Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 203 / 1989 Coll.
Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic on regulating wage resources in cooperative organisations
Valid
Effective from 01.01.1990
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203
DECLARATION
Ministry of Finance, Prices and Wages of the Czech Socialist Republic
of 28 December 1989
on regulating wage resources in cooperative organisations
The Ministry of Finance, Prices and Wages of the Czech Socialist Republic determines according to § 123 (2) of the Labour Code, in agreement with the Federal Ministry of Labour and Social Affairs, the Czech Trade Union Council, the Czech Union of Production Cooperatives, the Czech Union of Consumer Cooperatives and the Czech Union of Housing Cooperatives:
Scope
(1) This decree provides for the regulation of wage resources for housing cooperatives, consumer cooperatives, production cooperatives and cooperatives ("cooperatives'), associations of cooperatives (" association ') and educational and cooperative establishments ("establishments').
(2) This decree does not apply to cooperative organisations not associated with association (1)
WAGES
(1) The means of wages are the means used by cooperatives, associations and establishments to pay for work and to provide certain additional services directly related to work and similar activities. Includes
(a) salary and salary compensation appropriations provided on the basis of employment and similar services provided on the basis of the membership;
(b) appropriations for remuneration for work and, where appropriate, similar transactions provided on the basis of a relationship other than employment and membership;
(c) funds for remuneration provided for results in socialist competition to non-cooperative citizens, associations and establishments in a working or Member relationship or other relationship, where such persons may participate in a socialist competition whose results the organisation assesses;
(d) the amounts reimbursed to other socialist organisations to cover the transactions referred to in (a) and (b);
(e) amounts corresponding to basic salaries in cases where youth during the period of preparation for work, pupils of secondary vocational schools and special vocational schools (hereinafter referred to as "vocational training centres") and persons who are not legally related to the cooperative, association and establishment (e.g. members of military services, citizens of rehabilitation institutions, workers of foreign organisations) are engaged in or provide work for the cooperative, union and establishment by means of work (labour value); in the course of the work of vocational training pupils during the period of professional development and citizens who are not in employment relations with cooperatives, associations and establishments, the wage value of the work shall also include amounts corresponding to the other components of the salary and salary compensation, unless otherwise provided for in paragraph 6.
(2) Salary funds are part of the costs or fund of remuneration of the cooperative, association and establishment, or other similar fund or profit of the cooperative, provided that the cooperative does not set up a remuneration fund (the remuneration fund). In cooperatives, the part of the wage resources which is part of the costs of the cooperative concerned is its wage and other personnel costs.
(3) The other personnel costs of the cooperative, association and establishment include:
(a) the remuneration and performance appropriations referred to in Article 2 (1) (b), including the remuneration of members of complex rationalisation brigades and amounts reimbursed to other organisations to cover such remuneration and performance;
(b) the remuneration appropriations referred to in Article 2 (1) (c), if not paid from the remuneration fund;
(c) wage compensation funds (2) 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) Cooperatives, associations and establishments are under no obligation to include in the means of payment referred to in paragraph 1 (a) and (b), which 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.
(5) Where cooperatives, associations and establishments provide the transactions referred to in paragraph 1 (a) and (b) and pay them in a currency other than the Czechoslovak currency, only the amounts paid in the Czechoslovak currency shall be included in the wage resources.
(6) Cooperatives engaged in a commercial activity include only the amounts corresponding to the remuneration of the results of the productive activity of the pupils as the wage value of the work carried out by the pupils in the course of the activity referred to in paragraph 1 (e).
(1) Cooperatives shall be directed at the level of the wage and other personnel costs, unless otherwise provided for in paragraph 2, and at the level of the wage resources of the unions and equipment.
(2) Housing cooperatives whose actual profit from the performance of the other centres of business does not exceed 200,000.
(3) 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 labour costs and other personal costs of cooperatives is adjusted depending on the level of net production, (4) where appropriate, on the level of another indicator (5) (hereinafter referred to as "net production") or through a system of tariffs or the maximum proportion of such costs in terms of means of employment or in a special way (by establishing a percentage increase or reduction in wage and other personnel costs).
(2) The cooperative shall decide on the way in which the wage and other personal costs referred to in paragraph 1 are managed, except for the way in which the maximum proportion of these costs in the means of payment is used. It may not change this method in a calendar year.
(3) The cooperatives, which will be formed on 1 January of the calendar year, direct the wage and other personnel costs in that calendar year through a system of tariffs. The cooperatives that arise during the calendar year guide wage and other personnel costs in this way in the following year.
