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Labour Law Amendment Act 2004 - Sräg 2004

Original Language Title: Sozialrechts-Änderungsgesetz 2004 - SRÄG 2004

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105. Federal law amending the General Social Security Act, the Industrial Social Security Act, the Farmers ' Social Insurance Act and the Health and Social Protection Act (Social Law Amendment Act 2004). -SRÄG 2004)

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 No 78/2004, shall be amended as follows:

1. § 31 (3) Z 12 lit. b is:

" (b)

Yellow box (yellow box): This area includes those proprietary medicinal products that have a significant additional therapeutic benefit for patients and patients and who, for medical or health reasons, do not have to be treated in the same way as the green area. Medicinal products of this area are subject to the medical approval of the principal and supervisory service of the social security institutions in accordance with the provisions of the directive pursuant to § 31 (5) (13). If the inclusion of proprietary medicinal products in this area also refers to certain uses (e.g. groups of diseases, medical specialist groups, age levels of patient (s), quantity limitation or pharmaceutical form), the physician may Authorisation of the principal and supervisory service shall be replaced by a subsequent check on compliance with the intended use. In order to safeguard the financial balance of the social security system, a social security institution for a proprietary medicinal product of that area may not be charged at most the determined EU average price. "

(2) In § 31 (5) Z 13, the following half-sentence shall be inserted before the last half-sentence:

" For proprietary medicinal products in the yellow area of the refund code, which are subject to subsequent control in place of the medical authorization of the principal and control noisy service, a uniform documentation shall be provided under these guidelines. To establish compliance with a framework agreement or regulation in accordance with section 609 (9); "

The first sentence of Article 74 (1) reads as follows:

" The contribution shall be for the calendar month

1.

in accordance with § 8 (1) Z 3 lit. a and b partially insured self-employed persons to 6,93 €;

2.

in the case of persons insured under Article 8 (1) (3) (e), (g) and (j), to € 1.75. '

4. In § 264 (1) (1) (1), the expression "Invalidity" by the expression "Invalidity (old age) pension" replaced.

5. The following paragraph 5 is added to § 343:

" (5) In accordance with Section 350 (3), if the contractual relationship is terminated due to violation of the obligation to comply with the obligation and documentation requirements for the prescription of proprietary medicinal products, the dismissal of the contract may, by way of derogation from paragraph 4, be ineffectual only. shall be declared if a prior obligation imposed by the insurance institution for repeated infringements of the documentation requirements has not been breached. "

6. The following sentences are added to Section 350 (3):

" If the approval of proprietary medicinal products in the yellow area of the refund code is determined by the subsequent control according to § 31 (3) Z 12 lit. b), the admissibility of the prescription at the expense of the social insurance institutions depends on the implementation of a documentation (§ 31 para. 5 Z 13) on the existence and observance of the particular uses. In the case of prescriptions without or with defective documentation, the doctor must be shown to warn the doctor; if the injury is repeated, the social insurance institution shall be responsible for the costs of the proprietary medicinal products from the prescribing physician/from the doctor. to replace prescribing doctor. If the replacement does not take place instead of or after repeated infringement of the documentation requirements, the doctor may apply for a limited period of time up to the duration of three medicinal products of the yellow area of the refund code. years. "

7. In § 447g (10) the expression " annually until the 31. October, for the first time in the calendar year 1999 to 31. October 2000 " by the expression " every fifth calendar year, beginning with the calendar year 2005, up to the 31. October " replaced.

8. § 459c reads:

" § 459c. (1) In accordance with the conditions laid down in paragraph 3, the Federal Tax Authorities of the Federal Government shall, on request, submit the following data to the institutions of the pension insurance separately, according to service providers:

1.

gross salary (§ 25 EStG 1988) and other references (§ 67 para. 1 to 8 EStG 1988) of the widow (of the widow) in the last two calendar years prior to the date of death of the insured person;

2.

the gross salary (§ 25 EStG 1988) and the other references (§ 67 para. 1 to 8 EStG 1988) of the deceased person in the last two calendar years before the date of his death.

(2) The transmitted data may only be used for the determination of the stock and the extent of a widower (widower) pension under this federal law.

(3) The procedure for the transmission and the date of the first transmission shall be by the Federal Minister of Finance in agreement with the Federal Minister for Social Security, Generations and Consumer Protection in accordance with the technical and technical requirements. organisational possibilities.

