Decree of the Ministry of Finance and the Central Council of Trade Unions No. 114 / 1961 Coll.
Decree of the Ministry of Finance and the Central Board of Trade Unions on workers' incentive funds
Valid
Effective from 01.01.1962
114
DECLARATION
Ministry of Finance and Central Council of Trade Unions
of 22 September 1961
on workers' incentive funds
On the basis of the principles approved by the Government and the Central Council of Trade Unions, the Ministry of Finance, in agreement with the other participating central authorities and the Regional National Committees and after consulting the selected organisations, pursuant to Article 20 (1) (a) of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of the budget resources, and the Central Council of Trade Unions, pursuant to Article 25 of Resolution IV of the Universal Convention on the Racial Committees of the Revolutionary Trade Union Movement, and pursuant to Article 1 of Act No. 37 / 1959 Coll., on the status of the Racial Committees of the Fundamental Organisations of the Revolutionary Trade Union Movement Movement Movement:
Preliminary provisions
Purpose
The versatile development of the creative initiative and the activity of workers in the performance of the tasks of economic, cultural, health and social activities is a source of continuous growth in socialist production and thus an increase in the standard of living of the population. This requires increased political and organisational action by all social organisations, particularly the Revolutionary Trade Union Movement.
To this end, also in budgetary organisations which carry out similar activities and have a similar social mission as economic organisations, the conditions for increasing the material involvement of workers in good performance of the organisation should be created.
Workers' interest in achieving good results is an effective means of stimulating workers' interest in achieving good results and at the same time an important means of the Revolutionary Trade Union Movement for Development and the full use of workers' initiative by further improving workers' care in these organisations are workers' incentive funds.
Setting up workers' incentive funds
(1) Workers' incentive funds (hereinafter referred to as "funds") may be set up in those budgetary organisations, *) which carry out similar activities and have a similar social mission to economic organisations.
(2) The Funds are set up by the Minister (Head of Central Office) in agreement with the Central Committee of the relevant trade union. In organisations managed by national committees, the Fund shall establish a Regional National Committee Board in agreement with the Regional Trade Union Council and, after observations by the Regional Committee of the relevant trade union.
(3) The Minister (Head of the Central Office) and the Regional National Committee's Board shall seek the approval of the Ministry of Finance for the establishment of funds in each type of budgetary organisation. The Ministry of Finance grants its approval in agreement with the Central Council of Trade Unions.
(4) The provisions of paragraph 2 also apply to the abolition of funds.
Fund resources
The resources of the Fund shall be:
(a) the shares granted to the organisation from the budget of the superior body;
(b) exceptional shares (§ 9), possibly increased shares (§ 6),
(c) interest on the Fund's funds;
(d) interest on loans granted from the Fund;
(e) the amounts recovered from the transfer or disposal of assets which are evidenced by the Fund *) and the interest on those amounts, as well as the compensation and insurance compensation for such assets lost, destroyed or damaged;
(f) compensation granted by another organisation for the co-use of objects acquired from the Fund, except as otherwise provided in specific provisions;
(g) amounts transferred to the Fund under special rules, * *)
(h) other resources determined by the Minister for Finance.
Shares
Amount of shares
The quarterly share shall be 0,5% of the total wage fund planned by the organisation for the relevant quarter. The annual share shall be 1% of the total wage fund planned by the organisation for the year in question.
Conditions for receiving shares
(1) The organisation shall receive, within a specified period, a share for the relevant period (quarterly, year-round) if it meets:
(a) basic (nominal) production tasks;
(b) a plan of revenue from the implementation of the main activity; and
(c) the planned volume of work carried out by its own staff.
(2) The authority responsible for setting up the Fund may, in agreement with the competent authority of the Revolutionary Trade Union Movement and the Ministry of Finance, amend or supplement the conditions referred to in paragraph 1, taking into account the different circumstances of the organisation.
