Presentation by the Minister of Social Affairs and health, provides for a change of generation in the agricultural entrepreneurs of 28 December 1990, the Pension Act (449/1990) in accordance with article 44: definitions article 1 for the purposes of this regulation, 1) generation of the pension law of the farmers ' Pension Act (1317/90) and the retired generation pension in accordance with the law;
2) on the farm it is the farm in order to obtain a pension;
3 upon a commitment by the Pensions Act, section 10) of the transferee's undertaking referred to in paragraph 1; and 4) institution to farmers ' social insurance institution.
With the requirements of section 2 of the pension, the pension under section 5 of the Act referred to in paragraph 3 shall increase the income of the transferor other than the farm economy is also open in the company or limited partnership, the company received a profit-sharing to the extent that the profit-share is not included in the donor's income tax under the State for tax purposes. For the purposes of this law, may be other than the farm economy, the result obtained from the requirement to obtain the donor's income tax to be deducted to reduce travel costs resulted from the State.
section 3 of the Pension Act, section 10, subsection 1, the distance between the housing referred to in paragraph 3, it is considered appropriate, if the transferee's place of residence is located in the rural economic development Act (1295/90) referred to in subsection 1 of section 11, and up to five miles away from the farm economy.
Specific reasons housing distance may be somewhat longer than provided for in subparagraph (1).
section 4 If the farm will be handed over to the pension provided for in article 10 of the law as intended, together with thousands of entrepreneurs jointly in two to the successor must undertake to keep extending the period of validity of the commitment of the farm holding non-dual.
section 5 (temporary number/1472) where it is considered a pension under section 11 of the Act, pursuant to jatkamiskelpoiseksi, provided that the farm is also a professional fishing or reindeer herding, the successor to the activity in question is a commitment to extending the period of validity of the commitment at least to the same extent as the farm at the time of delivery.
(5) (a) section (temporary number/1472) of the Pension Act, section 11, subsection 1, extending the eligibility referred to in paragraph 2 shall be addressed to the calculation, which shall be drawn up for five years from the year following the date on which the surrender of the farm. The statement shall be drawn up for each calendar year in accordance with the following formula: calculation of the Agricultural income + income + land of forestry and forest management credits for interest and principal as well as investment-agriculture and forestry on the interest rates for loans-taxes on Agriculture and forestry-agriculture and forestry, the financing of income = agriculture and forestry of the debt repayments-cash agricultural and forestry residues, = the rest of the company, the transferee's other revenue cash residue + + the transferee's other income taxes borne by the purchaser of the interest rates for loans, and payments-the amount to be reserved for the household and the risk of the economy as a whole, and will permit the safe residue = Statement comes up with so that 1) agriculture and forestry as well as other investments to go trough enough;
2) future income and cost factors in the määrätettäessä is used in accordance with the generally accepted development reviews;
3) conversion are taken into account only if the successor's plan can be considered as a viable means for his professional approach, or on the basis of professionalism and farm conditions;
4) agricultural revenue and expenditure shall be included in the farm economy of the income tax Act (543/67);
5) in terms of revenue will be taken into account in agriculture and forestry income in the calculation of the financing of not more than the amount of sustainable harvesting of the forest;
6) the rest of the company the cash amount of residue shall be calculated according to the same principles as the cash amount of residue from agriculture and forestry;
7) as an income to be taken into account only the transferee's other pysyväisluonteisesta income receipts; the income of the transferee's spouse and 8), taxes, and credits will be taken into account only in the case that he is.
The statement shall be drawn up by the pension accounting of two calendar years prior to the date of the information, or any other reliable, on the basis of a report to be held. The documents, which the main input data for the calculation to occur, must be attached to the statement.
section 5 (b) (temporary number/1472) Farm is a jatkamiskelpoinen pension under section 11 of the Act, within the meaning of article 5 (a), if the calculation under and its annexed documents can be used to show that during the period in which the statement is drawn up) land-forest revenue is $ 95 000 per annum average at least;
2) agricultural and forestry residues, as well as the cash value of the average is positive throughout the period that the last three financial years for the calendar year in isolation;
the risk for the household and the community views be given 3), the amount of money each year, at least 60 000 marks, if the persons to whom the farm released is one, 80, 000 mark, if there are two of them, the 100 000 mark, if there are three, and 120, 000 mark, if there are four of them; and 4) the average of the economy as a whole a positive cash residue above, as referred to in paragraph 2.
Application for section 6 of the Pension the pension is applied for pension in a form acceptable to it. The application must be accompanied by the statement of the institution.
The application for the pension to the Secretary of agriculture or be forwarded to the rural district, in the territory of which the farm is located, or the insurance institution or its authorized agent.
If the application is submitted to the rural district or retirement, or its agent, the application has to be transferred to the Secretary of agriculture to the person concerned without delay. The Secretary of agriculture shall forward the application to the receipt of the conditions of the pension insurance institution of documents in the statement. Section 36 of the pension law in the cases referred to in paragraph 2 of the Secretary of agriculture shall, however, be sent the dossier statement to the relevant rural district.
section 7 of the application shall be deemed to have been filed on the date on which it is issued or received by mail to the section 6 of the application to the recipient.
