79. Federal Law, with which the General Social Security Act, the Industrial Social Security Act, the Farmers-Social Security Act, the Official-Health and Accident Insurance Act, the Operational Staff-and Self-employment law, the Unemployment Insurance Act 1977 and the Landarbeitsgesetz 1984 are amended (Reporting Amendment Act)

The National Council has decided:

table of contents

Item	Subject matter

1	Amendment of the General Social Insurance Act
2	Amendment of the Industrial Social Insurance Act
3	Amendment of the Farmers-Social Security Act
4	Amendment of the Staff Regulations-Health and Accident Insurance Act
5	Change of company employee and self-employment law
6	Amendment of the 1977 Unemployment Insurance Act
7	Amendment of the Land Labour Act 1984

Article 1

Amendment of the General Social Security Act (85). Novelle to the ASVG)

The General Social Security Act-ASVG, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

1. § 5 (2) is replaced by the following paragraphs 2 and 3:

" (2) An employment relationship shall be deemed to be minor if, in the calendar month, there is no higher fee than € 405.98, multiplied by the appreciation figures for the years 2016 and 2017. As from the beginning of each contribution year (Section 242 (10)), the amount multiplied by the respective utilization number (§ 108a (1)) shall be replaced by the amount of the respective utilization number (§ 108a (1)).

(3) There is no small employment relationship if:

1.		the payment due in the calendar month does not exceed the amount referred to in paragraph 2 only because, due to a lack of work in the holding, the otherwise usual number of hours of work is not reached (short-time work) or for at least one month or began or has been suspended or suspended in the course of the calendar month concerned for an indefinite period;
2.		it's an occupation as a housemaid, according to the House Concern Act, BGBl. No. 16/1970, except during the period of a ban on employment in accordance with § § 3 and 5 of the maternity protection act 1979 (MSchG), BGBl. No. 221/1979, or of a Karenz according to the MSchG or the Väter-Karenzgesetz (VKG), BGBl. No. 651/1989, or in the case of entitlement to weekly allowances. "

2. In the § § 7 Z 4 introduction, 44 para. 1 Z 8a, 76b para. 2, 143a para. 4 first sentence, 254 para. 6, 471f, 471g first sentence and 471m respectively the expression "Z 2" .

3. § 33 (1a) shall be replaced by the following subsections 1a and 1b:

" (1a) The service provider shall comply with the notification requirement in such a way that it reports in two steps, namely:

1.		before work, the contribution account number, the names and insurance numbers or the dates of birth of the persons employed, the date of employment, and the existence of full or partial insurance, and
2.		the missing details of the monthly contributions for the contribution period in which the employment has been recorded.

(1b) The application in accordance with paragraph 1a (1) does not apply by means of electronic data transmission, so the electronic transmission (section 41 (1))-without prejudice to § 41 (4)-is within seven days from the start of compulsory insurance. "

(4) The following paragraph 3 is added to § 33:

" (3) For persons who are employed by the same service provider on a daily basis and whose employment is agreed for less than one week (persons employed on a case-by-case basis), the health insurance institution in the statutes may determine that the time limit for the notification and the notification of the date of employment within the calendar month shall begin at the latest by the first of the next calendar month, if that is the simplification of the administrative procedure "

§ 34 and headline is:

" Notification of changes and the monthly contribution bases

§ 34. (1) During the period of the compulsory insurance, the service providers shall notify the competent health insurance institution of any change which is significant for this insurance and which is not included in the notification provided for in paragraph 2. In any case, the change of the handling system is to be reported in accordance with § 47 of the operative employee and self-employment pension law (BMSVG), BGBl. I No 100/2002, or under comparable Austrian legislation.

(2) The reporting of the monthly contribution bases shall be made after the expiration of each contribution period by means of electronic data transmission (§ 41 (1) and (4)); the time limit for the submission of the monthly contribution base report shall end with: the 15. of the following month. By way of derogation, for insured persons pursuant to § 4 (4), the notification of the contribution basis determined in accordance with § 44 (8) may be used up to the 15th. of the calendar month following the payment of the remuneration.

(3) If the monthly contribution bases are not transmitted or not fully transmitted, the contribution bases of the previous month may be updated up to their (complete) transmission. If they are not available, the sickness insurance institution shall be entitled to provide the basis for contributions by using data of other insurance relationships with the same employer or, if the latter is not available, by data of the To establish insurance relationships with similar or similar establishments.

