Government Decree No. 148 / 1968 Coll.
Government Regulation on the implementation of income and wage gains contributions and amending and supplementing Government Regulation No. 100 / 1966 Coll., on the Planning Management of the National Economy
Valid
Effective from 29.11.1968
148
GOVERNMENT REGULATION
of 25 November 1968
on the implementation of profit and wage gains and amending and supplementing Government Regulation No 100 / 1966 Coll., on the planned management of the national economy
The Government of the Czechoslovak Socialist Republic hereby orders, pursuant to § 6 paragraph 3 of Act No. 131 / 1968 Coll., on income and wage increases, pursuant to § 9 of Act No. 83 / 1966 Coll., on the Fourth Five-Year Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, under § 391 of the Economic Code No. 109 / 1964 Coll. and under § 17 and 20 of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of budgetary resources:
Implementation of income and wage gains
Profit benefit
(1) The profit payments pursuant to § 1 to 3 of Act No. 131 / 1968 Coll., on income contributions and salary increases (hereinafter referred to as "the Act") are made monthly by the organisation of the advance payment on the profit achieved from the beginning of the year to the end of the preceding month after deduction of the contributions for the previous months, except for the advance payment for January. In January, the organisation will pay an advance on the amount of the profit contribution for January of last year.
(2) For the fourth quarter of 1968, the organisation shall make advance payments on a monthly basis from the profit achieved from the beginning of October 1968 until the end of the preceding month after deduction of the contributions for the previous months. In October, they don't make a deposit.
(3) In the month of January 1969, the organisation will make an advance payment on the profit payment of one twelfth of that contribution planned for 1969. In the case of seasonal sectors, the amount of this advance may be adjusted by the Ministry of Finance for centrally managed organisations and by the National Committees managing the National Committee.
Income from wage increases
(1) The wage increases provided for in Sections 4 and 5 of the Act are made monthly by advance payment of one twelfth of the planned amount of the annual contribution calculated on the basis of the increase in the average wages of the planned organisation or, where appropriate, agreed in the collective agreement. The authority directly superior to the organisation may, in agreement with the Ministry of Finance, authorise a change in the amount of monthly advances, in particular due to seasonal fluctuations. An organisation managed by the National Committee may be authorised to amend the amount of monthly advances by the Management National Committee.
(2) The year-on-year increase in wage volume pursuant to Section 5 of the Law is the difference between the annual wage volumes charged for payment in the current and previous years. Wages are the sum of all amounts cleared for payment from the fund of workers without other personal expenses.
(3) The average wage referred to in Section 5 of the Act is the proportion of the wage volume referred to in paragraph 2 and the actual average number of workers calculated in accordance with the statistical rules applicable for the current year. The authority directly superior to the organisation may, in an agreement with the Czechoslovak State Bank, set an average annual wage differently if this is justified by substantial organisational changes.
(4) The conditions for the payment of wage increases for newly built large enterprises and large plants shall be determined individually by the government when approving the project (investment) task on a proposal from the relevant central authority, taking into account the economic efficiency of the new capacities, for the period of their entry into service. For other newly built enterprises and large plants for which the government does not approve the project (investment) task, and in the case of major reconstructions and modernization of existing plants, the Ministry of Finance shall lay down the terms and conditions for the payment of salary increases on the basis of a proposal from the central authority concerned, including for the period of their entry into service.
Common provisions on income and wage gains
(1) Monthly contributions (advance payments) from profits and salary increases shall be made by organisations no later than the third day before the end of each month. The settlement of these advance payments with a year-round commitment shall be carried out in such a way as to be included in the annual accounts. In the case of seasonal sectors, derogations may be granted for central management organisations by the Ministry of Finance and for organisations managed by national committees of the Regional National Committee.
(2) If the organisation fails to make these contributions in full and in good time, the beneficiary shall pay a fine of 1 ° of the amount not paid in due time for each day of delay.
(3) The appeal against decisions of the competent financial authorities imposing a levy (payment of fines) under this Regulation on the State budget (budget of the relevant national committee) does not have suspensory effect *.
Exemptions from the previous provisions may be authorised by the Government.
Amendment and addition of Government Decree No. 100 / 1966 Coll.
Government Decree No. 100 / 1966 Coll., on the Planning Management of the National Economy, as amended by Government Decree No. 83 / 1967 Coll. and Government Decree No. 16 / 1968 Coll., is amended as follows:
1. In Article 23, paragraph 4, the words "less shares of national committees (paragraph 5) 'are deleted; paragraph 5 is deleted in the same paragraph.
2. In Paragraph 50 (5), the second sentence is deleted.
3. in Paragraph 61 (1), the provisions referred to in (d) shall be deleted;
4. In Article 63, the provision referred to in point (g) is deleted.
5. in Paragraph 66, the provisions referred to in (a) shall be deleted;
(6) Paragraph 72 of paragraph 1 repeals the provisions referred to in (a); paragraph 2 is deleted from the same paragraph.
7. In Paragraph 74 (1), the words "shares in the contributions of centrally managed undertakings' are deleted.
8. in Paragraph 76 (1) (a), the words "including the share of the contributions of centrally managed enterprises" shall be deleted.
9. Paragraph 91 is added to paragraph 5 of the following text:
"(5) In the event of the liquidation of undertakings or, where applicable, of establishments, the Ministry of Finance may, on a proposal from the competent central authority or the Regional National Committee, authorise:
(a) the deferral of the contributions from the depreciation of the basic funds until the final settlement of the company's assets and, where appropriate, adjust the amount of such contributions according to the result of the liquidation;
(b) the reduction or remission, where appropriate, of the obligation to pay the contribution from the depreciation of the basic funds of an undertaking which, when the basic device is transferred to another organisation, cannot also transfer the obligation to pay the contribution from the depreciation of that basic device, if otherwise the liquidation revenue would not be sufficient to cover the obligations of the winding-up undertaking;
(c) a reduction in the residual price of the basic funds transferred by the undertaking to the management (ownership) of another organisation or which it continues to use for replacement production, without clearing that reduction at cost. ';
Final provision
This Regulation shall enter into force on the day of its publication, with the exception of Article 5, which shall take effect on 1 January 1969.
Ing. Cernik v. r.
*) Article 55 (1) of Act No. 71 / 1967 Coll., on Administrative Procedure (Administrative Regulation), and Section 8 of Government Decree No. 107 / 1967 Coll., on the safeguarding of the relations of organisations with the state budget.
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Regulation Information
| Citation | Government Decree No. 148 / 1968 Coll., on the implementation of income and wage increases levies and amending and supplementing Government Decree No. 100 / 1966 Coll., on the planned management of the national economy |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.11.1968 |
|---|---|
| Effective from | 29.11.1968 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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