(3) Quarterly shares received, including extraordinary shares (Section 9), shall be accounted for on a yearly basis.
(4) If the organisation fails to meet the conditions for granting the year-round share, the accepted quarterly shares shall not be returned.
Increase in shares
(1) The competent authority in agreement with the competent authority of the Revolutionary Trade Union Movement may increase the organisation's annual share by up to 20% if the organisation has successfully developed a new technique in the performance of its tasks, ensured a high efficiency of investment, has creatively developed the participation of workers in all the problems of the organisation, has continuously increased the level of socialist competition and has applied its new forms, has continuously improved the safety of work and health at work, or has otherwise contributed to improving the performance of its tasks and obligations towards society and the state.
(2) In particular, savings from the allocation of funds to those organisations to which allocations have not been granted or to which allocations have been reduced pursuant to Article 7 shall be used to cover this increase, or the payment shall be made in the financial settlement of the company's profits or, where appropriate, of its savings on the planned loss, or of the savings of a superior body.
Reduction of shares
In agreement with the competent authority of the Revolutionary Trade Union Movement, the competent authority may reduce the annual share by up to 20% of the organisation which, although fulfilling the specified indicators, did not ensure equal implementation of the plan for the relevant period (quarterly, year-round), distorted the supplier's customer relations, did not comply with the planned range, achieved profit in an economically incorrect manner, did not ensure safety of work and health at work or otherwise did not provide adequate assurance of its tasks and proper performance of its obligations to society and state.
Application of the share requirement
(1) The share shall be provided by the superior body at the written request of the organisation; the application must be accompanied by evidence of compliance with the conditions for granting the share.
(2) The competent authority, with the broadest participation of the workers and in agreement with the competent authority of the Revolutionary Trade Union Movement, and if the branch of the bank is required to monitor and control the management of the organisation on a regular basis, also with the participation of a representative of the relevant branch of the bank, shall examine whether the conditions for granting the share have been met. If they are a year-round holding, they shall also determine whether there are grounds for increasing or reducing the holding under Sections 6 and 7.
(3) The measures referred to in paragraph 2 shall be implemented within the time limit laid down by the rules in force for the organisation's analysis activities and, if the time limit for the organisation concerned is not set, within 15 days of the submission of a duly substantiated application.
(4) The competent authority shall indicate to the organisation the proportion of the organisation due to it within 15 days of the completion of the application procedure.
(5) The results obtained shall be reduced (increased) by the demonstrable amounts resulting from changes in prices, tariffs and wages, unless they have already been taken into account in the budget; at the same time, account shall be taken for the damage caused to the organisation by an inevitable event. The provisions of this paragraph shall apply in cases where the organisation is provided for the fulfilment of an economic outturn plan as a condition for the grant of a share.
(6) The authority responsible for setting up the Fund shall ensure that the share management is carried out in a timely manner and that the shares are referred to the organisations within the set deadlines.
Exceptional share
(1) An organisation which, for serious reasons, has not fulfilled the conditions laid down for receiving (quarterly, year-round) shares may, in agreement with the competent authority of the Revolutionary Trade Union Movement, provide an exceptional share (quarterly, year-round). the exceptional share may not exceed the relevant share that the organisation would have received if the conditions had been met.
(2) In particular, an exceptional quarterly share may be granted if the organisation has not fulfilled the quarterly indicator but has complied with it earlier or retrospectively in the current year.
(3) Paragraph 6 (2) applies mutatis mutandis to the payment of the exceptional interest.
Management
Budget of the Fund
(1) The Fund shall be managed in accordance with the Fund's budget.
(2) The annual budget of the Fund, drawn up under the five-year budget, is binding on the use of the Fund.
(3) The draft budget of the Fund is drawn up by the competent authority of the Revolutionary Trade Union Movement, in cooperation with the management of the organisation.
