45. Bundesgesetz, which enacted a law on services law (DLSG), as well as the General Social Security Act, the Labour Market Policy-Financing Act, the Income Tax Act 1988 and the Labour and Social Courts Act shall be

The National Council has decided:

Article 1

Service Scheckgesetz (DLSG)

Scope

§ 1. (1) This Act regulates the rights and obligations arising out of employment relationships of employees with natural persons who are entitled to work in their private households for the provision of simple household services in their households. shall be concluded for a period of not more than one month for the duration of the respective operation, in so far as the pay limit referred to in paragraph 4 is not exceeded and the remuneration is agreed with the service cheque.

(2) A person entitled to work shall be entitled to take up employment in the Federal Republic of Germany or in the respective federal state without the granting of an employment permit.

(3) Temporary employment relationships within the meaning of paragraph 1 may be concluded without a numerical limitation and also immediately in succession, without thereby creating an employment relationship indefinitely.

(4) The limit is the monthly de minimis limit according to § 5 (2) Z 2 of the General Social Security Act (ASVG), BGBl. No. 189/1955. The pay limit shall apply to all fees of a worker from employment relationships within the meaning of paragraph 1 with a particular employer in a calendar month. Holiday services and aliquot special payments are not to be taken into account for the pay limit.

Obligations of the employer

§ 2. (1) The employer must be convinced of the worker's right to work before the employment relationship is concluded, but at any rate before the worker is employed.

(2) The employer shall pay fees from employment relationships within the meaning of section 1 (1), in each case immediately after the end of the employment on the respective working day with a service check. The employer has to reimbursed the employee expenses incurred by the employee through a delayed transfer of service cheques.

(3) The employer shall ensure that the provisions of the Hausgehilfen-und Hausangestelltengesetz, BGBl, shall be carried out. No 235/1962 and the minimum wage tariff applicable to each of them. In addition to the hourly wage corresponding to the respective working time, the remuneration also has a remuneration for unspent vacations according to § 10 holiday law, BGBl. No 390/1976, and to include aliquot special payments.

(4) The employer has on the service cheque his name and the social security number, the name of the employee and the social security number of the employee, the employee's e-card, and the social security number of the employee. the worker and the day of employment.

(5) In the case of first-time remuneration of a particular employee with a service cheque and in the event of changes, the employer has to hand over a supplement to the employee and to confirm that his/her information is provided on the basis of the information provided by the employer. Service cheques are correct.

(6) If the employer does not yet have an e-card, he shall have the data required for the award of an e-card by the main association of the Austrian social insurance institutions, in particular his date of birth and his/her date of birth, on the supplement. Address.

(7) The transfer of service cheques at the level of the remuneration due in accordance with paragraph 3, together with the provision of a supplement to the employee, shall be subject to all the obligations and obligations of the social security insurance of the employee Employer in accordance with § 1 para. 1 fulfils the conditions of employment. Any further claims and obligations arising from the non-compliance or non-compliance with the conditions for working conditions in accordance with § 1 shall remain unaffected.

Obligations of the worker

§ 3. (1) The employee must submit his e-card to the employer before the employment relationship is concluded, but at any rate before the employment has been taken up, and must prove his/her right to work.

(2) The employee shall submit the service cheques received in a calendar month at the latest by the end of the next calendar month of the territorial health insurance fund responsible for his or her place of residence.

(3) In the case of initial submission and in the event of changes, the employee shall submit a supplement. The employee shall have the data required for processing, in particular his name, his address, his nationality, and an indication of the way in which rapid contact can be made (e-mail address, fax number, telephone number), to indicate and to confirm that the information in question is correct on the leaflet and on the service cheques submitted by him. In order to facilitate the payment of the remuneration, the employee shall, if possible, also indicate a checking account in the case of a credit undertaking.

(4) If the employee does not yet have an e-card, he shall also specify, on the supplement, any further data required for the award of an e-card by the main association of the Austrian social security institutions, in particular his date of birth.

Service cheque

§ 4. (1) The service cheque shall contain, in particular, the following characteristics:

1.		the value,
2.		the price,
3.		a field for the employer's name and social security number;
4.		a field for the worker's name and social security number;
5.		a field for the employment day.

(2) The value of the service cheque is equal to the remuneration (§ 49 ASVG).

