Decree No. 114 / 2002 Coll.
Decree of the Ministry of Finance on the fund of cultural and social needs
Valid
Order
Effective from 01.05.2002
114
DECLARATION
Ministry of Finance
of 27 March 2002
on a fund of cultural and social needs
The Ministry of Finance provides, pursuant to Articles 48 (8) and 60 of Act No. 218 / 2000 Coll., on the budgetary rules and amendments to certain related laws (budgetary rules), as amended by Act No. 174 / 2007 Coll., Act No. 306 / 2008 Coll. and Act No. 250 / 2014 Coll., pursuant to § 33 (4) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, and under Section 23 of Act No. 77 / 1997 Coll., on the State Company:
Subject matter
This decree regulates the amount of the creation of a fund of cultural and social needs (hereinafter referred to as "the Fund '), additional revenue and management of the fund in a state enterprise, in the organisational components of the State and in state contributors1) and in the contribution organisations set up by the territorial authorities (hereinafter referred to as" the contribution organisation').
Amount of fund creation
(1) The basic allocation to be made up of the Fund amounts to 2% of the annual cost of salaries and allowances and, where appropriate, to wages and compensation for wages and on-call allowances in the State's organisational units and contribution organisations.
(2) The State Enterprise constitutes a fund
(a) a basic profit allocation of 2% of the annual cost of wages, salary compensation and on-call fees; and
(b) other profit allocations.
(3) If, by reason of loss or lack of profit, it is not possible to use the procedure laid down in Section 19 of the State Enterprise Act to cover the basic allocation to the Fund, or if the resources of the reserve fund are insufficient, the State enterprise will also create the fund at a lower level than the profit or balance of the reserve fund.
(4) Other revenue from the Fund shall consist of:
(a) compensation for damage and claims from an insurance undertaking relating to assets acquired from the Fund;
(b) cash and other donations to the Fund.
(5) In the case of grant organisations, the income of the fund is also income from the rental of recreational and sports facilities, the operation of which is supported by the fund.
Management of the Fund
(1) The organisational component of the State, the state enterprise and the contribution organisation shall draw up the budget of the Fund and determine the way in which it is used. The use of the Fund shall be carried out in accordance with the approved budget and shall be eligible only for expenditure under Sections 4 to 14a. Specific legislation applies to the codecision of the trade union. 2)
(2) The funds of the Fund of Contributory Organisations set up by the local authorities shall be deposited in a separate account with banks and branches of foreign banks. The funds of the fund of the state organisational body and state contribution organization are deposited in the Czech National Bank in the accounts of the subordinate Treasury. Transfers of funds to advances for the basic allocation to the Fund shall take place no later than the end of the month following that in which the fund was created.
(3) An organisational component of a State, a State enterprise and a contribution organisation may only contribute to the performance and activities it organises or coorganises or acquires from another organisational component of a State or a legal or natural person. Employees in employment, civil servants under the Civil Service Act, members of the service, judges and pensioners who worked for the organisation of the State, state-owned enterprise or organisation (hereinafter referred to as "the employee ') and their spouses, spouses, partners, partners (2a), peers, cooperatives and uninsured children3), including children entrusted to foster or legal care and children entrusted by the Court to the care of the employee (hereinafter referred to as" the family member'), shall be granted the performance or activity referred to in the first sentence for a reduction of the contribution from the fund.
(4) The contribution may be granted only from the fund of that organisational component of the State, State enterprise or contribution organisation which has fully paid for the activity or performance.
(5) There is no legal right to grant the contribution or other benefit from the Fund.
(6) The contribution provided for in this Order, if the amount is not fixed, may also be full reimbursement of costs.
(7) The balance of outstanding loans provided by employees of the state's organisational body or contribution organisation pursuant to § 6 and § 11 (2) may be waived under the conditions laid down by special legislation, 4) but the maximum amount of CZK 30 000 may be waived. The balance of outstanding loans granted by employees of a public enterprise pursuant to § 6 and § 11 (2) may be waived in the case of severe social circumstances in accordance with the management rules of the fund, but the maximum amount of CZK 30 000 may be waived.
(8) All payments from the Fund, with the exception of the cash allowance for meals, social assistance, social loans and gifts, are made to employees in a non-monetary form.
(1) The Fund may contribute to the costs of running a parent school under the Education Act and of providing childcare services in the child group, cultural facilities, recreational facilities, sports and physical facilities, rehabilitation facilities, including massages and interest facilities of the State's organisational units, state enterprises and contribution organisations (hereinafter referred to as "facilities serving the cultural and social development of employees") and to the operation of the bus, to the extent that they are used for the needs of facilities serving the cultural and social development of employees and family members.
