Decree of the Ministry of Finance and the Central Council of Trade Unions No. 121 / 1965 Coll.
Decree of the Ministry of Finance and the Central Board of Trade Unions on the use of funds of the Fund of Cultural and Social Needs and on the financing of certain activities of state economic organisations
Valid
Effective from 01.01.1966
121
DECLARATION
Ministry of Finance and Central Council of Trade Unions
of 26 October 1965
on the use of the resources of the Fund for Cultural and Social Needs and the financing of certain activities of state economic organisations
The Ministry of Finance pursuant to § 391 (2) of the Economic Code No. 109 / 1964 Coll., § 11 (2) of Act No. 83 / 1958 Coll., on the modification of financial planning and financial management of national enterprises and other economic organisations of the State Socialist Sector, and in the area of development of the initiative and care of workers of the Central Council of Trade Unions pursuant to Article 25 of the Resolution IV of the General Trade Union Convention, Annex to Act No. 37 / 1959 Coll., on the status of racing committees of the basic organizations of the Revolutionary Trade Union Movement, as amended by the Annex to the Labour Code No. 65 / 1965 Coll., provides:
General provisions
(1) If a company is referred to in part one and part two of this Decree, it is a company which manages under Part III Government Decree No. 90 / 1965 Coll., on the planned management of the national economy.
(2) An undertaking shall mean a branch undertaking without associated national undertakings and special purpose vehicles, an economic organisation subordinate to a branch office or national committee, as well as an economic organisation directly managed by a central authority. The provisions on undertakings apply mutatis mutandis to branches only in respect of their own economic activity. *) An undertaking shall also mean an undertaking subordinate to a branch undertaking.
(3) Expenditure under this decree may also be covered by the basic organisation of the Revolutionary Trade Union Movement, if this is provided for in the Directives of the Central Council of Trade Unions. * *)
(4) Unless otherwise specified, the undertaking shall:
(a) expenditure material under the accounting rules;
(b) salaries and other personal expenses of the workers' fund (basic wage fund).
Cultural and social needs fund
Funds for cultural and social needs and their use
(1) Fund resources * * *) mainly serve the entire collective of enterprises. Their use shall be decided by the competent trade union in cooperation with the management of the undertaking.
(2) The relevant trade union, in cooperation with the management of the undertaking, shall draw up the budget as part of a collective agreement on the use of the funds.
(3) The order for the use of the funds of the fund of cultural and social needs is signed by the authorised worker of the undertaking and by the authorised official of the relevant trade union (ROH racing committee, business committee or trade committee, where there is no ROH business committee).
(4) The allocation to the Fund shall be granted at a minimum of †) after the end of the relevant quarter. At the request of the ROH racing committee, an advance may be granted to the fund up to a minimum quarterly share.
(5) The amounts recovered from the transfer of management or the transfer of ownership of the basic funds acquired by the undertaking from the funds of the Fund are in the fund, regardless of whether the basic funds were acquired from the funds of the business funds of the workers or from the funds of the fund of cultural and social needs. Where the basic device is equipped with small and short-term items, the funds obtained from their sale shall also be included in the fund.
(1) The Fund's resources are used:
(a) for cultural, social, health, recreational and physical purposes, in particular for the acquisition of investments and other objects of lasting value;
(b) to provide return loans to employees of the company for the composition of membership shares to the building housing cooperative, for the construction of family houses and for the construction of family houses for the acquisition of new apartments and for the purchase of family houses from socialist organisations;
(c) to provide a contribution to a building housing cooperative of which the employees of the enterprise are members, in so far as the amount of the contribution reduces the need for a bank loan for the construction of a cooperative housing house;
(d) the political and educational activities of the basic organisation ROH and its facilities, as well as the training of the functional asset;
(e) to provide scholarships to the staff of the undertaking;
(f) selective recreation of workers and their family members; racing and pioneering recreation in the Czech Republic; in exceptional and social cases for the payment of spa vouchers,
(g) to provide a contribution to cover non-exchange reciprocal foreign study trips (approved cooperatives, exchange of best workers, improvements and innovators) approved by the Central Committee of the relevant trade union;
(h) the remuneration of workers by non-cash remuneration;
(ch) to provide one-off assistance to the immediate survivors of the victims of a fatal occupational injury to the worker of the undertaking, as well as to the contribution of the worker (s) to other similar purposes, such as emergency disasters, natural disasters, etc.,
(i) the construction, repair, maintenance, technical operation and use of physical equipment and the purchase of items of an investment and non-investment nature for the purposes of the recreational staff of the undertaking and their family members.
