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 that modifies the child care money law and execution order

The National Council has decided:

Article 1

Amendment to the child care money Act

The child care money law (KBGG), Federal Law Gazette I no 103/2001, as last amended by Federal Law Gazette I no. 11/2011, is amended as follows:

1. in article 8, paragraph 1 No. 1 is the phrase "EStG 1988 associate that period are in accordance with § 19." by the phrase "the entitlement to payment of the childcare allowance in a calendar month for more than 23 days is"EStG 1988 associate this entitlement period are in accordance with § 19."and the phrase"Consists of entitlement to payment of the childcare allowance for more than half of the calendar month,"by the word order ", ' replaces.

2. § 8 para 1 No. 2 is:



"2. other relevant income (sections 21 to 23 of the EStG 1988) are taken into account, which enters into the calculation of income for the calendar year in question with that amount. Income from operations, which represent the basis for mandatory contributions in the statutory social insurance, is to increase 30%. Will be up to the end of the second calendar year following that calendar year extent incurred income prior to or after the end of the claim period (No. 1), are the health insurance carriers, to take into account only those income incurred during the claim period. In the case of such evidence, which has to comply with tax regulations, the income incurred during the period of entitlement to an annual amount shall be converted. Z is 1 fourth set to apply."

3. in article 8b paragraph 1 is in the Z 1 the phrase "who for the last calendar year before the birth of the child, which included no childcare allowance (the relevant period)," "that no childcare allowance was obtained by the phrase for the last calendar year before the birth of the child, in which maximum vorangegangenen third for the birth calendar year (the relevant period) "," and in the Z 2 will be replaced "by 30% to increase the phrase"to the prescribed in the relevant period contributions to statutory social security contributions to increase."by the phrase".

4. in article 9, paragraph 3, the expression '€5 800' is replaced by the expression "6 €100".

5. § 24 para 1 subpara 2 is:



"2. this parent in the last 6 calendar months immediately prior to the birth of the child, for the childcare allowance is obtained, was continuously employed in accordance with paragraph 2 and in this period has received no benefits from the unemployment insurance, with interruptions of not more than 14 calendar days not claim detrimental affect, and" 6. In article 24, paragraph 1, the expression "€5,800" is replaced by the expression "6 €100" Z 3.

7. in article 24, paragraph 2, the expression "this work" is replaced by the phrase "this previously at least 6 months continuous employment".

8 § 24a paragraph 1 reads:

"(1) childcare allowance is daily



1 a week money Bezieherin 80% of the week money attributable to the calendar day deserves for under Austrian legislation which is applied for on the occasion of the birth of that child, for which childcare allowance, 2. for an official 80% of attributable to the calendar day to calculate fictitious week money, which on the occasion of the birth of that child, for which childcare allowance is requested, a contract staff in its place would fees, 3 for a father , if not No. 4 is 80% of the attributable to the calendar day to calculate fictitious week money, which on the occasion of the birth of that child, for which childcare allowance is sought, would fees a woman in his place, 4 for an official 80% of attributable to the calendar day to calculate fictitious week money, which is requested on the occasion of the birth of that child, for which childcare allowance, a contract staff in its place would fees or 5. If Z 1 to 4 are not applicable : Sum of relevant income x 0.62 + 4000



365





 





The fictional week money to Nos. 3 and 4 are calculated with the proviso that the period before the last eight weeks before the birth of the child and not on the occurrence of the insured event of motherhood is."

9 § 24a para 3 first sentence reads:

"Relevant income are those earnings pursuant to § 2 para 3 Z 1 to 3 of the EStG 1988 and no. 4 of the EStG 1988, if they were made on the basis of an existing service relationship, the last income pursuant to § 2 para 3 in the force at the time of the submission of the Finanzamt for the calendar year before the birth of the child, which no childcare allowance, included up to a maximum in the third vorangegangenen birth calendar year" "that are shown."

10 paragraph 25 paragraph 2:

"(2) the health insurance carriers have matters referred to in paragraph 1 transferred zone according to the instructions of the Federal Minister for Economics to understand family and youth."

11. in article 25, para. 3, first sentence, is the phrase "in accordance with para 4 furnished." by the phrase "in accordance with para 4 and as a link 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 social security systems established." replaced.

12 in section 31, paragraph 4, the following sentence is inserted after the first sentence:

"A preliminary set-off can be up to half of the services to be provided for the purposes of demand."

13. in article 32, paragraph 1, the expression "The applicant" is replaced by the phrase "The petitioner and the other parent".

