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X K|    K|Ӟ  19.gr.K|Ӟ݌    Ќ   J    Je  Rtturforeldrisfullunmitilsorgarstyrks.Je݌    Ќ    y ForeldrisemhefurveriWfullunmia.m.k.sexmnuWisWustu12mnuWumfyrir   barnsmissiogstaWistkrfurumnmsframvinduYeimtmasjlfstWanrtttilsorgarstyrks wO  alltaWsexmnuWifrYeimdegisemYaWverWurfyrirbarnsmissi.Foreldriskalleggjafram B  staWfestingufrviWkomandisk;laumaWYaWhafiveriWskrWfulltnmoghafistaWistkrfur    umnmsframvinduYeimtma.HeimilteraWtakatillittilstundunarnmsstaWnms   rangursYsk;lannsembarnsmissirsrstaW. {   y Rtturtilsorgarstyrksskv.1.mgr.stofnastviWbarnsmissiogfellurniWur24mnuWum nF sWar. 9 K|    K|  20.gr.K|݌  Ќ   J    J+  RtturforeldristilsorgarstyrksvegnaandvanafWingareWaf;sturlts.J+U݌ r Ќ    y ForeldrisjlfstWanrtttilsorgarstyrksalltaWYrjmnuWifrYeimdegierandvana e= fWingsrstaWeftir22viknameWgngu.SumaWrWaf;sturlteftir18viknameWgngu 0 foreldrisjlfstWanrtttilsorgarstyrksalltaWtvomnuWifrYeimdegisemf;sturltiW  srstaW.   y Rtturtilsorgarstyrksskv.1.mgr.stofnastviWandvanafWingueftir22viknameWgngu i eWaf;sturlteftir18viknameWgnguogfellurniWur24mnuWumsWar. \4  y TmalengdmeWgnguskv.1.mgr.skalstaWfestmeWvottorWisrfrWilknisogskal ' VinnumlastofnunberastfrumritafvottorWinu.HafiforeldrarekkiveriWhjskapeWaskrWri  sambWviWandvanafWingueWaf;sturltskv.1.mgr.skuluupplUsingarumforeldranajafn  framtkomaframvottorWinu. `  K|    K|m  21.gr.K|m݌ " Ќ   J    J  UndanYgurfrskilyrWiumfulltnm.J)݌ # Ќ    y HeimilteraWgreiWaforeldrisorgarstyrkskv.19.gr.YrttfyriraWskilyrWiumfulltnm  $ a.m.k.sexmnuWisWustu12mnuWumfyrirbarnsmissisekkiuppfyllthafiforeldriveriW !W% samfelldustarfiinnlendumvinnumarkaWi,sbr.einnig2.mgr.13.gr.,framaWYvaWnmiW J""& h;fstendahafisamfelltstarfognmvaraWa.m.k.sexmnuWi. #'  y HeimilteraWgreiWaforeldrisorgarstyrksemnmsmanniYegarforeldriWhefurlokiWa.m.k. #( einnarannarnmiskv.19.gr.oghefursWanveriWsamfelldustarfiinnlendumvinnu $ ) markaWiendahafinmogsamfelltstarfvaraWa.m.k.sexmnuWi. v%N!*  y HeimilteraWgreiWaforeldrisorgarstyrksemnmsmanniYrttfyriraWYaWuppfylliekki A&"+ skilyrWiumfulltnmviWbarnsmissi,endasforeldrisWustunnnmsinsoglj;staWviW  '",  komandieraWljkanmimeWpr;fgrWu. 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J""&  y AWYvmarkisemnauWsynlegtervegnaeftirlitsmeWframkvmdlagaYessara,m.a.tilaW #' tryggjaaWforeldrifiekkihrrigreiWslursorgarleyfieWahrrisorgarstyrkenYvber #( samkvmtkvWumlaganna,erheimiltviWvinnslupers;nuupplUsinga,sbr.3.mgr.,aW $ ) samkeyraupplUsingarVinnumlastofnunarviWupplUsingarfrskattyfirvldumumtekjur v%N!* foreldrisrskattframtlum,staWgreiWsluskrogtryggingagjaldsskrfyrirYaWtmabilsem A&"+ foreldrinUtirrttsinntilsorgarleyfiseWasorgarstyrks.SlkarsamkeyrslurskulugerWarn  '",  YessaWupplUsingarsusendarmillistofnanaumframYaWsemnauWsynlegtertilskoWunar '#- fyrirframskilgreinduathugunarefni.