130. Federal law amending the General Social Security Act, the Industrial Social Security Act, the Farmers-Social Insurance Act and the General Pension Act (Social Security Amendment Act 2006-SVÄG 2006)

The National Council has decided:

Article 1

Amendment of the General Social Insurance Act

The General Social Security Act, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I n ° 155/2005, is amended as follows:

1. § 31 (8), first sentence reads:

"The Guidelines pursuant to Section 3 (9) and (5), the provisions of Section 3 (10) and the Code of refund pursuant to Section 3 (12) are to be made available on the Internet."

(2) In Article 49 (3) (1), the following sentence shall be inserted after the first sentence:

"§ 26 of the Income Tax Act 1988 shall also apply to remuneration paid to insured persons pursuant to section 4 (4)."

3. In the headings relating to § § 247 and 247a, the term " "Insurance periods of pension insurance" in each case by the expression "Insurance and heavy working hours" replaced.

4. The previous text of section 247 is given the title "(1)"; the following paragraph 2 is added:

" (2) The pension insurance institution responsible for the performance of the pension shall determine the working hours of the working party within the meaning of Section 607 (14) of this Federal Act and Section 4 (4) APG if the insured person is

1.		has already acquired 444 insurance months, and
2.		At the earliest three years before the completion of the seizance age pursuant to § 607 para. 12 or three years before the completion of the earliest possible seizage salter pursuant to § 4 para. 3 APG.
Paragraph 1, second sentence, shall apply. "

5. In § 247a the expression "Insurance periods" by the expression "Insurance and heavy working hours" replaced.

6. In § 264 (3), after the expression "of the insured person" the expression " , divided by 24 " inserted.

7. § 264 (4) reads:

" (4) The basis for the calculation of the deceased person within the meaning of the second paragraph shall be the income referred to in paragraph 5 in the last two calendar years prior to the date of death, divided by 24. By way of derogation, the calculation basis shall be the income referred to in paragraph 5 of the last four calendar years before the date of death, divided by 48, if the reduction in income in the last two calendar years before the death of the (der) Insured persons are due to illness or unemployment, or during that time self-employed or self-employed persons have been restricted because of illness, infirmness or weakness, and this is more favourable for widow (widower). "

8. In § 264 (5) Z 4, after the expression "Pensions" the expression " , administrative pensions and ongoing bridging payments due to social plans corresponding to an administration pension " inserted.

(9) In § 264, the following subsections 5a and 5b are inserted:

" (5a) Is the sum of the contribution bases of a self-insurance or re-insurance in the pension insurance which, at the time of death, has been in existence for at least one year, higher than the income of the person (of the) In the last two (four) calendar years before the date of his (her) death, the deceased insured person shall, within the last two (four) calendar years before the date of his (her) death, enter into the calculation of the basis of calculation in accordance with paragraph 4 of the said period as the sum of the contribution bases the amount shown at the same time as the income referred to in paragraph 5.

(5b) If the sum of the contribution bases in accordance with § 44 (1) Z 10 is higher than that of the widow (the widower) or the insured person who died (the) within the last two (four) calendar years before the date of death of the (der) Insured-related income as referred to in paragraph 5, for the calculation of the basis of calculation as referred to in paragraph 3 or in accordance with paragraph 4, the amount shown as the sum of the contribution bases in the period referred to in the period referred to above shall be replaced by the same amount as Income as referred to in paragraph 5. "

10. In § 354 Z 4, the expression "Insurance periods of pension insurance" by the expression "Insurance and heavy working hours" replaced.

11. In § 367 (1) penultimate sentence, the expression "Insurance periods of pension insurance" by the expression "Insurance and heavy working hours" replaced.

12. In § 368 (1), first sentence, the expression "Insurance periods of pension insurance" by the expression "Insurance and heavy working hours" replaced.

13. § 447 (1), first sentence and subsection 1a, respectively, the expression "and the Federal Minister for Finance" .