(4) Corrections of the contribution bases may-if the contributions are not required by the sickness insurance institution pursuant to § 58 (4) to the debtor's debtor/debtor-within six months of the end of the The period for which the contribution base notification applies without any adverse legal consequences. If the six-month period cannot be complied with in accordance with the nature and extent of the calculation of charges, the monthly contribution rate report shall be up to 15. of the following month, following the omission of the reporting obstacle, without any adverse legal consequences.

(5) If the contributions are made by the sickness insurance institution in accordance with section 58 (4) to the debtor (s), the monthly contributions for the contribution shall be for the first time for the period of contribution in which the employment has been received. As a result, a monthly contribution to the contribution of the contribution is to be reimbursed only if a change in the basis of contributions (§ § 44 and 54) is made. By way of derogation from paragraph 2, the time-limit shall end for the submission of the monthly contributions for the basic pension scheme with the seventh of the month following the month of registration for compulsory insurance or the change in the basis of contribution. "

6. § 34a is repealed.

7. In § 41 (1) the expression "§ 34 (1)" by the expression "§ 34 (1) and (2)" replaced.

8. In § 41 (4) (3), the word "Minimum Evidence Login" by the word "Login" replaced.

9. In § 44 (1) Z 14, the expression "§ 5 para. 2 Z 2" by the expression "§ 5 (2)" replaced.

Section 44 (2) reads as follows:

"(2) The period of contribution shall be the calendar month, which shall be adopted in a uniform manner with 30 days."

11. § 44a is repealed.

Article 54 (2) shall be repealed.

13. § 56 is repealed.

14. § 58 (1) penultimate sentence is deleted.

15. In § 58 (4), first sentence, the expression "to determine from the total amount of fees due in the contribution period and in addition paid (payroll procedures)" by the expression "to determine the charges paid by each service taker/service provider during the contribution period, and in addition to the fees paid in the course of the contribution period" replaced.

16. § 58 (8) reads:

" (8) In cases of minor employment relationships in accordance with § 5 (2), it may be agreed that the contributions shall be up to the 15th of December. to be paid in January of the following year. "

17. § 58a is repealed.

18. In § 59 (1), first sentence, after the word "contribution surcharge" the expression "or in accordance with Section 114 (1) of the Saw" allowance " inserted.

19. In § 59 (1), third sentence, the word "eight" by the word "four" replaced.

20. In § 60 (3), the term " " , unless a different arrangement has been agreed in accordance with Section 54 (2), " .

21. In § 67a para. 6, Z 2 and 3, the word shall be "Contribution remittanes" in each case by the word "Contribution base reports" replaced.

22. In § 67b (1), first sentence, the word shall be: "Contribution remittanes" by the word "Contribution base reports" replaced.

23. In § 67b (2), third sentence, after the word "indicate" the expression "and to lead the reason for this" Following the third sentence, the following sentence shall be inserted:

"The deletion shall not take place at the earliest five working days after the letter of formal notice has been sent."

Section 67b (4) Z 4 reads as follows:

" 4.		the imposition of a contribution supplement pursuant to section 113 or an amoration allowance pursuant to section 114 on the undertaking in question in particularly serious cases; "

25. In § 111 (1) (1) (1) the word shall be "Messages" by the expression "the registration for compulsory insurance" replaced.

26. In § 112 (1), first sentence, the term " "the obligation to submit lists of charges which they have accepted pursuant to section 34 (2) does not or do not comply with the obligation in good time or make untrue statements in these lists or".

27. § 113 together with the headline is:

" Contribution surcharges

§ 113. (1) The persons referred to in § 111 (1) (positions) may be required to pay premiums if the registration for compulsory insurance has not been reimbursed prior to the start of the work.

(2) The contribution surcharge after direct entry within the meaning of § 111a shall consist of two partial amounts, with which the costs for the separate processing and for the test use shall be covered in a flat-rate manner. The partial amount for the separate processing amounts to 400 € per person who is not registered before the start of work; the partial amount for the test insert amounts to 600 €.

