§ 81. Amendment of Income Tax Act

Subsection 20 (1) of the Income Tax Act (RT I 1999, 101, 903; 2001, 11, 49; 16, 69; 50, 283; 59, 359; 79, 480; 91, 544; 2002, 23, 131; 41, 253; 44, 284; 47, 297; 62, 377; 111, 662; 2003, 18, 105) is amended and worded as follows:

“(1)      Income tax is charged on benefits for temporary incapacity for work paid on the basis of the Health Insurance Act (RT I 2002, 62, 377).”

 

§ 82. Amendment of Estonian Health Insurance Fund Act

The Estonian Health Insurance Fund Act (RT I 2000, 57, 374; 2002, 57, 357; 62, 377) is amended as follows:

1)         in the entire text of the Act, the words “health service” [raviteenus] are substituted by the words “health service” [tervishoiuteenus] in the appropriate case form;

2)         in subsection 2 (1), the words “Republic of Estonia Health Insurance Act (RT 1991, 23, 272; RT I 1999, 7, 113; 29, 397)” are substituted by the words “Health Insurance Act (RT I 2002, 62, 377)”, and in the entire text of the Act, the words “Republic of Estonia Health Insurance Act” are substituted by the words “Health Insurance Act” in the appropriate case form;

3)         clause 2 (2) 3) is amended and worded as follows:

“3)       maintain the health insurance database in accordance with the Personal Data Protection Act (RT I 1996, 48, 944; 1998, 59, 941; 111, 1833; 2000, 50, 317; 92, 597; 104, 685; 2001, 50, 283) and the Databases Act (RT I 1997, 28, 423; 1998, 36/37, 552; 1999, 10, 155; 2000, 50, 317; 57, 373; 92, 597; 2001, 7, 17; 17, 77) for the purpose of granting health insurance benefits and performing other functions arising from this Act and the Health Insurance Act;”;

4)         clause 3 5) is repealed;

5)         subsection 4 (2) is amended and worded as follows:

“(2)      If a payer of social tax has been in arrears with social tax for at least 14 calendar days and the tax arrears are not subject to payment in instalments, the health insurance fund may collect the costs which the health insurance fund has incurred upon payment of health insurance benefits to the insured person from the payer of social tax for the benefit of the health insurance fund. The payment of such costs does not release the payer of social tax from the duty to pay social tax.”;

6)         clause 5 (4) 2) is amended and worded as follows:

“2)       the legislative acts regulating the reference prices or maximum rates of health insurance benefits established by the Government of the Republic or the Minister of Social Affairs or the price agreements entered into do not enable the health insurance fund to perform its contractual obligations or to pay health insurance benefits.”;

7)         clause 12 (1) 2) is amended and worded as follows:

“2)       after hearing the opinion of the management board, make a proposal to the Minister of Social Affairs to make a proposal to the Government of the Republic for establishment or amendment of the list of health services of the health insurance fund;”;

8)         clauses 2¹)–2³) are added to subsection 12 (1) in the following wording:

“2¹)      approve the maximum length of a waiting list;

2²)        make a proposal to the Minister of Social Affairs for establishment of the list of medical devices of the health insurance fund;

2³)        approve the standard conditions of a contract specified in subsection 22 (1) of the Health Insurance Act and the bases for assessment of the circumstances provided for in subsection 36 (4) of the Health Insurance Act;”;

9)         clause 12 (1) 5) is amended and worded as follows:

“5)       establish the statutes for the maintenance of the health insurance database on the proposal of the management board;”;

10)       subsection 17 (1) is amended and worded as follows:

“(1)      The decisions of the supervisory board shall be adopted at a meeting or without calling a meeting. The deputy chairman of the supervisory board shall be elected and the decisions provided for in clauses 12 (1) 2¹), 2²), 3), 8) and 10) of this Act shall be adopted only at a meeting of the supervisory board.”;

11)       subsection 17 (5) is amended and worded as follows:

“(5)      A decision of the supervisory board is adopted if more than one-half of the members of the supervisory board with the right to vote who are participating in the meeting of the supervisory board vote in favour. The consent of at least two-thirds of the members of the supervisory board participating in the meeting of the supervisory board and the presence of the chairman of the supervisory board is necessary for a decision provided for in clause 12 (1) 3), 8) or 10) of this Act to be adopted. The consent of the chairman of the supervisory board is necessary for a decision prescribed in clause 12 (1) 2¹) or 3) of this Act to be adopted.”;

12)       in subsection 36 (7), the words “expenditure relating to the maintenance of the health insurance fund” are substituted by the words “operating expenses of the health insurance fund”;

13)       subsection 37 (1) is amended and worded as follows:

“(1)      The cash reserves of the health insurance fund are the liquid financial assets of the health insurance fund, except the assets representing the legal reserve, which are used for directing the cash-flows of the health insurance fund.”;

14)       subsections 37 (2) and (3) are repealed;

15)       section 39¹ is added to the Act in the following wording:

“§ 39¹. Risk reserve

(1)        The risk reserve of the health insurance fund is the reserve formed from the budgetary funds of the health insurance fund in order to minimise the risks arising for the health insurance system from the obligations assumed.

(2)        The size of the risk reserve shall be 2 per cent of the health insurance budget of the health insurance fund.

(3)        The funds of the risk reserve may be used upon a decision of the supervisory board of the health insurance fund.”