Decree No. 145 / 1989 Coll.
Decree of the Federal Ministry of Labour and Social Affairs on regulating wage resources
Valid
Effective from 01.01.1990
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145
DECLARATION
Federal Ministry of Labour and Social Affairs
of 25 October 1989
on regulating wage resources
According to § 123 (1) (d) of the Labour Code, as amended by Act No. 188 / 1988 Coll. (full version No. 52 / 1989 Coll.), the Federal Ministry of Labour and Social Affairs provides, in agreement with the Central Council of Trade Unions:
Scope
(1) This Decree applies to socialist organisations (hereinafter referred to as "organisations'), except as otherwise provided in paragraph 2, to small establishments of national committees (1) and to ministries, other central government bodies and national committees (hereinafter referred to as" economic management bodies') .2).
(2) This decree does not apply to state-owned enterprises of the agricultural food complex, the Federal Ministry of Agriculture and Nutrition, the Ministry of Agriculture and Nutrition of the Czech Socialist Republic, the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic or the National Committee, the unified agricultural cooperatives and joint ventures, 3) to housing cooperatives, consumer cooperatives, production and other cooperatives, cooperative enterprises, associations of cooperatives of the Czech Socialist Republic, associations of cooperatives of the Slovak Socialist Republic and the Central Council of Cooperatives, 4) to social organisations and to the Centre of Czech Advocacy, the Centre of Slovak Advocacy and Regional and Municipal Association of Advocates.
(3) For the purposes of this decree:
(a) an economic organisation of a state enterprise, (5) a state economic organisation, (6) a foreign trade undertaking, (7) a bank, savings bank, (8) an insurance company, (9) Czechoslovak State Railways, (10) a public limited liability company, (11) an association, (12) an undertaking having foreign shareholdings, (13) a small establishment of a national committee and another organisation, provided that it operates under similar principles as state undertakings;
(b) a budget organisation, in addition to a state organisation, other organisation (contribution, etc.), provided that it operates in accordance with similar principles to that of a budget organisation, and a Czechoslovak State Bank;
(c) the economic and budgetary organisation referred to in points (a) and (b).
WAGES
(1) Wage means are the means used by organisations to pay for work and to provide certain additional services directly related to work and similar activities. Includes
(a) salary and compensation allowances granted on the basis of employment and similar services provided on the basis of employment and membership;
(b) appropriations for remuneration for work and, where appropriate, similar transactions provided on the basis of a relationship other than employment, employment and membership;
(c) the means of remuneration provided for results in socialist competition to citizens who are not in an organisation in a work, service or member relationship or any other relationship, provided that such citizens can participate in a socialist competition whose results the organisation assesses;
(d) the amounts reimbursed by organisations to other organisations to cover the transactions referred to in (a) and (b);
(e) amounts corresponding to basic salaries in cases where youth during the preparation period for work, pupils of secondary vocational schools and special vocational schools (hereinafter referred to as "vocational training centres") and citizens who are not legally in the employment relationship to the organisation (e.g. members of military services, citizens from rehabilitation institutions, workers from foreign organisations) are engaged in the organisation of work managed or secured by the organisation by means of work (labour value); in the course of the work of vocational training pupils during the period of professional development and of citizens who are not legally related to the organisation, the wage value of the work shall also include the amount corresponding to the other components of the salary and salary compensation, unless otherwise provided for in paragraph 6.
(2) Wages are part of the costs or fund of the organisations' remuneration. In economic organisations, the part of the wage resources that is part of the costs of the organisation concerned, its wage and other personnel costs are those of the organisation concerned.
(3) Other personnel costs of organisations include:
(a) the remuneration and performance appropriations referred to in paragraph 1 (b), including the remuneration of members of complex rationalisation brigades and amounts reimbursed to other organisations for payment of such remuneration and performance;
(b) the remuneration appropriations referred to in paragraph 1 (c), if not paid from the remuneration fund;
(c) wage compensation appropriations (14) provided to the staff of the organisation, including amounts reimbursed to other organisations to cover such compensation;
(d) amounts refunded to other organisations to pay compensation if only such compensation is refunded.