(3) In the case of a first-time late application with insignificant consequences, the partial amount for the separate processing can be omitted and the partial amount for the test use can be reduced to up to € 300. The partial amount for the test insert can also be dispensed with in special cases which are particularly worthy of consideration. "

28. According to § 113 the following § § 114 and 115 together with the headings are inserted:

" Saw surcharges

§ 114. (1) The persons referred to in Article 111 (1) (positions) shall be required to receive sowing surcharges if:

1.		the registration for compulsory insurance has not been refunded within seven days from the date of the compulsory insurance by means of electronic data transmission; or
2.		the notification of the data not yet missing for the application was not made with the monthly contribution base report, which was to be reimbursed for the calendar month of the start of compulsory insurance, or
3.		the logout did not take place in time, or
4.		the time limit for the submission of the monthly assessment of the contributions to the contributions (§ 34 (2) and (5)) has not been complied with, or
5.		the correction of the monthly assessment of the contributions to the contributions was delayed (Section 34 (4)), or
6.		for the compulsory insurance other important changes in accordance with § 34 para. 1 were not reported or not reported in time.

(2) In the cases referred to in paragraphs 1, Z 1, 2, 3 and 6, an allowance shall be paid in the amount of 50 €.

(3) In case of a delay of up to five days, in the case of a delay of up to five days, an additional fee of € 5 shall be paid in case of a delay of six to ten days in the event of a delay in the amount of € 10. In case of delays of eleven Days until the end of the month, an additional fee of 15 € is payable. If, after the end of the calendar month, there is still no monthly contributions, the amount of contributions is estimated in accordance with § 34 (3) and an additional fee of 50 € is to be paid. The sowing surcharge shall not be required if the delayed notification has already been subject to a sowing surcharge as specified in paragraph 2.

(4) From the beginning of each contribution year (section 242 (10)), the amounts referred to in paragraphs 2 and 3 shall be replaced by the first from 1. January 2018, the amount multiplied according to § 108 (6) with the respective utilization number (§ 108 (1)). The multiplied amount shall be rounded up to full euro.

(5) In the cases referred to in paragraph 1 (5), an allowance shall be paid in the amount of interest in arrears pursuant to section 59 (1), rounded to full euro, if the fee has been reported too low.

(6) Where the contributions from the sickness insurance institution pursuant to section 58 (4) are prescribed to the debtor's debtor or the contributor, an additional fee of € 50 shall be added by way of derogation from (3) and (5) if the correction of the contribution is made by the person responsible for the sickness insurance scheme. Monthly contributions for the contribution of the contributions are delayed (§ 34 (5)).

(7) In the cases referred to in paragraph 1 (1) (3) to (6), the insurance institution may, taking into account the nature of the reporting violation, dispense entirely or partly on the sowing surcharge or refund the sowing surcharge that has already been paid.

(8) In the event of a late correction pursuant to Section 1 (5) (5), credit on account of unreported charges may not be charged against late payment interest (Section 59 (1)).

Pre-writing of contribution and sowing surcharges

§ 115. (1) The contribution and sowing surcharges shall be made compulsory by the insurance institution to whom the notification is to be reported or to which the documents are to be submitted; the obligation to pay the contributions due shall not be affected.

(2) The contribution surcharges prescribed in accordance with § 113 and the sowing surcharges prescribed in accordance with section 114 (2) shall be on the basis of the insurance institutions and other bodies involved in accordance with the conditions laid down by the individual insurance institution to split the total amount of contributory contributions at the end of the previous month. The sowing surcharges prescribed in accordance with § 114 (3), (5) and (6) shall be paid to the insuring insurance institution.

(3) § § 83 and 112 (3) shall apply mutatiously for the pre-writing and recovery of the contribution and sowing surcharges. "

29. § 125 (3) second sentence is deleted.

30. § 125 (5) is repealed.

31. § 162 (4) second sentence is deleted.

