Decree No. 203 / 1988 Coll.
Decree of the Federal Ministry of Agriculture and Nutrition on regulating the payroll of state-owned enterprises in the agricultural and food complex, single agricultural cooperatives and joint ventures
Valid
Effective from 01.01.1989
203
DECLARATION
Federal Ministry of Agriculture and Nutrition
of 25 November 1988
on the control of the wage resources of state-owned enterprises in the agricultural and food complex, single agricultural cooperatives and joint ventures
The Federal Ministry of Agriculture and Nutrition, in agreement with the Federal Ministry of Labour and Social Affairs, provides, pursuant to § 43 (2) of Act No. 133 / 1970 Coll., on the jurisdiction of federal ministries, and § 82 (2) of Act No. 90 / 1988 Coll., on Agricultural Cooperatives, after consulting the Ministry of Agriculture and Nutrition of the Czech Socialist Republic and the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic, the Central Committee of the Association of Cooperative Farmers and the Central Committee of the Union of Agricultural Workers:
Preliminary provisions
This decree regulates the regulation of the wage resources of state enterprises, (1) the Federal Ministry of Agriculture and Nutrition or the Ministry of Agriculture and Nutrition of the Czech Socialist Republic or the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic (hereinafter referred to as the "Ministry of Agriculture and Nutrition of the Republics'), the Unified Agricultural Cooperatives and Joint Undertakings (hereinafter referred to as" the Organisations').
Wages
(1) The means of wages are:
(a) wages and remuneration for and compensation for the results of work (including in kind wages) provided on the basis of employment and membership and similar transactions;
(b) appropriations for remuneration for the results of work and, where appropriate, similar transactions provided on the basis of a relationship other than employment and membership;
(c) the amounts reimbursed by organisations to other organisations for the performance referred to in (a) and (b) and the amounts of the remuneration fund transferred to other organisations;
(d) amounts corresponding to basic salaries in cases where youths during the period of preparation for work, pupils of secondary vocational schools (hereinafter referred to as the "vocational training centre") and other persons not legally related to the organisation (e.g. members of military services, persons from rehabilitation facilities, etc.) 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, members of the military services and persons from the rehabilitation facilities, the wage value of the work shall include the amount corresponding to the other components of the salary and the compensation of such wages.
(2) Organisations are not obliged to include in the means of payment referred to in points (a) and (b) of paragraph 1 when they are reimbursed from the means of payment of other organisations; If these transactions are included in the means of pay, they shall be excluded when the amount reimbursed is received.
(3) Wage funds are part of the costs of organisations, with the exception of funds paid from the remuneration fund or from profits ("the remuneration fund ').
(4) Other personnel costs of the organisation shall include the means used to pay the transactions referred to in paragraph 1 (b) and the amounts reimbursed to other organisations to cover those transactions.
Adjusting wage resources
Organisations shall regulate the amount of wage resources:
(a) by incremental means; or
(b) in a tariff method.
(1) The binding output of the State Five-Year Plan (the Directive) and the State Implementation Plan for 1989 and 1990 are:
(a) in the case of the incremental method of regulating wage resources, the normatics expressing the increase (decrease) in the volume of such resources for 1% of the increase (decrease) in net production, including exceptional income (hereinafter referred to as "net production") from baseline;
(b) in the case of the tariff method of regulating wage resources, the maximum increase in the base for calculating wage and other personnel costs as a percentage.
(2) Net production means total output, including exceptional yields:
(a) reduced by material costs, services of a non-material nature, manka and damage to economic resources, fines and periodic penalty payments;
(b) reduced or increased by profit from foreign trade.
(3) On the basis of their production economic conditions, the organisations will select a five-year plan for the entire five-year period (1989 and 1990 in the preparation of the 1989 plan) and apply one of the ways of regulating the wage resources referred to in Section 3.
Addition of wage adjustment
(1) The starting point of net production and wage resources in total is the fact of the net production of the previous year, adjusted for the balance sheet effects of changes in wholesale and purchasing prices and other economic instruments, possible compulsory participation in comprehensive crop insurance, organisational effects and corresponding entitlement (translated volume) to the wage resources for the previous year, including the allowance for the quality of production in the food industry in 1987 and the entitlement to the grant of the fund of remuneration from the incremental premiums for 1988.
(2) The planned volume of wage resources shall be determined by the organisation on the basis of the normatics and the increase or loss of net production [Paragraph 4 (1) (a)] from the baseline. The planned volume of wage and other personnel costs (hereinafter referred to as "labour costs') shall be calculated by deducting from that amount the remuneration fund corresponding to at least 7% in 1989 and 10% in subsequent years. Organisations with a wage ratio of more than 6,5% of seasonal and campaign workers in total wage resources may, for the calculation of the remuneration fund of at least 7% or 10% of the wage resources, reduce the difference between the actual wage ratio of seasonal and campaign workers in the previous year and 6,5%.