(4) The standards and the way in which the wage and other personal costs are managed, which uses the maximum share of these costs in the means of pay, are laid down by the Ministry of Finance, the prices and wages of the Czech Socialist Republic in an agreement with the Czech Commission for Planning and Scientific and Technological Development and the relevant association, so that the development of these costs is consistent with the objectives, intentions and proportions of the state plan.
Standards
(1) Cooperatives shall be determined according to the way in which the wage and other personnel costs are adjusted in a uniform manner for cooperatives of the same nature of activity, or all cooperatives of the normative nature.
(2) The standards are defined for the period of the five-year plan (all years of that period) and separately for 1990
(a) the distribution of wage resources to wage and other personnel costs and the remuneration fund in a ratio of 93: 7 to establish the starting point of such costs or the proportion of non-tariff components; This provision does not apply to housing cooperatives,
(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 regulated 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 cooperatives concerned.
Wage and other personal costs plan
(1) The cooperative shall define in the annual wage plan the annual volume of wage and other personnel costs. It uses the results of the activity (increase, decrease or volume of net production) and other factors such as the number and structure of workers, the working time fund, etc., which affect the level of wage and other personal costs, which it considers in its plan, and which are similar 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 cooperative may use as a starting point the expected amount of the relevant indicators. If this starting point differs from the starting point established pursuant to § 8 (4), § 10 (5), § 11 (4) or § 22 (1) and (2) by allowing the cooperative to plan more than 0,5% of the higher wage and other personal costs, the cooperative shall specify, by the end of the first quarter of the calendar year at the latest, the annual wage plan according to the starting point established pursuant to § 8 (4), § 10 (5), § 11 (4) or § 22 (1) and (2).
(3) The annual volume of the wage and other personnel costs will be allocated by the cooperative over each half-year. 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 distribution per half-year may only be changed by the cooperative until the last day of the period covered by the change.
Evaluation of actual developments
In the course of the implementation of the plan, the cooperative assesses on a half-yearly basis, on the basis of the permissible volume of wage and other personal costs, whether it did not exceed the prescribed standard 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.
Direction of labour and other personal costs depending on net production
(1) The cooperative to which an incremental standard is established shall determine 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 referred to in Article 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) The cooperative to which the standard of wage reduction is laid down 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 6;
(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,
(c) the volume of net production of the cooperative shall be increased or reduced by adding or subtracting a specified amount of services to the population of reduced and supply for internal trade at retail prices, by which it has increased or reduced their volume over or below the actual volume of services for the same period of last year.
(3) The cooperative may increase the permissible amount of wage and other personnel costs, as 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 improvements and for the assessed solutions to the thematic tasks and performance referred to in paragraphs (a) and (b) of Article 2, which are linked to the security of state defence preparations and shall be paid from the state budget cleared in the evaluation period for payment, exceeds the total amount of such remuneration settled in the same period of the previous year for payment.
(4) The housing cooperative shall increase the permissible amount of wage and other personnel costs, as determined in accordance with paragraph 1 or 2, by the amount of remuneration paid to officials and wages, compensation for wages and similar transactions charged to the costs of housing centres or other personnel costs charged to the construction costs of self-supporting housing.
(5) The starting basis for wage and other personnel costs shall be their permissible volume in the previous year, reduced for housing cooperatives by remuneration paid to officials and wages and similar transactions accounted for in the cost of housing centres or other personnel costs accounted for in the construction costs of self-help housing. The starting basis for determining the increase or decrease in net production is the fact achieved in the previous year.
(6) Where the cooperative is set 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) The cooperative shall establish the permissible amount of wage and other personnel costs for the period under assessment by increasing the regulatory base referred to in paragraph 3, which corresponds to the relevant transactions cleared for payment in the period under assessment, for each year elapsed since the year on which it was based for the determination of the proportion of non-tariff components as well as for the period under assessment according to the standard laid down and, after that increase, by adding the proportion of non-tariff components and the amount of benefits not included in that proportion under paragraph 5 (c) and (d), which it accounted for during the period under assessment for payment. Where a cooperative has to change the proportion of non-tariff components referred to in paragraph 7 during the year, 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) A cooperative which, over the period under assessment, reduces the actual recalculated number of workers against the same period of the previous year and does not have a attenuation programme, may increase the permissible amount of wage and other personnel costs by half of the amount resulting from the reduction in that number of workers, provided that the actual net volume of production over the period under assessment does not fall against the same period of the previous year by more than the amount of the increase in the permissible volume of labour and other personal costs. The amount resulting from the reduction in the number of workers shall be determined by dividing the allowable 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) salary allowances and allowances without overtime allowances;
(c) similar transactions as in points (a) and (b), where the cooperative includes them in salary resources pursuant to § 2 (1) (a), (d) and (e); the cooperative does not need to include these transactions in the regulatory base unless it considers it appropriate and complies with the same procedure for deriving the share of non-tariff components.
