Act No. 125 / 1998 Coll.
Act amending and supplementing Act No. 119 / 1992 Coll., on Travel Refunds, as amended by Act No. 44 / 1994 Coll.
Valid
Effective from 01.07.1998
125
THE LAW
of 13 May 1998
amending and supplementing Act No. 119 / 1992 Coll., on Travel Refunds, as amended by Act No. 44 / 1994 Coll.
Parliament has decided on this law of the Czech Republic:
Act No. 119 / 1992 Coll., on Travel Refunds, as amended by Act No. 44 / 1994 Coll., is amended as follows:
1.
Purpose of the law
(1) This Law provides for reimbursement of expenditure on travel, other changes to the place of work, admission to employment and secondment to work abroad ("refunds').
(a) employment,
(b) members of cooperatives for which the working relationship is a condition of membership;
(c) staff working under non-employment employment agreements, if agreed;
(d) natural persons covered by this law (Paragraph 16);
("the employee ').
(2) Compensation under this Act shall not be granted to employees in the course of their work at a forward border clearance post in the territory of a neighbouring State designated under an international agreement, which is their regular place of work (§ 2 (3)). '
2. In Paragraph 2 (1), the following sentence is added at the end: "The period from the embarkation of crew members of seagoing ships to their disembarkation (1) shall not be considered as a business trip.
1) Act No. 61 / 1952 Coll., on maritime navigation, as amended by Act No. 42 / 1980 Coll. '
3. In Article 2 (2), the words "Czech and Slovak Federal Republic 'are replaced by the words" Czech Republic'.
4. In Paragraph 2 (3), the word "residence 'is replaced by the word" residence' and the following sentence is added at the end: "If an employee is to carry out a work task at a place outside the municipality of residence, the employer may negotiate with him in that agreement that he will also provide him, on his way from the village of residence to the place of work and refund back as in the working trip. '
5. In Article 2 (4), the words "Czech and Slovak Federal Republic 'are replaced by the words" Czech Republic'.
6. In Article 4 (c), the words "under the conditions laid down below 'shall be inserted after the words" food'.
7. Article 5 (1) reads as follows:
"(1) For each calendar day of business travel, the staff member shall be entitled to the subsistence allowance, which shall:
a) 53 CZK to 64 CZK, if the business trip lasts 5 to 12 hours,
b) 81 CZK to 97 CZK, if the journey lasts for more than 12 hours, but not more than 18 hours,
c) 127 CZK to 152 CZK, if the journey lasts longer than 18 hours. "
8. in Article 5, the following paragraph 2 is inserted after paragraph 1:
"(2) The amount of the allowance shall be determined by the employer to the staff member before the secondment to work within the limits set out in paragraph 1. The employer may also negotiate this amount in a collective agreement or provide for it in an internal regulation or, where appropriate, in a contract of employment. Staff members shall be entitled to an allowance of at least the lower limit of the fixed rate of subsistence according to the duration of the journey. ';
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
9. In Paragraph 5 (3), the words "23 Kčs' are replaced by the words" 53 Kč '.
10. In Paragraph 5 (5), at the end of the sentence, the dot is replaced by a comma and the words "at least 20% and not more than 40% of the intended amount of the meal for each meal provided free of charge, having the character of breakfast, lunch or dinner."
11. in Article 5, the following paragraph 6 is added:
"(6) The employer shall notify the employer of the rate of reduction of the diet referred to in paragraph 5 before posting on a business trip and, if he does not do so, shall not be reduced. The employer may also negotiate the rate of diet reduction in a collective agreement or provide for an internal regulation or, where appropriate, an employment contract. '
12. Article 6 (1) and (2), including Notes 3, 3a, 3b and 3c, read:
"(1) The employer may, at the time of the recruitment of the staff member (3) and at the time of transfer at the request of the staff member (3a), grant compensation to staff members as in the case of a work trip to the maximum extent and up to the amount laid down in paragraphs 4 and 5, but for a maximum period of three years.
(2) The employer shall, on temporary secondment of a staff member to another legal or natural person (3b) and on transfer on account of the necessary operational needs (3c), provide compensation to the staff member, as in the case of a work trip, to the maximum extent and to the amount specified in Sections 4 and 5.
3) E.g. § 33 (1) of the Labour Code.
(3a) Section 40 of the Labour Code.
(3b) Paragraph 38 (4) of the Labour Code.
3c) § 38 (3) of the Labour Code. '
13. Article 7 (2) reads as follows:
"(2) The rate of the basic refund per km of journey shall be:
a) for single-track vehicles and tricycles 0,90 CZK,
b) for passenger road motor vehicles CZK 3.30;
when using a trailer for a road motor vehicle, the rate of the basic refund per km of journey shall be increased by up to 15%. ';
14.