(4) The draft budget of the Fund shall be approved by the membership meeting of the basic organization of the Revolutionary Trade Union Movement or the Conference of Delegates of the Organisation convened by the competent authority of the Revolutionary Trade Union Movement.
(5) The establishment and approval of the Fund's budget shall be treated in a similar manner to the drawing up and approval of a collective agreement (workshop agreements); The budget of the Fund and the plan shall be prepared at the same time.
(6) The budget of the Fund is an integral part of the collective agreement (workshop agreement).
Principles for managing Fund funds
(1) The use of funds from the Fund is decided by the working organisations through the Revolutionary Trade Union Movement's racing or workshop committees, together with the organisation's management. *)
(2) The Fund's resources are used for the benefit of the working organisation (including apprentices), in particular the whole collective of employees.
(3) The Fund's resources are to be used primarily for the purposes set out in Sections 13 and 14.
(4) In the remuneration of the workers' organisation (§ 15), the workers who were most deserving of carrying out the tasks of the organisation with excellent work, especially in the socialist competition, etc.
(5) The Fund may not cover the costs of trips abroad organised through travel agencies. Donations, contributions and assistance may only be provided from the Fund in the cases expressly provided for in this decree.
(6) Expenditure relating to the Fund may be effected only up to the amount of appropriations actually entered in the Fund. In so doing, no more than 40% may be used for remuneration (Section 15) per calendar year and at least 60% of the Fund's resources for other purposes (Section 13, Section 14); the amounts spent on remuneration shall not exceed 30% of the Fund's funds and the amount spent on non-monetary remuneration of 10% of the Fund's funds.
(7) Fund funds must be deposited in a special account with the Czechoslovak State Bank. The appropriations not used by the organisation before 31 December of the current year may be used in subsequent years and transferred to a new budget period broken down in accordance with paragraph 6; however, unspent appropriations for remuneration may be used for the purposes set out in Paragraph 13.
(8) In the organisation in which the fund is set up, part of the share may, where necessary, be determined directly for each component of the organisation. The organisation's component will receive a specified proportion of the share (Section 8) if it fulfils the specified conditions; the amount of this share shall be determined and the conditions laid down by the head of the organisation in agreement with the competent authority of the Revolutionary Trade Union Movement. The provisions on the management of the Fund's funds shall apply mutatis mutandis to the management of the part of the share provided.
(9) Organisations of the same sector, in particular if smaller, may pool funds for the purposes set out in Paragraph 13; the provisions of paragraph 1 shall also apply to decisions concerning such associations of funds.
(10) In the case of delimitation, it shall be transferred to a receiving organisation for which there is an incentive fund, incentive fund or other similar fund, a proportion of the funds of the fund corresponding to the transferred wage fund according to the status at the date of effective delimitation; the transfer shall be carried out within 15 days of the start of the delimitation. If the receiving organisation does not have a business, incentive or other similar fund, or if the organisation is cancelled, the unused funds of the fund shall be transferred to the state budget of the deleted (de-limited) organisation, *) within 15 days of the start of the organisation's withdrawal (de-limitation).
Provision of advances
An advance may be granted by the supervisory authority for the Fund's budgeted expenditure, which shall be repeated on a regular basis, if, for exceptional reasons, it is not possible to reimburse the Fund's funds; the deposit is provided for future shares.
Use of Fund funds
The resources of the Fund shall be used for the construction, purchase, adaptation, reconstruction and lease of basic funds intended to improve the cultural, social, health, recreational or physical conditions of the working organisation, to cover the costs of overhauls of these basic resources, to cover operating costs and to provide for stocks in connection with the improvement of those conditions; If, under the applicable rules * *, the organisation is obliged to cover these costs, a contribution may be granted to cover such costs from the Fund.