(4) For the purposes of determining the amount of widows (widows) pension as an insurance institution within the meaning of § 321, Jene entities which are competent to carry out the legislation referred to in § 264 (5) shall apply. "

9. In § 460 (4a) of the first half-sentence, the expression "§ 427 (1) Z 4 to 7" by the expression "§ 427 (1) Z 3 to 5" replaced.

10. According to Section 607 (9), the following paragraph 9a is inserted:

" (9a) For persons who on the reporting date (section 223 (2)) according to para. 9, 10, 12 to 14, 20 or 22 the eligibility requirements for early retirement pension for long periods of insurance (early retirement age pension for long insurance periods) , § § 254 (1) Z 3, 271 (1) (3) and 279 (1) (3) shall continue to be applied in the version as amended on 31 December 2003. "

11. In § 609 (7), the expression "and" at the end of the Z 7 and the point at the end of the Z 8 respectively, replaced by a dash; the following Z 9 shall be added:

" 9.

expenditure incurred in connection with

a)

the additional administrative costs due to the EU enlargement on 1 May 2004 and

b)

the arrangements for the establishment of pension accounts. "

12. In § 609 (9), the expression "the main association, in agreement with the Federal Minister for Health and Women, has the right to determine the principles of the authorization of the head and the control of the law" by the expression " the Federal Minister for Health and Women's Office empowers the principles of the approval of the principal and the supervisory authorities, in particular the implementation of the collection of the principal and the control of the approval, as well as the subsequent control and the Principles of documentation pursuant to section 350 (3), to be regulated by regulation " replaced.

13. In § 609 (9), the second and third sentences are replaced by the following sentences:

" A framework agreement concluded after the entry into force of the Regulation and its incorporation into the overall contracts can only be applied after the Regulation has not been implemented in force. For the purposes of the implementation of the collection of the authorization for the principal and the supervisory authorities as well as the subsequent control in accordance with Section 350 (3), the main association, together with the social insurance institutions, has until 31 December 2004 to have the necessary Conditions to be created. "

14. The following sentence shall be added to section 609 (14):

" In the Rules of Procedure according to § 351g, the transfer of a proprietary medicinal product into the yellow or green area of the refund code may be subject to a shortened procedure, in particular also without referral to the Commission for the Evaluation of Medicinal products and to the Exclusion of legal proceedings against the Independent Remedies Commission. "

Section 609 (19) reads as follows:

" (19) In order to safeguard the financial balance of the social security system, the companies entitled to pay shall, beginning with the year 2004 up to and including 2006, have an annual rebate in respect of the social security system in question. The amount of 2% of the annual turnover of the medicinal product which they receive on the account of sickness insurance institutions shall be granted. For each company, a base amount of two million euros will be disregarded. This amount is subject to an annual valorisation on the basis of the increases in the health insurance funds of the health insurance institutions. For the year 2004, the sum of the transfers is EUR 23 million in a flat-rate way. A first Alisting shall be due on 1 July 2004, and the settlement shall be made as soon as possible after the end of the calendar year concerned. A further aconation is 10. January 2005 is due, as a further consequence of the due date of the 1st April and the 1st of April. October. The invoicing and collection of the amount shall be made by the main body, acting on behalf of and on behalf of the health insurance institutions. "

16. In accordance with § 614, the following § 615 shall be added together with the heading:

" Final provisions on Art. 1 of the Social Rights Amendment Act 2004, BGBl. I No 105

§ 615. (1) It shall enter into force:

1.

1 July 2004 § § 264 (1) Z 1, 447g (10), 459c, 607 (9a) and 609 (7) (7) to (9) in the version of the Federal Law BGBl (Federal Law Gazette). I No 105/2004;

2.

with 1. Jänner 2005 § § 74 (1) and 460 (4a) in the version of the Federal Law BGBl. I No 105/2004;

3.

Retroactive with 1. January 2004 § § 31 para. 3 Z 12 lit. b and subsection 5 Z 13, 343 (5) and 350 (3) in the version of the Federal Law BGBl. I No 105/2004;

4.

retroactively with 31 December 2003 § 609 (9), (14) and (19) in the version of the Federal Law BGBl. I No 105/2004.

