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Declaration by Iceland pursuant to Article 9 of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems I. DECLARATIONS REFERRED TO IN ARTICLE 1(L) OF REGULATION (EC) NO 883/2004 & THE DATE FROM WHICH THE REGULATION WILL APPLY II. LEGISLATION AND SCHEMES REFERRED TO IN ARTICLE 3 OF REGULATION (EC) NO 883/2004 & THE DATE FROM WHICH THE REGULATION WILL APPLY The acts listed below as amended are available in Icelandic at www.althingi.is The date of application of Regulation (EC) No 883/2004 to the listed national legislation, in so far as it is covered by the scope of the Regulation, is 1 June 2012, except where otherwise stated 1. Sickness benefits Act on Health Service (Lög um heilbrigdisķjonustu) No 40/2007, of 27 March 2007, as amended Act on the Affairs of the Elderly (Lög um málefhi aldraõra) No 125/1999, of 31 December 1999, as amended Act on the Institute for the Blind, Visually Impaired and Deafblind (Lög um Jyónustu og hekkingarmiõstöö fyrir blinda, sjónskerta og daufblinda einstaklinga) No 160/2008, of 23 December 2008, as amended Act on the Hearing and Speech Institute (Lög um Heymar- og talmeinastöö)no 42/2007, of 27 March 2007, as amended Act on Health Insurance (Lög um sjúkratryggingar) No 112/2008, of 16 September 2008, as amended slysatryggingar almannatrygginga) No 45/2015, of 8 July 2015 Applied as from 1 January 2016 2. Maternity and equivalent paternity benefits

Act on Matemity/Patemity Leave and Parental leave (Lög um fæôingarog foreldraorlof) No 95/2000, of 22 May 2000, as amended 3. Invalidity benefits Act on Social Security (Lög um almannatryggingar) No 100/2007, of 11 Act on the Farmers Pension Fund (Log urn Lífeyrissjóö bænda) No 12/1999 Act on the Pension Fund for the Accumulation of Pension Rights (Log urn Söfnunarsjóö lífeyrisréttinda) No 155/1998 Act on Nurses Pension Fund (Log urn Lífeyrissjóö hjùkrunarfræôinga) No 4. Old-age benefits Act on the Affairs of the Elderly (Log urn málefhi aldraöra) No 125/1999 of 31 December 1999, as amended Act on Social Security (Lög um almannatryggingar) No 100/2007 of 11 Act on the Pension Fund for the Accumulation of Pension Rights (Lög um Söfnunarsjóö lífeyrisréttinda) No 155/1998

5. Survivors' benefits Act on Social Security (Log urn almannatryggingar) No 100/2007, of 11 Act on Pension for the Elderly (Lög um eftirlaun til aldraöra) No 113/1994, of 28 June 1994, as amended Act on the Pension Fund for the Accumulation of Pension Rights Fund (Lög um Söfnunarsjóö lífeyrisréttinda) No 155/1998 6. Benefits in respect of accidents at work and occupational diseases slysatryggingar almannatrygginga) No 45/2015, of 8 July 2015 Applied as from 1 January 2016 7. Death grants slysatryggingar almannatrygginga) No 45/2015, of 8 July 2015 Applied as from 1 January 2016

8. Unemployment benefits Unemployment Insurance Act (Lög um atvinnuleysistryggingar) No 54/2006 of 14 June 2006, as amended 9. Pre-retirement benefits 10. Family benefits Income Tax Act (Lög um tekjuskatt) No 90/2003 Regulation No 555/2004 on the Payments of Child Benefits (Reglugerö um greiöslu bamabóta) 11. Special non-contributory cash benefits Special non-contributory cash benefits intended to provide a minimum level of subsistence pursuant to Article 70(2)(a)(i) of Regulation (EC) no 883/2004 Special non-contributory cash benefits intended to provide special protection for disabled persons with reference to the social environment pursuant to Article 70(2)(a)(ii) of Regulation (EC) no 883/2004 III. CONVENTIONS ENTERED AS REFERRED TO IN ARTICLE 8(2) OF REGULATION (EC) NO 883/2004 IV. MINIMUM BENEFITS REFERRED TO IN ARTICLE 58 OF REGULATION (EC) NO 883/2004 & THE DATE FROM WHICH THE REGULATION WILL APPLY

V. POSSIBILITY FOR ANY CATEGORY OF SELF-EMPLOYED PERSONS TO BE COVERED BY AN UNEMPLOYMENT BENEFITS SYSTEM (ARTICLE 65A(1) OF REGULATION (EC) NO 883/2004) & LEGISLATIVE REFERENCE WHERE APPLICABLE The legislation of Iceland provides the possibility for self-employed persons to be covered by the unemployment benefits system