14. In § 460, the following paragraph (3b) is inserted:

(3b) If a staff member (a staff member) of an insurance institution (the main association) has been entrusted with a function as referred to in paragraph 3a, he (she) may, after the expiry of the term of office, be entrusted with a post which has been worsened by a of remuneration or other conditions of work. "

15. In § 607 para. 14, first sentence, the expression "more than half of the contribution months" by the expression "at least 120 contribution months within the last 240 calendar months before the deadline (section 223 (2))" and the expression "acquired" by the expression "acquired" replaced.

16. In § 607 (14), the point at the end of the first sentence shall be replaced by a reticle; the following half-sentence shall be added:

" By way of derogation from paragraph 12, last sentence, § 261 (4) is in the version of the Federal Law BGBl. I No 71/2003 shall apply in such a way as to replace the 4.2% of the figure of 1.8% and the point of 0.35% of the value of 0.15%. "

17. § 625 in the version of the Federal Law BGBl. I n ° 155/2005 is given the name "§ 626" .

18. In accordance with § 626 the following § 627 shall be added together with the heading:

" Final provisions on Art. 1 of the Federal Law BGBl. I No 130/2006

§ 627. (1) It shall enter into force:

1.		1 July 2006 § § 31 (8), 247 and 247a together with the headings, 354 Z 4, 367 para. 1, 368 (1), 447 (1) and (1a), 460 (3b) and 607 (14) in the version of the Federal Law BGBl. I No 130/2006;
2.		Retroactive with 1. January 2006 § § 264 (3) to (5b) and (625) in the version of the Federal Law BGBl. I No 130/2006;
3.		Retroactive with 1. Jänner 2005 § 49 paragraph 3 Z 1 in the version of the Federal Law BGBl. I No 130/2006.

(2) § 264 (3) to (5b) in the version of the Federal Law BGBl. I n ° 130/2006 shall apply to insurance cases of death which occurred after 31 December 2005. At the request of the widow (of the widower) until the end of 31 December 2008, the provisions cited shall also apply to insurance cases of death, which shall be after 1 June 2004 and before 1 June 2004. January 2006; the legal force of past decisions is not contrary to that. "

Article 2

Amendment of the Industrial Social Insurance Act

The Industrial Social Security Act, BGBl. No 560/1978, as last amended by the Federal Law BGBl. I n ° 155/2005, is amended as follows:

1. In the headings relating to § § 117a and 117b, the term " "Insurance periods of pension insurance" in each case by the expression "Insurance and heavy working hours" replaced.

2. The previous text of § 117a is given the title "(1)" ; the following paragraph 2 is added:

" (2) The insurance institution shall determine the periods of heavy duty within the meaning of Section 298 (13a) of this Federal Law and Section 4 (4) APG if the insured person

1.		has already acquired 444 insurance months, and
2.		At the earliest three years before the completion of the Anfallsalter in accordance with § 298 (12) or at the earliest three years before the completion of the earliest possible seizage salter pursuant to § 4 paragraph 3 APG.
Paragraph 1, second sentence, shall apply. "

3. In § 117b the expression "Insurance periods" by the expression "Insurance and heavy working hours" replaced.

4. In § 145 (3), after the expression "of the insured person" the expression " , divided by 24 " inserted.

5. § 145 (4) reads:

" (4) The basis for the calculation of the deceased person within the meaning of the second paragraph shall be the income referred to in paragraph 5 in the last two calendar years prior to the date of death, divided by 24. By way of derogation, the calculation basis shall be the income referred to in paragraph 5 of the last four calendar years before the date of death, divided by 48, if the reduction in income in the last two calendar years before the death of the (der) Insured persons are due to illness or unemployment, or during that time self-employed or self-employed persons have been restricted because of illness, infirmness or weakness, and this is more favourable for widow (widower). "

6. In § 145 (5) Z 4, after the expression "Pensions" the expression " , administrative pensions and ongoing bridging payments due to social plans corresponding to an administration pension " inserted.