The Fund's resources are also used:
1. to ensure the improvement of the qualification of the working organisation by appropriate forms (e.g. by providing study scholarships, * * *) by allowing the study of new progressive methods, by paying for the costs of tours for industrial exhibitions, exhibitions of new techniques, fairs, tour costs for obtaining experience), with the exception of trips abroad pursuant to § 11 (5);
2. to grant loans (interest-free or interest-free) to workers' organisations for the composition of membership shares to the building housing cooperative, †) for the construction and construction of family houses, for the construction of other suitable buildings from which, according to the opinion of the construction authorities, the housing unit can be obtained, † †) as well as for interest-free loans for the purchase of family houses in border areas from state socialist sector organisations; the tenderer for the loan must demonstrate the financial capacity to complete the construction (construction) within the specified period and the organisation must transfer the amount lent to his account with the relevant money institution;
3. to provide a contribution to the building housing cooperative, of which the employees of the organisation are members, if this reduces the need for bank credit for the construction of the cooperative housing house. † † † This also applies to a building housing cooperative whose members are workers of two or more organisations; However, the contribution must be granted by all organisations, at a pro rata rate, and by all members of the cooperative who are employees of those organisations, the rent must be reduced proportionately,
4. the partial or full payment of spa vouchers (including those for outpatient spa treatment), those for selection recreation of the Revolutionary Trade Union Movement (domestic and foreign), as well as those for the Revolutionary Union Movement for Spa and other treatments at home and abroad for working organisations for special credit; for foreign tours, the restrictions laid down in Article 11 (5) apply;
5. providing contributions to various sanitary and other health measures;
6. to cover the necessary costs incurred to promote political and cultural education in the conduct of patronage activities and cooperation with the school;
7. to provide one-off assistance to the survivors of the worker who died in connection with the performance of his or her duties (wife, children, or other family members who were dependent on the deceased),
8. to provide a contribution to the cost of the foreign delegation's stay organised by the Central Council of Trade Unions in the exchange of the best staff of the organization with the states of the socialist camp, provided that our delegation has been or will be provided abroad by foreign organisations under the same conditions.
(1) The Fund's resources are also used for the remuneration of workers' organisations for outstanding work.
(2) Non-cash (e.g. by a book, a ticket to the theatre, a partial or full payment of a holiday trip, with the exception of trips abroad pursuant to § 11 (5)), may also be awarded to former employees of the organisation who are further involved in the work of the organisation, or to retired employees, in return for the long-term services they have provided to the organisation.
(3) The Fund's resources cannot be used to reward those working organisations covered by the regulations on remuneration for creative work.
(4) The remuneration shall be reduced by the amounts of remuneration paid for the same performance under other provisions. *)
(5) Any remuneration from the Fund may not be granted to the head of the organisation and to its Deputy Directors.
Responsibility and control
Liability
(1) The Head of Organisation shall be responsible for the use of the Fund's resources in accordance with this Decision and for carrying out the tasks arising from the management of the organisation from the Fund's budget under the collective agreement (workshop agreement) and for the sound accounting agenda for the management of the Fund's funds.
(2) The order for disbursement of the Fund must be refused if the payment would be contrary to the rules in force.
(3) The head of the organisation shall add to the annual accounts:
(a) an overview of the allocations made to the Fund, including the amounts to be received by the organisation for the year in question;
(b) an overview of the use of Fund funds during the year by group (Section 11 (6));
(c) an overview of the actual balances in the account (Section 11 (7)) by group; the organisations are required to keep an analytical record of the Fund's funds broken down by those groups.
Control
(1) The management and use of the fund are controlled by the membership meetings of the basic organization of the Revolutionary Trade Union Movement and by the competent authorities of the Revolutionary Trade Union Movement.
(2) Rules on control of funding and management of the Fund are in force by bodies other than the Revolutionary Trade Union Movement.
(3) The race committee of the basic organization of the Revolutionary Trade Union Movement is discussing monthly drawing from the Fund's budget; Drawing shall also be discussed on a quarterly basis at the member meetings together with the discussion of the implementation of the collective agreement (workshop agreement).