(4) Organisations are under no obligation to include in the means of pay the transactions referred to in paragraph 1 (a) and (b) which are refunded to them from the means of pay of other organisations; If these transactions are included in the means of pay, they shall be excluded when the amount reimbursed is received.
(5) Where organisations provide the transactions referred to in paragraph 1 (a) and (b) and pay them in a currency other than the Czechoslovak currency, they shall include only amounts paid in the Czechoslovak currency in the means of payment.
(6) Organisations engaged in a commercial activity include only the amounts corresponding to the remuneration for the productive work of pupils, as the wage value of the work carried out by pupils in vocational training activities (paragraph 1 (e)). 15)
(1) Economic organisations are regulated by the level of wage and other personnel costs and by the budgetary organisations the amount of wage resources.
(2) The amount of wage resources shall be adjusted without a remuneration fund which shall be excluded from wage resources for this purpose.
AMENDMENT OF WAGES AND OTHER PERSONAL COSTS
Management method
(1) The level of wage and other personnel costs of economic organisations, except for undertakings with foreign shareholdings, is adjusted depending on the level of net production, 16) or the level of other indicator17) (hereinafter referred to as "net production") or through a system of tariffs or the maximum proportion of such costs in terms of means of wages or in a special way (by establishing a percentage increase or reduction of wage and other personnel costs or their limit).
(2) The methods of regulating wage and other personal costs are defined by binding outputs of the Czechoslovak Socialist Republic State Plan or the Czech Socialist Republic State Plan or the Slovak Socialist Republic (hereinafter referred to as the "State Plan '), unless otherwise specified.
(3) Economic organisations shall choose, according to their conditions, one of the ways of regulating the wage and other personal costs defined for them in the State Plan (paragraph 2). Instead of using a system of tariffs, they may apply a special method (percentage increase in wage and other personnel costs). The method chosen by economic organisations shall not change in a calendar year.
(4) Economic organisations which do not provide for a binding output of a state plan for wages (associations, small establishments of national committees and other organisations with the exception of undertakings with foreign shareholdings) guide wage and other personnel costs through a system of tariffs.
(5) When applying a special management regime (imposition of a phasing-out or consolidation programme or establishment of a direct administration), the founder of a state enterprise shall, in agreement with the competent economic management authority (§ 19), provide for a specific way of regulating wage and other personnel costs if:
(a) the state firm must, according to the binding outcome of the State plan, direct the wage and other personnel costs by other means;
(b) the change in the way in which wage and other personal costs are regulated requires the achievement of the objectives pursued by the special scheme.
(6) The amount of wage and other personal costs of undertakings with foreign shareholding is not regulated.
Standards and limits
(1) Economic organisations, with the exception of undertakings with foreign shareholding, are to be established according to the way in which the wage and other personnel costs are managed by the standards or limits as a binding output of the State plan. If the standards are not so provided, they shall be laid down, mutatis mutandis, in accordance with paragraph 2, by the Federal Ministry of Labour and Social Affairs in an agreement with the State Planning Commission (18) for economic organisations within the competence of the Federal Economic Management Authorities and by the Ministry of Finance, Prices and Wages of the Czech Socialist Republic (hereinafter referred to as the "relevant Ministry of Finance, Prices and Wages' and the" competent Commission for Planning and Scientific and Technological Development ') for economic organisations within the competence of the economic management bodies of the Czech Socialist Republic or the Slovak Socialist Republic (hereinafter referred to as the "Republic's Economic Management Authorities'), so as to reflect the development of wage and other personal costs for the relevant organisations of the objectives, proportions and objectives and objectives of the State plan.
(2) The State plan defines the standards uniformly for the planning group or a summary of the planning groups (hereinafter the "planning group ') for the period of the five-year plan (all years of that period) and separately for 1990.
(a) the distribution of wage resources into salary and other personnel costs and the remuneration fund in the ratio of 90: 10 or 93: 7; and
(b) the percentage of the absolute increase in wage and other personnel costs in the absolute increase in net production (incremental standard) or the reduction in the percentage of wage and other personnel costs in net production (standard wage reduction), where wage and other personnel costs are adjusted depending on the level of net production;
(c) a percentage increase in the amount corresponding to the regulatory base where wage and other personnel costs are directed through a system of tariffs;
(d) a percentage increase and, where appropriate, a reduction in wage and other personnel costs, where such costs are directed in a special way.
