of the Austrian research promotion agency mbH construction law

The Austrian research promotion agency mbH construction law, Federal Law Gazette I no. 73/2004, amended by Federal Law Gazette I no. 52/2009, is amended as follows:

1. in article 3 be attached following paragraph 5 and 6:


"(5) by resting and supply treats from direct benefits of society, as far as this the height of applicable monthly maximum contribution based (§ 45 ASVG) exceed, by the company for those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:"



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(6) rightful claimants by resting and pensions from direct benefits from subsidiaries of the company which are subject to the control of the Court of Auditors, who as far as this rest and pensions the amount of applicable monthly maximum contribution based (§ 45 ASVG) exceed, for those shares which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined by section 6."

2. the present section 17 receives the sales designation (1) and the following paragraph 2 is added:

"(2) section 3 in the version of Federal Law Gazette I 46/2014 is no. 1 January 2015 in force."

Article 19

Change of the Austria Wirtschaftsservice law

Austria Business Service Act, Federal Law Gazette I no. 130/2002, as last amended by Federal Law Gazette I no. 112/2011, is amended as follows:

1. in section 2 be attached following paragraph 5 and 6:

"(5) by rest and supply treats from direct benefit obligations of the company and of the ERP Fund, as far as this the height of the applicable monthly maximum contribution basis of (§ 45 ASVG) exceed, is by the company or by the ERP Fund, those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:"



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(6) rightful claimants by rest and supply treats from direct guarantees of subsidiaries of the company or of the ERP funds which are subject to the control of the Court of Auditors, have, as far as this rest and supply delights the height of applicable monthly maximum contribution based (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined under paragraph 5."

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

"(3) § 2 in the version of Federal Law Gazette I 46/2014 is no. 1 January 2015 in force."

Article 20

Pension security posts in the composite group

(1) rest and supply treats from direct benefit obligations of Verbund AG and other group companies in accordance with § 15 German Stock Corporation Act, BGBl. No. 98/1965 in the currently valid version, which the control of the Court of Auditors is subject to and have their headquarters in the country, as far as this the height of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette No. 189/1955 , in its up-to-date version, exceeds that from these companies for those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for ", but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis."

This also applies to special payments.

(2) this article shall enter into force 1 January 2015.

Article 21

Amendment to the AMA Act

The Federal law on the establishment of the organisation of the market place "Agrarmarkt Austria" - AMA Act 1992, BGBl. No. 376/1992, as last amended by Federal Law Gazette I no. 177/2013, is amended as follows:

1. Article 22 shall be added following paragraph 8 and 9:

"(8) by rest and supply treats from direct benefits is, as far as this rest and supply delights No. 189/1955, exceed the amount of the applicable monthly maximum contribution basis pursuant to § 108 para 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, for those shares which exceed that part of the ASVG, a pension assurance contribution to make, to keep the the AMA is. The pension assurance fee is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis, 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(9) rightful claimants by rest and supply treats from direct guarantees of subsidiary companies of the AMA, which are under the control of the Court of Auditors, have, as far as their rest and supply delights the amount of the monthly maximum contribution basis pursuant to § 108 para 1 and 3 ASVG, exceed, for those shares, which exceeds most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined by paragraph 8."

2. in article 43, paragraph 1, a comma is used at the end of the No. 21 and it is attached to the following Z 22:



"22. with regard to article 22, paragraph 8 and 9 as amended by Federal Law Gazette I no. 46/2014 with 1 January 2015 in force."

Article 22

Change the IAKW-financing law

The IAKW funding law, BGBl. No. 150/1972, amended by Federal Law Gazette I no. 149/2011, is amended as follows:

1. in section 2 be attached following paragraph 7 and 8:

"(7) by rest and supply treats from direct benefits of society, as far as this the height of applicable monthly maximum contribution based (§ 45 ASVG) exceed, by the company for those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:"



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.


(8) rightful claimants by rest and supply treats from direct benefits from subsidiaries of the company which are subject to the control of the Court of Auditors, have, as far as their rest and supply delights the height of the maximum monthly contribution basis (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined by section 7".

2. According to § 15 16 the following section is added:

"Section 16 § 2 para 7 and 8 in the version of Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Article 23

Change of the ÖIAG Act 2000

The ÖIAG Act 2000, Federal Law Gazette I no. 24/2000, as last amended by Federal Law Gazette I no. 136/2008, is amended as follows:

1. in article 1 be attached following paragraph 4 and 5:

"(4) by rest and supply treats from direct benefits of society, as far as this the height of applicable monthly maximum contribution based (§ 45 ASVG) exceed, by the company for those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:"



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(5) rightful claimants by rest and supply treats from direct benefits from subsidiaries of the company which are subject to the control of the Court of Auditors, have, as far as their rest and supply delights the height of the maximum monthly contribution basis (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined according to paragraph 4."