(2) The Fund may contribute staff to:
(a) vitamin products;
(b) diopters, contact lenses or special optical devices,
(c) preventive care in dental hygiene and dental prevention provided by dental hygienist and preventive, medical and diagnostic care in dental medicine, including orthodontic care;
(d) vaccination against infectious diseases.
(3) The allowance referred to in paragraph 2 may be granted if the performance is not partly or partly covered by public health insurance or by another person on the basis of an obligation laid down by another legislation.
(4) The Fund may contribute to equipment to improve working conditions, to working clothes and footwear, above mandatory equipment, to uniform clothing and to equipment for sports and interest activities which is lent to employees.
(5) Where installations serving the cultural and social development of workers are also used for other purposes, a proportion of the costs shall be reimbursed from the operating costs from the resources provided for in the legislation (e.g. training of employees). 5)
(6) The Fund may contribute to the cost of temporary use of facilities of other organisational bodies of the State or persons, provided that they serve the cultural and social development of workers and family members.
(7) The Fund may contribute to the payment of printed books, including children's picture books, other than those in which advertising exceeds 50% of the book area.
Contribution to the use of childcare facilities
The fund may contribute to staff costs using a nursery school under the Education Act and a childcare facility in a child group. For the purposes of this provision, Paragraph 3 (4) shall not apply.
Acquisition of tangible property
The Fund shall cover the acquisition of tangible assets which serve the cultural and social needs of workers. 6)
Transport to employment allowance
From the Fund, employees can contribute to transport to and from employment by regular public transport of persons, if they are on regular public transport under the law governing value added tax.
Loans for residential purposes
(1) Employees may be granted a loan from the Fund under a written contract for:
(a) the acquisition of a house or an apartment owned or co-owned for its own residence, the composition of a member's share of a cooperative apartment for its own residence, and the implementation of a change in the construction of a house or apartment used by the employee for its own residence;
(b) the purchase of housing equipment;
(c) the outstanding balance of the loan from the housing fund provided by the previous employer and the outstanding balance of the loan from the housing fund to the spouse.
(2) The loans from the Fund are free of interest and are granted under the following conditions:
(a) staff may also be provided with more loans; the sum of the outstanding loans granted to staff and new loans referred to in paragraph 1 shall not exceed CZK 300 000, of which, according to paragraph 1 (b), an amount of CZK 100 000,
(b) each loan is due no later than 10 years after the conclusion of the loan contract; the funds from the loan granted can only be used for direct payment of the purpose agreed in the loan contract.
(3) If the employment or service is terminated, the loan shall be payable no later than six months after the date of termination, unless otherwise specified in the contract.
(4) Loans cannot be granted to cover costs already covered by loans or loans from banks or branches of foreign banks or other persons. Furthermore, a loan cannot be granted to settle the joint equity of spouses, to settle heirs and other property-law settlement.
Meals
The Fund may contribute to the staff of catering under the legislation governing catering in the organisational component of the State, the contribution organisation and the state enterprise and the cash allowance for catering, but not more than 45% of that contribution.
Recreation
The Fund may contribute to staff and their family members for recreation, including rehabilitation and spa treatment, recreational stays in their own facilities or taken from other organisational units of the State or from legal or natural persons and tours, both domestic and abroad.
Culture, education, physical and sport
The Fund may contribute to staff and their family members:
(a) tickets for cultural, physical and sporting events and transport to such events;
(b) the cost of cultural, physical and sporting events organised by the State, a state enterprise or a contribution organisation;
(c) the cost of artistic, linguistic and interest education which is not the professional development, deepening of education or qualifications, continuous training or improvement of the professional capacity of the staff member.
Exchange actions
In mutual exchanges, tours, cultural events and sports competitions, the accommodation costs of employees and family members of other domestic and foreign legal and natural persons may be borne by the Fund while ensuring reciprocity.
Social assistance and loans
(1) A one-off social assistance may be granted from the Fund to employees or their immediate survivors, in extremely serious cases and in addressing difficult or unexpected social situations. Social assistance may amount to a maximum of CZK 30,000 in individual cases, in cases of disability by natural disaster, environmental or industrial accident in areas where an emergency has been declared, a maximum of CZK 50,000.
(2) Under a written contract, employees may be granted an interest-free loan of up to CZK 50,000 or CZK 100,000 in cases of disability by natural disaster, environmental or industrial accident in territories where an emergency or danger has been declared, with a maturity of up to 5 years after the conclusion of the contract. On termination of employment or service, the loan shall be payable no later than six months after the date of termination, unless otherwise specified in the contract.