(2) The following health insurance institutions shall receive payments from the compensation fund of the health insurance institutions in accordance with § 447a of the following amount:

1.

Wiener Gebietskrankenkasse

32 237 374,74

2.

Lower Austrian territorial health insurance

50 524 734,29 €

3.

Burgenland District Health Insurance

3 383 505,28 €

4.

Oberösterreichische Gebietskrankenkasse

59 129 455,25 €

5.

Steiermärkische Gebietskrankenkasse

16 542 755,44 €

6.

Kärntner District Health Insurance

7 644 563,10 €

7.

Salzburger territorial health insurance

25 224 285,24 €

8.

Tiroler Gebietskrankenkasse

10 047 516,09 €

9.

Vorarlberg Regional Health Insurance Fund

14 413 390,76 €

10.

Insurance institution of the Austrian mining industry

6 450 096,98 €

11.

Insurance institution of the Austrian Railways

25 574 348,91 €

12.

Insurance institution in the public sector

49 615 110.88 €

13.

Social security institution of the commercial economy

85 238 286.00 €

14.

Social security institution of the farmers

6 331 384,38 €

These claims of the health insurance institutions are subject to interest rates. The interest rate shall be calculated on the basis of the interest rate generated by the European Central Bank for the deposit facility in each case, increased by 0.8 percentage points.

(3) The payments referred to in paragraph 2 shall be made in accordance with the conditions laid down in the following resources, which shall be paid to the compensation fund:

1.

on the basis of § 1 of the Health and Social Protection Area-Aid Law, BGBl. No 746/1996, in the period from 2004 to 2007, respectively, of 69 million. € 21 343 741,58; € and 2008;

2.

on the basis of the repayments of the loans granted by the following health insurance institutions in the years 2005 to 2007:

a.

Wiener Gebietskrankenkasse

58 605 171,00 €

b.

Burgenland District Health Insurance

5 242 898,00 €

c.

Steiermärkische Gebietskrankenkasse

23 469 518.00 €

d.

Kärntner District Health Insurance

22 426 428,00 €

e.

Tiroler Gebietskrankenkasse

16 854 133,00 €

F.

Social security institution of the farmers

45 401 852,00 €

(4) The following health insurance institutions shall be transferred in 2004 to the following partial amounts of the payments referred to in paragraph 2 from the funds referred to in paragraph 3 Z 1:

1.

Lower Austrian territorial health insurance

9 203 662.00 €

2.

Oberösterreichische Gebietskrankenkasse

11 742 606.00 €

3.

Salzburger territorial health insurance

5 395 255,00 €

4.

Vorarlberg Regional Health Insurance Fund

4 574 348,00 €

5.

Insurance institution of the Austrian mining industry

1 586 841,00 €

6.

Insurance institution of the Austrian Railways

5 395 255,00 €

7.

Insurance institution in the public sector

8 251 558,00 €

8.

Social security institution of the commercial economy

22 850 475,00 €

(5) The following health insurance institutions shall be transferred in 2005 to the following sub-amounts of the payments referred to in paragraph 2 from the appropriations referred to in paragraph 3 (1) and (2) of this Article:

1.

Lower Austrian territorial health insurance

13 834 390,00 €

2.

Oberösterreichische Gebietskrankenkasse

17 650 765,00 €

3.

Salzburger territorial health insurance

8 109 807,00 €

4.

Vorarlberg Regional Health Insurance Fund

825 978.00 €

5.

Insurance institution for railways and mining

10 495 042.00 €

6.

Insurance institution in the public sector

12 403 249,00 €

7.

Social security institution of the commercial economy

34 347 436,00 €

(6) The following health insurance institutions shall, in 2006, transfer the following partial amounts of the payments referred to in paragraph 2 from the funds referred to in paragraph 3 Z 1 as a priority before the other health insurance institutions referred to in paragraph 2:

1.

Lower Austrian territorial health insurance

5 961 948,00 €

2.

Oberösterreichische Gebietskrankenkasse

7 606 629,00 €

3.

Salzburger territorial health insurance

3 494 938,00 €

4.

Insurance institution for railways and mining

4 522 862.00 €

5.

Insurance institution in the public sector

5 345 193,00 €

6.