(2) The Fund's resources shall be used as complementary resources:
(a) to grant loans to employees of the company for stabilising cooperative housing construction carried out in a supplier's way or by their own means and for the construction and reconstruction of family homes by their own help, (*) but only to the extent that such construction has been determined by the company's housing plan, from the balances of the funds of the company funds employed in the fund of cultural and social needs;
(b) to finance small recovery measures (locker, washrooms, showers, etc.);
(c) to cover the expenditure referred to in § 5 (3), § 7, § 10 (2) (b), § 11, § 13 (1) (a), § 14 (3) (a).
(3) The funds of the cultural and social needs fund may be used for further similar purposes for undertakings managed by national committees by the Regional Trade Council or the Regional Trade Council, after approval of the Central Committee of the relevant trade union, where appropriate by the trade union (Trade Commission or Business Committees) (paragraphs 1 and 2).
(4) The amount to be transferred from the Fund of Cultural and Social Needs to finance installations of an investment nature or to carry out general repairs - under the conditions laid down in the Specific Regulations * *) - shall be transferred to the Fund of Reconstruction or to the Fund of Sector Construction according to whether the facilities will be carried out in the framework of corporate construction or in the context of sectoral investments. The rules for planning, financing and carrying out investment construction apply otherwise to the construction of the plant.
(5) The funds transferred to the Recovery Fund (sectoral construction) can only be used for the purposes laid down by the collective agreement. Where the intended purpose cannot be achieved, the collective agreement shall determine the change of purpose or the return of funds to the cultural and social needs fund.
(6) The loans referred to in paragraph 1 (b) may be granted following the agreement of the ROH Racing Committee under a written contract, subject to the following conditions:
(a) the amount of the loan shall not exceed the average annual net earnings of the worker;
(b) the first instalment shall be made in accordance with the agreement between the undertaking and the worker but no later than 2 years after the date of conclusion of the contract;
(c) the loan shall be repaid within 10 years at the latest;
(d) the loan is due within 6 months of the date of the termination of the contract; the exemption is granted by the competent trade union in agreement with the management of the undertaking.
The amount lent shall be transferred for the benefit of the worker to the state savings bank or to the account of the building housing cooperative at the Czechoslovak State Bank.
If an interest rate loan is granted, the interest rate may not exceed 3%.
Cultural facilities of the Revolutionary Trade Union Movement
(1) In the case of ROH cultural facilities (racing clubs, ROH cultural houses, red corners, professional libraries, production technical cabinettes, as well as cultural centres in racetrack, boarding schools and remote workplaces), whether the establishment is in the management of the enterprise or owned or used by ROH, the undertaking
(a) provide the necessary rooms free of charge, or pay in the manner referred to in § 1 (4) (a) the costs associated with the use of the necessary rooms and cover adequate equipment;
(b) the costs of technical operations (heating, electric current, water, steam, gas, etc.) and the personal expenses of the staff of the undertaking providing these services (as a janitor, maintenance worker, heater, etc.) and of routine repairs, as well as the maintenance of basic resources and internal equipment, shall be borne by them in accordance with Article 1 (4).
(2) The following shall be covered from the Fund for cultural and social needs:
(a) building and equipment of rooms;
(b) contributions to the own political activities of cultural facilities.
(3) The recovery fund shall cover overhaul of buildings and internal equipment of an investment nature and, where this does not jeopardise the undertakings' obligations and needs, the expenditure referred to in point (a) of paragraph 2.
Medical facilities
(1) In the field of health care facilities (medical centres, racing health centres, racing clinics, clinic racing hospitals, night sanitaries and other health facilities in enterprises), the Management National Committee shall, from its budget:
(a) the purchase, maintenance and repair of medical devices and tools, medicines, medical and other needs which serve exclusively medical operations;
(b) expenditure on protective clothing and maintenance of health workers, expenditure on the travel of such workers, to which the health administration has ordered,
(c) personal expenditure on medical and occupational staff providing health care services in the undertaking.
(2) The company is covered by the Recovery Fund
(a) the construction and overhaul of health facilities and their equipment, with the exception of the equipment referred to in paragraph 1;
(b) as an additional source of apparatus and instruments serving exclusively medical operations.
(3) A fund of cultural and social needs is to be paid as a supplementary source of construction, overhaul and equipment of an investment nature in health care establishments.
(4) Other expenditure, unless specified in the preceding paragraphs, shall be reimbursed by the undertaking in the manner set out in Paragraph 1 (4).