Unless the applicant, within a reasonable time provided for him by the Secretary of agriculture, the rural district, provide farm to the Government or the social insurance institution of Finland, as requested by the application, the application shall be deemed to have been concluded required further clarification, only then, when a statement is received within the time that it is requested.
The application for the payment of pensions to the pension and social insurance institution under section 8 of the application without delay after receiving the necessary have to resolve pension statements and reports.
2 this article is repealed L:lla 30.12.2004/1390.
section 9 of the Pension will be paid on a monthly basis the applicant to choose the Bank to the account of his ilmoittamalleen.
section 10 of the Finnish social insurance institution, the rural district and the agricultural Secretary may, where indispensable, require the eläkkeensaajalta proof that he continued to fill the requirements for a pension. If a pensioner is not provided in the said report to him within a reasonable period of time, the institution may decide that the pension is suspended until the report has been submitted.
Article 11 the right to a pension shall cease in the pensioner's death following the beginning of the month.
The obligation in article 12 of the Pensioner is required to notify the pension institution: 1) to the fact that he has been granted under section 21 of the Pension Act of the pension as referred to in sub-section 1;
2) ryhtymisestään in gainful employment, which earned income is not less than 24 of the pension law: an amount of money equal to the amount referred to in paragraph 1;
3. a change in the conditions of work and the farm so), that the main responsibility for the farm economy in pursuit of the law must be regarded as pension within the meaning of article 25, to lean to the pensioner;
4) ryhtymisestään to agriculture, professional fishing or reindeer herding for its own account or for the account of the common; and 5 a change in family relations, pension) Act under section 16, according to the amount of the pension is affected.
section 13 if the transferee to suspend the fulfilment of the commitment to proceed, he must immediately inform the pension institution. It is also to inform the transferee's retirement, if he intends to continue under the undertaking to release from their land plot or the rest of the region.
Miscellaneous provisions article 14 of the basic amount may be charged to the pension, the pension provided for in article 43 of the law referred to in the insurance payments without the consent of more than one-third of the pension payable to the pensioner's at any given time. The recovery of insurance premiums due to the reduction of the pension, it is considered the oldest on the perimiskelpoista at any given time, and the insurance fee still to be paid.
When the issue of the Pension Board, article 15 of the resolution essentially depends on the provisions adopted pursuant to the Pension Act or the application of the provisions of the present or of the members of at least one, must be in the farmers ' Social Insurance Act (459/69) the person referred to in subparagraph (1).
section 16 of the
The social insurance institution shall, without delay, inform the pension in the manner prescribed by the Security Agency, the beginning and end of this pension. The social insurance institution shall also be the Centre of the pension security of other's generational data on pension security, as the Central pension security Institute in more detail.
section 17 (21 July 2006/614) section 17 is repealed by L:lla on 21 July 2006/614.
the social insurance institution under section 18 If the delivery is otherwise, at least in part, the processing of data or the weight of the koneellisessa method, it can be a signature to mark the machine.
section 19 (temporary number/1472) section 19 is repealed by A temporary number/1472.
Article 20 entry into force This Regulation shall enter into force on 1 January 1991.
This regulation is complied with, mutatis mutandis, where the change of generation have been awarded a pension under the Pension Act in the agricultural entrepreneurs of the basis of the transfer of the farm prior to 1991.
The change of the date of entry into force of the acts and application: temporary number/1472: This Regulation shall enter into force on 1 January 1994.
30.12.2004/1390: this law shall enter into force on 1 January 2005.
The provisions of this Act concerning the limitation period of a claim shall also apply before the entry into force of the law, being made a claim. Such a limitation period of a claim shall be calculated by taking into consideration the entry into force of the law prior to the expiration time. The balance will expire, however, under this law, not earlier than three years after the entry into force of the law, at the time of entry into force of this Act, unless it is expire in accordance with the provisions in force prior to that.
This Act repeals the agricultural entrepreneurs of the generation of the pension on 28 December 1990 and Regulation (1326/1990) section 8:2.
THEY'RE 192/2004 MmVM 11/2004, EV 215/2004 on 21 July 2006/614: this law shall enter into force on 27 July 2006.
This Act 15 section and section 23 shall apply to any industry that have occurred prior to the entry into force of this law. This section 26 of the Act may also be applied prior to the entry into force of this law and a recent price change of generation.
Notwithstanding the provisions of the employee's pension or retirement fund under section 9 of the law provides, this Act 43 the reference in subparagraph (1) of the employee's pension or retirement fund law, article 125 shall be so applied that law the limitation period referred to in paragraph shall be five years as from 1 January 2007. Similarly, this law provided for in the third paragraph of section 30 of the limitation period shall apply with effect from 1 January 2007. The calculation of the time limits referred to above will also take into account the part of the period elapsed before the entry into force of this law.
This Act repeals the agricultural entrepreneurs of the generation of the pension on 28 December 1990 and Regulation (1326/1990), section 17.
THEY 34/2006, MmVM PeVL 18/8/2006, 2006, EV 91/2006