&   AWWruleytiferummeWferWpers;nuupplUsingasam ( kvmtlgumumpers;nuverndog'(^Ԁvinnslupers;nuupplUsinga.   y KomiframviWeftirlitmeWlgumYessumaWtlamegiaWforeldrihafifengiWhrri  greiWslursorgarleyfieWahrrisorgarstyrkenYvbarsamkvmtkvWumlagaYessaraskal a Vinnumlastofnun;skaeftiraWviWkomandiforeldrisUniframmeWskriflegumggnumaW T, svohafiekkiveriW.VinnumlastofnunerheimiltaW;skaeftirstaWfestingufrvinnuveitanda  YeimggnumsemforeldrileggurframYessusambandieftirYvsemviW.   y RWherraerheimiltaWsetjannarireglurreglugerWumframkvmdeftirlitsVinnumla   stofnunarsamkvmtkvWiYessu.  X K|    K|d  & a 28.gr.K|d݌    Ќ   J    J  LeiWrttinggreiWslumsorgarleyfiogsorgarstyrk.J,݌    Ќ    y HafibreytingarorWiWtekjuskattslagningu'a ԀforeldrisvegnateknasemgreiWslursorgar   leyfibyggjast,sbr.3.mgr.15.gr.,skalVinnumlastofnunleiWrttagreiWslursorgarleyfi wO  tilsamrmisviWlagninguskattyfirvalda. B   y HafiforeldrifengiWhrrigreiWslursorgarleyfieWahrrisorgarstyrkenYvbarsam    kvmtkvWumlagaYessaramiWaWviWlagninguskattyfirvaldaeWaafWrumstWumber   foreldriaWendurgreiWaVinnumlastofnunYfjrhWsemofgreiddvar. {   y HeimilteraWskuldajafnaofgreiWslumsorgarleyfieWaofgreiddumsorgarstyrkm;tiinn nF eignforeldrisvegnaofgreiddraskatta,barnab;taeWavaxtab;tasamkvmtlgumumtekju 9 skatt.   y UminnheimtuofgreiWslnasorgarleyfieWaofgreiddssorgarstyrksferskv.111.gr.laga  umtekjuskatt,nr.90/2003.RWherrageturfaliWsrstkuminnheimtuaWilaaWannastinn r heimtu. e=  y HafiforeldrifengiWlgrigreiWslursorgarleyfienYvbarsamkvmtlagninguskatt 0 yfirvaldaberVinnumlastofnunaWgreiWaYfjrhWsemvangreiddvartilforeldrissamt  vxtumfyrirYaWtmabilsemfWvarvrsluVinnumlastofnunar.SkuluvextirYessirvera  jafnhirvxtumsemSeWlabanki0slandskveWurogbirtirhverjumtmaskv.1.mgr.8.gr. i lagaumvextiogverWtryggingu,nr.38/2001.SamaviWYegarniWurstaWarskurWarnefndar \4 velferWarmlaleiWirtilYessaWforeldrihafittrttgreiWslumsorgarleyfieWasorgarstyrk ' enhafiveriWsynjaWumgreiWslureWareiknaWarlgrigreiWslurenYvbar.XegargreiWslur  sorgarleyfieruvangreiddarvegnaskortsupplUsingumfallavextirniWur.   y kvarWanirVinnumlastofnunarumendurkrfuofgreiWslnasorgarleyfieWaofgreidds `  sorgarstyrksskv.2.mgr.eruaWfararhfar. S+! O|    O|j  VIII.KAFLIO|j݌ # Ќ   N     N  SameiginlegkvWi.N*݌  $ Ќ    K|    K|  29.gr.K|݌ !W% Ќ   J    J9  Rtturtilstarfs.J9c݌ J""& Ќ    y RWningarsambandmilliforeldrissemnUtirrttsinntilsorgarleyfisogvinnuveitanda #' helst;breyttsorgarleyfi. #(  y ForeldrisemnUtirrttsinntilsorgarleyfisskaleigarttaWhverfaafturtilstarfssnsaW $ ) loknusorgarleyfi.SYessekkikosturskalYaWeigarttsambrilegustarfihjvinnuveit v%N!