(7) In § 145, the following paragraph 5a is inserted:

" (5a) Is the sum of the contribution bases of a self-insurance or re-insurance in the pension insurance which, at the time of death, has been in existence for at least one year, higher than the income of the person (of the) In the last two (four) calendar years before the date of his (her) death, the deceased insured person shall, within the last two (four) calendar years before the date of his (her) death, enter into the calculation of the basis of calculation in accordance with paragraph 4 of the said period as the sum of the contribution bases the amount shown at the same time as the income referred to in paragraph 5. "

8. In § 194 Z 3, the expression "Insurance periods of pension insurance" by the expression "Insurance and heavy working hours" replaced.

9. § 219 (1), first sentence and subsection 1a, respectively, the expression "and the Federal Minister for Finance" .

9a. In § 230, the following paragraph (3b) is inserted:

" (3b) If a staff member (a staff member) of the insurance institution has been entrusted with a function as referred to in paragraph 3a, he or she may, after the expiry of the term of office, be entrusted with a post which has been subject to a deterioration of the remuneration or other working conditions. "

10. In Section 298 (13a), the expression "more than half of the contribution months" by the expression "at least 120 contribution months within the last 240 calendar months before the deadline (Section 113 (2))" replaced.

(11) The following sentence is added to Section 298 (13a):

" By way of derogation from paragraph 12, last sentence is § 139 (4) in the version of the Federal Law BGBl. I No 71/2003 shall apply in such a way as to replace the 4.2% of the figure of 1.8% and the point of 0.35% of the value of 0.15%. "

12. § 311 in the version of the Federal Law BGBl. I n ° 155/2005 is given the name "§ 312" .

13. In accordance with § 312, the following § 313 shall be added together with the heading:

" Final provisions on Art. 2 of the Federal Law BGBl. I No 130/2006

§ 313. (1) It shall enter into force:

1.		1 July 2006 § § 117a and 117b together with the headings, 194 Z 3, 219 para. 1 and 1a, and 230 (3b) and 298 (13a) in the version of the Federal Law BGBl. I No 130/2006;
2.		Retroactive with 1. January 2006 § § 145 (3) to (5a) and 311 in the version of the Federal Law BGBl (Federal Law Gazette). I No 130/2006.

(2) § 145 (3) to (5a) in the version of the Federal Law BGBl. I n ° 130/2006 shall apply to insurance cases of death which occurred after 31 December 2005. At the request of the widow (of the widower) until the end of 31 December 2008, the provisions cited shall also apply to insurance cases of death, which shall be after 1 June 2004 and before 1 June 2004. January 2006; the legal force of past decisions is not contrary to that. "

Article 3

Changes to the Farmers-Social Security Act

The farmers social security law, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I n ° 155/2005, is amended as follows:

1. In the transcripts to § § 108a and 108b the term " "Insurance periods of pension insurance" in each case by the expression "Insurance and heavy working hours" replaced.

2. The previous text of § 108a is given the title "(1)" ; the following paragraph 2 is added:

" (2) The insurance institution shall determine the periods of heavy duty within the meaning of Section 287 (13a) of this Federal Act and Section 4 (4) of the APG if the insured person is

1.		has already acquired 444 insurance months, and
2.		At the earliest three years before the completion of the Anfallsalter in accordance with § 287 para. 12 or three years before the completion of the earliest possible seizance age pursuant to § 4 para. 3 APG.
Paragraph 1, second sentence, shall apply. "

3. In § 108b the expression "Insurance periods" by the expression "Insurance and heavy working hours" replaced.

4. In § 136 (3), after the expression "of the insured person" the expression " , divided by 24 " inserted.

Section 136 (4) reads as follows:

" (4) The basis for the calculation of the deceased person within the meaning of the second paragraph shall be the income referred to in paragraph 5 in the last two calendar years prior to the date of death, divided by 24. By way of derogation, the calculation basis shall be the income referred to in paragraph 5 of the last four calendar years before the date of death, divided by 48, if the reduction in income in the last two calendar years before the death of the (der) Insured persons are due to illness or unemployment, or during that time self-employed or self-employed persons have been restricted because of illness, infirmness or weakness, and this is more favourable for widow (widower). "

6. In § 136 (5) Z 4, after the expression "Pensions" the expression " , administrative pensions and ongoing bridging payments due to social plans corresponding to an administration pension " inserted.