(3) The price of the service cheque consists of the remuneration, the accident insurance contribution and the administrative cost share. The administrative cost shall be 0.6 vH of remuneration and shall be borne by the employer.

(4) The service check can only be redeemed if the required information is available on the service cheque or on a supplement.

(5) The competent territorial health insurance fund has to pay the employee the remuneration in each case to a checking account of the employee in the case of a credit undertaking. If the transfer to an account is not possible, the payment of the services shall be effected by postal order.

(6) The service cheque shall also be valid if the employee is not entitled to work within the meaning of Section 1 (2).

Responsibility

§ 5. (1) The territorial health insurance funds are responsible for the establishment and maintenance of the organisational requirements for the use and the redemption of service checks.

(2) The territorial health insurance funds and the main association of Austrian social insurance institutions have the tasks under this federal law in the transferred sphere of action to be carried out at the instruction of the Federal Minister for Economic Affairs and Labour.

(3) The local jurisdiction of a Territorial Sickness Fund for service checks, which employees have received from employers for remuneration on the basis of employment relationships in accordance with Article 1 (1), depends on the employee's place of residence.

Coverage of the effort

§ 6. (1) For the collection of the expenses in the transferred sphere of activity required for the enforcement of this federal law, own accounts are to be set up, which are assigned an allocation of this expense of the territorial health insurance funds and the main association of the Austrian social insurance institutions, taking into account the principles of economy, economy and expediency.

(2) The (pro-rata) ongoing personnel and material expenses of the District Health Insurance Funds and of the Federal Office for the Protection of the Territorial Health Insurance and of the Federal Office for the Remuneration of the Sickness Insurance Fund (EStG) serve to fulfil the tasks of this Federal Act in the transferred sphere of action and to The main association of the Austrian social insurance institutions is to be determined on the basis of the results of the cost calculation and, insofar as these are not covered by the administrative cost component (§ 4 (3)), from the federal government Labour market policy. These expenses are to be paid monthly in the amount of the expected pro-rata expenses and to compensate for the settlement of the final settlement.

(3) The one-time expenses required for the production of the conditions for the enforcement of this federal law, including in the case of changes in the law, are to be replaced by the Federal Government in the form of labour market policy in the proven amount.

Organization

§ 7. (1) The territorial health insurance companies have the use and handling of service checks in compliance with the principles of economy, economy and convenience, as well as the guarantee of a nationwide uniform nationwide coverage. To organize the offer of the service cheques.

(2) The carrier conference in the main association of the Austrian social insurance institutions has to determine an area sickness fund as a centre of competence which is responsible for the execution of the tasks referred to in paragraph 1 as well as for the financial management and coordination of the Territorial health insurance funds in matters under this federal law is responsible.

(3) The competence centre may use service providers, in particular for the production and distribution of service cheques.

(4) The Centre of Competence must ensure that the service check has security features which enable the detection of counterfeit service cheques.

(5) The main association of the Austrian social insurance institutions shall ensure that the technical arrangements for the processing of data on the service cheques and the leaflets, which have been processed automatically, are processed in a safe way.

Participation obligations

§ 8. (1) Workers who enter into employment relationships within the meaning of Article 1 (1) shall have the institutions of social security and the service providers, the labour market service and the district administrative authorities responsible for the social security institutions. immediately, within 14 days at the latest, to provide the information required for the enforcement of this Federal Law and to provide proof of proof.

(2) Employers who enter into employment relationships within the meaning of Article 1 (1) shall have the institutions of social security and the service providers, the labour market service and the district administrative authorities responsible for social security contributions. Immediately, within 14 days at the latest, to provide the information necessary for the enforcement of this Federal Law.

Audit of work authorization

§ 9. Where there are doubts as to the worker's entitlement to work, the worker shall be examined by the Labour Market Service. If you do not have the right to work, you will be required to report to the relevant district administrative authority.

Administrative surrender

§ 10. Those who, as employers, enter into an employment relationship within the meaning of Section 1 (1) with an employee who is not entitled to work pursuant to Section 1 (2), are subject to an administrative surrender. In the case of first-time surrender, the employer shall be informed by the district administrative authority, having regard to the illegality of his conduct, and shall be subject to a penalty. In the event of any further transgressing, the employer shall be punished by the district administrative authority with a fine of up to 200 euros. § 28 of the Foreigners Employment Act (AuslBG), BGBl. No 218/1975, it is not applicable to such administrative transgressions.