(3) Where wage and other personnel costs are adjusted by means of a rule determining their maximum share of total wage resources, only the standards expressing that proportion shall be laid down for the relevant organisations as a binding output of the state plan.
(4) In particular, the adjustment of wage and other personnel costs shall be determined as a binding output of the State plan for each economic organisation by means of a limit defining the absolute amount (s) of wage and other personnel costs.
(5) Where it is included in a planning group for which a binding output of a state plan is provided under paragraph 2 (b), (c) or (d), an economic organisation with specific operating conditions resulting from another activity, the founder or the founder, in agreement with the competent economic management authority (§ 19), shall decide that the organisation shall take over the way in which the wage and other personnel costs are regulated and the standards set out for the planning group with similar activity.
(6) Where, in application of the special management scheme, the founder determines to the State undertaking, pursuant to Article 4 (5), a special way of directing wage and other personnel costs, he shall at the same time, in agreement with the competent economic management authority (§ 19), determine the standard or limit in accordance with paragraph 2 (d) or paragraph 4.
Wage and other personal costs plan
(1) An economic organisation shall define in the annual wage plan the annual volume of wage and other personnel costs. It uses the results of the activity (increment, decline or volume of net production) and other factors (number and structure of workers, working time fund, etc.) which affect the amount of wage and other personal costs it considers in its plan and, with the exception of the holding, foreign participation is treated in a similar manner to the determination of the permissible amount of wage and other personnel costs per calendar year.
(2) In defining the annual volume of wage and other personnel costs, the economic organisation may use the expected level of the relevant indicators as a starting point. Where this starting point differs from the starting point determined in accordance with § 8 (4), § 10 (5), § 11 (4) or § 23 (1) and (2), by allowing the economic organisation to plan more than 0,5% of the volume of wage and other personal costs, the economic organisation shall, by the end of the first quarter of the calendar year at the latest, specify the annual wage plan according to the starting point determined in § 8 (4), § 10 (5), § 11 (4) or § 23 (1) and (2).
(3) The annual volume of wage and other personnel costs will be allocated by the economic organisation to each quarter. For the same periods of time, where it applies an incremental standard or a wage reduction standard, it shall divide the planned annual net production amount. Within the planned volume of wage and other personnel costs, the planned volume of other personnel costs shall be specified separately.
(4) The annual volume of salary and other personnel costs and its allocation per quarter may only be changed by the economic organisation until the last day of the period covered by the change.
Evaluation of actual developments
(1) An economic organisation, with the exception of an undertaking, shall be assessed on a quarterly basis in the course of the implementation of the plan and a small establishment of the national committee on the basis of the permissible volume of wage and other personal costs, whether it has not exceeded the prescribed standard or limit for the period starting from the beginning of the year (period considered). The permissible volume of wage and other personnel costs shall be determined in accordance with other provisions of this Order.
(2) The volume of wage and other personnel costs shall be considered to be admissible for an undertaking with foreign shareholding in the real volume of such costs.
Direction of labour and other personal costs depending on net production
(1) An economic organisation providing for an incremental standard shall establish the permissible volume of wage and other personnel costs
(a) for a calendar year, by increasing or reducing the starting point of these costs by an amount corresponding to the actual increase or decrease in net production against its starting point and the prescribed standard [Paragraph 5 (2) (b)];
(b) during the calendar year, by increasing or reducing the volume of these costs planned for the period under assessment by an amount corresponding to the amount of the excess or non-compliance with the net production plan for the period under assessment and the standard laid down.
(2) An economic organisation which is established by the regulations on the reduction of wage performance will determine the permissible amount of wage and other personnel costs
(a) per calendar year by dividing the actual volume of net production by 100 and multiplying by the percentage calculated in accordance with paragraph 5;
(b) during the calendar year, by dividing the volume of these costs planned for the evaluation period by 100 and multiplying the percentage of the net production plan for the evaluation period.