32. In the ninth part the sections I (§ § 461 to 471) and Ia (§ § 471a to 471e) are repealed.

33. In § 471f the parenthesis shall be "(§ 44a)" by the parenthesis expression "(Section 44 (2))" replaced.

34. In § 471g of the first sentence, the term " "after application of § 44a" .

35. In accordance with § 688, the following § 689 shall be added together with the heading:

" Final provisions on Art. 1 of the Federal Law BGBl. I No 79/2015 (85. Novelle)

§ 689. (1) § § 5 para. 2 and 3, 7 Z 4, 33 para. 1a, 1b and 3, 34 with title, 41 para. 1 and 4 Z 3, 44 para. 1 Z 8a and 14 as well as para. 2, 58 para. 1, 4 and 8, 59 para. 1, 60 para. 3, 67a para. 6 Z 2 and 3, 67b para. 1, 2 and 4 Z 4, 76b para. 2, 111 para. 1 Z 1, 112 Par. 1, 113 to 115 together with the headings, 125 (3), 143a (4), 162 (4), 254 (6), 471f, 471g and 471m in the version of the Federal Law BGBl. I No 79/2015 will be 1. Jänner 2017 in force.

(2) Articles 34a, 44a, 54 (2), 56, 58a and 125 (5) as well as Sections I and Ia of the Ninth Part shall expire on 31 December 2016.

(3) The Main Association shall evaluate the effects of the repeal of the provisions on the daily de minimis limit, based on the calendar year 2017, until the end of 30 June 2019 in the scope of action transferred. In doing so, he is bound by the instructions of the Federal Minister for Labour, Social Affairs and Consumer Protection.

(4) Persons who are compulsorly insured on 31 December 2016 pursuant to § § 461 to 471 shall continue to be compulsorly insured under these provisions, namely as long as the indecent employment in the agriculture and forestry sector is exercised and does not change the relevant facts.

(5) The provisions of the Articles of Association adopted pursuant to Section 361 (3) shall, at the same time with the entry into force of the monthly contributions for the contribution of contributions pursuant to § 34, account for the data available to the insurance institution on the basis of the to limit the extent to which it is necessary to complete the full education. "

Article 2

Amendment of the Industrial Social Insurance Act

The Industrial Social Security Act-GSVG, BGBl. No 560/1978, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

1. In § 35, the following paragraph 2a is inserted after paragraph 2:

"(2a) In the event of a suspension of the provisional contribution basis in accordance with Article 25a (5), the difference contributions for previous calendar quarter years shall be due with the last of the second month of the calendar year in which the pre-enrolment is made."

2. In § 35 (5), third sentence, the word shall be: "eight" by the word "four" replaced.

Section 35 (5b) reads as follows:

" (5b) On request, the contributions required by the insurance institution in a calendar quarter may be paid in monthly instalment, by payment by the insured person or by confiscation by the person responsible for the payment of the contribution. Insurance institutions on the bank path. Such confiscation shall be admissible before the due date of the due date. "

4. § 35 (6) second sentence reads:

" This does not apply to persons who

1.		have submitted an application in accordance with Article 3 (1) (2);
2.		have registered the entry of the conditions for compulsory insurance within eight weeks from the date of issue of the relevant income tax certificate. "

5. In § 132 (5) the term " "Z 2" .

6. In accordance with § 356, the following § 357 shall be added together with the heading:

" Final provision on Art. 2 of the Federal Law BGBl. I No 79/2015

§ 357. It is the version of the Federal Law BGBl. I No 79/2015 in force:

1.		with 1. Jänner 2016 § 35 (2a), (5b) and (6);
2.		with 1. Jänner 2017 § § 35 (5) and 132 (5). "

Article 3

Amendment of the Farmers-Social Security Act

The Farmers-Social Security Act-BSVG, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

1. In § 23 para. 10 lit. a sublit. aa and lit. b becomes the expression " 2 Z 2 " in each case by the expression " 2 " replaced.

2. In § 123 (5) the term " "Z 2" .

3. In accordance with § 348, the following § 349 shall be added together with the heading:

" Final provision on Art. 3 of the Federal Law BGBl. I No 79/2015

§ 349. § § 23 (10) and 123 (5) in the version of the Federal Law BGBl (Federal Law Gazette). I No 79/2015 will be 1. Jänner 2017 in force. "

Article 4

Amendment of the Staff Regulations-Health and Accident Insurance Act

The Civil And Accident Insurance Act-B-KUVG, BGBl. No 200/1967, as last amended by the Federal Law BGBl. I n ° 2/2015, shall be amended as follows:

1. In § § 2 (1) Z 5, 8 (4), first sentence, and 19 (8), the expression " "Z 2" .

2. § 12 together with the title is:

" Notification of changes

§ 12. (1) During the period of the compulsory insurance, the service providers (§ 13) shall report any significant change in the employment relationship, which is not included in the notification pursuant to paragraph 2, within seven days of the insurance institution. In any case, the change of the handling system according to § 47 BMSVG or under comparable Austrian legislation is to be reported.