(3) In the course of the implementation of the plan, organisations shall determine on a quarterly basis from the beginning of the year the entitlement to labour costs by increasing or reducing the planned volume of labour costs in proportion to the normative ratio when the net production plan is exceeded or not. For the whole year, organisations shall determine the entitlement to these costs and to total wage resources on the basis of the increase in net production from baseline. Organisations shall not increase or reduce the planned wage cost for the first quarter in accordance with the performance of the net production plan. The organisation may, for the purposes of determining the entitlement to wage resources, increase the actual net production volume by compulsory participation in comprehensive crop insurance up to a maximum of the planned net production volume.
(4) If, during the year, the organisation exceeds its entitlement to the wage costs calculated in accordance with paragraph 3, the amount of the excess in the remuneration fund or reserve fund shall be bound. If the single agricultural cooperative and the joint venture do not create a remuneration fund or reserve fund, (3) the amount of overcompensation in the cultural and social needs fund or in the development fund, as the case may be.
(5) Overcoming the entitlement to wage resources or wage costs shall not be considered as exceeding the demonstrable amounts of additional wage costs incurred to mitigate the consequences of adverse weather conditions, the additional wage costs associated with obstacles to work in the border zone "Z ', the amounts paid for discoveries, inventions, improvements and solutions to thematic tasks above the level of the previous year and the amounts paid from the remuneration fund, provided that they have received subsidies to the remuneration fund or have been transferred from the remuneration fund of other organisations.
Tariffs for regulating wage resources
(1) The organisation shall determine the planned volume of wage resources under the following conditions:
(a) shall not increase the proportion of wage costs of net production in the previous year in relation to a comparable proportion corresponding to the wage and net production referred to in Article 5 (1) after a reduction of at least 7% in 1989 and 10% in subsequent years (Article 5 (2));
(b) comply with the standard for the maximum increase in the volume of tariff wages (the basis for calculating wage costs) determined in accordance with Paragraph 4 (1) (b).
(2) The organisation to determine the planned volume of wage costs will derive the ratio of the other cost components to the tariff wages. It is based on the volume of wage resources for 1988 (Paragraph 5 (1)) and follows:
(a) deducts from the wage funds at least 7% of the remuneration fund for 1989 and at least 10% for subsequent years (Section 5 (2)) and the tariff salaries actually paid, compensation for wages and fees for discoveries, inventions, improvements and solutions to thematic tasks;
(b) the amount calculated in accordance with (a) shall be divided by the fare and shall multiply the ratio of the other cost components against the fare by 100;
(c) the single agricultural cooperative and the joint venture, which will change the level of tariffs (tariff wages), shall adjust the ratio of the other cost components to the tariff wages. The change shall be calculated by replacing the actual wage of the previous year for individual workers with the newly determined tariffs multiplied by the hours actually worked in the previous year.
(3) The planned volume of wage resources of the organisation shall be calculated by adjusting the planned changes in the structure and number of workers the tariff wages used to derive the ratio of the other cost components (paragraph 2) and then increasing by:
(a) the amount corresponding to the standard referred to in Article 4 (1) (b) and the amount thus calculated by the ratio of the other cost components referred to in paragraph 2;
(b) the planned compensation of wages and fees for discoveries, inventions, improvements and solutions to thematic tasks;
(c) the amount of the remuneration fund.
(4) Tariffs include hourly rates of the labour class or of the personal class multiplied by the hours worked by workers, basic salaries of technical economic workers (without personal evaluation), basic salaries of other workers and wage supplements without overtime allowances.
(5) The organisation assesses on a quarterly basis whether they have exceeded their entitlement to labour costs over the period starting from the beginning of the year. Entitlement shall be determined by increasing the amount of the fees charged for the relevant payment period by the standards referred to in Article 4 (1) (b) and the resulting amount by increasing the ratio of the other cost components (paragraph 2) and by replacing the wages and fees for discoveries, inventions, improvements and solutions to the thematic tasks charged for the relevant payment period.
(6) In the evaluation, the organisation may increase the entitlement to wage costs by one third of the savings of these costs resulting from a reduction in the number of workers against the fact in the same period of the previous year.4)
(7) If the organisation exceeds the entitlement calculated in accordance with paragraph 5 during the year, the amount of the excess in the remuneration fund or reserve fund shall be bound. Where the single agricultural cooperative or joint venture does not constitute a remuneration fund or reserve fund, (3) it shall bind the amount of the excess in the cultural and social needs fund and, where appropriate, in the development fund.
Remuneration fund
(1) The remuneration fund shall be constituted and applied in accordance with a special regulation.3) In addition, the use of the remuneration fund shall be regulated by an additional levy in accordance with a specific regulation.