(3) The economic organisation may increase the permissible amount of wage and other personal costs determined in accordance with paragraph 1 or 2 by the amount by which the total amount of remuneration for the use of inventions, designs and improvement proposals and the assessed solutions to the thematic tasks and performance referred to in points (a) and (b) of Article 2 (1), which are linked to the security of defence preparations in the national economy and which is paid from the State budget (hereinafter "the selected remuneration"), settled in the evaluation period for payment, exceeds the total amount of such remuneration charged during the same period of the preceding year for payment.
(4) The starting basis for wage and other personnel costs is their permissible volume in the previous year. The starting basis for determining the increase or decrease in net production is the fact achieved in the previous year.
(5) Where the economic organisation is established by a standard for reducing wage performance, it shall use instead of the starting point the percentage of the wage and other personnel costs of net production planned in the previous year, which shall be reduced according to the prescribed standard.
Direction of labour costs and other personal costs through the tariff pay system
(1) An economic organisation shall establish the permissible volume of wage and other personal costs for the period under assessment by establishing the proportion of non-tariff components (paragraphs 5 to 7) and by adding the proportion of non-tariff components and the amount of non-tariff components not included in that proportion [paragraph 5 (c) and (d) and paragraph 8] that it has settled for the period under the specified standard and after that increase. Where an economic organisation has to change the proportion of non-tariff components during the year (paragraph 7), it shall determine the permissible amount of wage and other personnel costs according to the regulatory base and the proportion of non-tariff components for the period before and after the change of that proportion.
(2) An economic organisation which, during the period under assessment, reduces the actual converted number of workers against the same period in 1989 or 1990, where applicable (paragraph 6), and does not have a attenuation programme, may increase the permissible volume of labour and other personal costs by half the amount resulting from the reduction in that number of workers, provided that the actual volume of net production over the period under assessment does not fall against the same period in 1989 or 1990 (paragraph 6), as the case may be, by a greater amount than the amount of increase in the permissible volume of wages and other personal costs. The amount resulting from the reduction in the number of workers shall be determined by the organisation by dividing the permissible amount of wage and other personnel costs first by the actual converted number of workers over the period of assessment and then multiplying by the reduction of the actual number of employees.
(3) The regulatory basis for wage and other personnel costs is a summary
(a) time, task, share and mixed wages without influence of performance standards;
(b) wage allowances and allowances including remuneration for on-call duty without overtime allowances;
(c) similar transactions as referred to in points (a) and (b), where they are included by the organisation under Article 2 (1) (a), (d) and (e) in salary instruments; the organisation does not need to include such transactions in the regulatory base, unless it considers this to be appropriate and complies with the same procedure for deriving the proportion of non-tariff components.
(4) The economic organisation shall exclude the effect of compliance with performance standards by dividing the total volume of task wages and the task components of mixed wages by a coefficient expressing compliance with those standards, which shall be determined on the basis of the total volume of standard hours and all hours worked in the appropriate form of salary, or by other, more precise means, as appropriate.
(5) The share of non-tariff components as a percentage of the regulatory base shall be derived from the volume of those components in 1989 and the regulatory base corresponding to the respective transactions (paragraph 3) to be settled in 1989. The volume of non-tariff components shall be determined by deducting from the applicable volume of wage resources for the year 1989 after its adjustment determined in accordance with Article 23 (1)
(a) the amount of the remuneration fund which corresponds to the standard laid down for the distribution of the wage resources into the wage and other personnel costs and the remuneration fund;
(b) a regulatory base corresponding to the respective transactions cleared in 1989 for payment;
(c) the amount of compensation for wages paid in 1989,
(d) the amount of the remuneration collected (Paragraph 8 (3)) to be paid in 1989, provided that such remuneration or part thereof is not included in the regulatory base.
(6) An economic organisation which directs wage and other personnel costs through a system of tariffs only from 1 January 1991 shall derive, mutatis mutandis, the proportion of non-tariff components referred to in paragraph 5 from the data recorded for 1990.
