|Chapter 1||Conditions for grants|
|Chapter 2||Local authority's case processing|
|Chapter 3||Calculation of grants|
|Chapter 4||Information to be employed by the self-employed person|
|Chapter 5||Cancellation of appropriations, repayment of benefits, abuses, etc.|
|Chapter 6||Entry into force|
Confession of grants to self-employed persons with reduced employability
In accordance with section 70 g (s), 6, in the law of active employment, cf. Law Order no. 706 of 28. June 2012, as amended by law no. 1380 of 23. December 2012 :
Conditions for grants
§ 1. Self-employed persons shall be required to obtain a grant under Section 70 and in the field of active employment performance,
1) have a lasting and significant reduction in working capacity in relation to the work of the self-employed person,
2) harness its ability to work fully within the company,
3) operate as a main occupation here in the country during the whole period of the grant ;
4) be under the age of retirement, cf. § 1 a in Social Security Act,
5) prior to the grant of the grant, the self-employed person has been operating for at least 30 hours a week for at least 12 months within the last 24 months, and
6) not receive the following services :
a) early retirement pensions, in the case of social pension or law of the highest, middle, increased general and general early retirement, etc.,
b) support for self-employed activities under section 65 of the Act of Active Social Policy, and
c) Parretire in accordance with Chapter 11 a law on unemployment insurance and so on or flexible in accordance with the law on the Merge allowance.
Paragraph 2. In the assessment of the employment requirement in accordance with paragraph 1. 1, no. 5 have been fulfilled, disregarded from periods of up to two years in which benefits have been paid under the law on sickness benefits and on the right to leave and day allowance on maternity leave, or where compensation has been paid for lost work after Section 42 of the Act of Law service to persons who provide a sick child in the home of a sick child under the age of 18, or where the provision of care has been granted in accordance with section 119 of the Social Service Act, to a person who wants to die in his own home. The periods referred to shall result in an extension of the period of the 24 months.
Definition of self-employed persons
§ 2. In the assessment of whether a person is an independent contractor, the rules in sections 2 and 3 shall apply in the notice of the operation of self-employment, cf. however, paragraph 1 2.
Paragraph 2. Where an agreement has been reached between spouses both participating in the operation of the one or both business activities attributed to the fiscal effect, as defined in the operation of the single person or the business. the section 25 A, paragraph of the source tax. 7, the subject is covered by the rules on flex jobs for employees in Chapter 13, in the law on active employment. If there is no such agreement, they shall be subject to the rule set out in paragraph 1. 1.
Paragraph 3. In assessing whether a person operates as a main occupation, the rules laid down in Chapter 3 are applied in the notice of the operation of self-employed activities.
Local authority's case processing
§ 3. The municipality shall be awarded in accordance with section 70 g of the active employment contribution of five years to persons operating in self-employment as a general occupation in this country, having a lasting and significant working capacity in relation to the work of : the company, cf. however, paragraph 1 2.
Paragraph 2. The local authority shall, before the end of the five-year grant period, after paragraph 1. 1 decision shall be taken on the independence of a new grant period of five years or the grant of the subsidy shall be granted in a self-employed person.
Paragraph 3. Compenes the municipality that a self-employed person who receives grants in accordance with paragraph 1. 1, no longer satisfy the conditions for the grant of the subsidy, the municipality shall decide on this.
§ 4. The municipality must follow up on changes in the situation of the self-employed person after two and a half years and prepare a status after 4 1/2 years of subsidies.
Paragraph 2. The follow-up after two and a half years must be carried out by a personal call and must include the municipality's assessment of whether the self-employed person still complies with the conditions for receiving subsidies after paragraph 1 (1). 1.
Paragraph 3. The local authorities shall assess whether the self-employed person may be granted a new five-year grant in accordance with Section 3 (2), in the context of the preparation of the status of four and a half years. 1.
§ 5. The local authority must provide the case for the rehabilitation team in accordance with section 3, cf. Section 25 a in the liability and management of the active employment effort, cf. however, paragraph 1 Two and three.
Paragraph 2. The local authority shall not refer the case to the rehabilitation team in the context of a decision to grant a new subsidy period, cf. Section 3, paragraph 3. 2, a decision on termination of subsidies, cf. Section 3, paragraph 3. 3, or by follow-up and status after section 4, cf. however, paragraph 1 3.
Paragraph 3. The municipality can no matter where they go 2 submit the case to the rehabilitation team if the municipality assesses the need for it.
Payment of grants
§ 6. The municipality shall pay monthly 1/12 of the subsidy directly to the self-employed person outside the company ' s accounts. The subsidy shall be paid to the beneficiary ' s Nemkonto (Easy account).
Paragraph 2. The subsidy should be considered to be used to compensate for the additional cost of the self-employed by carrying out the tasks that the self-employed in question will not be able to perform or to compensate for the loss of income that the reduced capacity of work is to blame.
Calculation of grants
Amount of the grant
§ 7. The subsidy amounts to a $127,000-dollar basis. (2013 level) per Years. The basic amount shall be reduced by 30 percent by a calculated annual income in the company, on the one hand, and on the second working income during the calculation period.
Paragraph 2. The amount of the subsidy is calculated once a year and is applicable to a calendar year at a time, cf. however, paragraph 1 3.
Paragraph 3. The municipality must make a new calculation of the subsidy if changes are made to the taxable income which has been responsible for the calculation of the subsidy. The local authority must at the same time determine whether the change will result in a repayment or repayment of payments made.
Annual income and income
§ 8. The annual income shall be calculated annually as the average of the revenue in the two best full financial years that have been completed before 1. Noir of the year in question and in the last three years, cf. however, paragraph 1 2. A company ' s first full financial year may be on more or less than 12 months. A subsequent financial year may be less than 12 months in the accounting period of the financial year. However, a financial year shall always be at least 26 weeks.
