V Administration of the fund

Section 11
Administrative bodies

The fund’s governing bodies are the fund’s AGM and Board.

The fund’s highest decision-making power is exercised by the fund members’ meeting. The fund’s Board decides the time and place of the meeting.

Each representative present at a meeting of the fund has one (1) vote. In the event of a tie the matter is decided by drawing lots, though in other matters the chairman has the casting vote.

Section 12
Fund’s AGM

The unemployment fund’s AGM is held each year no later than the end of May on a date, in a place and in a manner decided upon by the Board.

At the AGM:

  1. the Board’s annual report and auditors’ report for the previous year is presented
  2. the financial statements for the previous year are approved
  3. any necessary administrative or accounting action as well as the processing of the results for the accounting period are decided upon
  4. the granting of discharge of liability is decided
  5. the fees of members of the administrative bodies and auditors are decided
  6. the chairman of the Board is elected when the chairman is due to retire;
  7. the Board members who will replace those due to retire and their personal deputies are elected;
  8. the auditors are elected;
    An auditing entity and one APA auditor are elected as auditors. No deputy auditors are elected.
  9. the criteria for the membership fee are determined
  10. the principles underlying investment are decided
    and
  11. other matters advised for discussion in the notice to attend the meeting are dealt with.

Matters other than those mentioned above may not be finally decided at the meeting.

Section 13
Extraordinary meeting of the fund

An extraordinary meeting of the fund must be held if:

  1. the fund’s Board considers it necessary
  2. it is required by the Financial Supervisory Authority or by the auditors if the audit they have performed gives cause for one to be held
    or
  3. it is requested in writing by at least one tenth of the members to deal with a specific matter.

If the number of members of the fund falls below the limit specified in the Unemployment Funds Act, an extraordinary meeting of the fund must be convened immediately to decide whether the operations of the fund should be continued or not, and what actions must be taken in these cases.

If the fund’s Board refuses to convene an extraordinary meeting of the fund for no legitimate reason, the authority supervising the fund must send out a notice.

The notice to attend must advise the matters to be dealt with. Matters other than those mentioned in the notice to attend may not be finally decided at the meeting.

Section 14
Fund’s Board

The fund’s Board consists of a chairman and 12 regular members, with 12 personal deputy members, who must be members of the fund and have reached the age of 18. Those elected to the Board must be members of the fund, he/she must be at least 18 years old and he/she must meet the reputability requirements of Board members set out in the Unemployment Funds Act.  The fund may require that, before being elected to the Board, the person confirms at the meeting of the fund that he/she meets the reputability requirements set out in the Unemployment Funds Act, if this has been notified in advance in the invitation to the meeting of the fund.

The term of the chairman, members and deputy members is three (3) years, with one third (1/3) of the members retiring annually.

The Board elects a deputy chairman from among its members.

An AGM or extraordinary meeting of the fund will elect a new member for the remaining term in place of a Board member or deputy member that has resigned or been expelled.

The Board may elect a working committee whose tasks it specifies separately.

Section 15
Work of the Board

The Board meets when the chairman, or deputy chairman when he/she is prevented, sends out a notice to attend. The Board has a quorum when the chairman or deputy chairman and at least six (6) members are present or attend the meeting remotely.

A decision of the Board is based on the majority opinion. In the event of a tie the matter is decided by drawing lots, though in other matters the chairman has the casting vote. However, when making decisions on the investment of funds a qualified majority of two thirds is required.

A member of the Board may not participate in the processing of a matter concerning his/her relationship with the fund or that is otherwise in his/her private interest.

The Board meeting must keep minutes which must be examined by no later than the following Board meeting.

Section 16
Duties of the Board

It is the Board’s task:

  1. to call meetings of the fund at least 2 weeks beforehand in accordance with section 19, subsection 1, and to prepare matters for discussion at the meeting;
  2. to ensure that the fund’s affairs are dealt with in accordance with the law, official regulations, the rules of the fund, the decisions taken at meetings of the fund, and the operating procedures confirmed by it;
  3. to ensure that the fund has a functioning management system with clearly defined responsibilities;
  4. to approve a continuity plan and written policies on the fund’s internal control, risk management system, organisation of internal audit, compensation and outsourcing of functions;
  5. to decide how to invest the fund’s assets in a lucrative and secure manner in accordance with the principles approved at a meeting of the fund and to develop an annual investment plan;
  6. to determine the principles to be followed during the payment of benefits;
  7. to determine the principles by which the fund provides services that promote employment to members, and the target group of the services, if the meeting of the fund has decided to offer these services to members;
  8. to employ and dismiss the fund’s manager and decide on his/her terms and conditions of employment
  9. to appoint a deputy to the fund manager;
  10. to supervise the keeping of the register of members
  11. to ensure that the fund’s accounts are in accordance with the law, good practice and the fund’s practices
  12. to issue a written statement to the meeting of the fund on the proposals that the auditors or members of the fund wish to bring before the meeting;
  13. to prepare the financial statements and the Board’s annual report and give them to the auditors no later than one month before the meeting of the fund at which the matter of the approval of the financial statements is to be discussed. The annual report must contain a proposal by the Board regarding what to do about any surplus or deficit,
  14. to produce a budget and action plan for the following year;
  15. to make a proposal each year to the Financial Supervisory Authority on the amount of the membership fee;
  16. to authorise the fund manager to make an annual application for financial contributions to the Ministry of Social Affairs and Health in accordance with the Unemployment Funds Act;
  17. to decide whether to take out a loan as described in section 20
  18. if necessary to give authorisation to sign for the fund; and
  19. to decide on all other matters that are not otherwise provided for in the law, degrees, authoritative regulations or these rules.

Section 17
Fund manager and his/her duties

The person officially responsible for the fund is the fund manager. It is the fund manager’s task:

  1. to supervise the payment of benefits and other practical activities of the fund;
  2. to be responsible for the fund’s office, management of finances, cash flow and accounts
  3. to prepare the matters to be discussed at the working committee meetings. If a matter is not prepared at a working committee meeting prior to being discussed in the Board, then the matters to be discussed at the Board meetings shall be prepared.
  4. to provide the Board and its members with the information necessary to carry out the duties of the Board and to implement the Board’s and the working committee’s decisions;
  5. to send the Ministry of Social Affairs and Health an annual application for financial contributions as referred to in the Unemployment Funds Act;
  6. to approve new members and expel members of the fund;
  7. to make remarks and issue warnings in the situations referred to in section 4,
  8. to take on and expel members of the fund
  9. to discharge any other duties as instructed by the Board or as required by these rules.

Section 18
Signing for the fund

The chairman of the Board or the fund manager or any other person specially authorised by the Board for the task are entitled to sign for the fund.

The fund manager decides upon the rights to sign for the fund necessary for dealing with the benefits referred to in section 1, paragraph 3 of these rules, the decisions taken and applications for write-off.

However, in the case of debt instruments, the chairman of the Board and the fund manager, or the chairman of the Board or fund manager plus one other Board member, need to sign for the fund together.

A decision of the unemployment fund can be signed electronically.

Section 19
Notices to attend meetings and information for members

Notices to attend meetings and other information for members concerning the fund are published in one or more newsletters circulated among the members or are brought to the attention of members in some other manner decided by the Board at least 2 weeks before the proper due date.

The Board’s annual report, financial statements and auditors’ report with its opinions must be available to the members of the fund to view in the fund’s office at least a week before the fund’s AGM.

Section 20
Taking out loans

The fund’s Board has the right to decide whether to take out temporary loans, short-term loans, long-term loans and credit facilities solely for the purpose of payment of the benefits referred to in these rules when there are insufficient funds available for this purpose.

The Board may also decide to open an account with credit facility for the management of the fund’s liquidity, and to use financial agreements or lease agreements in the acquisition of fixed assets.

Section 21
Accounting period

The unemployment fund’s accounting period is one calendar year.

The financial statements, which consist of the profit and loss account, balance sheet, attachments and annual report, must be ready no later than the end of March.

Section 22
Equalisation fund

The unemployment fund’s fund is an equalisation fund, where the annual surplus is transferred to the equalisation fund.

Section 23
Covering a deficit

If the financial statements show a deficit, a maximum of 50% of the equalisation fund can be used to cover it.

If the deficit cannot be covered as set out in subsection 1, it is covered using the assets of the unemployment fund’s backup fund and state assets in the form of an additional contribution, as set out  in the Unemployment Funds Act.

Section 24
Investment activities

The funds of the fund must be invested in a lucrative and secure manner, in such a way that the fund’s liquidity is secured.