"(4) Compensation for fuel consumed shall be paid to the staff member at an amount calculated from the price of the fuel and fuel consumption of the vehicle."
15. in Article 7, the following paragraphs 5 and 6 are inserted after paragraph 4:
"(5) The calculation of the amount of compensation for fuel consumed shall be based on the fuel price shown by the employee. If the employee fails to prove the price of fuel, the amount of compensation shall be calculated from the average price of fuel laid down in the Decree of the Ministry of Labour and Social Affairs. This decree sets the average price of fuel which corresponds to the data of the Czech Statistical Office.
(6) The fuel consumption of a road motor vehicle is calculated by the arithmetic mean of the data on the technical licence. Where the vehicle's registration does not contain this information, the staff member shall be entitled to reimbursement of fuel expenditure only if the fuel consumption is demonstrated by a vehicle technical licence of the same type with the same cylinder capacity. ';
Paragraph 5 shall become paragraph 7.
16.
Adaptation of refund rates
(1) By decree, the Ministry of Labour and Social Affairs provides for a new level of dietary rates, a new level of basic refund rates for the use of road motor vehicles and a new level of average fuel prices with effect from the beginning of the calendar year. During the calendar year, this rate and the new level of average prices shall be fixed if, according to the Czech Statistical Office's data on food and non-alcoholic beverages in public catering, vehicle prices and average fuel prices, those prices are increased or reduced by at least 20% from the effectiveness of the law, if they are dietary and refund rates for the use of road motor vehicles, or from the effectiveness of the most recent regulation contained in the decree.
(2) Dietary rates are rounded to the full crown up to 50 pennies downwards and from 50 pennies inclusive upwards. The basic refund rates for the use of road motor vehicles and the average fuel prices shall be rounded down to ten per cent. ';
17.
Other and higher refunds
(4) An employer who is not a budgetary or contribution organisation, (4) an institution or organisation which is financed as a budgetary organisation, a district authority (4a) or a citizen (4b) (hereinafter referred to as "budgetary and contribution organisations") may provide workers with other work-related compensation, changes in place of work and admission to employment or higher compensation than those provided for in this law; the provision of such compensation may be negotiated in a collective agreement or provided for in an internal regulation or, where appropriate, in a contract of employment.
4) Act ČNR No. 576 / 1990 Coll., on the Rules of Management of Budget Resources of the Czech Republic and Municipality in the Czech Republic (Budget Rules of the Republic), as amended.
4a) Act No. 425 / 1990 Coll., on the District Offices, the modification of their responsibilities and on certain other measures related thereto, as amended.
4b) Act No. 367 / 1990 Coll., on Municipality (municipal establishment), as amended. '
18. Paragraph 12, including the title and footnote 5, reads:
Disgusting
(1) In the course of a foreign business trip, the staff member shall be entitled to a foreign currency allowance; at the request of the employee, the employer may pay the allowances in Czech crowns or other foreign freely convertible currency, using the exchange rate of the foreign exchange market declared by the Czech National Bank for conversion.
(2) The level of the basic rates of food in foreign currency is determined by the Ministry of Finance on the basis of a proposal from the Ministry of Foreign Affairs, drawn up by the representative offices on the prices of food and non-alcoholic beverages in public food establishments of the middle quality class and in the first quality class in the developing countries of Asia, Africa and Latin America, using statistics from the International Monetary Fund, the World Bank and the United Nations.
(3) The level of basic foreign currency dietary rates is determined by the Ministry of Finance by the decree with effect from the beginning of the calendar year. It shall determine this amount during the calendar year if the change in currency prices and rates has reached at least 20% since the last adjustment.
(4) The basic rates of the foreign currency allowance shall be fixed on the calendar day of the foreign working trip, if the foreign working day is longer than 12 hours per calendar day. If a foreign work trip lasts less than 12 hours in one calendar day or overall, the employer shall provide a foreign currency allowance equal to half the daily rate.
(5) Employers who are budgetary and / or contribution organisations may designate a maximum of 15% of the basic rate of subsistence for the management of the organisation and its direct subordination.
(6) Employers who are not budgetary or contributory organisations may provide staff with an allowance lower than the fixed basic rate of subsistence, but not more than
(a) 25% if they agree in a collective agreement or provide for in an internal law or, where appropriate, in a contract of employment;
(b) 50% in the case of crew members of inland waterway vessels (5) and this option shall be negotiated in a collective agreement or employment contract.
The employer's procedure under Paragraph 9 is not affected.