Racing crèches, school racing and children's shelters
(1) National Committees shall cover expenditure similar to those referred to in Article 5 (1) and expenditure on the purchase of food for children.
(2) Other expenditure shall be reimbursed in the manner set out in paragraphs 2 to 4 of Section 5.
(3) Parents' allowances for children in nurseries and nurseries constitute the income of the national committee responsible.
School equipment
In the sector of the school establishments of the enterprise (e.g. apprenticeship and centres, business institutes, company technical schools, racing schools of work), the enterprise pays for construction from the reconstruction fund, investment equipment and overhaul. Other expenditure shall be reimbursed in the manner set out in Paragraph 1 (4). The funds of the Fund for Cultural and Social Needs may be used as additional resources for farm educational establishments.
Qualification enhancement
Wages (salaries) paid to students at work for days or hours of paid leave, as well as study allowances to be paid to students at work at the time of unpaid leave, shall be paid by the undertaking in accordance with Article 1 (4) (b).
Domestic excursions
(1) Expenditure on domestic excursions included in the relevant training (i.e. included in the curriculum and approved) shall be borne by the undertaking in the manner set out in Section 1 (4).
(2) Excursions which are not part of the relevant training but are intended to increase cultural, political and professional knowledge, as well as the costs associated with the exchange of experience, shall be borne by participants' contributions. A contribution may be granted from the cultural and social needs fund. The amount of the contribution shall be decided by the trade union in agreement with the management of the undertaking.
Vacation facilities
(1) On the section of recreational facilities (cottages, fixed camps, pioneering camps), regardless of whether the installation is in the management of the enterprise or owned or used by ROH, the user's contributions bear the costs of maintaining and operating the recreational facilities.
(2) The Fund for Cultural and Social Needs is covered by:
(a) construction, equipment of an investment and non-investment nature;
(b) as a complementary source, the costs of maintaining and operating recreational facilities, except for the catering costs of users;
(c) expenditure relating to the status and dismantling of fixed camps and the storage of their facilities.
(3) The recovery fund covers overhauls of recreational facilities.
(4) Other expenditure, if not provided for in the preceding paragraphs, shall be borne by the undertaking in the manner referred to in Paragraph 1 (4), including personal expenditure on permanent staff of the undertaking, which shall be necessary and expedient to employ to protect recreational facilities (housemaid, administrator or watchman, or, where appropriate, heating maintenance).
Combined equipment
If organisations are to finance the construction and operation of certain installations, *) they are to be reimbursed - by the agreed share - for expenditure linked to the joint construction (equipment, general repairs) and technical operation, as well as for personal expenditure from the same sources from which individual installations are financed. In addition, the associated organisations may contribute to the joint operation of the cultural and social needs fund.
Financing of certain activities of state economic organisations
Funding of socialist competition, food racing, apprenticeship and certain other activities
Socialist competition
(1) The monetary remuneration to the Red Banners and standards in socialist competition, socialist competition in counties and counties and their use is governed by the Central Council of Trade Unions' guidelines * *), and the remuneration of the rated undertakings is provided by a superior central authority from sources secured under the national budget allocations for economic organisations.
(2) The cash remuneration for the results of the socialist competition organised within the production units is paid by means centralized with the Directorate-General for Industry.
Racing catering
(1) The following shall be covered by the holding on the competitive catering section * * *) (canteen, canteen, auxiliary holdings):
(a) investment funds (recovery fund, etc.), construction, equipment of an investment nature and overhaul. The resources of the Fund for Cultural and Social Needs may be an additional resource for these purposes,
(b) other expenditure as referred to in Paragraph 1 (4).
(2) An undertaking may require from another organisation whose workers or members eat in its canteen, the payment of the difference between the amount for which catering is provided to the diners and the actual costs. This amount may be fixed as flat-rate. The flat-rate payment may be made on a monthly basis without special billing only under contract.
Apprenticeship facilities
(1) The undertaking shall reimburse the expenditure, with the exception of those referred to in paragraphs 2 to 4, in the manner set out in Paragraph 1 (4).
(2) Investment funds (recovery fund, etc.) cover construction, equipment of an investment nature and overhaul.
(3) The resources of the Fund for Cultural and Social Needs are covered
(a) as a complementary source, the expenditure referred to in paragraph 2, in particular expenditure on equipping, where appropriate, the equipment of cultural, physical and recreational facilities for apprentices;
(b) expenditure on extracurricular education of apprentices which is not aimed at deepening their training (e.g. interest rings of folk artistic creativity);
(c) expenditure on recreation, non-monetary remuneration for selected apprentices and winners in different competitions and for apprentices' physical events.
