Amend The Child Care Money Act And The Execution Order

Original Language Title: Änderung des Kinderbetreuungsgeldgesetzes und der Exekutionsordnung

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139. Federal law amending the Child Care Money Act and the Executive Order

The National Council has decided:

Article 1

Amendment of the Child Care Money Act

The Child Care Money Act (KBGG), BGBl. I n ° 103/2001, as last amended by the Federal Law BGBl. I No 11/2011, shall be amended as follows:

1. In Section 8 (1) (1) (1), the phrase "in accordance with § 19 EStG 1988 to this period." through the phrase "according to § 19 EStG 1988 to this period of entitlement." and the phrase "Is the right to payment of the child care allowance for more than half of the calendar month," through the phrase "Is the right to payment of the child care allowance in a calendar month for more than 23 days," replaced.

2. § 8 (1) Z 2 reads:

" 2.

Other relevant income (Sections 21 to 23 of the EStG 1988) shall be taken into account by the amount involved in the calculation of the income for the calendar year concerned. Income from operations, which is the basis for compulsory social security contributions, should be increased by 30%. If, by the end of the second calendar year following the end of the calendar year in question, the health insurance institution has shown the extent to which income has been incurred before or after the end of the claim period (Z 1), only those persons are To take account of income incurred during the period of the claim period. In the case of such a proof, which has to comply with the tax provisions, the income incurred during the period of the claims period shall be converted to an annual amount. Z 1 fourth sentence shall apply. "

3. In Section 8b (1), the phrase in Z 1 shall be: "for the last calendar year preceding the birth of the child in which no child care allowance was obtained (relevant period)," through the phrase "for the last calendar year preceding the birth of the child in which no child-care allowance was received, but in the third calendar year (relevant period) for the birth of the child," and in the Z 2, the phrase "in order to increase the contributions to the statutory social security insurance prescribed in the relevant period." through the phrase "to increase by 30%." replaced.

4. In § 9 para. 3, the expression "5 800 €" by the expression "6 100 €" replaced.

5. § 24 para. 1 Z 2 reads:

" 2.

in the last 6 calendar months immediately preceding the birth of the child for which the child care allowance is to be paid, the parent was in the process of being employed in accordance with the second paragraph of paragraph 2, and no benefits from the unemployment insurance, with a total of no more than 14 calendar days not having an adverse effect on discontinuations, and "

6. In § 24 (1) Z 3, the expression "5.800 €" by the expression "6 100 €" replaced.

7. In § 24 (2) the expression "this activity" in each case by the word sequence "this previously at least 6 months of employment" replaced.

8. § 24a (1) reads:

" (1) The child care allowance is daily

1.

for a weekly allowance, 80% of the weekly allowance paid on the calendar day under Austrian legislation, which is due on the occasion of the birth of that child for which child care allowance is requested,

2.

for an official, 80% of the fictitious weekly allowance to be paid on the calendar day, which would, on the occasion of the birth of that child for which child-care allowance is requested, be charged to a contract staff member in their place,

3.

for a father, unless Z 4 applies, 80% of the fictitious weekly allowance to be calculated on the calendar day, which would be charged to a woman in his place on the occasion of the birth of that child for which child-care allowance is requested,

4.

for an official, 80% of the fictitious weekly allowance to be paid on the calendar day, which would, on the occasion of the birth of that child for which child-care allowance is requested, be charged to a contract staff member in his place of charge; or

5.

where Z 1 to 4 are not applicable:

Total of the relevant income x 0.62 + 4000

365

The calculation of the fictitious weekly charge according to Z 3 and 4 shall be carried out with the proviso that the period prior to the last eight weeks before the birth of the child and not the entry of the insurance case shall be taken into account. "

§ 24a (3), first sentence reads:

" Decisive income are those income pursuant to § 2 (3) (1) to (3) of the EStG 1988 and income pursuant to § 2 (3) (4) of the EStG 1988, if they were obtained on the basis of an existing service relationship, which was reached at the time of application for the last calendar year prior to the birth of the child in which no child-care allowance was received, but at the maximum in the third calendar year preceding the birth. "

Section 25 (2) reads as follows:

"(2) The health insurance institutions shall carry out the matters referred to in paragraph 1 in the transferred sphere of action in accordance with the instructions of the Federal Minister for Economic Affairs, Family and Youth."

11. In § 25 (3), first sentence, the word order shall be "shall be established on the basis of paragraph 4." through the phrase " having regard to paragraph 4 and as liaison body within the meaning of Regulation (EC) No 987/2009 of the European Parliament and of the Council laying down the procedures for the implementation of Regulation (EC) No 883/2004 on the coordination of the social security systems. " replaced.

12. In Article 31 (4), the following sentence shall be inserted after the first sentence:

"For the purpose of securing the receivables, a provisional offsetting may be made up to half of the benefits to be provided."