(2) The service providers shall report the monthly contribution bases and contributions for each insured person prior to the deposit of the contributions. The deadline for the submission of the monthly fee for contributions is the last day of the repayment period.

(3) The service providers shall report the address of the workplace on 31 December or on the last day of employment of the year. The notification shall be made by means of electronic data transmission by the end of February of the following calendar year. "

3. In § 15a (1), first sentence, the expression "Notifications according to § 11 as well as in accordance with § 12 (1)" by the expression "Notifications according to § § 11 and 12" replaced.

4. In accordance with § 240, the following § 241 shall be added together with the heading:

" Final provision on Art. 4 of the Federal Law BGBl. I No 79/2015

§ 241. § § 2 para. 1 Z 5, 8 para. 4, 12 with the title, 15a (1) and (19) (8) in the version of the Federal Law BGBl. I No 79/2015 will be 1. Jänner 2017 in force. "

Article 5

Change of company employee and self-employment law

The company employee and self-employment pension law-BMSVG, BGBl. No 100/2002, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 42/2014, shall be amended as follows:

1. In accordance with Article 6 (1a), the following paragraph 1b is inserted:

" (1b) The monthly basis of assessment must be reported to the competent institution of the health insurance with the monthly fee for basic contributions according to § 34 para. 2 ASVG. The beginning of the contribution payment is to be announced by the employer (s) with the social insurance application in accordance with § 33 (1a) of the ASVG, the end of the contribution payment with the employee's registration of the employee from the social security insurance. The provisions of § § 33 and 34 of the ASVG are to be applied in accordance with the provisions of § § 33 and 34 of the ASVG. "

2. § 6 (2a) reads:

" (2a) By way of derogation from paragraph 1, the employer/employer shall have the option to transfer the contributions from small employment relationships according to § 5 (2) ASVG either monthly or annually. An agreement under Section 58 (8) of the ASVG also applies automatically as an agreement for the contributions to the company's provision of services. In the case of an annual payment method, 2.5 vH are additionally available. the contribution to be made at the same time as this amount shall be transferred to the competent institution of the sickness insurance scheme. The maturity of the contributions is determined by § 58 ASVG. By way of derogation, in the case of an annual payment, the contributions shall be paid in the event of termination of the employment relationship up to the 15. of the following month in which the termination of the employment relationship is falling. A modification of the payment method is only allowed at the end of the calendar year. The employer/employer shall notify the competent institution of the sickness insurance institution before the period of contribution for which the modification of the payment method is made. "

3. The following paragraphs 8 and 9 are added to § 14:

" (8) If the eligible person (s) has acquired a total of less than 36 months of contributions (with one or more employers) and has been awarded for the latter for at least ten years, calculated from the date of the last payment of a contribution. in accordance with this Federal Act or similar Austrian legislation, no such contributions have been made (ten-year period) and exceed the waiting period at the time of expiry of the ten-year period 2.5 vH. 30 times the maximum contribution basis in accordance with Section 108 (3) of the ASVG, the resulting claims are the investment income in the respective BV cashier for the last day of the month following the expiry of the ten-year period if the creditor has not previously asked for a payment of the amount of the amount to be paid.

(9) The assignment of the qualifying period in accordance with the provisions of paragraph 8 requires that the persons entitled to the right to be eligible by the BV cash register at which the last deposit was made, after the expiry of the period referred to in Article 14 (4) (3) (3) and again after the expiry of the period of Expiry of the ten-year period referred to in paragraph 8, in a document which can be documented in order to withdraw the subscription to the agreement and, at the same time, by means of the legal sequence referred to in paragraph 8 (allocation of the accused persons concerned after the expiry of the period of validity of the The expiry of the six month period of the 10-year period was informed. "

4. § 16 (1) reads:

" (1) The handling shall be due at the end of the second following calendar month after the assertion of the claim in accordance with § 14 para. 6 and within five working days according to the employee's disposition according to § 17 para. 1 Z 1, 3 or 4 to , the period for maturity shall begin to run at the earliest with the end of the day of termination of the employment relationship or the date arising from § 14 (4) or § 17 (2a), first sentence. Pursuant to Article 17 (1) (1), (3) or (4) or disbursements pursuant to § 17 (3), any amounts which are still part of this subscription are due as a supplement to the settlement. Changes in the monthly tax base within twelve months of the termination of the employment relationship shall give rise to a repayment obligation under § 17 (1) (1), (3) or (4) or after disbursements pursuant to section 17 (3). The person entitled to the right of protection provided that § 69 ASVG does not apply. Repayments of the person entitled to return, which are no longer to be repaid to the employer in accordance with § 69 ASVG, are to be assigned to the investment income in accordance with § 14 paragraph 8. "

Section 25 (2) reads as follows:

" (2) The person entitled to the right of protection shall be informed in writing at the latest by 31 July of the previous financial year at the latest by 31 July of the previous financial year.

1.		the date of settlement acquired at the last balance sheet date,
2.		the contributions paid in the financial year as well as the employer's claim for payment of such contributions;
3.		the cash expenses and administrative costs to be borne by the right-to-the-person;
4.		the assigned assessment results, and
5.		The total amount of a subscription
to inform. In addition to the name and social security number of the eligible person, essential data are the data required for the fulfilment of the obligations set out in the Z 1 to 5. In addition, the information shall contain the broad guidelines of the investment policy and the apportionments held at the end of the closing date. "

6. § 25 (3) reads:

" (3) After termination of an employment relationship, which establishes a disposition pursuant to section 17 (1), the person entitled to the right of protection shall be entitled within one month after the agreement on the termination type of the employment relationship by the main association of the Austrian social insurance institutions in writing about the possibilities of disposal in accordance with § § 14 (6) and (17) (1) of the Austrian Social Insurance Board. The information has also to contain an indication that the amount of the copy can only be determined after all the bases of assessment have been made at the BV cash register and after the profit allocation. In the case of dispositions pursuant to § 17 (1) (1), (3) and (4) or disbursements pursuant to § 17 (3), the accused person shall, at the same time as the payment of the copy, submit a written information with the information referred to in paragraph 2 (2) (1) to (5). "

7. In § 25 (5) the word "Payroll Data" by the word "Tax bases" replaced.

8. The following paragraph 7 is added to § 25:

"(7) The amounts receivable from undercovered accounts in the BV cash register shall be subject to the amounts receivable."

9. § 27 (5) reads:

" (5) The social insurance institutions are obliged to pay the monthly tax bases according to § 34 paragraph 2 of the ASVG in a form of automation supported by the main association of the Austrian social insurance institutions against reimbursement of the costs. in each case, to make available to affected BV cash registers. "

10. § 27 (8) reads:

" (8) The respective competent institutions of the sickness insurance are obliged to pay the contributions in accordance with § § 6 and 7 on the tenth of the second following calendar month after their due date (§ 6 para. 1 and 2) to the BV cash register, regardless of whether the The employer has duly made the contributions in accordance with the monthly contribution basis in accordance with Section 34 (2) of the ASVG. "

Section 60 (2) Z 2 reads as follows:

" 2.		the contributions assessed in the financial year, "

12. § 69 (2) (2) (2) is:

" 2.		the contributions assessed in the financial year, "

(13) The following paragraph 25 is added to § 73:

" (25) § § 6 (1b) and (2a), 14 (8) and (9), 16 (1), (25) (2), (3), (5) and (7), 27 (5) and (8), 60 (2) (2) (2) and 69 (2) (2) (2), as amended by the Federal Law BGBl. I No 79/2015 will be 1. Jänner 2017 in force and shall apply for periods of contribution periods after the entry into force of the cited Federal Law. "

Article 6

Amendment of the 1977 Unemployment Insurance Act

The Unemployment Insurance Act 1977-AlVG, BGBl. N ° 609/1977, as last amended by the Federal Law BGBl. I n ° 94/2014 and the BGBl demonstration. I No 28/2015, shall be amended as follows:

1. In § 12 para. 6 lit. b becomes the expression "existing de minimis limit according to § 5 (2) (2) (2) of the ASVG" by the expression "limit of de minimis applicable for a calendar month pursuant to § 5 (2) of the ASVG" replaced.