(7) In § 136, the following paragraph 5a is inserted:

" (5a) Is the sum of the contribution bases of a self-insurance or re-insurance in the pension insurance which, at the time of death, has been in existence for at least one year, higher than the income of the person (of the) In the last two (four) calendar years before the date of his (her) death, the deceased insured person shall, within the last two (four) calendar years before the date of his (her) death, enter into the calculation of the basis of calculation in accordance with paragraph 4 of the said period as the sum of the contribution bases the amount shown at the same time as the income referred to in paragraph 5. "

8. In § 182 Z 5, the expression "Insurance periods of pension insurance" by the expression "Insurance and heavy working hours" replaced.

9. § 207 (1), first sentence and subsection 1a, respectively, the expression "and the Federal Minister for Finance" .

9a. In § 218, the following paragraph (3b) is inserted:

" (3b) If a staff member (a staff member) of the insurance institution has been entrusted with a function as referred to in paragraph 3a, he or she may, after the expiry of the term of office, be entrusted with a post which has been subject to a deterioration of the remuneration or other working conditions. "

10. In § 287 (13a), the expression "more than half of the contribution months" by the expression "at least 120 contribution months within the last 240 calendar months before the deadline (§ 104 (2))" replaced.

(11) The following sentence is added to Section 287 (13a):

" By way of derogation from paragraph 12, last sentence, § 130 (4) is in the version of the Federal Law BGBl. I No 71/2003 shall apply in such a way as to replace the 4.2% of the figure of 1.8% and the point of 0.35% of the value of 0.15%. "

12. In accordance with § 302, the following § 303 and heading is added:

" Final provisions on Art. 3 of the Federal Law BGBl. I No 130/2006

§ 303. (1) It shall enter into force:

1.		1 July 2006 § § 108a and 108b together with the headings, 182 Z 5, 207 (1) and (1a) and 218 (3b) and 287 (13a) in the version of the Federal Law BGBl. I No 130/2006;
2.		Retroactive with 1. Jänner 2006 § 136 (3) to (5a) in the version of the Federal Law BGBl. I No 130/2006.

(2) § 136 (3) to (5a) in the version of the Federal Law BGBl. I n ° 130/2006 shall apply to insurance cases of death which occurred after 31 December 2005. At the request of the widow (of the widower) until the end of 31 December 2008, the provisions cited shall also apply to insurance cases of death, which shall be after 1 June 2004 and before 1 June 2004. January 2006; the legal force of past decisions is not contrary to that. "

Article 4

Amendment of the General Pensions Act (2). Novelle to the APG)

The General Pension Act, BGBl. I n ° 142/2004, as last amended by the Federal Law BGBl. I n ° 132/2005, shall be amended as follows:

1. In § 4 (3) introduction, the expression "before reaching the rule-pensive age" by the expression " after the completion of the 60. Life Year " replaced.

2. In § 4 paragraph 3 Z 1 the expression "180 Schwerarbeitsmonate" by the expression "120 Heavy-duty Monates" replaced and after the expression "are," the expression "which are within the last 240 calendar months before the deadline (Section 223 (2) of the ASVG)," inserted.

3. § 4 (3) second sentence is deleted.

4. § 5 para. 2 second sentence reads:

"However, if this is a major employment (Section 4 (3)), the reduction shall be 0.15% for each month of the former retirement pension."

5. In § 9 (2), the expression "by the percentage according to Appendix 1 to this federal law" by the expression "by 0,312%" replaced.

6. In accordance with § 17, the following § 18 shall be added together with the heading:

" Final determination on Art. 4 of the Federal Law BGBl. I No 130 (2) Novelle)

§ 18. (1) § § 4 (3), 5 (2) and 9 (2) as well as Annex 2 in the version of the Federal Law BGBl. I n ° 130/2006 will enter into force on 1 July 2006.

(2) Annex 1 shall expire at the end of 30 June 2006. '

7. The Annex 1 shall be repealed.

8. In Appendix 2, the first line is preceded by the following lines:

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