(3) Social assistance and loans referred to in paragraphs 1 and 2 shall be provided in cash in accordance with the Fund's budget.
Pension insurance, supplementary pension savings and long-term investment account
The fund may contribute employees to the supplementary insurance (9), supplementary pension safe11), or long-term investment account under the Capital Market Act, but not more than 100% of the amount which the employee has committed to pay from his own resources.
Insurance against private life insurance
The fund may be paid to the insurance undertaking for the employees of a part of the private life insurance policy under an insurance contract concluded between the employee as a policy holder and an insurance undertaking which is entitled to carry out insurance activities in the Czech Republic under special legislation 9a), but not more than 50% of the amount of the insurance premiums which the employee has committed to pay, provided that the contract has not been agreed on until 60 calendar months and not earlier than the year of the age of 60 years.
Contribution of the trade union organisation
The Fund may provide a contribution to a trade union which operates with an organisational body of a State, a state enterprise or a contribution organisation to cover the demonstrable costs incurred by it in the context of the performance of an authorisation under labour law.
Gifts
(1) The Fund may provide staff with benefits in kind or in cash
(a) for exceptional activity to the benefit of the employer in providing personal assistance in the event of a fire, natural event and in other exceptional cases, and for humanitarian and social activity, and for the care of workers and their family members;
(b) during the working years 20 and every 5 years of employment or service with the employer; the duration of employment with other employers may also be included in the working anniversary. The working anniversary cannot include the duration of the work undertaken under the non-employment agreement,
(c) 50 years of life and every 5 years of age,
(d) on the first grant of an old-age or invalidity pension for a third-degree invalidity.
(2) The Fund may also give a donation to natural persons other than employees for the exceptional activity referred to in paragraph 1 (a).
(3) The total amount of donations may not exceed 15% of the basic allocation. The unused part of the limit may be transferred to the next year for the same purpose, above the specified limit.
(4) Donations may be granted to natural persons or to contributors to organisations affected by a natural disaster, an environmental or industrial accident in territories where an emergency or a state of danger has been declared. Such gifts shall not be subject to the restriction laid down in paragraph 3.
Other payments from the Fund
The fund may cover the acquisition of a funeral bouquet or a funeral wreath in the event of the death of a staff member.
Transitional, repeal and final provisions
Funds created by the Fund and claims on employees arising from loans granted prior to the date of application of this Order shall be considered as funds of the Fund and claims under this Order.
They shall be deleted:
1. Decree No. 310 / 1995 Coll., on the Fund of Cultural and Social Needs,
2. Decree No. 167 / 1997 Coll., supplementing the Decree of the Ministry of Finance No. 310 / 1995 Coll., on the Fund of Cultural and Social Needs,
3rd Decree No. 314 / 1999 Coll., amending Decree No. 310 / 1995 of the Ministry of Finance Coll., on the Fund of Cultural and Social Needs, as amended by Decree No. 167 / 1997 Coll.
This Decree shall take effect on 1 May 2002.
Minister:
Ing. Rusnok v. r.
1) § 54 paragraph 1 of Act No. 219 / 2000 Coll., on the assets of the Czech Republic and its presentation in legal relations, as amended by Act No. 501 / 2001 Coll.
2) Section 225 of the Labour Code.
2a) Act No. 115 / 2006 Coll., on Registered Partnership and on the amendment of certain related laws
3) Sections 11 to 16 of Act No. 117 / 1995 Coll., on State Social Aid, as amended by Act No. 137 / 1996 Coll., Act No. 242 / 1997 Coll. and Act No. 271 / 2001 Coll.
4) § 34 of Act No. 219 / 2000 Coll.
5) § 68 of Act No. 218 / 2000 Coll.
6) § 50 of Act No. 218 / 2000 Coll.
9) Act No. 42 / 1994 Coll., on supplementary pension insurance with a State contribution and on amendments to certain laws related to its implementation, as amended.
9a) Act No. 363 / 1999 Coll., on Insurance and on the amendment of certain related laws (Insurance Act), as amended.
10) Sections 19 (1) and 23 of Act No. 77 / 1997 Coll., on State Enterprise.
11) Act No. 427 / 2011 Coll., on Supplementary Pension Savings, as amended.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 114 / 2002 Coll., on the Fund of Cultural and Social Needs |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.04.2002 |
|---|---|
| Effective from | 01.05.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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