Section 21 shall be entitled to the following heading:

" Measurement of unemployment benefit "

3. § 21 (1) and (2) reads:

" § 21. (1) For the purpose of determining the basic amount of the unemployment benefit, the payment of the last twelve calendar months, at the time of the assertion after the expiry of the six-month period of correction in accordance with Article 34 (4) of the ASVG, shall be taken from the calendar months of the Main Association of Austrian Social Insurance Institutions (main association of Austrian social insurance institutions) Contribution bases of current pay subject to unemployment insurance, in the absence of such contributions from other contribution bases stored for purposes of social security to use. Monthly contribution bases, which originate from the previous or an earlier calendar year in relation to the date of the assertion, are to be evaluated with the recovery factors in accordance with § 108 (4) of the ASVG of the years in question. Special payments in the sense of statutory social insurance (§ 49 ASVG) are to be taken into account in a flat-rate manner by adding a six-part to the respective contribution basis for the payment of the fee. By dividing the remuneration of the total contribution bases (including special payments) by twelve, the monthly gross income is obtained. Basis of contribution, the periods of a period according to § 1 paragraph 2 lit. e health insurance covered by the compulsory unemployment insurance obligation is considered to be the basis of contributions from the remuneration subject to unemployment insurance. For persons who were insured pursuant to § 3, the corresponding contribution bases are to be used in the unemployment insurance. The sum of both contribution bases is to be used in the event of a meeting of contribution bases from unemployment insurance charges with a contribution basis on the basis of the insurance in accordance with § 3. Calendar months that contain the following periods shall not be taken into consideration:

1.		Periods during which the full pay was not obtained as a result of illness (pregnancy);
2.		Periods in which the full pay was not obtained due to unemployment;
3.		Periods of insurance according to § 1 para. 1 lit. e (development aid worker);
4.		Periods of insurance according to § 4 (1) Z 4 (trainees) or Z 5 (nursing care) ASVG;
5.		Periods of payment of carence allowance, nursing care allowance, child care allowance, combined wage (§ 34a AMSG) or part-time allowance (§ 26a of the AlVG);
6.		Periods of reduction of the normal working time for the purpose of monitoring the death of a close relative or the accompaniment of a seriously ill child according to § 14a or § 14b of the Labour Contract Law Adaptation Act (AVRAG), BGBl. No 459/1993, or a foster care pursuant to § 14c AVRAG or a part-time care period according to § 14d AVRAG or a similar regulation.

(2) At the time of the assertion, less than twelve calendar months after the expiry of the six-month period of correction pursuant to Article 34 (4) of the ASVG, but present at least six such calendar months, shall be set for the fixing of the calendar month. The basic amount of the unemployment allowance shall be used for the remuneration of these calendar months and shall be divided by the number of calendar months. In the case of contribution bases for less than six calendar months, the amount of the unemployment allowance shall be fixed by reference to the remuneration of the present calendar months and shall be divided by the number of calendar months. In addition, paragraph 1 shall apply mutatily. The last sentence of paragraph 1 shall not apply if otherwise no basis of assessment could be used for an assessment. If only parts of calendar months are available for which a contribution basis is stored, the current charge (if applicable) shall be paid in these up to twelve last calendar months by the number of insurance days to divide and multiply at 30, and to increase the resulting sum by one-sixth. "

(4) The following paragraphs 146 and 147 shall be added to § 79:

" (146) § 12 para. 6 lit. b in the version of the Federal Law BGBl. I n ° 79/2015 is 1. Jänner 2017 in force.

(147) The title before § 21 as well as § 21 (1) and (2) in the version of the Federal Law BGBl. I No 79/2015 shall enter into force on 1 July 2018 and shall apply to the assertion of claims after the end of 30 June 2018. In the absence of monthly contribution bases, but only annual contribution bases, § 21 (1) and (2) shall continue to be applied in the version currently in force before this amendment. "

Article 7

Amendment of the Land Labour Act 1984

The Landarbeitsgesetz 1984-LAG, BGBl. No 287/1984, as last amended by the Federal Law BGBl. I No 34/2015, shall be amended as follows:

1. (determination of the principle) According to Article 39j (1a), the following paragraph 1b is inserted:

