Act No. 154 / 1976 Coll.
Law amending the statutory arrangements for social security contributions
Valid
Effective from 01.01.1977
154
THE LAW
of 15 December 1976
amending the statutory arrangements for social security contributions
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Act No 111 / 1971 Coll., on contributions to the state budget and social security contributions, is amended as follows:
1. In the second sentence of Article 16 (1), "25% 'is replaced by" 20%'.
Article 16 (2) reads as follows:
"(2) For state economic organisations, the research and development base and for economic organisations of the state spa, the rate of the social security contribution shall be 10%."
Act No. 113 / 1971 Coll., on Pension Tax and Social Security Allowance, is amended as follows:
Article 12 (2) reads as follows:
"(2) Fees with a predominantly commercial activity, including foreign trade cooperatives, pay a social security contribution of 20% on the basis of Article 10 (2). '
2. In Paragraph 15 (1), "25% 'is replaced by" 20%'.
3. In Paragraph 21 (3), "25% 'is replaced by" 20%'.
Act No. 103 / 1974 Coll., on Agricultural Tax, is amended as follows:
Article 29, including the title, reads:
Rate of contribution
The contribution rate for taxpayers referred to in Article 28 (1) shall be 10% of the base laid down in this paragraph, for taxpayers referred to in Article 28 (2) shall be 20% of the base laid down in this paragraph. '
This Law shall take effect on 1 January 1977.
Husák v. r.
Indra v. r.
Strougal v. r.
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Regulation Information
| Citation | Act No. 154 / 1976 Coll., amending the statutory arrangements for social security contributions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.1976 |
|---|---|
| Effective from | 01.01.1977 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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