(4) The cooperative shall adjust the regulatory base to the effect of performance standards by dividing the total volume of task wages and task components of mixed wages by a coefficient expressing compliance with those standards, which shall be determined on the basis of the total amount of standard hours and all hours worked in the appropriate form of salary.
(5) The share of non-tariff components as a percentage of the regulatory base shall be derived by the cooperative from the volume of those components in 1989 and by the regulatory base corresponding to the relevant transactions referred to in paragraph 3 settled in 1989. The volume of non-tariff components is determined by deducting from the applicable volume of wage resources for 1989
(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 remuneration in accordance with Article 8 (3) and (4) paid in 1989.
(6) A cooperative which directs the wage and other personnel costs through a system of tariffs as from or after 1 January 1991 shall derive, mutatis mutandis, the proportion of non-tariff components referred to in paragraph 5 from the data recorded for the last year before the application of this method.
(7) Where a cooperative applies in a calendar year a scale of wage rates other than that on which it was based when determining the proportion of non-tariff components, it shall change the proportion of non-tariff components it derived in accordance with paragraph 5 or 6. The influence of other scales of wage charges shall be reflected by the cooperative on the basis of appropriate quantification to 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 personnel costs, excluding the effect of increasing the regulatory base in accordance with the normative and other data recorded for the previous year.
(8) For the cooperative newly formed, the proportion of non-tariff components is 45%.
Direction of labour and other personal costs through their share of wage resources
(1) The cooperative shall establish the permissible amount of 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 fund, including any addition to the distribution of profits, is higher than the actual remuneration from the remuneration fund, the cooperative shall use the actual amount of wage and other personnel costs, as referred to in paragraph 1 (a), instead of the actual remuneration 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) The cooperative 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 initial wage base is set by the Ministry of Finance, Prices and Wages of the Czech Socialist Republic in agreement with the Czech Commission for Planning and Scientific and Technological Development and the relevant association.
Special method for regulating wage and other personal costs
(1) The cooperative to which the standard is laid down in Article 5 (2) (d) shall establish the permissible volume of the wage and other personnel costs per calendar year by increasing or reducing the starting point of these costs
(a) depending on the standard laid down,
(b) to the extent appropriate to the percentage increase or half of the percentage reduction of the actual number of workers converted against the previous year; where the permissible volume of wage and other personnel costs is increased, its ratio to the actual volume of wage resources per calendar year may not exceed the ratio laid down by the standard for the distribution of wage resources referred to in Article 5 (2) (a). If the allocation to the profit fund, including any addition to the distribution of profits, is higher than the remuneration of the fund, the cooperative shall assess compliance with that 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.
(2) 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.
(3) The cooperative may increase the permissible amount of wage and other personnel costs, as determined in accordance with paragraph 1, in accordance with Paragraph 8 (3) and (4).
(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 1 (b) and, for housing cooperatives, reduced by the remuneration paid to cooperative officials and wages and salary compensation, and similar transactions accounted for in the cost of housing centres or other personnel costs charged to buildings for self-supporting housing construction.
Overstep and saving of wage and other personal costs
(1) The cooperative shall exceed the wage and other personnel costs if its actual volume over the period of assessment, including the change in the balance of their accruals, recorded in the relevant accounts, in the direction of the wage and other personnel costs by normative relationship and without changing that balance in the direction of the 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) If wage and other personal costs are exceeded by the cooperative
(a) during the calendar year in the Fund, the remuneration shall be subject to an amount corresponding to the excess declared;
(b) implement a regulatory levy per calendar year in accordance with the relevant government regulation;
(c) adopt measures to reduce the consumption of wages and other transactions referred to in Article 2 (1) and to compensate for the overcompensation declared in subsequent periods, where 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 levy.
(3) The cooperative shall save wage and other personnel costs where the actual volume of these costs over the period of assessment, including the change in the balance of their accruals, recorded in the relevant accounts, 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 personnel 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 level of wage resources of the Union and the establishment is regulated by a limit which defines the absolute amount (s) of such funds.