* andasamrmiviWrWningarsamning. A&"+    '", K|    K|  & ,  30.gr.K|݌ ( Ќ   J    J  Verndgegnuppsgn.J݌  Ќ    y :heimilteraWsegjaforeldrisemnUtirrttsinntilsorgarleyfisuppstrfumgrundvelli  YessaWYaWhefurtilkynntumnUtingu',(8ԀrttitilsorgarleyfiseWaersorgarleyfinemagildar a stWursufyrirhendiogskalYskriflegurrkstuWningurfylgjauppsgninni. T, K|    K|  31.gr.K|݌  Ќ   J    J\  SkaWab;taskylda.J\݌   Ќ    y Brj;tivinnuveitandigegnkvWumlagaYessaravarWarYaWskaWab;taskyldusamkvmt  X almennumreglum. K #  K|    K|  32.gr.K|݌    Ќ   J    JF  :samrUmanlegrttindi.JFp݌   Ќ    y ForeldrisemnUturgreiWslnarFWingarorlofssj;WigrundvellilagaumfWingarog wO  foreldraorlofgeturekkisamatmabilinUttrttsinntilgreiWslnasorgarleyfi. B   y ForeldrisemnUturgreiWslnarAtvinnuleysistryggingasj;Wigrundvellilagaumatvinnu    leysistryggingargeturekkisamatmabilinUttrttsinntilgreiWslnasorgarleyfi.    y ForeldrisemnUturslysadagpeningagrundvellilagaumslysatryggingaralmannatrygg {  inga,sjkradagpeningagrundvellilagaumsjkratryggingareWaendurhfingarlfeyris nF grundvellilagaumflagslegaaWstoWgeturekkisamatmabilinUttrttsinntilgreiWslna 9 sorgarleyfi.   y ForeldrisemnUtursjkradagpeningarsjkrasj;Wistttarflagsgeturekkisamatmabili  nUttrttsinntilgreiWslnasorgarleyfi. r  y ForeldrisemnUturb;tafrtryggingaflagisemkomastaWlaunavegnatmabundins e= atvinnutj;nsgeturekkisamatmabilinUttrttsinntilgreiWslnasorgarleyfi. 0  y ForeldrisemnUturtekjutengdragreiWslnagrundvellilagaumgreiWslurtilforeldra  langveikraeWaalvarlegafatlaWrabarnageturekkisamatmabilinUttrttsinntilgreiWslna  sorgarleyfi. i  y ForeldrisemnUturorlofslaunageturekkisamatmabilinUttrttsinntilgreiWslna \4 sorgarleyfi. '  y ForeldrisemnUturgreiWslnavegnastarfsloka,Y.m.t.orlofslauna,geturekkinUttrttsinn  tilgreiWslnasorgarleyfifyrirsamatmabilogYrgreiWslurnyfir.Fiforeldrigreidd  orlofslaunvegnastarfslokasamatmabiliogforeldriWfrgreiWslursorgarleyfiskalfor `  eldritilkynnaVinnumlastofnunumumrddorlofslaunYegarstaWsemogfyrirhvaWatma S+! bilorlofslauninerutluWogerYviWYaWmiWaWaWumsaWrWatmabilfyrirloknsta " orlofsrsYareftir,sbr.lgumorlof.foreldriYekkirttgreiWslumsorgarleyfifyrir # samatmabilogerYlitiWsvoaWsorgarleyfiforeldrisinsfrestistumYanntmasYvekki  $ lokiWoggeturforeldriWs;ttumbreytingutilhgunsorgarleyfiseWagreiWslusorgarstyrks !W% Yvtilsamrmis.AWWruleyti,svosemhvaWvarWaraWrargreiWslurvegnastarfslokaen J""& orlofslaun,gildirkvWi17.gr.eftirYvsemviWgeturtt. #'  y TekjutengdargreiWslurfrWrumrkjumvegnasamabarnsmissis,smuandvanafWingar #( eWasamaf;sturlts,fyrirsamatmabil,komatilfrdrttargreiWslumsorgarleyfiskv.IV. $ ) kafla. v%N!*   A&"+ K|    K|  & ,  33.gr.K|.݌ ( Ќ   J    J  rlegendurskoWunfjrhWa.J݌  Ќ    y FjrhWirgreiWslnatilforeldrissorgarleyfiskv.16.gr.oggreiWslnasorgarstyrksskv.25.  gr.skulukomatilendurskoWunarviW',(MԀafgreiWslufjrlagarhvertmeWtillititilYr;unarlauna, a verWlagsogefnahagsmla. T,  y Xrttfyrir1.mgr.errWherraheimilt,aWfengnusamYykkirkisstj;rnar,aWbreytafjrhW  unum,sbr.1.mgr.,tilhkkunarumhverram;tefverulegarbreytingarverWalaunaYr;un  ogYj;WhagsforsendumfrafgreiWslufjrlaga.    