Team (2013:948) On Support For The Short-Term Work

Original Language Title: Lag (2013:948) om stöd vid korttidsarbete

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2013:948

The scope of the law



section 1 the Employer has a right to assistance in the event of short-time work according to the

the provisions of this law.



The law's content



section 2 of this Bill provides for



– the employers covered by the Act (section 3),



– the meaning of certain expressions in this Act (section 4),



– When support for short-time work may be provided (§§ 5-8),



– conditions for tentative support (paragraphs 9-16),



– calculation of preliminary assistance (section 17),



– application for preliminary assistance (section 18),



– reconciliation of preliminary support (19-27 sections),



– notification of reconciliation (paragraphs 28 to 30),



– repayment obligation for irregular payments (section 31),



-crediting and debiting of the tax account (paragraphs 32 to 34),



– control (35 and 36 sections),



– supervisory authority (section 37), and



-Appeal (§ 38).



Which employers covered by the Act



section 3 of the Act applies to employers that are legal persons or

who are natural persons and conducting economic activities.



The law does not apply to



1. the State, counties, municipalities, municipal associations and

collaborative body,



2. legal entities over which the State, counties, municipalities,

Association of local authorities and co-operating units, individually or

together, has a direct or indirect legal

controlling interest, unless the activities relate

business, and



3. employers in the case of activities which are mainly

financed by public funds and where, according to a

public regulation is for the public to

provide the business.



The meaning of certain expressions in this Act



paragraph 4 for the purposes of this law, the following shall apply:



1. the normal working time is the time that a worker would

have worked, if he or she had not participated in the

short-time work. In the calculation of the normal working hours

shall not be taken of the absence.



2. Regular pay is the regular closing cash salary

to which the employee would have had support in a month if he

or she had not participated in short-time work. In the

regular wages are not included salary increases relating to time

After comparison month. Also not included salary for the part

that it exceeds the amount the Government determines. At

calculation of the annual salary shall not be taken of

absence. If the employee has participated in short-time work

during only a part of a month, the annual salary

the corresponding part.



3. Short-time work is work where working hours are shorter than the

regular working hours, or where partial exemption

introduced with the support of a central collective agreements, during a

limited period in response to an extremely deep

recession and wages therefore are lower than the regular

salary.



4. Eligibility is the period of time when support for the short-term work

shall be submitted in accordance with paragraphs 5-8.



5. Support month is the calendar month in which the employer is requesting

preliminary support for.



6. comparison month is the calendar month three

months before the month in which the Government provides for assistance in

short-time work shall be submitted in accordance with paragraph 5.



When support for short-time work may be



The Government's regulations on entitlement to support in

short-time work



§ 5 the Government may provide that support by

short-time work must be submitted.



Such regulations may be notified only if



1. There is a very deep recession or is

likely that such is imminent, and



2. the aid are not considered noteworthy extent prevent a

economically desirable structural transformation or cause

other significant socio-economic disadvantages.



Time period



section 6 of the Regulations under section 5 shall be for a period of 12

calendar months.



Extension of time period



section 7 if the conditions in paragraph 5 the second subparagraph are met, the

the period referred to in paragraph 6 may be extended once by twelve

calendar months.



Regulations of extension shall be notified at the earliest six

calendar months after the regulations according to § 5

It was announced.



New period of time



section 8 When such a period of time referred to in section 6 or 7 has passed

issued, paragraph 5 of the regulations refer to a time period

occurs at least 24 calendar months from the date when

the time period has expired.



Conditions for tentative support-common

provisions



Registration with the tax office



section 9 Provisional aid may be granted only to employers who

was registered as an employer with the tax agency under

comparison month and who is also registered as such when

application for tentative support.



Disqualification, or tax and fee liabilities



paragraph 10 of the Preliminary aid shall not be provided to employers who

have business or tax and fee liabilities

forwarded to the enforcement authority for the collection, when

application for such aid must be examined. The employer is a legal

person, or the natural persons who have a

significant influence in the business does not have the disqualification.



Requirements relating to workers



section 11 of the Preliminary aid may be granted only for workers



1. who was employed by the employer for the whole or a

part of the comparison month of the same or higher

employment rates that support a month,



2. for which the employer was required to support month

paying payroll taxes under social contribution code

(2000:980), and



3. who are not members of the employer's family.



Levels of working time and wage reduction



section 12 to provide the right to preliminary support to a

workers ' working hours reduction in participation in

short-time work during a contract period amount to



1.20% of normal working time,



2.40% of the regular working hours, or



3.60 per cent of normal working hours.



Have a central collective agreement about partial work relief

concluded, the labor exemption equivalent to working time reduction

under the first subparagraph.



section 13 to give the right to preliminary support to a

workers ' pay cut at participating in short term work

during a contract period amount to



1.12% of regular salary, if the working time reduction is

20 percent,



2.16% of regular salary, if the working time reduction is

40 per cent, or



3.20% of regular salary, if the working time reduction is

60 percent.