(4) The national committees will cover the expenses set out in the apprenticeship Act †) and the costs of textbooks and school supplies provided free of charge.
(5) The undertaking shall be entitled to require the reimbursement of apprenticeship expenses by another organisation, except for the expenditure referred to in points (b) and (c) of paragraph 3 and in paragraph 4. Reimbursement may be provided for by agreement as a flat-rate refund. The flat-rate payment may be made on a monthly basis without special billing only under contract.
(6) Expenditure on interest groups, other policy-education activities and the physical education of apprentices, carried out in the framework of extracurricular education of apprentices, may not exceed 17, - Ccs, i.e. 204, - Ccs per year (including travel expenses) per apprentice and month of calendar year.
Patronage and agricultural aid
(1) Expenditure on brigades organised by national committees to ensure excellence shall be borne by the Ministry of Agriculture, Forestry and Water Management. *)
(2) Material technical assistance, such as work carried out by machinery, tools and means of transport that have been planned, is ordered in advance and agreed between the patronage undertaking and the agricultural organisation, is provided by the undertaking in exchange for the costs incurred. The amount of expenditure shall correspond to the value of the work carried out.
Expenditure related to the performance of the work of pupils and students in production
The enterprise shall cover personal and material expenses in the manner referred to in Paragraph 1 (4), linked to the performance of the work of pupils and students in production.
The activity of the basic organization ROH, the scientific and technical company and the publication of the racing journal
The company shall reimburse, as provided for in Paragraph 1 (4), expenditure relating to room measures, necessary equipment, heating, cleaning and lighting for the basic organisation of ROH (business committees, trade committees), the branch of the scientific and technical company and the publication of a racing journal. In accordance with Article 1 (4) (a), the undertaking shall pay a contribution from the scientific and technical company. It also covers expenses for the salaries of editors and auxiliary staff in the magazine's editorial.
People's militia
The following expenditure shall be reimbursed by the undertaking in accordance with Paragraph 1 (4):
(a) personal expenses (such as wages, salaries, sickness insurance contributions, except for food and overnight allowances) of members of the People's militia, provided that, in actions lasting for more than three days, they are paid by the competent party authority;
(b) the rooms needed for storerooms, dormitories, armourrooms and their necessary equipment, as well as heating, light and maintenance expenses in storerooms, dormitories and armory of the People's militia; This appropriation is intended to cover the following expenditure:
(c) vehicles for their own units of the People's militia, whereby they may only claim from the relevant party authority compensation for fuel consumed (not compensation for other expenditure such as driver's wages, wagon depreciation, maintenance, share of routine repairs).
Civil defence expenditure (CO) and fire protection (PO)
The company shall reimburse expenditure of a non-investment nature as referred to in Paragraph 1 (4).
(a) to CO, for products of military equipment and special material of CO, as well as products of a civil nature (material stocks including small and short-term articles or other objects) which are intended solely for the purposes of CO and which are therefore not used by the organisation in normal operation,
(b) fire protection of the plant and the establishment and maintenance of fire protection units. * *)
Celebration, entertainment and gifts
(1) The company shall reimburse its expenses for national, local and corporate celebrations as referred to in Paragraph 1 (4). Expenditure on celebrations organised by national committees and other organisations shall not be reimbursed from the company's resources.
(2) The company shall bear the cost of refreshments provided in connection with local and corporate celebrations, as well as entertainment and gifts * * *) in accordance with § 1 (4) (a).
Financing of enterprises with limited physical involvement †)
(1) For enterprises where the principles of the management system are not applied based on long-term economic instruments (material interest on gross income or profit), the existing rules apply.
(2) Where this decree refers to a recovery fund, this means, in the case of undertakings financed under this Part, the company's own resources for investment.
(3) The Racial Catering Fund shall be abolished for undertakings for which a new management system will be introduced at the date of the establishment of that system. On that date, the balance of the race food fund shall be transferred to the cultural and social needs fund.
Final provisions
For serious reasons, the Ministry of Finance may allow exemptions and derogations from this decree, from the provisions of Part One and Sections 12 to 17 of Part Two in agreement with the Central Council of Trade Unions.
(1) The following shall be deleted:
1. Directive on the financing of certain costs of economic organisations and of certain expenditure of budgetary organisations No 117 / 35 000 / 1960 (MF Bulletin No 13-14 of 1960) Part A.
2. Guidelines for the payment and distinction of remuneration for factories which are well-fulfilling in export deliveries No 113 / 66 796 / 1956 (Annex to the Bulletin MF No 9 / 1956).