Evaluation

§ 11. The Federal Minister of Economics and Labour has to ensure that the implementation and the effects of this federal law will be evaluated after the end of one year after the entry into force of this federal law.

Relationship with other legislation

§ 12. (1) Where reference is made in this Federal Act to provisions of other federal laws, these are to be applied in their respectively applicable version.

(2) Unless otherwise specified in this Federal Act, the other regulations on employment law, in particular those of the Federal Law on Domestic Law and Domestic Employment Law, remain BGBl. No 235/1962, unaffected.

Linguistic equality

§ 13. Insofar as personal names are only mentioned in male form in this federal law, these refer to women and men in the same way.

Enforcement

§ 14. The Federal Minister for Economic Affairs and Labour is responsible for the enforcement of this federal law.

In-force pedals

§ 15. This federal law comes with 1. Jänner 2006 in force and applies to employment contracts concluded after 31 December 2005. Preparatory actions for the implementation of this federal law, including the conclusion of appropriate agreements and contracts, can already be started from the day after the presentation of this federal law.

Article 2

Amendment of the General Social Insurance Act

The General Social Security Act (ASVG), BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I No 179/2004, shall be amended as follows:

(1) In § 4 (2), the following sentence shall be inserted after the first sentence:

" In any case, persons with service cheques under the Service Check Act (DLSG), BGBl, are considered to be a service provider. I No 45/2005. '

(2) In § 5 (2), the following sentence shall be inserted before the last sentence:

"In terms of employment, which are paid with a service cheque, only the monthly de minimis limit (Z 2) is to be applied."

(3) The following paragraph 7 is added to § 12:

" (7) The compulsory insurance of persons paid with a service check ends with respect to this employment relationship with the end of the calendar month, for which a service check at the local area health insurance fund has been redeemed. "

4. § 19a (2) Z 1 reads as follows:

" 1. a)			when the application is made for the first time on the date of the beginning of the marginal employment, if the application is lodged within six weeks of that date, and
b)			in the case of persons paid with a cheque for services, with the date of the beginning of the initial employment, if the application is made no later than the end of the next calendar month, "

5. In § 19a (2), the point at the end of Z 2 shall be replaced by an accoration and the following Z 3 shall be added:

" 3.		in the case of persons who are paid with a cheque for services and who have been insured under § 471f in the sickness and pension insurance scheme, the day after the end of this compulsory insurance. "

6. § 19a (3) Z 1 reads:

" 1.		in the absence of conditions; for persons paid with a cheque for services, the conditions shall be deemed to have expired on the expiry of the first calendar month if no service cheque has been redeemed for two consecutive calendar months "

7. § 19a (5) second sentence reads:

"In the past, they were not insured in the pension insurance scheme, or if they are insured on the basis of the cover of service cheques, they are the members of the pension insurance scheme of the workers."

8. § 30 (4), first half-sentence reads:

" For those according to § 8 paragraph 1 lit. c compulsory insured persons and for persons who are paid with a service cheque, the local jurisdiction of the area sickness insurance fund shall be determined according to the residence of the insured person; "

9. In § 35, para. 4, the point at the end of the lit. b by the expression "or" replaced and the following lit. c is added:

" (c)			if the employment relationship is subject to the Service Cheque Act. "

10. The following paragraph 6 is added to § 41:

" (6) The notification in accordance with § 35 para. 4 lit. c is fulfilled in the case of persons subject to the Service Check Act by the transmission of the service cheque as well as of any leaflet within the meaning of § 3 para. 3 DLSG. "

11. In § 53a (3), after the expression 'marginal employment relationships' the expression "according to this federal law or the service cheque law" inserted.

12. The text of § 85 will become the sales designation "(1)" , and the following paragraph 2 is added:

" (2) In the case of persons who are paid with a service check, entitlement to sickness insurance benefits shall be incurred only if the service cheques relevant to the existence of compulsory insurance are to be paid at the latest by the end of the period of for the next calendar month, unless the service taker has serious reasons for the delay in transmission. '

13. In the ninth section, the heading to Section Ib is:

"Special provisions relating to compulsory insurance in the case of double or multiple minor employment under this Federal Act or the Service Cheque Act"

14. In § 471f, after the expression "two or more marginal employment relationships" the expression "according to this federal law or the service cheque law" inserted.