" (1b) (determination of principles) The monthly basis of assessment must be reported by the employer to the competent institution of the health insurance company in accordance with Section 34 (2) of the ASVG. The beginning of the contribution payment is to be announced by the employer with the registration for social security pursuant to § 33 (1a) ASVG, the end of the contribution payment with the deregister of the employee from the social security. The provisions of § § 33 and 34 of the ASVG are to be applied in accordance with the provisions of § § 33 and 34 of the ASVG. "

2. (Determination of the principles) § 39j (2a) reads:

" (2a) (basic provision) By way of derogation from paragraph 1, the employer has the option to transfer the contributions from small employment relationships in accordance with § 5 (2) ASVG either monthly or annually. An agreement under Section 58 (8) of the ASVG also applies automatically as an agreement for the contributions to the company's provision of services. In the case of an annual payment method, 2.5 vH are additionally available. the contribution to be made at the same time as this amount shall be transferred to the competent institution of the sickness insurance scheme. The maturity of the contributions is determined by § 58 ASVG. By way of derogation, in the case of an annual payment, the contributions shall be paid in the event of termination of the employment relationship up to the 15. of the following month in which the termination of the service is falling. A modification of the payment method is only allowed at the end of the calendar year. The employer shall notify the competent institution of sickness insurance before the contribution period for which the modification of the payment method is made. "

3. (directly applicable federal law) Section 39j (2b) is deleted.

4. (directly applicable federal law) The following paragraphs 8 and 9 are added to § 39q:

" (8) (directly applicable federal law) If the creditor has acquired less than 36 months of contributions and for at least ten years, calculated from the date of the last payment of a contribution under this Federal Act, or similar Austrian legislation, no such contributions (ten-year period) and exceed the conditions at the time of the expiry of the ten-year period 2.5 vH of 30 times the maximum contribution basis pursuant to Section 108 (3) ASVG are not, the resulting worships are the To assign assessment income in the respective BV cash register to the last day of the month following the expiry of the ten-year period, if the creditor has not previously requested a payment of the copy as the amount of the capital.

(9) (directly applicable federal law) The assignment of the qualifying period in accordance with paragraph 8 requires that the person entitled to the right of property by the BV cash register at which the last deposit was made, after the expiration of the in § 39q para. 4 Z 3 , and, more recently, after the expiry of the ten-year period referred to in paragraph 8, in a document which is to be documented in order to disburse the date of removal, and, at the same time, on the basis of the legal order referred to in paragraph 8 (allocation of the After the end of the 10-year period of six months), the following claims shall be made. has been informed. "

5. (determining the principles) § 39r para. 2 reads:

" (2) (determination of the principle) The handling shall be due at the end of the second following calendar month after the assertion of the claim in accordance with § 39q (6) and within five working days according to the service of the service provider pursuant to § 39s (1) Z 1, 3 and 4 , the period for maturity shall begin to run at the earliest with the end of the day of termination of the service or the date arising from § 39q (4) or section 39s (2a) first sentence. Amounts outstanding pursuant to § 39s (1) (1), (3) and (4) or disbursements pursuant to section 39s (3), and amounts still to be paid in connection with this settlement, shall be due as a supplement to the supplementary pension. Changes in the monthly tax base within twelve months of the termination of the employment relationship shall give rise to a repayment obligation under § 39s (1) (1), (3) or (4) or after disbursements pursuant to § 39s (3) (3). Eligible persons, provided that § 69 ASVG does not apply. "

6. (directly applicable federal law) According to Article 39r (3), the following paragraph 3a is inserted:

"(3a) (directly applicable federal law) Repayments of the eligible person pursuant to paragraph 2, which are no longer to be repaid to the service provider pursuant to § 69 ASVG, are to be assigned to the investment income pursuant to § 39q paragraph 8."

7. (directly applicable federal law) The following paragraph 60 is added to § 285:

" (60) (directly applicable federal law) The laws of execution of the Länder to section 39j (1b) and (2a) and section 39r (2) in the version of the Federal Law BGBl (Federal Law Gazette). I No 79/2015 shall be adopted within six months of the date of the event and shall be the date of entry into force of the 1. January 2017 as well as the validity of the provisions for contribution periods after the 1. Jänner 2017. Section 39q (8) and (9), section 39r (3a) and the dismise of section 39j (2b) in the version of the Federal Law BGBl. I No 79/2015 will be 1. January 2017 in force and apply for contribution periods after 1. Jänner 2017. "

Fischer

Faymann