(2) The limit provides for the Union's facilities in agreement with the Ministry of Finance, Prices and Wages of the Czech Socialist Republic and the Czech Commission for Planning and Scientific and Technological Development. The limit shall be set by the Central Committee and, where appropriate, the Board of Directors.
(3) The Union and the establishment shall define in the annual wage plan an annual volume of wage resources corresponding to the maximum set limit. This volume shall be divided into each half-year. Within the planned volume of wage resources, the planned amount of other personnel costs shall be separately defined.
(4) The annual volume of the wage or of the wage and other personnel costs and its distribution per half-year may only be changed by the Union and the establishment until the last day of the period covered by the change.
Evaluation of actual developments
(1) During the implementation of the plan, the Union and the establishment assess on a half-yearly basis, on the basis of the permissible volume of wage resources, whether it has not exceeded the limit set for the period starting from the beginning of the year (period considered).
(2) The permissible volume of wage resources will be identified as a summary
(a) the volume of wage resources planned for the period considered;
(b) the amount by which the total amount of remuneration as referred to in Article 8 (3) settled in the calendar year for payment exceeds the total amount of such remuneration as settled in the same period of the previous year for payment.
Excess and wage savings
(1) The Union and the establishment shall exceed their wage resources if their actual volume, without payment from the remuneration fund, is greater than the permissible volume of the wage resources for the period under assessment, in accordance with Article 17 (3) (a) and (b). The difference is exceeding the wage.
(2) If the wage is exceeded by associations and establishments
(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 referred to in Article 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 exceeding the wage appropriations declared for the whole year not covered by the Union and the establishment referred to in paragraph 2 (b) is linked to the remuneration fund in subsequent years. The obligation to bind the remuneration in the Fund shall cease to exist as soon as the excess has been paid in accordance with paragraph 2 (b).
(4) The Union and the establishment shall save wage resources where the actual volume of such funds, without payments from the remuneration fund, is less than their permissible volume for the period under assessment, in accordance with Article 17 (3) (a) and (b). This difference is a wage savings.
_
Creation of the remuneration fund
(1) Cooperatives may create a profit reward fund, including, where appropriate, the addition of profit to division.
(2) Union and establishment may create a fund of remuneration, 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.
(3) The share of higher income and the share of savings in expenditure, with the exception of the share of wage savings, is fixed by:
(a) the Ministry of Finance, Prices and Wages of the Czech Socialist Republic, in agreement with the Czech Commission for Planning and Scientific and Technological Development on a proposal from the Union, uniformly for all installations within its competence,
(b) the Central Committee or the Board of Directors for the Union.
(4) The Union and the establishment may allocate 80% of the remuneration to the fund from the wage savings provided for in Article 15 (4).
(5) The remuneration fund established pursuant to paragraph 1 or 2 shall be supplemented by cooperatives, associations and establishments:
(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, the Union budget,
(c) subsidies provided for this purpose by the department funds and the whole-scale funds.
(6) The association may complement the fund of cooperative and equipment remuneration from its budget, the ministerial or the full-scale fund after consulting the Ministry of Finance, the prices and wages of the Czech Socialist Republic and the Czech Commission for Planning and Scientific and Technological Development.
Use of the remuneration fund
(1) Cooperatives with the exception of housing cooperatives from the remuneration fund
(a) pay workers the share of economic results, remuneration under wage regulations for the application of wage form6) with the exception of remuneration for on-call time, remuneration for feeding and training of service dogs, special annual remuneration provided at work with chemical carcinogens (7) and remuneration for the management of service vehicles (8), and equivalent performance for pupils of vocational education during the period of professional development;
(b) pay premiums to the Presidents and Directors 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 the amounts to its other funds;
(e) transfers, with the prior agreement of the trade union competent authority, amounts to the remuneration fund of other organisations.
(2) Housing cooperative from the remuneration fund
(a) to pay workers their share of the economic results;
(b) pay premiums to the Presidents or Directors for the annual work results and the target remuneration;
(c) pay to workers the premiums or part of them and to pupils of vocational training in the period of professional development similar performance and remuneration in accordance with wage regulations for the application of wage form6), with the exception of remuneration for on-call, food and training of service dogs and the remuneration for the management of service vehicles, (8) where such procedure is provided for by internal wage regulations or collective agreements;
(d) transfers the amounts to its other funds;
(e) transfers, with the prior agreement of the trade union competent authority, amounts to the remuneration fund of other organisations.
(3) Association and equipment 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, food and training fees for service dogs and service vehicle management fees, 8)
(c) transfers the amounts referred to in paragraph 1 (d) and (e).
