Government Decree No. 109 / 1952 Coll.
Regulation on the adjustment of the employer's part of insurance premiums in national employee insurance
Valid
Effective from 01.01.1953
109.
Government Regulation
of 30 December 1952
on the adjustment of the employer's part of insurance premiums in national employee insurance.
The Government of the Czechoslovak Republic orders, pursuant to § 4 paragraph 2 and § 6 paragraph 3 of Act No. 102 / 1951 Coll., on the Rebuilding of National Insurance:
When the payroll tax was readjusted, employees' contributions to national insurance insurance were included in the payroll tax. Accordingly, the employer's part of the employee's national insurance premiums, with which the family allowance and the employer's part of the contribution to the special-purpose assets for inclusion in the work (hereinafter referred to as "the insurance '), is also amended accordingly.
(1) The basis of assessment for insurance premiums is the wage for work under Section 3 of Act No. 76 / 1952 Coll., on the payroll tax, unless it is exempt under Section 4 of the same Act.
(2) The premium shall be determined by a percentage of the total of the assessment bases of all employees of the same employer and shall be:
(a) 10% for staff
1. budgetary organisations,
2. economic and other organisations whose economic results are included in the State budget;
(b) 3% for members of the National Security Corps;
(c) 15% for other staff.
The provisions contrary to this Regulation shall be repealed. In particular:
(a) the provisions of Act No. 99 / 1948 Coll., on National Insurance, as amended by it amending and supplementing it, as well as the provisions of the Regulations issued under it, in so far as they govern the basis for the assessment of premiums and rates of premiums in the National Employee Insurance;
(b) the provisions of Act No. 90 / 1949 Coll., on family allowances, as amended by it amending and supplementing it, as well as the provisions laid down in it, provided that they provide for the establishment and collection of the allowance for family allowances;
(c) the provisions of Decree-Law No 250 / 1943 Coll., on aid for inclusion in work, and the provisions issued pursuant to it, provided that they provide for the establishment and collection of a contribution to the special-purpose capital for inclusion in the work attributable to the employer.
This Regulation shall enter into force on 1 January 1953; All members of the government will do it.
Zaporocký v. r.
Broad v. r.
Dr Dolansky v. r.
Fierlinger v. r.
Dr Kylý v. r.
Maj-Gen Bacílek v. r.
Bílek v. r.
Maj-Gen Dr. Čepice v. r.
Dvořák v. r.
Harus v. r.
Dr. Havelka v. r.
Ing. Jankovcová v. r.
Jonah v. r.
Cable v. r.
Kopecký v. r.
Krajčir v. r.
Kromir
Malek v. r.
Maurer v. r.
Dr. Unedible v. r.
Nepomuk v. r.
Dr Neuman v. r.
Nosek v. r.
Plojhar v. r.
Pokorný v. r.
Pospíšil A. v. r.
Pospíšil J. v. r.
Ing. Púčik v. r.
Dr Rais v. r.
Smida v. r.
Ing. Shimonek v. r.
Dr. Nove v. r.
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Regulation Information
| Citation | Decree of the Government No. 109 / 1952 Coll., on the modification of the employer's part of the insurance of employees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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