(7) Where an economic organisation applies a scale of wage rates other than 1989 or 1990 (paragraph 6) in a calendar year, it shall change the proportion of non-tariff components it derived pursuant to paragraph 5 or 6. The influence of other scales of wage tariffs shall be reflected by the organisation on the basis of the relevant quantification in the regulatory base for the previous year and shall derive the proportion of non-tariff components, mutatis mutandis, in accordance with paragraph 5 from the permissible volume of wage and other personal costs, excluding the effect of the increase in the regulatory base in accordance with the normative and other data recorded for the previous year.
(8) In agreement with the competent authority of economic management (§ 19), the founder or the founder may authorise the economic organisation to deduct from their amount of remuneration under copyright rules, or further performance (hereinafter referred to as "separately determined remuneration ') when calculating the proportion of non-tariff components.
Direction of labour and other personal costs through their share of wage resources
(1) The economic organisation shall establish the permissible amount of the wage and other personnel costs per calendar year by:
(a) the increase in the actual volume of wage resources against their starting base shall divide that volume by 100, multiplied by the share of wage and other personnel costs, which is laid down by the norm of the distribution of wage resources into wage and other personnel costs and the remuneration fund;
(b) the reduction of the actual amount of wage resources against their starting base shall divide the base by 100, multiplied by the share of wage and other personnel costs, which shall be laid down by the standard for the distribution of wage resources into wage and other personnel costs and the remuneration fund.
(2) Where the actual allocation to the profit-making fund, including any addition to the distribution-making profit, is higher than the actual payments from the remuneration fund, the organisation shall use the actual amount of wage and other personnel costs, as referred to in paragraph 1 (a), to determine the allowable amount of remuneration, including that allocation to the remuneration fund, instead of actual payments from the remuneration fund.
(3) During the calendar year, the permissible amount of wage and other personnel costs shall be the same as the amount of these costs planned for the period considered.
(4) An economic organisation may increase the permissible amount of wage and other personnel costs, as determined in accordance with paragraphs 1 and 3, in accordance with Paragraph 8 (3).
(5) The starting basis for wage resources is the applicable volume for 1989 after the adjustment provided for in Paragraph 23 (1).
Special method for regulating wage and other personal costs
(1) An economic organisation which is established by the standard [Paragraph 5 (2) (d)] will establish the permissible volume of wage and other personnel costs per calendar year by increasing or reducing the starting base of such costs depending on the standard laid down. during the calendar year, the permissible amount of wage and other personnel costs shall be equal to the amount of these costs planned for the evaluation period. If the limit is applied, the permissible amount of the wage and other personnel costs per calendar year shall correspond to the limit established and, during the calendar year, the volume of those costs planned for the period of assessment.
(2) In agreement with the competent economic management authority (§ 19), the founder or founder may authorise the economic organisation to determine the permissible volume of wage and other personal costs, also depending on the change in the actual number of workers converted against 1989. In such a case, the economic organisation shall increase or reduce the permissible amount of wage and other personnel costs, as determined in accordance with paragraph 1, to the extent appropriate to the percentage increase or half of the percentage reduction of the actual number of workers converted against 1989. When increasing the permissible volume of wage and other personnel costs, its ratio to the actual volume of wage resources per calendar year may not exceed the ratio set by the standard for the distribution of wage resources [Paragraph 5 (2) (a)]. Where the allocation to the profit fund, including, where appropriate, the addition to the distribution of profits, is higher than the remuneration fund payments, the economic organisation shall assess compliance with this ratio on the basis of the actual amount of wage resources, which includes the allocation to the remuneration fund instead of the amounts cleared from that fund for payment.
(3) An economic organisation may increase the permissible amount of wage and other personnel costs, as determined in accordance with paragraph 1, in accordance with Paragraph 8 (3).
(4) The starting basis for wage and other personnel costs shall be their permissible volume in the previous year without increasing or reducing the amount referred to in paragraph 2.
Overstep and saving of wage and other personal costs
(1) An economic organisation shall exceed the wage and other personnel costs if their actual volume over the period of assessment, including the change in the balance of their accruals, recorded in the accounts concerned, in the direction of wage and other personnel costs by normative relationship and without any change in that balance in the direction of wage and other personnel costs by other means, is greater than the permissible volume of such costs. The difference is exceeding wage and other personal costs.