14 the following paragraph 3 is added to § the 32:

"(3) a person who does not or not properly fulfil his notification or participation obligations (§ 29, § 32 para. 1 and 2) despite prompt, may be required to compensate of the resulting administrative and legal costs insurance institution compared to."

15. in article 36, paragraph 2, the expression "the Federal Minister for social security and generations" is replaced by the expression "the Federal Minister of economy, family and youth".

16. in article 37, paragraph 1, the expression "with the Federal Minister for social security and generations" is replaced by the expression "with the Federal Minister of economy, family and youth".

17. in article 38, paragraph 2, the expression will be replaced by the expression "The Minister for economy, family and youth" of "Operation of the competence center" by the expression "Operation of the competence centre and the junction" and the expression "The Federal Minister for social security and generations".

18. in article 38, paragraph 3, the phrase "from the Federal Minister for social security and generations" is replaced by the expression "by the Federal Ministry of economy, family and youth".

19 § 40 including the header is omitted.

20 paragraph 42 with heading:

"Maintenance claims

§ 42. The childcare allowance and the allowance for the lump-sum childcare allowance are neither as income of the child or of the include parent and reduce their maintenance claims does not."

21 paragraph 43 together with the heading:

"Prohibition of seizure and tax exemption

The lump-sum childcare allowance and the allowance for the lump-sum childcare allowance are section 43 (1) in accordance with § 290 of the execution order (EO), RGBl. No. 79 / 1896, not pfändbar.

(2) childcare allowance and the allowance for the lump-sum childcare allowance are exempt from income tax and also is not part of the basis of assessment for taxes and public posts."

22 paragraph 45 and heading:

"Determination of administrative penalty

§ 45.  Persons,



1 which have been grossly negligent or intentionally untrue information or have concealed important facts and as a result a) wrongly obtained a performance under this Federal Act or b) someone else have helped illegal obtaining of performance under this Federal Act or 2. the their notification and co-operation obligations (sections 29, 32 para 1 and 2) are not or not duly fulfilled "that is, unless the Act constitutes not an act falling within the jurisdiction of the courts or is threatened after other administrative penal provisions more stringent punishment to punish up to 2 €000 of the district administrative authority with a fine."

23. in paragraph 48, the phrase is omitted "section 4 as well as the" and the expression "the Federal Minister for social security and generations." is replaced by the expression "the Minister for economy, family and youth.".

24. after paragraph 49 50 the following section is added:

"50th (1) sections 24a para 1, 25 par. of 2 and 3, 31 para of 4, 32 para 1 and 3, 36 para of 2, 37 para 1, 38 para 2 and 3, 42 and 43 together with headings, as well as 45 as amended by Federal Law Gazette I no. 139/2011 1 January 2012 into force."


(2) §§ 8 par. 1 Z 2, 8 b of paragraph 1 Nos. 1 and 2, I no. 139/2011 apply 24 ABS 1 Z 2 and paragraph 2 and 24a (3), as amended by Federal Law Gazette 1 January 2012 and shall be applied for births after December 31, 2011.

(3) §§ 8 par. 1 Z Z 3 as amended by Federal Law Gazette I no. 139/2011 1, 9 paragraph of 3, and 24 para 1 1 January 2012 into force and shall apply to periods from 1 January 2012.

(4) § 40 and heading in the version of Federal Law Gazette I 11/2011 enters no. upon the expiry of the December 31, 2011, is however births until December 31, 2009 continue to apply.

(5) § 48 including heading in the version of Federal Law Gazette I is no. 139/2011 January 1, 2012, is however in the version of Federal Law Gazette I 11/2011 for births until December 31, 2009 continue to apply Nr."

Article 2

Change the execution order

The execution order, RGBl. No. 79/1896, last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 § 290 par. 1 Z 10 is:



"10 legal services, to grant on the occasion of the birth of a child are particularly lump-sum childcare allowance and the allowance for the lump-sum childcare allowance; insofar as they do not fall under section 290a, para 1 No. 6"

2. Article 290a para 1 No. 6 is:



"6 services of statutory social security contributions from the insured event of motherhood maternity benefit in particular operating aid, and the childcare allowance as a replacement of income to the child care money law;"

3. According to § 415 416 the following paragraph is added:

"§ 416. § 290 par. 1 Z 10 and section 290a para 1 No. 6 as amended by Federal Law Gazette I no. 139/2011 apply with January 1st, 2012."

Fischer

Faymann