Decree No. 186 / 1993 Coll.
Government regulation on wage regulation and sanctions
Valid
Effective from 01.07.1993
186
GOVERNMENT REGULATION
of 30 June 1993
on the regulatory and sanction measures in the wage area
The government mandates pursuant to § 4 paragraph 4 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, as amended by the Czech National Council Act No. 10 / 1993 Coll., on the Czech State Budget for 1993, on amending and supplementing certain laws of the Czech National Council and certain other regulations:
Scope
(1) This Regulation lays down wage regulation and penalty measures ("the regulatory measure ') for entities which are legal or natural persons and who reward employees under Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings (" the employer') where the actual increase in the average nominal wage ("the increase in the average wage ') of their employees exceeds the increase in consumer prices by more than 5% (percentage points) over the period evaluated.
(2) This Regulation shall not apply to employers who:
(a) it is unable, in view of its date of establishment, to identify the data referred to in Articles 2 (1) and 4 (2) for the entire evaluation period or for the same period of last year; This does not apply to an employer who has been transformed into another form of company or cooperative, or to a merger, merger, or division in accordance with a specific regulation, 1)
(b) does not show, according to the instructions of the Czech Statistical Office, the data referred to in Sections 2 (1) and 4 (2),
(c) is a civil association, (2) a political party or political movement, (3) a church or a religious society, (4) a foundation, (5) an interest association of legal persons, (6) a chamber established under the relevant law, if any. 7)
Increases in average wages and consumer prices
(1) The increase in the average wage of employees is an increase in the percentage recorded quarterly by the employer against the same period last year. The employer shall base the increase in the average wage on the volume of wage resources without other personnel costs charged for payment or reimbursement (hereinafter referred to as "the amount of wages paid ') and on the actual average registered number of employees converted into fully employed (hereinafter referred to as" the number of employees'), which shall be reported in the quarterly statistical statement as per the instructions of the Czech Statistical Office.
(2) The increase in consumer prices is an increase in the percentage observed quarterly by the Czech Statistical Office against the same period of last year that the government will declare as its measure in the Collection of Laws of the Czech Republic.
(3) The employer referred to in Article 1 (2) (a), which has been transformed into another form of company or cooperative, or through the merger, merger or division, is based on the relevant data of the original employer, to the extent appropriate to the change made, in determining the increase in the average wage.
Evaluation period
The evaluation period shall be the calendar quarter of the year.
Amount of the regulatory measure
(1) The regulatory measure is the sum of:
(a) the amount by which the amount of wages paid over the evaluation period exceeds the starting base plus 15%; and
(b) twice the amount by which the amount of wages paid over the evaluation period exceeds the starting base plus 30%.
(2) The starting basis referred to in paragraph 1 shall be the volume of wages paid over the last year, which shall be the same as the period of assessment, multiplied by the share of sales volumes of own products, services and goods for the period of assessment and for the same period of last year.
(3) For the calculation of the starting base referred to in paragraph 2, the employer shall use the data that is given in the quarterly statistical statement according to the instructions of the Czech Statistical Office. Paragraph 2 (3) shall apply mutatis mutandis.
Common, transitional and final provisions
The evaluation period for which the employer first ascertains the amount of the regulatory measure under Paragraph 4 is the third quarter of 1993.
(1) The regulatory measure is the income of the State budget.
(2) An employer who has been obliged to pay for a regulatory measure is obliged to submit a calculation of the regulatory measure by the end of the third calendar month following the end of the evaluation period to the competent work8) on a form provided free of charge by that authority.
(3) The regulatory measure shall be payable within the time limit set for the submission of its calculation in accordance with paragraph 2 and shall be paid by the employer to the special account of the Ministry of Finance No 772-7329-001 / 0710 "regulatory measure," held at the headquarters of the Czech National Bank in Prague.
(1) If the employer makes the calculation of the ratio indicators in accordance with § 2 (1) and § 4 (2), it shall thus amount to two valid decimal places.
(2) The regulatory measure provided for in Article 4 shall be calculated by the employer in accordance with the Annex to this Regulation. Starting base and starting base increased by 15% and by 30% rounded up to the nearest thousand crowns.
This Regulation shall enter into force on the day of its publication.
The Ministry of Labour and Social Affairs may take measures to avoid the hardness associated with wage increases exceeding the specified limits when settling the regulatory measure and this overrun is justified in particular by a change in the proportion of sales resulting from a change in the invoicing conditions or changes in the production or activity. The hardness measure may be adopted on the basis of an application supported by figures for the evaluation period and for the same period of last year and submitted by:
(a) by the employer upon payment of the administrative duties9); or
(b) by a central government body for a group of employers with the same or similar activity characteristics.
Prime Minister:
Doc. Ing. Klaus CSc. v. r.
Minister for Labour and Social Affairs:
Ing. Vodice v. r.
Annex to Decree No 186 / 1993 Coll.
Calculation of the regulatory measure
| ČII částka, o kterou objem vyplacených mezd za hodnocené období překračuje výchozí základnu zvýšenou o 30 %, | |
| Z výchozí základna, | |
| W objem vyplacených mezd (W = V x N), | |
| V průměrná mzda (V = W/N), | |
| N počet zaměstnanců, | |
| P podíl objemů tržeb za prodej vlastních výrobků, služeb a zboží, | |
| Y objem tržeb za prodej vlastních výrobků, služeb a zboží, | |
| R regulační opatření, | 1 hodnocené období, |
| ČI částka, o kterou objem vyplacených mezd za hodnocené období překračuje výchozí základnu zvýšenou o 15 %, | 0 stejné období minulého roku (shodné s hodnoceným obdobím). |
1) E.g. § 69 of Act No. 513 / 1991 Coll., Commercial Code.
2) Act No. 83 / 1990 Coll., on the association of citizens, as amended.
3) Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended.
4) Act No. 308 / 1991 Coll., on freedom of religious faith and the status of churches and religious societies.
5) § 20b of Act No. 40 / 1964 Coll., Civil Code, as amended (complete version No. 47 / 1992 Coll.).
6) § 20f Civil Code.
7) For example Act ČNR No. 301 / 1992 Coll., on the Economic Chamber of the Czech Republic and Agrarian Chamber of the Czech Republic, as amended by Act No. 121 / 1993 Coll.
8) § 2 (2) of the ČNR Act No. 9 / 1991 Coll., on employment and the competence of the authorities of the Czech Republic on the employment section.
9) Act ČNR No. 368 / 1992 Coll., on administrative fees levied by the state authorities of the Czech Republic.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Decree No. 186 / 1993 Coll., on regulatory and sanction measures in the wage field |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.1993 |
|---|---|
| Effective from | 01.07.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0