Support is not provided for the notice period



section 14 of the aid must not be granted for short term work

attributable to a worker's period of notice.



Conditions for tentative support when there is

collective agreements



section 15 to an employer shall be entitled to preliminary

assistance shall, subject to section 16, the following

prerequisites:



1. the employer shall be bound by a collective agreement on

short-time work concluded or approved by a central

workers ' organization.



2. the detailed conditions for the application of

short-time work and the workers shall be subject to

governed by a local collective agreements.



3. The working time and wage reduction, agreed to be

consistent with sections 12 and 13.



If there is no local party on the workers ' side, the

an agreement referred to in the first subparagraph 2 instead entered into between

the employer and the central workers ' organization.



Conditions for tentative support when there is no

collective agreements



section 16 to an employer that is not bound by such

the collective agreement referred to in section 15 shall be entitled to preliminary

support to the following prerequisites:



1. The employee's participation in short term work will be supported by

written agreement between the employer and the employee. A

such an agreement should be concluded after short-time work

actualized with the employer.



2. At least 70 percent of the workers in an operational unit

that meets the requirements under section 11 shall participate in eligible

short-time working subsidies a month.



3. The working time and wage reduction has been agreed to

be the same for all participating employees in the

operating the device.



4. The working hours and pay cut has been agreed to

be consistent with sections 12 and 13.



Calculation of preliminary support



section 17 of the basis for the preliminary support for a worker

with regard to the support month shall be calculated as follows.

The employee's regular pay will be multiplied by the

agreed working time reduction under section 12 of the

the contract period. This result shall be reduced in proportion to the

the number of whole days the employee has been absent from the

work in the part of the month to which the employee

participated in short-time work.



Tentative support paid by an amount equal to 43

per cent of the basis referred to in the first subparagraph.



Application for provisional support



section 18 an application for provisional aid shall be notified to

The tax agency within two calendar months from the expiry of the

support month. In other cases, support is not provided for

support month.



Reconciliation of preliminary support



The employer's obligation to make a declaration



Article 19 an employer who has a tentative support to do

a declaration under section 20.



Reconciliation will take place at the end of the third calendar month

from the time when an eligibility expired. If the employer

before this time for three consecutive

calendar months have not applied for provisional aid,

However, arises from the obligation to make a declaration at the

the end of the three-month period. The time when the

the obligation to make a reconciliation occurred, is a

the record time.



A period or such shorter period as the obligation to

make a reconciliation, is a reconciliation period.



What reconciliation means




20 § reconciliation means that the employer must, for each

workers as the preliminary support has meant, whether

the average working time and wage reduction that has

applied under each contract period

the record period consists of



1. corresponding to the same level as referred to in sections 12 and 13, and



2. supports the agreement in accordance with section 15 or 16.



Applied average working time reduction



section 21 of the applied average working time reduction

during a contract period is the reduction in working hours as a

workers have had or, if he or she has been

absent, would have had during the contract period.



The applied average working time reduction set out in

per cent of normal working hours.



section 22 When the applied average working time reduction

According to section 21 sets out for a worker, shall take into account

only to months or partial months during

the contract period for which preliminary support has been provided for

him or her.



The applied average working time reduction should be considered

correspond to a level under section 12 if it is at least as large as the

the percentages listed there for each level.



Applied average pay cut



section 23 of the applied average wage reduction during a

contract period is the reduction of the salary as a worker

have had or, if he or she has been absent,

would have had during the contract period.



The applied average wage reduction specified in percent

of the total of the annual salary during the contract period, rounded to the

the nearest whole number.



24 § When the applied average salary reduction in accordance with the

section 23 establishes for an employee, shall take into account only

to months or partial months during the term of

the preliminary support for him or her.



The applied average wage reduction should be considered

correspond to a level under section 13 if it is equal to the

percentages listed there for each level.



The repayment obligation for all preliminary support in certain

case



section 25 of the employer is obliged to pay back everything

tentative support paid for a worker

during the agreement period, if the applied average working time-

and the pay cut calculated on the months or parts of

months during the term for which preliminary support

for the worker's participation in short-term work not

corresponds to the same level as referred to in sections 12 and 13. The same

true if any of the specified conditions do not support the agreement

pursuant to section 15 or 16.



Calculation of the final support agreements adjusted during

contract period



section 26 of an employer who has received preliminary support is required

to pay back the difference between preliminary support and

Terminal support, if the preliminary support for a support month

calculated on a greater working time reduction than that provided

of the agreement as at the record date applies to

support month.