13. In § 32 (1) the expression "The Applicants" through the phrase "The applicant and the other parent" replaced.

14. The following paragraph 3 is added to § 32:

" (3) Any person who, in spite of a request, does not or does not comply with his participation or participation obligations (§ 29, § 32 (1) and (2)), can, in order to replace the administrative and procedural costs which have been triggered, be liable to the health insurance institution. shall be required. "

15. In § 36 (2), the expression "the Federal Minister for Social Security and Generations" by the expression "Federal Minister for Economic Affairs, Family and Youth" replaced.

16. In § 37 (1) the expression "with the Federal Minister for Social Security and Generations" by the expression "with the Federal Minister for Economic Affairs, Family and Youth" replaced.

17. In § 38 (2), the expression "Operation of the Competence Centre" by the expression "Operation of the competence centre and the liaison office" and the expression "The Federal Minister for Social Security and Generations" by the expression "The Federal Minister for Economic Affairs, Family and Youth" replaced.

18. In § 38 (3), the expression "From the Federal Minister for Social Security and Generations" by the expression "from the Federal Minister for Economic Affairs, Family and Youth" replaced.

19. § 40 together with the title shall be deleted.

20. § 42 together with the title is:

" Maintenance

§ 42. The child care allowance and the allowance for the flat-rate childcare allowance do not apply either as a child's own income or by the parent and do not diminish their maintenance rights. "

21. § 43 together with the headline is:

" Prohibition of seizure and tax exemption

§ 43. (1) The flat-rate child care allowance and the allowance for the flat-rate childcare allowance are in accordance with § 290 of the Executive Order (EO), RGBl. No. 79/1896, cannot be padded.

(2) The child care allowance and the allowance for the flat-rate childcare allowance are exempt from income tax and are also not part of the tax base for other charges and public-law contributions. "

22. § 45 together with headline reads:

" Administrative Penalty

§ 45. persons,

1.

who have been grossly negligent or intentionally untrue or have concealed relevant facts, and thereby

a)

have wrongly received a benefit under this federal law, or

b)

have a different person who has been subject to the unlawful receipt of a benefit under this Federal Act, or

2.

who have not complied with or have not complied with their participation and cooperation obligations (§ § 29, 32 (1) and (2)),

where the act does not constitute the offence of an act falling within the jurisdiction of the courts or is threatened with tighter penalty under other administrative penalties, the district administrative authority shall be fined up to 2 € 000 to be punished. "

23. In § 48, the word sequence shall be deleted "Section 4 and of the" and shall be the expression "the Federal Minister for Social Security and Generations." by the expression "the Federal Minister for Economic Affairs, Family and Youth." replaced.

24. In accordance with § 49, the following § 50 is added:

" § 50. (1) § § 24a (1), 25 (2) and (3), 31 (4), 32 (1) and (3), 36 (2), 37 (1), 38 (2) and (3), (42) and (43) together with transcripts and 45 in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 139/2011 will be 1. Jänner 2012 in force.

(2) § 8 (1) Z 2, 8b (1) (1) and (2), 24 Abs 1 Z 2 and (2) and (24a) (3) in the version of the Federal Law BGBl. I n ° 139/2011 will be 1. January 2012 in force and shall be applied for births after 31 December 2011.

(3) § § 8 (1) Z 1, 9 (3) and 24 (1) (1) Z 3 in the version of the Federal Law BGBl. I n ° 139/2011 will be 1. January 2012 in force and are at reference periods from 1. Jänner 2012.

(4) § 40 together with the title in the version of the Federal Law BGBl. I No 11/2011 will expire on 31 December 2011 but will continue to apply for births until 31 December 2009.

(5) § 48 together with the title in the version of the Federal Law BGBl. I n ° 139/2011 is 1. Jänner 2012 in force, but is in the version of the Federal Law BGBl. I n ° 11/2011 for births until 31 December 2009. "

Article 2

Amendment of the Executive Order

The executive order, RGBl. No 79/1896, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. § 290 (1) Z 10 reads:

" 10.

Legal services to be granted on the occasion of the birth of a child, in so far as they are not covered by Section 290a (1) Z 6, in particular the flat-rate childcare allowance and the allowance for the flat-rate child care allowance; "

2. § 290a (1) Z 6 reads:

" 6.

Benefits of statutory social insurance from the insurance case of motherhood, in particular the weekly allowance and the operating aid, as well as the child care allowance as a substitute for earned income according to the Child Care Money Act; "

3. In accordance with § 415, the following § 416 is added:

" § 416. § 290 (1) (10) and § 290a (1) (6) of the Federal Law Gazette (BGBl). I n ° 139/2011 will be 1. Jänner 2012 in force. "

Fischer

Faymann