Social security institution of the commercial economy

14 802 089,00 €

(7) In 2006, the following sub-amounts of the payments referred to in paragraph 2 shall be transferred from the funds referred to in paragraph 3 Z 1 to the following health insurance institutions, following the credit transfers as referred to in paragraph 6, and Z 2:

1.

Wiener Gebietskrankenkasse

10 306 954,00 €

2.

Lower Austrian territorial health insurance

6 881 902,00 €

3.

Burgenland District Health Insurance

1 081 778,00 €

4.

Oberösterreichische Gebietskrankenkasse

7 075 240,00 €

5.

Steiermärkische Gebietskrankenkasse

5 289 059,00 €

6.

Kärntner District Health Insurance

2 444 121,00 €

7.

Salzburger territorial health insurance

2 629 472,00 €

8.

Tiroler Gebietskrankenkasse

3 212 401,00 €

9.

Insurance institution for railways and mining

3 205 023,00 €

10.

Insurance institution in the public sector

7 550 235.00 €

11.

Social security institution of the commercial economy

4 232 551.00 €

12.

Social security institution of the farmers

2 024 272,00 €

(8) The following health insurance institutions shall be transferred in 2007 to the following sub-amounts of the payments referred to in paragraph 2 from the appropriations referred to in paragraph 3 (1) and (2) of this Article:

1.

Wiener Gebietskrankenkasse

17 997 349,00 €

2.

Lower Austrian territorial health insurance

12 016 741,00 €

3.

Burgenland District Health Insurance

1 888 932,00 €

4.

Oberösterreichische Gebietskrankenkasse

12 354 335,00 €

5.

Steiermärkische Gebietskrankenkasse

9 235 419.00 €

6.

Kärntner District Health Insurance

4 267 770,00 €

7.

Salzburger territorial health insurance

4 591 417,00 €

8.

Tiroler Gebietskrankenkasse

5 609 290,00 €

9.

Insurance institution for railways and mining

5 596 407,00 €

10.

Insurance institution in the public sector

13 183 740,00 €

11.

Social security institution of the commercial economy

7 390 613,00 €

12.

Social security institution of the farmers

3 534 654,00 €

(9) The following health insurance institutions shall be transferred in 2008 to the following partial amounts of the payments referred to in paragraph 2 from the appropriations provided for in paragraph 3 Z 1:

1.

Wiener Gebietskrankenkasse

3 933 071,74 €

2.

Lower Austrian territorial health insurance

2 626 091,29 €

3.

Burgenland District Health Insurance

412 795,28 €

4.

Oberösterreichische Gebietskrankenkasse

2 699 880,25 €

5.

Steiermärkische Gebietskrankenkasse

2 018 277,44 €

6.

Kärntner District Health Insurance

932 672,10 €

7.

Salzburger territorial health insurance

1 003 396,24 €

8.

Tiroler Gebietskrankenkasse

1 225 825.09 €

9.

Insurance institution for railways and mining

1 223 015,89

10.

Insurance institution in the public sector

2 881 135,88 €

11.

Social security institution of the commercial economy

1 615 122.00 €

12.

Social security institution of the farmers

772 458,38 €

(10) The full benefit of the payment pursuant to para. 2 to the Vorarlberg Regional Sickness Insurance Fund must be carried out by 30 April 2005, with the offsetting in accordance with Article 447a (3) for the year 2004 to the extent of EUR 5 886 427 and 2005 in the case of the payment of the payment of the payment of the payment pursuant to Section 447a (3) of the The amount of € 3 126 638 is permitted. In addition, any kind of offsetting in connection with the payments referred to in paragraph 2, in particular also with the partial payments according to paragraphs 4 to 9, is excluded.

(11) The transfers referred to in paragraphs 4 to 9 to the health insurance institutions shall be made at the same time and at the same level as the proportion of the partial amounts to each other. "

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 No 78/2004, shall be amended as follows:

1. § 4 (1) Z 7 lit. b is:

" (b)

which has reached the standard retirement age (§ 130 para. 1) or "

2. § 5 para. 2 second sentence reads:

" Regulations on the basis of this application may be retroactive with 1. Jänner 2000 will be adopted. "

Section 25 (6a) reads as follows:

" (6a) On request, the contribution bases in the pension insurance scheme in the calendar year of the first entry of compulsory insurance pursuant to § 2 (1) (1) (1) to (4) and the following two calendar years shall be applied to the current calendar years. Increase the maximum rate of contribution (maximum contribution bases on the occasion of investment in green business). Such a request shall be made by the insured person or by the insured person. Survivors at the latest at the same time as the pension application or within a longer period of time, granted by the insurance institution, whereby a revaluation (§ 108c ASVG) corresponding to the time storage of the contribution payment has to be made. "

4. In § 145 (1) (1) (1), the expression "Employment incapacity" by the expression "Disability (age) pension" replaced.

5. § 229d reads:

" § 229d. (1) In accordance with the provisions of paragraph 3, the federal tax authorities shall, on request, submit the following data to the insurance institution separately, according to service providers:

1.

gross salary (§ 25 EStG 1988) and other references (§ 67 para. 1 to 8 EStG 1988) of the widow (of the widow) in the last two calendar years prior to the date of death of the insured person;

2.

the gross salary (§ 25 EStG 1988) and the other references (§ 67 para. 1 to 8 EStG 1988) of the deceased person in the last two calendar years before the date of his death.

(2) The transmitted data may only be used for the determination of the stock and the extent of a widower (widower) pension under this federal law.

(3) The procedure for the transmission and the date of the first transmission shall be by the Federal Minister of Finance in agreement with the Federal Minister for Social Security, Generations and Consumer Protection in accordance with the technical and technical requirements. organisational possibilities.

(4) For the purposes of determining the amount of widows (widows) pension as an insurance institution within the meaning of § 183, Jene entities which are competent to carry out the legislation referred to in § 145 (5) shall apply. "

6. § 294 (1) (2) and (2) (2) (2) are repealed.

7. In § 298 (2) (2) (2), the term " "and paragraph 6" .

8. According to Article 298 (9), the following paragraph 9a is inserted:

" (9a) For persons who meet the eligibility requirements for early retirement at long periods of insurance on the reporting date (Section 113 (2)) pursuant to para. 9, 10, 12, 13 or 13a, § 132 (1) (3) (3) shall be applied on 31 December 2003. shall continue to be applied. "

9. In accordance with § 304, the following § 305 and heading is inserted:

" Final provision on Art. 2 of the Social Rights Amendment Act 2004, BGBl. I No 105

§ 305. § § 4 (1) Z 7 lit. b, 5 (2), 25 (6a), 145 (1) Z 1, 229d and 298 (2) (2) and (9a) in the version of the Federal Law BGBl (Federal Law Gazette). I No 105/2004 shall enter into force on 1 July 2004. '

Article 3

Amendment of the Farmers-Social Security Act

The farmers social security law, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I No 78/2004, shall be amended as follows:

(1) The following sentence shall be added to § 20a:

"Revenue from services provided on a self-cost basis and without offsetting own labour force, and from leases in the framework of inter-company cooperation shall be excluded from the obligation to record."

2. § 20b (1) Z 3 reads as follows:

" 3.

Pay for the performance delivered. "

3. In § 23 para. 10 lit. a is the expression "1 950,70 € (minimum contribution basis)" by the expression "1 950,70 € (minimum contribution basis) in pension insurance and 1 096,42 € (minimum contribution basis) in health insurance" replaced.

4. In § 24 (1) the expression "5.9 vH" by the expression "6,8%" replaced.

5. In § 30 (1), the expression "§ 23." by the expression " § 23 with the proviso that in the case of the option pursuant to section 23 (1a) the minimum contribution basis in the health insurance according to § 23 (10) (10) (lit). a first sentence of second half-sentence shall be used " replaced.

6. In § 136 (1) (1) (1), the expression "Employment incapacity" by the expression "Disability (age) pension" replaced.

(7) The following paragraph 6 is added to § 204:

"(6) The insurance institution is authorised to transfer funds from the general provisions of the accident insurance scheme to the general provisions of the sickness insurance scheme on a yearly basis."

8. § 217b reads:

" § 217b. (1) In accordance with the provisions of paragraph 3, the federal tax authorities shall, on request, submit the following data to the insurance institution separately, according to service providers:

1.

gross salary (§ 25 EStG 1988) and other references (§ 67 para. 1 to 8 EStG 1988) of the widow (of the widow) in the last two calendar years prior to the date of death of the insured person;

2.

the gross salary (§ 25 EStG 1988) and the other references (§ 67 para. 1 to 8 EStG 1988) of the deceased person in the last two calendar years before the date of his death.

