Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 111 / 1989 Coll.
Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic on regulating wage resources in cooperative organisations not associated with the association of cooperatives
Valid
Effective from 18.10.1989
111
DECLARATION
Ministry of Finance, Prices and Wages of the Czech Socialist Republic
of 29 September 1989
on regulating wage resources in cooperative organisations not associated with the cooperative association
The Ministry of Finance, Prices and Wages of the Czech Socialist Republic provides, pursuant to § 123 (2) of the Labour Code, in an agreement with the Federal Ministry of Labour and Social Affairs and the Czech Trade Union Council:
This decree provides for the regulation of the wage resources of cooperative organisations not associated with the Cooperative Association (Cooperative Group).
Adjusting wage resources
(1) The means of wages are the means used by cooperatives to pay for work and to provide certain additional services directly related to the work and similar activities of natural persons. Includes
(a) salary and salary compensation appropriations provided on the basis of employment and similar services provided on the basis of the membership;
(b) appropriations for remuneration for work and, where appropriate, similar transactions provided on the basis of a relationship other than employment and membership;
(c) the means of remuneration provided for results in socialist competition to persons who are not in an organisation for work or other relationship, provided that such persons can participate in a socialist competition whose results the cooperative assesses;
(d) the amounts reimbursed to other socialist organisations to cover the transactions referred to in (a) and (b);
(e) amounts corresponding to basic salaries in cases where youth in preparation for work, pupils of secondary vocational schools and special vocational schools and persons who are not legally related to the cooperative are engaged in the cooperative's work which the cooperative manages or provides for by means of work (wage value of the work); in the course of work held by pupils of secondary vocational training and special vocational training in the period of professional development and by persons who are not in a cooperative's legal relationship, the wage value shall also include amounts corresponding to the other components of the salary and compensation of wages.
(2) Cooperatives shall not be obliged to include in the means of payment referred to in paragraph 1 (a) and (b) if they are reimbursed from the means of payment of other socialist organisations; If these transactions are included in the means of pay, they shall be excluded when the amount reimbursed is received.
(3) Where cooperatives provide the transactions referred to in points (a) and (b) of paragraph 1 and pay them in a currency other than the Czechoslovak currency, only amounts paid in the Czechoslovak currency shall be included in the salary funds.
(1) Wages are part of the costs of the cooperative, with the exception of the funds of the remuneration fund (Section 5).
(2) Other personnel costs of cooperatives include wage resources which correspond to:
(a) the remuneration and performance referred to in Article 2 (1) (b) and the amounts reimbursed to other socialist organisations for payment of such remuneration and performance;
(b) the wage compensation granted to the cooperative worker and the amounts refunded to other socialist organisations for payment of such compensation.
(1) In the annual wage plan, the cooperative shall define the volume of wage and other personnel costs as decided. It will include transactions (§ 2 (1)) not covered by the remuneration fund (§ 5 (2)).
(2) The planned amount of wage and other personnel costs shall be determined by the cooperative for the year in question by an amount corresponding to the planned number and structure of workers and to the wage rates, allowances and allowances for wages and other similar transactions, including compensation for wages.
Remuneration fund
(1) The cooperative creates a fund of rewards by allocation from financial resources.
(2) The cooperative from the remuneration fund and, if it is not a remuneration fund, from profit
(a) pay workers the share of economic results, premiums and remuneration according to wage rules, except for the special annual remuneration provided at work with chemical carcinogens and remuneration for the management of service vehicles (2), and equivalent performance for pupils of secondary vocational schools and special vocational training in the period of professional development;
(b) may transfer amounts to other organisations.
(3) The funds allocated to the remuneration fund shall be charged by the cooperative in a separate account and the balance shall be transferred to the following year.
(4) If the cooperative shows losses, it shall also use the balance of the fund of previous years' remuneration to cover it.
Final provisions
After the entry into force of this decree, the cooperative does not comply with the Federal Ministry of Labour and Social Affairs Decree No. 98 / 1985 Coll., on the rectifying of wage resources, as amended by Decree No. 234 / 1988 Coll. and the Federal Ministry of Labour and Social Affairs Decree No. 41 / 1989 Coll., on the rectifying of wage resources of businesses with business, housing and local production and services.
This decree shall take effect on the day of its publication.
Minister:
Ing. Nicodemou v. r.
1) Act No. 94 / 1988 Coll., on housing, consumption and production cooperatives.
2) FMPSV's revenue of 22 December 1987 No 313-35673-5118 on the provision of annual remuneration to workers working with chemical carcinogens (reg. 1 / 1988 Coll.). FMPSV Directive of 10 August 1979 No 316-1238 / 79- 7305 on the remuneration of workers who, in connection with the exercise of their profession, drive motor vehicles (reg. 25 / 1979 Coll.).
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Regulation Information
| Citation | Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 111 / 1989 Coll., on the rectifying of wage resources in cooperative organisations not associated with the association of cooperatives |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.10.1989 |
|---|---|
| Effective from | 18.10.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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