(2) When wage and other personal costs are exceeded, the economic organisation:
(a) during the calendar year in the Fund, the remuneration shall be subject to an amount corresponding to the excess declared;
(b) implement the regulatory circuit for the calendar year in accordance with the relevant government regulation;
(c) adopt measures to reduce the consumption of wages and other transactions (Paragraph 2 (1)) and to compensate for the reported overruns in subsequent periods, if the overcompensation cannot be fully tied to the remuneration fund; it shall also take such measures when reallocating the profits associated with the payment of the regulatory circuit.
(3) The economic organisation shall save wage and other personnel costs where the actual volume of these costs over the period under assessment, including the change in the balance of their accruals recorded in the accounts concerned, in the direction of wage and other personnel costs by normative relationship or without any change in that balance in the direction of wage and other personal costs by other means, is less than the permissible amount of such costs. The difference is by saving wages and other personal costs.
CORRECTION OF WAGES
Limits and wage plan
(1) The amount of the wage resources of budgetary organisations is regulated by a limit which defines the absolute amount (s) of such appropriations.
(2) The limit shall be determined by the budgetary authority within the limits specified for the relevant planning group in the State Plan, unless otherwise specified in paragraph 3.
(3) The Federal Ministry of Finances18) or the competent Ministry of Finance, prices and mezz19), 20), within the limits specified for the relevant planning group in the State Plan, the limit for the central government body and for the national committees and, where appropriate, the limit for the selected staff of the central government body and national committees.
(4) A central government body or a national committee (21) may, with the agreement of the competent economic management authority (§ 19), decide that the limit is to guide the amount of the wage and other personal costs and not the wage resources of the budgetary organisations within its competence.
(5) The budgetary organisation shall define in the annual wage plan an annual volume of wage resources or wage and other personnel costs corresponding to the maximum limit set. This volume shall be allocated to each quarter. In the context of the planned volume of wage resources or of the wage and other personnel costs, the planned volume of other personnel costs and the planned volume of the selected components, for which the conversion of their planned volume is provided for (Paragraph 14 (3)).
(6) The annual volume of the wage or of the wage and other personnel costs and its allocation per quarter may only be changed by the budgetary organisation until the last day of the period covered by the change.
Evaluation of actual developments
(1) In the course of the implementation of the plan, the budgetary organisation assesses on a quarterly basis on the basis of the permissible volume of wage resources or of wage and other personal costs, whether it has not exceeded the limit set for the period starting from the beginning of the year (period considered).
(2) The eligible volume of wage resources or of wage and other personnel costs shall be determined by the budgetary organisation as a sum
(a) the volume of the means of employment or the wage and other personnel costs planned for the evaluation period without the selected components, the planned volume of which shall be recalculated;
(b) the recalculated volume of the selected components corresponding to the planned volume of those components over the evaluation period increased or reduced depending on the excess or non-fulfilment of the planned revenue or other indicator,
(c) the amount by which the total amount of remuneration collected (Paragraph 8 (3)) settled in the calendar year for payment exceeds the total amount of such remuneration cleared in the same period of the previous year for payment,
(d) the amounts authorised by the budgetary organisation pursuant to paragraph 3 above.
(3) If, exceptionally, the amount of certain components of wage resources cannot be defined by a limit and their payment is socially effective, it shall, on a proposal from the economic authority, provide for:
(a) the Federal Ministry of Labour and Social Affairs, in agreement with the Federal Ministry of Finance and the State Planning Committee (18), to the budgetary organisations under the responsibility of the federal economic management authorities, the conditions and method of calculating the planned volume of the selected components of wage resources which have the character of direct costs (remuneration for secondary economic activity in higher and other schools, fees under copyright and others), according to the performance of the planned revenue, or any other indicator, or allowing an overrun of the limit on the selected components to be settled by the budgetary organisation in the evaluation period for payment, if this payment is not capable of affecting the revenue obtained,
(b) the relevant Ministry of Finance, Prices and Wages, in agreement with the relevant Planning and Scientific and Technological Development Commission (19), 20) to the budgetary organisations under the responsibility of the Republic's economic management authorities, the conditions and method of calculating the planned volume of the selected components of wage resources or allowing the limit to be exceeded mutatis mutandis under (a).