(2) The transmitted data may only be used for the determination of the stock and the extent of a widower (widower) pension under this federal law.

(3) The procedure for the transmission and the date of the first transmission shall be by the Federal Minister of Finance in agreement with the Federal Minister for Social Security, Generations and Consumer Protection in accordance with the technical and technical requirements. organisational possibilities.

(4) For the purposes of determining the amount of widows (widows) pension as an insurance institution within the meaning of § 171, Jene entities which are responsible for the implementation of the legislation referred to in § 136 (5) shall apply. "

9. § 280 (5) is repealed.

10. In accordance with § 287 (9), the following paragraph 9a is inserted:

" (9a) For persons who meet the eligibility requirements for early retirement in the case of a long period of insurance on the reporting date (§ 104 (2)) pursuant to para. 9, 10, 12, 13 or 13a, § 123 (1) Z 3 shall be applicable on 31 December 2003. shall continue to be applied. "

11. In accordance with § 293, the following § 294 shall be added together with the heading:

" Final provisions on Art. 3 of the Social Rights Amendment Act 2004, BGBl. I No 105

§ 294. (1) It shall enter into force:

1.

With 1 July 2004, § § 136 (1) Z 1, 217b and 287 (9a) in the version of the Federal Law BGBl. I No 105/2004;

2.

with 1. October 2004 § 24 para. 1 in the version of the Federal Law BGBl. I No 105/2004;

3.

with 1. January 2005 § § 20a, 20b, 23 Abs. 10 lit. a, 30 Abs. 1 und 204 Abs. 6 und die Z 3.2 und 5 in der Anlage 2 in der Version des Bundesgesetz BGBl. I No 105/2004.

(2) Section 280 (5) shall expire at the end of 31 December 2004.

(3) § § 20a, 20b, 23 Abs. 10 lit. a, 30 Abs. 1 as well as the Z 3.2 and 5 in Appendix 2 in the version of the Federal Law BGBl. I No For the first time, xx/2004 shall apply to the 2004 contribution year.

(4) Persons who are exempt from health insurance in accordance with § § 262 (3) and 277 (5) on 30 September 2004 shall remain from 1. Only if the contribution basis for the holding does not exceed the amount of € 1 015, 2004 only. This is the case for the assessment of the management conditions of the compulsory insurance, which existed on 30 May 2004. "

12. In Appendix 2, Z 3.2.1 and 3.2.2 shall be replaced by the following Z 3.2:

" 3.2

personal services with or without Section 23 (1) Z 3

Operating resources for other countries (forst)

Holdings including the activity as an operator in the

Framework of a machine and operating aid ring as well as

Wood accordiator/in "

13. The Z 5 in Appendix 2 is:

" 5.

Private room rental according to Art. III of Section 23 (1) Z 3

B-VG-Novelle 1974, BGBl. No. 444 in conjunction with

§ 2 para. 1 Z 9 or § 143 Z 8 GewO 1994, insofar as these

in the specific form of the holiday on the farm

(Section 148c (2) (11)), and as an economic

Unit with the peasant holding shall be understood as:

Application of a one-time free amount of € 3 700 per year "

Article 4

Amendment of the Health and Social Sector-Aid Law

The federal law, which regulates health and social aid, BGBl. No 746/1996, as last amended by the Federal Law BGBl. I No 71/2003, shall be amended as follows:

1. In § 1 (2), the last sentence is deleted and the following sentences are added:

" This percentage is to be determined by the Federal Minister of Finance and the Federal Minister for Health and Women's Affairs by Regulation. This Regulation may also provide for shares in the compensation fund of the health insurance institutions (§ 447a of the ASVG) and individual social insurance institutions to be paid to the compensation fund of 4.3% on the basis of the total amount of the compensation fund. Claims of the health insurance institutions according to paragraph 1 are to be transferred in whole or in part with an amount to be determined in the regulation. "

2. The previous text of § 16 receives the sales designation "(1)" ; the following paragraph 2 is added:

" (2) § 1 para. 2 in the version of the Federal Law BGBl. I No 105/2004 shall apply to periods after 31 December 2003. '

Fischer

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