Bundesgesetz, mit dem das Arbeitsmarktservicegesetz geändert wird
51. Bundesgesetz, mit dem das Arbeitsmarktservicegesetz geändert wird
Der Nationalrat hat beschlossen:
Das Arbeitsmarktservicegesetz, BGBl. Nr. 313/1994, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 16/2020, wird wie folgt geändert:
1. Im § 37b Abs. 2 zweiter Satz lautet:
?Durch die Vereinbarung muss zumindest hinsichtlich des von der Kurzarbeit erfassten Beschäftigtenstandes sichergestellt sein, dass während der Kurzarbeit und in einem allenfalls darüber hinaus zusätzlich vereinbarten Zeitraum nach deren Beendigung der Beschäftigtenstand aufrechterhalten wird, es sei denn, dass die regionale Organisation des Arbeitsmarktservice in besonderen Fällen eine Ausnahme bewilligt.?
2. § 37b Abs. 5 lautet:
?(5) Die Kurzarbeitsunterstützung gilt für die Lohnsteuer als steuerpflichtiger Lohn und für sonstige Abgaben und Beihilfen auf Grund bundesgesetzlicher Vorschriften als Entgelt. Während des Bezuges der Kurzarbeitsunterstützung richten sich die Beiträge und die Leistungen der Sozialversicherung nach der letzten Beitragsgrundlage vor Eintritt der Kurzarbeit, wenn diese höher ist als die aktuelle Beitragsgrundlage. Die auf den Arbeitnehmer entfallenden Sozialversicherungsbeiträge sowie sonstige auf den Arbeitnehmer entfallende Beiträge auf Grund bundes- oder landesgesetzlicher Vorschriften zwischen dieser erhöhten Beitragsgrundlage und der aktuellen Beitragsgrundlage trägt der Arbeitgeber allein. § 12 Abs. 2 des Bauarbeiter-Schlechtwetterentschädigungsgesetzes (BSchEG), BGBl. Nr. 129/1957, bleibt davon unberührt. Eine Kommunalsteuer hat der Arbeitgeber für die Kurzarbeitsunterstützung nicht zu entrichten.?
3. § 37b Abs. 6 lautet:
?(6) Soweit in der Vereinbarung gemäß Abs. 1 Z 3 ein Mindestnettoentgelt entsprechend einer in der Richtlinie gemäß Abs. 4 gewährleisteten Nettoersatzrate zugesagt wird, erfüllt der Arbeitgeber Vereinbarung und...
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