Final payments are calculated in the same way as preliminary

support, but based on the less working time reduction.



section 27 an employer who has received preliminary support has the right

to further support the difference between

preliminary support and terminal support, if tentative, support for

a payment month is calculated on a smaller working-time reduction

than that which results from the agreement at reconciliation time

apply for aid this month.



Final payments are calculated in the same way as preliminary

support, but based on the greater working time reduction.



Additional support shall not be granted to an employer who has

disqualification, or tax and fee liabilities

forwarded to the enforcement authority for the collection, when

the issue of such aid must be examined. The employer is a legal

person, or the natural persons who have a

significant influence in the business does not have the disqualification.



Notification of reconciliation



section 28 of the employer must assemble the amount which the employer

in the coming case is obliged to repay under 25

and 26 sections and is entitled under section 27 to a

net amount.



section 29 of an employer who is required to make a declaration

to give a notification of the reconciliation process. The notification shall be submitted

to the Swedish tax agency within two calendar months from

the record time. The notification shall state whether

the employer is obliged to pay back an amount after

compilation under section 28.



An employer who, pursuant to section 28 after compilation is

entitlement to additional support to request this in the notice of

the reconciliation process. Otherwise, you will not be paid any additional support

out of the reconciliation period.



If there are special reasons, will be deferred to give in

notification of reconciliation. If conditions have changed so

that there is no longer the conditions for deferral,

the period of grace recalled.



section 30 where a notification if reconciliation is not filed in due time,

the employer is required to pay back all the preliminary

aid. The same applies to an employer that the notification is not

specify the repayment obligation according to § 25 or 26 or

Specifies the repayable with too low amount.



The employer shall be wholly or partly exonerated from its

repayment obligation, if it is manifestly unfair to

the employer must pay back all tentative support.



The repayment obligation for irregular payments



31 § employers by providing incorrect information

or in any other way have caused that support provided on

improper basis or with an excessive amount,

repayment required for that which has been paid for

much.



For assistance in other cases submitted on the incorrect basis or with a

for the high amount, the employer is obliged to repay

only if the latter have recognised or reasonably ought to have known,

the error.



Crediting and debiting of the tax account



32 § Preliminary support and additional support to tillgodoföras

employer tax account by crediting in such that

referred to in Chapter 61. section 1 of the tax Procedure Act (2011:1244).



The aid shall be credited to the employer's tax account on 12 in

a month after the decision for payment has been made, with

except for January, when the aid instead will be credited to the

17 and in August the 12 or 17.



section 33 If an employer is obliged to refund under this

law, the tax office may decide to recover the amount. A

such decision shall indicate the amount

the employer must pay back and when the amount was last to

paid.



Last date of payment shall be determined to the 12 or 26 of

one month, in January on 17 or 26, in August 12, 17

or 26 and december 12 or 27, and at the earliest 30

days after the decision.



The amount that the employer is obliged to pay back

to charge such a tax referred to in Chapter 61. 1 §

tax Procedure Act (2011:1244).



34 § in the case of aid under this law relates to what is being said in

tax Procedure Act (2011:1244) if



1. contributions to the special account for the

tax payments in Chapter 62. section 2,



2. offsetting of 62. 11-14 § §,



3. any tax or fee that is paid in Chapter 62. section 15,



4. paid-in amount has not been credited to any

in Chapter 62. § 19,



5. payment of taxes and fees in chapter 63. 2,

4 to 6, 8 to 10, 13, 15, 16, 22 and 23 sections,



6. reimbursement of taxes and fees in Chapter 64. 2, 4, 9

and 10 sections,



7. interest in Chapter 65. 2 – 4, 7, 8, 13 and 16 and 18 sections,



8. the decision is enforceable in 68. section 1,



9. recovery of 70 chapters, and



10. other provisions on enforcement in Chapter 71.



A claim under this Act shall, for the purposes of the law

(1982:188) concerning the limitation of tax assets, etc. is considered to

be such a claim which has been imposed under

tax procedure law.



Control



35 section an employer who has applied for or received support to provide

The Swedish tax authority an opportunity to review the activity with respect

on the employer's right to support and supply the information

needed for the review.



36 § the Swedish tax authority may submit to an employer to discharge

their obligations under section 35.



An injunction may be subject to a penalty. An injunction may

not, however, be combined with a penalty if there is reason to believe

to the one who is put to have committed an offence that is

as a criminal offence, and the injunction relating to the investigation of a matter

in connection with the alleged offence.



Supervisory authority



37 § Matters under this Act, except for the matters referred to in paragraphs 5 to 8,

examined by the tax agency.



Appeal



38 § Decision under this Act may be appealed to the General

Administrative Court. Leave to appeal is required at

appeal to the administrative court. Decisions referred to in paragraphs 5 to 8 and

decisions on such a deferral, as referred to in chapter 63. section 23 of the

tax Procedure Act (2011:1244) may not be appealed.