2. § 18 para 4 is added the following paragraph 5:

"(5) article 1, par. 4 and 5 as amended by Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Article 24

Amendment of the Federal Finance Act

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

1. in article 1 be attached following paragraph 4 and 5:

"(4) by rest and supply treats from direct benefits of the society, as far as this the height of the maximum monthly contribution basis (article 45 ASVG) exceed, by the company for those shares, which most of the ASVG exceed a pension assurance contribution in accordance with the following provisions to confiscate,:"



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(5) rightful claimants by rest and supply treats from direct benefits from subsidiaries of the company which are subject to the control of the Court of Auditors, have, as far as their rest and supply delights the height of the maximum monthly contribution basis (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined according to paragraph 4."

2. § 11 paragraph 8 is added the following paragraph 9:

"(9) article 1, par. 4 and 5 as amended by Federal Law Gazette I no. 46/2014 1 January 2015 into force."

Article 25

Change of ASFINAG-law

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

1. in article II, section 3 reads:

"§ 3 (1) of rest and supply treats from direct guarantees of the highways - and highway - Finanzierungs - Aktiengesellschaft, the former Austrian motorways and expressways joint-stock company and the former Alpine roads Aktiengesellschaft, as far as this rest and supply delights No. 189/1955, exceed the amount of the applicable monthly maximum contribution basis in accordance with sections 45 and 108 paragraphs 1 and 3 of the General Law on Social Insurance - ASVG, Federal Law Gazette, of the highways - and highway - Finanzierungs - Aktiengesellschaft for those shares" , which exceed most of the ASVG pension assurance contribute in accordance with the following provisions to retain:



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

This also applies to special payments.

(2) rightful claimants by rest and supply treats from direct benefit plans by subsidiaries of the highways - and highways - Finanzierungs - Aktiengesellschaft, which are under the control of the Court of Auditors, have, as far as their rest and supply pleasures exceed the amount of the monthly maximum contribution basis in accordance with sections 45 and 108 para 1 and 3 ASVG, for those shares, which exceeds most of the ASVG, contributing pension assurance to those subsidiary, of which they relate the rest and pensions. This pension security post is withheld by the payer subsidiary, its amount is determined under paragraph 1."

2 the following paragraph 4 is added in article XI, section 1:

"(4) article II section 3 in the version of Federal Law Gazette I 46/2014 is no. 1 January 2015 in force."

Article 26

Pension schemes by banks, which are under the control of the Court of Auditors

§ 1 (1) rightful claimants by resting and pensions from direct guarantees of credit institutions and their subsidiaries that are under the control of the Court of Auditors on the basis of a majority of the Federation or a real mastery of the Federal Government on the basis of financial, economic and organisational measures, have, as far as their pension the amount of the monthly maximum contribution basis in accordance with sections 45 and 108 paragraphs 1 and 3 of the General Law on Social Insurance - ASVG , Federal Law Gazette No. 189/1955, in its up-to-date version, exceeds, for those shares which exceed most of the ASVG, contributing pension assurance to the Bank, where they get the pay or benefits. This also applies to special payments. This pension assurance contribution is to withhold from the paying authority and is



1. 5% for that part of the peace - and power consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest and supply enjoyment, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest and supply enjoyment, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the rest and supply enjoyment, which is more than 300% the maximum monthly contribution basis.

§ 2 (1) with the execution of this Federal Act is in charge of the Federal Minister of finance.

(2) this article shall enter into force 1 January 2015.

Article 27

Amendment to the 2002 Federal Museums Act

The 2002 Federal Museums Act, Federal Law Gazette I no. 14/2002, as last amended by Federal Law Gazette I no. 93/2013, is amended as follows:

1. in article 10 be attached following paras 12 and 13:


"(12) by resting or supply treats from direct guarantees of a federal Museum, as far as this the height of the applicable monthly maximum contribution basis of (§ 45 ASVG) exceed, is from the Federal Museum a pension assurance contribution for those shares which exceed that part of the ASVG to withhold in accordance with the following provisions:"



1. 5% for that part of the rest - or supply consumption, which is over 100% of the maximum monthly contribution basis, but not more than 150% of the maximum monthly contribution basis, 2. 10% for that part of the rest - or supply consumption, which is over 150% of the maximum monthly contribution basis, but not more than 200% of the maximum monthly contribution basis, 3. 20% tranche of the rest - or supply consumption, which is more than 200% of the maximum monthly contribution basis for , but not more than 300% the maximum monthly contribution basis and 4. 25% for that part of the peace - or supply consumption, which is more than 300% the maximum monthly contribution basis.

A pension assurance contribution according to Z 1 to 4 is to withhold from the relevant parts of the special payments.

(13) rightful claimants by rest and supply treats from direct guarantees of subsidiary companies of a federal Museum, which are under the control of the Court of Auditors, have, as far as their rest and supply delights the height of the maximum monthly contribution basis (§ 45 ASVG) exceed, for those shares, which exceed most of the ASVG, contributing pension assurance to those subsidiary, of which they relate these covers. This pension security post is withheld by the payer subsidiary, its amount is determined by section 12."

2 the following paragraph 8 is added to in section 22:

"(8) § 10 paragraph 12 and 13 as amended by Federal Law Gazette I no. 46/2014 effective with January 1, 2015."

Fischer

Faymann