(2) The remuneration fund may be supplemented by the organisation by the payment of regional preference in remuneration and a bonus for training pupils at school establishments from the labour stabilisation fund. The Fund of Rewards may also be supplemented by subsidies provided under the reserve of the resources of the state plan, the reserves of the funds of the State Commission for Scientific, Technical and Investment Development, the Czech Commission for Planning and Scientific and Technological Development or the Slovak Commission for Planning and Scientific and Technological Development, the transfer from the fund of remuneration of other organisations, subsidies intended for the development of breeding and breeding activities, or, where appropriate, decisions of the Ministry of Agriculture and Nutrition of the Republic from other funds.3)
(3) State enterprise from the remuneration fund:
(a) provide workers with share of economic results, remuneration according to wage regulations for the application of wage forms, (5) except for the special annual remuneration provided at work with chemical carcinogens (6), and according to their own decision, the premium or part thereof and the pupils of vocational teachers during the period of professional development, similar transactions;
(b) grant annual premiums (remuneration) to managers;
(c) transfers funds to the remuneration funds of its organisational units;
(d) transfers funds to other organisations where such organisations have been responsible for the results of its activities;
(e) cover other transactions provided that this is provided for in a generally binding wage provision.
(4) The single agricultural cooperative and the joint venture from the remuneration fund:
(a) provide the members (workers) with shares in economic results, pay for extraordinary or one-off tasks, pay for the performance of significant tasks from the resources provided by the economic management body, pay for the results obtained on the basis of the development of the labour initiative and pay for work and life-years, stabilising remuneration, and, according to its own decision, grant the premiums or part of them and, in the period of professional development, similar performance to that of the vocational teachers;
(b) grant annual premiums (remuneration) to managers;
(c) transfers funds to remuneration funds to other organisations where such organisations have been responsible for the results of its activities.
Common provisions
(1) When drawing up the wage plan for 1989 in an incremental manner, organisations increase (reduce) their initial status on the basis of the percentage of net production increase (decrease) planned in 1989 in prices and conditions of 1988 in relation to the initial state of production for 1988. After conversion of the net production plan for 1989 into prices and conditions of 1989, the planned wage resources shall not be changed and entitlement shall be established in accordance with the first sentence of Article 5 (3).
(2) The organisation shall provide supporting documents for the control of the creation and drawing of wage resources. Internal control is carried out by the organization's control bodies, social control by the Revolutionary Trade Union Movement. The control shall in particular focus on the correctness of adjustments to the initial state of net production, the application of tariffs, the calculation of the ratio of other cost components and their changes and the justification for wage extra costs. External control shall be carried out by statutory authorities and economic management bodies of agriculture.
Final provisions
(1) The Ministry of Agriculture and Nutrition of the Republics may, after consulting the Federal Ministry of Agriculture and Nutrition, authorise an exemption from the following provisions of the Decree in the specific cases:
(a) Article 5 (1) in cases where a State firm did not comply with a deeply modified own performance plan in 1988, or where the organisation was an operator or a member of a co-operation;
(b) Articles 5 (1) and 6 (1) (a), where the Ministry of Agriculture and Nutrition of the Republic imposes on the organisation of measures to impair the economic performance of the organisation (endangers long-term development or adequate wage development);
(c) Articles 5 (2) and 6 (1) (a) in the case of organisations with a special management regime;
(d) Paragraph 5 (1) in cases where the organisation is transferred to another production group.
(2) The organisation referred to in § 1 does not comply with the Federal Ministry of Labour and Social Affairs Decree No. 98 / 1985 Coll., on regulating wage resources after the entry into force of this Decree.
This Decree shall take effect on 1 January 1989.
Minister:
Ing. Algayer v. r.
1) Act No. 88 / 1988 Coll., on State Enterprise.
2) Act No. 90 / 1988 Coll., on Agricultural Cooperatives.
3) Decree of the Government of the Czechoslovak Socialist Republic No. 127 / 1988 Coll., on the Financial Management of State Enterprises of Agricultural and Food Complex, Unified Agricultural Cooperatives and Joint Undertakings.
(4) The savings shall be calculated from the product of the actual wage costs attributable to the worker (translated average number) in the same period of the previous year and the reduction of the number of workers against the same period of the previous year.
5) Paragraph 3 (7) and (8) of the Decree of the Federal Ministry of Labour and Social Affairs of 30 December 1987 No 51-37608-5116 on the strengthening of the power and responsibility of enterprises for the application of wage forms (reg. 1 / 1988 Coll.).
6) Decree of the Federal Ministry of Labour and Social Affairs of 22 December 1987 No 313-35673-5118 on the provision of special annual remuneration to workers working with chemical carcinogens (reg. 1 / 1988 Coll.).
7) § 26e of the Economic Code.
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Regulation Information
| Citation | Decree No. 203 / 1988 of the Federal Ministry of Agriculture and Nutrition Coll., on regulating the payroll of state-owned enterprises of agricultural food complex, single agricultural cooperatives and joint ventures |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.12.1988 |
|---|---|
| Effective from | 01.01.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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