y KomitilbreytingafjrhWumgrundvelli1.eWa2.mgr.skalrWherrasetjareglugerW  X YarsemfjrhWunumerbreytt. K #  K|    K|  & a 34.gr.K|݌    Ќ   J    Js  Fjrnm;heimilt.Js݌   Ќ    y :heimilteraWgerafjrnmgreiWslum'a ԀsorgarleyfieWasorgarstyrksemeftiraWinna wO  afhendi.Xerjafnframt;heimiltaWrWstafagreiWslumsorgarleyfieWasorgarstyrktil B  greiWsluopinberragjaldaannarraenstaWgreiWsluopinberragjalda.    K|    K|   35.gr.K|  ݌ {  Ќ   J    J)   Millirkjasamningar.J) S ݌ nF Ќ    y ViWframkvmdlagaYessaraskaltekiWtillittilmillirkjasamningasviWialmannatrygg 9 ingaogflagsmlasem0slanderaWiliaW.  K|    K|   36.gr.K|  ݌ r Ќ   J    J1   ReglugerW.J1 [ ݌ e= Ќ    y RWherraerheimiltaWsetjareglugerWumnnariframkvmdlagaYessara,svosemum 0 meWhvaWhttiskilaberiums;knumgreiWslursorgarleyfi,sbr.12.gr.,eWaumgreiWslur  sorgarstyrks,sbr.24.gr.,tilVinnumlastofnunar.   y RWherrasemfermeWtekjuflunrkisinsskalsetjareglugerWnnarireglurumskulda i jfnunogforgangsrWofgreiWslnasorgarleyfieWaofgreiddssorgarstyrksskv.3.mgr.28.gr. \4 K|    K|  37.gr.K|A݌  Ќ   J    J  Gildistaka.J݌  Ќ    y LgYessiWlastgildi1.janar2023ogeigaviWumforeldrasemverWafyrirbarnsmissi `  1.janar2023eWasWar.SamaviWumandvanafWingueftir22viknameWgngueWa S+! f;sturlteftir18viknameWgngu. " K|    K|  38.gr.K|݌  $ Ќ   J    J  BreytingWrumlgum.JA݌ !W% Ќ    y ViWgildistkulagaYessaraverWaeftirfarandibreytingarWrumlgum: J""& ! ! 4ABCD(%00*"A0J"  A0J y2%  1  .3  Ԉ0    LgumfWingarogforeldraorlof,nr.144/2020:A0J݌#'   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    2.mlsl.3.gr.lagannafellurbrott.C݌#(   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    0staWtilvsunarinnar?a!eliW 2.tlul.4.gr.ogfimmsinnum4.mgr.23.gr.lag $ ) annakemur:a!fliW.CF݌v%N!*     "C"  C0 y 0y y e2%  c  .3  Ԉ0    11.gr.lagannafellurbrottsamtfyrirsgn.C݌A&"+   Ќ  "C"  C0 y 0y y e2%  d  .3  Ԉ0    &   OrWin?eWafWistandvanaeftir22viknameWgngu 1.mgr.15.gr.lagannafalla ( brott.C!݌   Ќ  "C"  C0 y 0y y e2%  e  .3  Ԉ0    EftirfarandibreytingarverWa1.mlsl.1.mgr.21.gr.laganna:C݌   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     OrWin?semogfrYeimdegiYegarandvanafWingeWaf;sturltsrstaW falla a brott.'(D`݌T,=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     OrWin?og1.mgr.11.gr. fallabrott.D`݌=  =   Ќ  "C"  C0 y 0y y e2%  f  .3  Ԉ0    EftirfarandibreytingarverWa22.gr.laganna:C'݌   Ќ  "D`"  D`2 0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     eftirbliW2.mgr.kemurnUrstafliWur,svohlj;Wandi,ogbreytistrWannarra   stafliWasamkvmtYv:stmisemforeldrifrgreiWslursorgarleyfigrund  X vellilagaumsorgarleyfieWahefWittrttslkumgreiWslumhefWiforeldriW K #  s;ttumYrhjVinnumlastofnun,hafistarfshlutfallforeldrisviWmiWunartma    