Transitional and final provisions
Ratio to current incentive funds
(1) On the day of the effective date of this decree, the existing incentive funds in special budgetary organisations are converted into incentive funds for workers covered by this decree. Paragraph 11 (7) shall apply mutatis mutandis to the transfer of the balance of existing incentive funds.
(2) The conditions for the acquisition of shares (Paragraph 5 (2)) must be laid down by 31 January 1962.
Authorisation of exemptions
The Ministry of Finance may, for serious reasons, allow exemptions and derogations from this decree in agreement with the Central Council of Trade Unions.
Repeal provisions
Directive 181 / 1957 / EC of the European Parliament and of the Council on incentive funds in state design institutes, regulations for their implementation issued and other provisions governing incentive funds are hereby repealed. *)
Efficacy
This Decree shall take effect on 1 January 1962.
Minister of Finance:
Děuriš v. r.
Chairman of the Central Council of Trade Unions:
Zupka v. r.
*) Article 5 (2) of Act No. 8 / 1959 Coll., laying down the basic rules on the state budget and on the management of budgetary resources.
*) Government Decree No. 81 / 1958 Coll., on the Management of National Assets (§ 15 et seq.) and Decree No. 205 / 1958 Ú. l., implementing the Government Decree on the Management of National Assets (Art. 20 et seq.).
* *) For example, Directive No 180 / 1959 Ú. l., on remuneration and surcharges for the cost-effectiveness, improvement and acceleration of investment construction, as amended by the Directives No 71 / 1961 Coll., § 16 of Decree No. 177 / 1960 Coll., on material interest in the development and implementation of the new technology, § 25 (5) and § 26 (1) of Decree No. 196 / 1959 Ú. l., on increasing material interest in the development and introduction of new technology.
*) The transfer order of drawing from the fund account is signed by two members of the race committee of the basic organization of the Revolutionary Trade Union Movement together with the head of the organisation or his authorised staff.
*) In the revenue account of the Ministry of Finance No. 70-082, held with the Czechoslovak State Bank, Department 254, Prague, on the budget organisation; on behalf of the relevant Ministry (Central Office), if it is a special budget organisation.
* *) Principles for the setting up and operation of farm nurseries and nurseries and nurseries and nurseries of single agricultural cooperatives, amount 98 p. 1114 Ú. l. l. 1959, Decree No. 72 / 1961 Coll., on the establishment of nurseries and nurseries in common buildings, Directive MŠK - Regulation No. 7 / 1960 Coll. on the establishment and work of children's shelters, Decree No. 122 / 1960 Coll., on the provision of funds and on the reimbursement of costs of the activities of the basic organizations of the Revolutionary Trade Union Movement in the Organisations of the State Socialist Sector and these Directives published in the Finance Ministry's Bulletin: Guidelines on the Financing of Certain Costs (No. 13-14 / 1960), Guidelines on the Finance of Budget Funds (No. 17-18 / 1960), Directives on the Financing of the Finance of the Finance of the Civil Fund.
* * *) According to the guidelines of the Minister for Education and Culture, if scholarships are not paid from the administrative and economic management account by special budgetary organisations.
†) Act No. 27 / 1959 Coll., on cooperative and residential construction.
† †) The fund cannot therefore provide loans for construction, purchase, modification of holiday cabins, garages, etc.
† †) Decree No 94 / 1959 Ú. l., on the financing, lending and control of cooperative and corporate housing construction as amended by Decree No 47 / 1960 Coll. and Decree No 44 / 1961 Coll.
*) For example, the reduction of remuneration for the quality premium paid for the actions for which the employee was declared a model.
*) Directive of the Minister of Finance of 24 March 1960 No 112 / 78 058 / 1959 on incentive funds of special budget organisations.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance and the Central Council of Trade Unions No. 114 / 1961 Coll., on Incentive Funds of Workers |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.10.1961 |
|---|---|
| Effective from | 01.01.1962 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0