Excess and wage savings
(1) The budgetary organisation shall exceed its wage resources if its actual volume, without payment from the remuneration fund (Article 17 (3) (a) and (b)), is greater than the permissible volume of the wage resources for the period considered. The difference is exceeding the wage.
(2) In case of overcompensation, budgetary organisation
(a) during the calendar year, the remuneration in the fund shall be subject to an amount corresponding to the excess declared and, if the excess cannot be fully tied to the remuneration in the fund, shall take measures to reduce the consumption of wages and other transactions (Section 2 (1)) and to compensate for the excess declared in subsequent periods;
(b) transfer the amount tied in the fund of remuneration for the calendar year to the budget in which it is involved in its revenue and expenditure or in its financial relationship (contribution or contribution).
(3) The amount of excess wage declared for the year in question, which the budgetary organisation shall not pay under paragraph 2 (b), is linked to the remuneration fund in subsequent years. The obligation to tie in the Fund the amount of wage overpayments not yet paid shall cease as soon as the budgetary organisation has paid in accordance with paragraph 2 (b).
(4) The budgetary organisation shall save wage resources where the actual amount of such funds, without payment from the remuneration fund (Article 17 (3) (a) and (b)), is less than the permissible amount for the period under assessment. The difference is by saving wages.
_
Creation of the remuneration fund
(1) Economic organisations may create a profit-making fund, including, where appropriate, the addition of profit to division.
(2) Budget organisations may create a remuneration fund, outside the set limit of wage resources. The fund's source of remuneration is a share of higher income and savings in expenditure that are not documented at the expense of meeting social needs, or a share of improving the overall economic outcome. The Czechoslovak State Bank creates a fund of rewards according to the principles of its management established by the Government of the Czechoslovak Socialist Republic.
(3) The share of higher revenue and the share of savings in expenditure, except for the share of wage savings and, where appropriate, the share of improvement in the overall result of the management, shall be fixed in a uniform manner for the planning group or for all budgetary organisations within its competence, with the agreement of the competent economic management authority (§ 19).
(4) The budgetary organisation may allocate 80% of the remuneration to the Fund on the basis of wage savings (Paragraph 15 (4)). Where the budgetary organisation recalculates the planned volume of the selected components of wage resources (Paragraph 14 (3)), it excludes the difference between the planned and the recalculated volumes of these components from the proportion of revenue.
(5) The remuneration fund established pursuant to paragraph 1 or 2 shall be supplemented by:
(a) transfer from the remuneration fund of other organisations;
(b) subsidies provided for this purpose by the State Budget, the State Commission for Scientific, Technical and Investment Development, the Federal Office for Inventions, the Federal Office for Standardisation and Measurement, the relevant Planning and Scientific and Technological Development Commission;
(c) subsidies granted for this purpose by the departments' funds and the national committee's budget, provided that such a procedure is approved by the competent economic management authority (§ 19).
Use of the remuneration fund
(1) Economic organisations with the exception of undertakings with foreign shareholding in the remuneration fund
(a) pay workers the share of economic results, remuneration according to wage regulations for the application of wage form22), with the exception of remuneration for on-call time, remuneration for feeding and training of service dogs, special annual remuneration provided for in the work of chemical carcinogens, stabilising remuneration for the work of explosives and remuneration for the management of service vehicles (23), and equivalent performance for pupils of vocational education during the period of professional development;
(b) pay the directors the premium for the annual work results and the target remuneration;
(c) pay to workers the premiums or parts of them and to pupils of vocational training in the period of professional development similar transactions where such a procedure is provided for by internal wage rules or collective agreements;
(d) transfers amounts to the remuneration funds of its organisational units and to the rest of its funds;
(e) transfers, with the prior agreement of the trade union competent authority, amounts to the remuneration fund of other organisations.