15. In § 471g, after the expression "two or more marginal employment relationships" the expression "according to this federal law or the service cheque law" inserted.

16. The following sentence is added to § 471g:

"For persons who are paid with a service check, the special formalinsurance ends with the expiry of the first calendar month if no service check is redeemed for two consecutive calendar months."

17. In § 471h para. 1, after the expression "a marginal employment" the expression "according to this federal law or the service cheque law" inserted.

18. According to § 471l the following § 471m with headline is inserted:

" Contributions to persons subject to the Services Cheque Act

§ 471m. In the case of persons subject to the law on the provision of services cheques and in respect of which the remuneration exceeds the amount in accordance with § 5 (2) (2) (2) (2) (2) (2) (2) (2), the contributions shall be monthly by the competent health "

19. According to § 621, the following § 622 shall be inserted with the title:

" Final provisions on Art. 2 of the Federal Law BGBl. No 45/2005

§ 622. § § 4 (2), 5 (2), 12 (7), 19a (2), (3) (3) (1) and (5), 30 (4), (4) (4) (lit). b and c, 41 (6), 53a (3), (85), 471f, 471g, 471h and 471m together with the title and the title of Section Ib of the Ninth Part in the version of the Federal Law BGBl. I n ° 45/2005 will be 1. Jänner 2006 in force. "

Article 3

Change of Labour Market Policy-Finance Law

The Labour Market Policy-Financing Act (AMPFG), BGBl. No. 315/1994, as last amended by the Federal Law BGBl. I n ° 158/2004, shall be amended as follows:

1. § 1 para. 2 Z 12 reads:

" 12.		for the retribution of the personnel and material expenses of the District Health Insurance Funds according to the Service Scheckergesetz (DLSG), BGBl. I No 45/2005, and '

2. § 6 (2) and the previous paragraphs 3 and 4 are referred to as paragraphs 2 and 3.

(3) The following paragraph 28 is added to § 10:

" (28) § 1 para. 2 Z 12 and § 6 in the version of the Federal Law BGBl. I n ° 45/2005 will be 1. Jänner 2006 in force. "

Article 4

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 36/2005, is amended as follows:

1. § 41 (1) Z 3 reads:

" 3.		in the calendar year referred to in Article 69 (2), (3), (5), (6) or (7), "

2. In § 69, the following paragraph 7 is added:

" (7) In the case of payment of references within the meaning of the Act on Service Cheques, the Regional Sickness Insurance Funds have up to 31. To issue a wage bill (§ 84) for the following calendar year in order to take these remuneration into account in the apportionment procedure and to forward it to the tax office of the permanent establishment. In this payroll, a seventh of the paid-out remuneration is to be expunged as other reference in accordance with § 67 (1). A preliminary payroll tax deprivation has to be kept down. "

(3) In § 124b the following Z 121 is added:

" 121.		§ 41 (1) (3) and § 69 (7) in the version of the Federal Law BGBl. I n ° 45/2005 will be 1. Jänner 2006 in force. "

Article 5

Amendment of the Labour and Social Court Act

The Labor and Social Justice Act, BGBl. No. 104/1985 as last amended by the Federal Law BGBl. I n ° 82/2004, is hereby amended as follows:

1. In § 4 (1) (3), the point shall be replaced by a line-point and the following Z 4 shall be added:

" 4.		in the cases of Z 8, only the court, in whose sprengel
a)			the territorial sickness fund shall be situated, or
b)			the worker has his residence or habitual residence. "

2. In § 50 (1) (7), the point shall be replaced by a line-point and the following Z 8 shall be added:

" 8.		between employees and a regional health insurance fund on charges arising from the redemption of service cheques in accordance with the Service Check Act, BGBl. I No 45/2005. '

(3) The following paragraph 13 is added to § 98:

" (13) § 4 (1) and § 50 (1) in the version of the Federal Law BGBl. I n ° 45/2005 will be 1. Jänner 2006 in force. "

Fischer

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