5) Act No. 114 / 1995 Coll., on Inland Navigation. '.
19. In the title to Section 15, the word "Czechoslovak 'is replaced by the word" Czech'.
20. In Paragraph 15 (1), the words "Czech and Slovak Federal Republic" are replaced by the words "Czech Republic" and the words "Czechoslovak."
21. In Paragraph 15 (2), the word "Czechoslovak" is replaced by "Czech."
22. in Paragraph 16 (3), the word "Czechoslovak" is replaced by "Czech."
23. Paragraph 16 (4) reads as follows:
"(4) The foreign staff seconded to the Czech Republic shall be provided with food up to twice the upper limit of the diet established in the course of work travel on the territory of the Czech Republic, but at least the upper limit of the prescribed diet. A foreign employee seconded to the Czech Republic may be provided with a allowance of up to 40% of the intended or agreed diet in addition to the allowance."
24. In Article 16 (5), the words "paid on the profit applicable 'are deleted.
25.
Refunds on secondment to work abroad
Employees with a regular place of work abroad are entitled during the days of travel from the Czech Republic to the regular place of work and back, and when travelling abroad, compensation as in the case of foreign work travel. Where a member of his family travels by an employee (Section 2 (4)), the staff member may also be granted compensation for the proven travel, accommodation and necessary ancillary expenses incurred by that member of his family. Staff with a regular place of work abroad whose employer is a budgetary organisation, body or organisation which is financed as a budgetary organisation, a contribution organisation whose expenditure on salaries and on duty charges is secured by its financial relationship to the budget of the founder or by payments under special legislation4a) or the municipality, 4b) is not payable during the period of the work trip to the Czech Republic and the country of the regular place of work. '
26. Paragraph 18 is deleted.
27.
(1) Where this law requires proof of expenditure and the staff member does not prove it, the employer may grant compensation at the level recognised by him, taking into account the conditions of employment (Section 3), except for the reimbursement of expenditure on fuel, which he provides at an average price set by the Ministry of Labour and Social Affairs Decree.
(2) When travelling in a municipality where the staff member has a contract instead of a job, the staff member shall be reimbursed for the local public transport costs at the declared amount or at the level determined by the employer at the price of the fare, valid at the time of the work trip and the means of transport used. ';
28. In Paragraph 21, the following sentences are added at the end of paragraph 2: "A deposit in a currency other than that specified for the competent State may be provided by the employer to the employee only at his request, either in Czech crowns or in another foreign exchange exchange currency using the foreign exchange market exchange rate declared by the Czech National Bank for conversion. The advance in foreign currency may also be granted to the employee by borrowing the employer's credit card. ';
29. In Article 21, the following paragraph 5 is added:
"(5) Where an advance payment in foreign currency has been provided to the staff member during a foreign business trip, the resulting amount of the advance bill shall be rounded downwards to the nearest value of the tender (banknotes or coins) normally accepted by the domestic banks. ';
30. Paragraph 22, including Notes 7 and 8, reads as follows:
If time spent on a business trip other than the performance of the work falls within the working time of the employee, it shall be considered as an obstacle to work on the employer's side, (7) in which the staff member does not reduce the salary. However, if the staff member has, as a result of the remuneration arrangements, passed, he shall be entitled to compensation for the salary equivalent to the average earnings. 8)
7) Section 130 of the Labour Code.
8) Article 17 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, as amended by Act No. 74 / 1994 Coll. '
31. In Section 24, the words "Czech and Slovak Federal Republic, Government of the Czech Republic and Government of the Slovak Republic" are deleted. The word "may" is replaced by the word "may."
1. The level of average fuel prices shall be determined by the Ministry of Labour and Social Affairs by decree for the first time with effect from 1 July 1998.
2. The amount of basic foreign currency dietary rates shall be determined by the Ministry of Finance for the first time with effect from 1 July 1998.
3. Compensation on transfer at the request of a staff member and on receipt of a staff member provided before the application of this Act pursuant to Article 6 (2) may be granted by the employer to the staff member for a maximum period of three years from the date of application of this Act.
The President of the Chamber of Deputies is hereby authorised to declare in the Collection of Laws of the Czech Republic the full text of the Act on Travel Refunds, as is apparent from the later laws.
This Act shall take effect on 1 July 1998.
Zeman v. r.
Havel v. r.
Tošovský v. r.
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Regulation Information
| Citation | Act No. 125 / 1998 Coll., amending and supplementing Act No. 119 / 1992 Coll., on Travel Refunds, as amended by Act No. 44 / 1994 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.06.1998 |
|---|---|
| Effective from | 01.07.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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