(2) Undertakings with foreign equity participation from the remuneration fund
(a) pay workers the share of economic results, premiums and remuneration according to wage regulations, with the exception of on-call remuneration, food and training fees for service dogs, special annual fees provided for in the work of chemical carcinogens, stabilising remuneration for work on explosives and remuneration for the management of service vehicles (23), and equivalent performance for pupils of vocational development;
(b) transfers the amounts referred to in paragraph 1 (d) and (e).
(3) Budget organisations from the remuneration fund
(a) pay workers their share of the economic results and their managers an increase in annual remuneration;
(b) may pay to workers premiums and remuneration under wage regulations, except on-call remuneration, feeding and training fees for service dogs and service vehicle management fees, 23)
(c) transfers the amounts referred to in paragraph 1 (d) and (e).
(4) An organisation may only use from the remuneration fund referred to in paragraphs 1 to 3 an amount which is not bound by [§ 12 (2) (a) and § 15 (2) (a) and (3)] unless otherwise determined (§ 24 (1)). Only the amount remaining in the remuneration fund on 31 December of the preceding year following the implementation of the relevant regulatory contributions may be used to pay the share of the economic results and the annual premiums of the directors for the previous year.
(5) A central government body or a national committee (21) may, with the agreement of the competent economic management body (§ 19), decide that the budgetary organisation within its competence, which shall limit the amount of wage and other personnel costs, shall use the remuneration fund referred to in paragraph 1.
(6) The balance of the remuneration fund is transferred by the organisation to the following year.
(1) An economic organisation shall define in the annual wage plan an annual remuneration fund (creation) corresponding to the distribution of the forecast profit, including any addition to the distribution profit, and the use of the remuneration fund, including any change in its balance. The annual remuneration fund (production and use) shall be divided by economic organisations in each quarter. Changes in that volume and its distribution may be made only to the last day of the period covered by the change. Similarly, the budgetary organisation which uses the remuneration fund pursuant to Paragraph 17 (1) shall proceed.
(2) In cases of reduced creation of a remuneration fund against the preceding period of a calendar year, the use of an economic organisation's remuneration fund or, where applicable, a budgetary organisation using a remuneration fund in accordance with Article 17 (1) which exceeds its creation shall not be considered unjustified if the organisation uses the remuneration fund only up to the amount of its balance declared at the end of the preceding calendar year period or in accordance with the last sentence of Article 24 (1).
(3) If the organisation fails to comply with the obligations under Paragraph 113 (2) of the Labour Code, any use of the remuneration fund shall be deemed unjustified.
(4) In the absence of a remuneration fund, the economic organisation may postpone the decision on the final amount of the premium and remuneration from that fund, but not later than the approval of the annual accounts for the following calendar year.
COMMON, TRANSITIONAL AND FINAL PROVISIONS
(1) The founder and the founder shall implement the measures provided for in Articles 4 (5), 5 (5) and (6), 9 (8) and 11 (2) in an agreement with:
(a) the Federal Ministry of Labour and Social Affairs and the State Planning Commission, 18) if the organisation under the responsibility of the federal economic management bodies,
(b) the relevant Ministry of Finance, Prices and Wages and the relevant Commission for Planning and Scientific and Technological Development, 19), 20) if the organisations within the competence of the Republic's authorities are economic management.
(2) The central government body and the national committee 21) implements the measures provided for in Articles 13 (4), 16 (3) and (5) (c) and 17 (5) with the agreement of:
(a) the Federal Ministry of Finance, the Federal Ministry of Labour and Social Affairs and the State Planning Commission, (18) the Federal Authority for Economic Management,
(b) the relevant Ministry of Finance, Prices and Wages and the relevant Commission for Planning and Scientific and Technological Development, 19), 20) if the Republic's economic management body is concerned.
The special procedure for determining the permissible amount of personnel and other personnel costs or means of employment shall, on a proposal from the economic management authority, provide in exceptional cases for the elimination of irregularities and hardness.
(a) the Federal Ministry of Labour and Social Affairs in agreement with the State Planning Committee18) for organisations within the competence of federal economic management bodies;
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Regulation Information
| Citation | Decree of the Federal Ministry of Labour and Social Affairs No. 145 / 1989 Coll., on regulating wage resources |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.12.1989 |
|---|---|
| Effective from | 01.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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