Verordnung des Bundesministers für Soziales, Gesundheit, Pflege und Konsumentenschutz betreffend § 148j Abs. 3 BSVG (Rentenabfertigungsverordnung)
604. Verordnung des Bundesministers für Soziales, Gesundheit, Pflege und Konsumentenschutz betreffend § 148j Abs. 3 BSVG (Rentenabfertigungsverordnung) Auf Grund der §§ 148j Abs. 3 und 387 Abs. 2 des Bauern-Sozialversicherungsgesetz (BSVG), BGBl. Nr. 559/1978, zuletzt geändert durch das Bundesgesetzblatt BGBl. I Nr. 238/2021, wird verordnet:
Abfertigungshöhe§ 1.
Das Abfertigungskapital nach § 148j Abs. 3 BSVG ist wie folgt zu errechnen:
1. | Es gebührt ein altersunabhängiger Betrag in der Höhe vom fünffachen Jahresausmaß der Betriebsrente. Als Jahresausmaß der abzufertigenden Betriebsrente gilt der 14-fache Monatsbetrag der Betriebsrente einschließlich der Zusatzrente für Schwerversehrte nach § 149f BSVG zum Zeitpunkt des Wegfalls der Betriebsrente nach § 148i BSVG. |
2. | Zu diesem Betrag gebührt ein Zuschlag, welcher gemäß § 2 zu berechnen ist. Das Ergebnis dieser Berechnung ergibt ? auf Cent gerundet ? die Höhe des Abfertigungskapitals. |
Zuschlag zur Abfertigung§ 2.
Zur Abfertigung nach § 1 gebührt ein Zuschlag im Ausmaß von 2 % pro Jahr der voraussichtlich verbleibenden...
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