Paragraph 2. In this year, the subsidy will be awarded as the average of the revenue in the two best financial years that have been completed before the grant of the subsidy and in the last three years.
Paragraph 3. In determining whether three cohesive financial years are available, see the full financial year. paragraph 1 and 2, the financial year for which the self-employed person received sickness benefits, maternity benefits, partial retirement benefits or unemployment benefits or unemployment during temporary cessation of the main occupation.
Paragraph 4. If there are not two full financial years within the last three years, the subsidy shall be calculated from the company ' s financial year. If there is no financial year which can be used for calculation, the grant is fixed at 0 kr.
§ 9. The labor income is calculated as the average of the annual work income during the period that underlies the calculation of the annual income of the undertaking, cf. § 8.
Paragraph 2. The value of the work income is comprised of earnings reported to the income register, cf. the law on an income register and other work income in accordance with paragraph 1. 3.
Paragraph 3. Self-employed persons must inform the municipality of labour income during the calculation period, which shall not be reported to the income register.
§ 10. The annual income is based on the company's tax surplus / deficit before interest and other financial items. The amount shall correspond to what is stated in the selflate and latest annual tax return, cf. However, section 11. The amount of the proceeds / deficit shall be attributed to the profits of the undertaking and deducted from the amount of the company ' s primary operation in the case of the company ' s primary operation. § 12, however. Health benefits must form part of the basis of the calculation.
Paragraph 2. If the company has been driven as an equity or anpartmental company, the calculation of the annual income is done on the basis of the tax revenue / deficit of the company before interest and other financial items. The beneficiary and the possible spouse ' s share of the company ' s regulated profits / deficits are attributed to occupational services received from the company.
Paragraph 3. If the company ' s taxable income is dealt with or otherwise estimated by the tax authorities, the income from the income may not form the basis for calculating the income.
Paragraph 4. For the calculation of the amount of the grant of the grant, 1 shall set the annual income of DKK 0 kr. This year, when the year's income is negative.
Paragraph 5. Working income, which is part of the annual income of the company, does not reduce the subsidy as a second working income.
Paragraph 6. Information referred to in paragraph 1 1 and 2 shall be given by the self-employed person on a table drawn up by the municipality. The self-employed person shall each year before 1. Notice to the municipality's new statement.
Paragraph 7. The schema, cf. paragraph 6, must be certified by a state sautorised or registered auditor.
§ 11. If the company has been driven as a single-person company, the beneficiary may choose to have the annual income calculated on the basis of the most recent annual statements for the arithmetic years. The annual income is calculated from the company's tax surplus / deficit before interest and other financial items. If the company's profit / deficit is dealt with or otherwise estimated by the tax authorities, this cannot be used as a basis for calculation. Health benefits received in the calculation year shall be given.
Paragraph 2. For the inventory of paragraph 1. 1 shall declare independent traders to agree that the company ' s tax surplus / deficit according to the annual tax return is due to the calculation and that the amounts shall be exclusively for the main employment of the self-employed person, self-employed.
Paragraph 3. Pict in accordance with paragraph 1 1 is carried out by a self-employed person on a schedule drawn up by the municipality. The self-employed person shall each year before 1. Notice to the municipality's new statement.
§ 12. In the case of spouses of self-employment as a general occupation, the basis for each spouse shall constitute 50% of the spouses. of the total annual income, cf. § 8 (3) One and two.
Paragraph 2. If the consignee ' s spouse has only participated in a part of the selected financial year, the basis for the beneficiary shall constitute a proportionate share of the total annual income, cf. paragraph 1.
Paragraph 3. A financial year shall be used only when self-employed persons have participated in the operations of the establishment as a main occupation throughout the financial year.
Paragraph 4. Where the beneficiary ' s spouse has been engaged in the establishment, without having been in the main occupation of the person concerned, a deduction shall be deductible from the beneficiary ' s calculation basis for the part of the income obtained from the spouse ' s income, working performance.
Information to be employed by the self-employed person
§ 13. The self-employed person must demonstrate to the municipality that the person concerned takes part in the operation of the establishment and that the working conditions are organised in accordance with the reduced capacity to work.
Paragraph 2. The self-employed person shall be obliged to notify the municipality on matters of importance to the grant of the subsidy, including any subsequent modification to the taxable income which has formed the basis for the calculation of the subsidy.
Paragraph 3. The self-employed person shall give the municipality the information necessary to enable the municipality to assess whether the person is running the company.
Paragraph 4. It is also a prerequisite for the payment of aid in the form of grants, that profits and losses from the undertaking shall be reported to customs and tax administration and that the establishment supplies goods or services for remuneration.
Paragraph 5. The self-employed person is obliged to inform the municipality of labour income which does not appear in the income register and which are not the operation of the self-employed person.
Cancellation of appropriations, repayment of benefits, abuses, etc.
§ 14. A self-employed person who receives grants after Article 3 has a duty to inform the municipality of matters that affect the right to the subsidy, including any changes to the taxable income which has formed the basis for the calculation of the subsidy.
Paragraph 2. The local authority may decide that the grant is either not eligible for payment or that grant should be repaid if :
1) the self-employed person has issued an untrue declaration of conditions which are important in obtaining the right to obtain grants as independent or to retain the right to do so ;
2) the self-employed intentionally intentionally, that has the same meaning as referred to in paragraph 1. 1, or
3) the self-employed person realized or should have realised that the receipt of the subsidy was unjustified.
Entry into force
§ 15. The announcement will enter into force on the 19th. January 2013 and has effect from 1. January 2013.
The retention of Phase and Recruitment, 17. January 2013
/ Kirsten Brix Pedersen