3. The Directive on the financing of remuneration for factories that are well-fulfilling in export deliveries No 117 / 34 343 / 1959 (Bulletin MF No 5 / 1959, registered in the Collection of Instructions for Executive Authorities of National Committees under No 109 / P - 1959).
4. Directive on the Financing of Racial Catering No 117 / 14 072 / 1964 (Bulletin MF No 5 / 1964) with the exception of the provisions applicable to budgetary organisations.
(2) For enterprises with material interest based on gross income or profit †):
1. Decree No. 10 / 1960 Coll., on the provision of a contribution by the management of the plant to cover the costs of the activity of the basic organization ROH.
2. Decree No. 122 / 1960 Coll., on the provision of funds and on the reimbursement of the costs of the activities of the basic organizations of the Revolutionary Trade Union Movement in the organizations of the state socialist sector.
3. Directive on the reimbursement of certain refunds by State Socialist sector organisations on account of accidents at work No 113 / 158 / 1957 (Bulletin MF No 13-14 / 1960, Annex No 13).
4. Guidelines on the financing and accounting of the costs of carrying out the work of pupils and students in the production of No. 117 / 64 520 / 1959 (Bulletin MF No. 8 / 1959).
This Decree shall take effect on 1 January 1966.
Deputy Chairman of the Central Council of Trade Unions:
Pasty
Minister of Finance:
Dvořák v. r.
*) Paragraph 4 (4) of Decree No. 90 / 1965 Coll., on the planned management of the national economy.
* *) For the year 1966, the RoH Guidelines on the financing and budget of basic ROH organisations published in the ROH Report No 12 / 1965.
* * *) The creation of a fund of cultural and social needs is regulated in § 40 of Decree No. 90 / 1965 Coll., on the planned management of the national economy.
†) For the years 1966- 1968, the Government set by Resolution No 333 / 1965 a binding minimum rate of 0,8% of the total paid wages, salaries, bonuses and remuneration for individual work results. At the same time, this resolution was annulled for undertakings financed under Part One and Part Two of this Decree by providing a contribution by the management of the plant to cover the costs of the activity of the basic organisation ROH (so-called functional flat rate) under Decree No. 10 / 1960 Coll.
*) Within the meaning of Decree No. 191 / 1964 Coll., on financial, credit and other assistance to cooperative housing and construction of family houses.
* *) § 40 (3) of Decree No. 90 / 1965 Coll., on the planned management of the national economy.
*) Sections 84 and 85 of Decree No. 90 / 1965 Coll., on the Planning Management of National Economy, Section 7 of Decree No. 94 / 1965 Coll., on the Management of National Property.
* *) Issued under Government Decree No. 306 of 3.6.1964.
* * *) Decree of the Government of the CSSR and the Central Council of Unions No. 42 / 1964 Coll.
†) Act No. 89 / 1958 Coll., on the Education of Higher Education to the Occupation in the Textbook.
*) No 45 155 / 31 / 60 of 23.2.1960, published in the Collection of Instructions for the Executive Authorities of the National Committees, No 17.
* *) Act No. 18 / 1958 Coll., on Fire Protection.
* * *) This provision does not apply to foreign trade undertakings; specific provisions on entertainment and gifts apply to these undertakings.
†) Decree No. 93 / 1965 Coll., on the financing of the non-investment costs of the development of science and technology.
*) Article 176 of the Guidelines of the State Planning Commission for the Development of the National Economy State Plan, No. 55 / 1965 Coll.
* *) § 3 and § 31 of Act No. 34 / 1957 Coll., on inventions, discoveries and improvements. The protected designs are covered by the Order of the Minister of the SÚP No. 15 / 1952 Coll., implementing Act No. 8 / 1952 Coll., on Trade Marks and Protected Designs; Thematic tasks are covered by the Decree of the President of the State Office for Inventions and Standardisation No 166 / 1957 of the Ú. l., on Thematic Tasks.
* * *) Decree of the Ministry of Finance No. 93 / 1965 Coll., on the financing of non-investment costs of the development of science and technology.
†) Part IV of Decree No. 90 / 1965 Coll., on the planned management of the national economy.
† †) Financed under Part III of Decree No. 90 / 1965 Coll., on the Planning Management of the National Economy.
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Regulation Information
| Citation | Decree of the Ministry of Finance and the Central Council of Trade Unions No. 121 / 1965 Coll., on the use of funds of the fund of cultural and social needs and the financing of certain activities of state economic organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.11.1965 |
|---|---|
| Effective from | 01.01.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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