framangreindragreiWslnaveriWa.m.k.25%.D`2 _ ݌  =  =   Ќ  "D`"  D`[#0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     & a ViW3.mgr.btist:semoghvortforeldrihefWittrttgreiWslumsorgarleyfi   hefWiYaWnUttrttsinntilsorgarleyfisYeimtmasemumrWir,sbr.cliW2. wO  mgr.'a E$D`[##݌B =  =   Ќ  "D`"  D`%0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     0staWtilvsunarinnar?cliW 4.mgr.kemur:dliW.D`%%݌  =  =   Ќ  "D`"  D` '0 y 0y y 0e  0e e ? ?  2%  4  .3  Ԉ0=     0staWtilvsunarinnar?eliW 5.mgr.kemur:fliW.D` '8'݌ =  =   Ќ  "C"  C(0 y 0y y e2%  g  .3  Ԉ0    32.gr.lagannafellurbrottsamtfyrirsgn.C((݌{    Ќ  "C"  C)0 y 0y y e2%  h  .3  Ԉ0    OrWin?eWafWistandvanaeftir22viknameWgngu 1.mgr.34.gr.lagannafalla nF brott.C))݌9   Ќ  "C"  C6+0 y 0y y e2%  i  .3  Ԉ0    1.mgr.52.gr.lagannaorWastsvo:C6+c+݌   Ќ  "ir "  ira,0 y 0y y 0e  2%3  0e e    RtturforeldratilfWingarogforeldraorlofsfellurniWurfrYeimdegierforeldri  lturfrsrbarnvegnattleiWingar,uppeldiseWaf;sturs,semogviWandltbarns. r SamagildirumrttforeldratilfWingarstyrks.0YeimtilvikumYegarbarnyngraen e= 24mnaWaandastberXj;Wskr0slandsaWtilkynnaumandltiWtilVinnumlastofn 0 unar,endagetaforeldrarsemverWafyrirbarnsmissittrttgreiWslumgrundvelli  lagaumsorgarleyfi.ira,,݌   Ќ  "C "  C/0 y 0y y e2%  j  .3  Ԉ0    ViW53.gr.lagannabtistnUmlsgrein,svohlj;Wandi:C//݌i   Ќ  "ir "  ir10 y 0y y 0e  2%3  0e e    ForeldrisemnUturgreiWslnasorgarleyfisamkvmtlgumumsorgarleyfigetur \4 ekkisamatmabilinUttrttsinntilgreiWslnarFWingarorlofssj;Wisamkvmt ' lgumYessum.ir101݌   Ќ  "A0J "  A0J2 y2%  2  .3  Ԉ0    LgumgreiWslurtilforeldralangveikraeWaalvarlegafatlaWrabarna,nr.22/2006:A0J23݌   Ќ  "C"  C*40 y 0y y e2%  a  .3  Ԉ0    7.mgr.8.gr.lagannafellurbrott.C*4W4݌`    Ќ  "C"  CS50 y 0y y e2%  b  .3  Ԉ0    6.mgr.14.gr.lagannafellurbrott.CS55݌S+!   Ќ  "C"  C}60 y 0y y e2%  c  .3  Ԉ0    7.mgr.19.gr.lagannafellurbrott.C}66݌"   Ќ  "C"  C70 y 0y y e2%  d  .3  Ԉ0    EftirfarandibreytingarverWa29.gr.laganna:C77݌#   Ќ  "D`"  D`80 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     ViW2.mlsl.1.mgr.btist:eWanUturgreiWslnagrundvellilagaumsorgarleyfi  $ fyrirsamatmabil.D`8 9݌!W%=  =   Ќ  "D`"  D`:0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     ViW2.mgr.btistnUrmlsliWur,svohlj;Wandi:AndistlangveikteWaalvarlega J""& fatlaWbarnferumrttforeldristilgreiWslnasorgarleyfieWasorgarstyrkssam #' kvmtlgumumsorgarleyfi.D`::݌#(=  =      $ )    &   kvWitilbrWabirgWa.  ( < y Xrttfyrira!c-liW2.tlul.38.gr.skalforeldrisemYegarnUturgreiWslnagrundvelli7.  mgr.8.gr.,6.mgr.14.gr.eWa7.mgr.19.gr.lagaumgreiWslurtilforeldralangveikraeWa  alvarlegafatlaWrabarna,nr.22/2006,viWgildistkulagaYessaraeigarttaWfullnUtartt a sinnsamkvmtYvkvWisemumrWirhverjusinni. T, @#`_____________  X '(<@ `X&%XiSamYykktAlYingi15.jn2022.#iXX&%?#