(4) The cooperative, the association and the establishment may use from the remuneration fund referred to in paragraphs 1 to 3 only an amount which is not bound by Article 12 (2) (a) and Article 15 (2) (a) and (3), unless otherwise specified (Article 23 (1)).
(5) The balance of the remuneration fund shall be transferred by the cooperative, association and establishment to the following year.
(1) The cooperative shall define in the annual wage plan an annual remuneration fund (creation) corresponding to the distribution of the forecast profit, including any addition of the profit to the distribution, and the use of the remuneration fund, including any change in its balance. The annual remuneration fund (production and use) shall be divided into each half-year. Changes in that volume and its distribution may be made only to the last day of the period covered by the change.
(2) In cases of reduced creation of a remuneration fund against the previous period of a calendar year, the use of a cooperative's remuneration fund that exceeds its creation shall not be considered unjustified if it applies 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 23 (1).
(3) If the cooperative, association and establishment fail to comply with the obligations under Article 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 cooperative may postpone the decision on the final amount of the premium and remuneration from the fund, but not later than the approval of the annual accounts for the following calendar year.
COMMON, TRANSITIONAL AND FINAL PROVISIONS
The special procedure for determining the permissible amount of personnel and labour costs or means of employment is laid down in an agreement with the Czech Commission for Planning and Scientific and Technological Development, on a proposal from the Association, in exceptional cases, to remove the irregularity and hardness of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic.
The cooperative shall adapt the internal wage rules for the application of wage forms without delay so that the different components of wages which they consider to be paid and included in the wage and other personnel costs or paid from the remuneration fund correspond to the planned volume of such costs and the planned use of the remuneration fund; ensure, at the same time, that the components of the remuneration paid from the remuneration fund referred to in Article 17 (1) (a) and (c) and Article 17 (2) (a) and (c) are not included in the basis for calculating the percentage or the task rate for remuneration by share, task and mixed wages.
(1) The initial base of wage and other personnel costs, net production pursuant to Articles 8 (5) and 11 (4) and the wage resources referred to in Article 10 (5) will reduce or increase the cooperative by an amount corresponding to organisational and methodological changes. As part of the normal direction of the economy, the cooperative will reduce or increase the impact of price changes or other economic instruments in accordance with the relevant government measure and, where appropriate, the starting base of net production.
(2) The cooperative that directs the wage and other personnel costs through the system of tariffs shall adjust the proportion of non-tariff components in organisational changes by the effect of these changes. The new share shall, mutatis mutandis, be derived, in accordance with Paragraph 9 (5), from the permissible volume of the labour and other personal costs and other data recorded for the previous year.
(1) For 1990, the starting basis for wage and other personnel costs shall be the applicable volume of wage resources for 1989, reduced by the amount of the remuneration fund, which corresponds to the standard for the distribution of wage and other personnel costs and the remuneration fund and, for housing cooperatives, the actual allocation to the remuneration fund.
(2) The percentage of wage and other personnel costs of net production for 1989 shall be borne by cooperatives which direct wage and other personnel costs through the normatics, from the baseline of those costs referred to in paragraph 1 and the actual volume of net production.
(1) In 1990, the cooperative shall also pay from the remuneration fund referred to in Article 17 (1) (c) and (2) (c) the premium or part of the premium to which workers have been entitled under the performance of their tasks (indicators, conditions) until 31 December 1989. Where those premiums or part of the premiums were paid out of costs in 1989 and created a reserve in costs at the end of 1989 to pay them, they may transfer the amount corresponding to the unused reserve to the remuneration fund and adjust the balance of the remuneration fund by that amount at the beginning of 1990. For the payment of such premiums or parts of premiums, cooperatives shall, where appropriate, also use the amount which they shall allocate to their remuneration fund in 1990 and which shall be tied. If there is insufficient remuneration in the Fund on the date of payment, the use of the Fund may exceed its creation.
(2) The association and the establishment shall reduce the permissible volume of wage resources in 1990 by the amount of exceeding the wage resources declared for 1989 and 1991 by the amount of exceeding the wage resources declared for 1990, unless they have the right to constitute a remuneration fund in 1989 and 1990 and to pay the corresponding amount from that fund.
(1) According to this decree, in 1990 consumer cooperatives covered by the Federal Ministry of Labour and Social Affairs Decree No. 41 / 1989 Coll., do not proceed to regulate the wage resources of businesses with business activity, housing and local production and services.
(2) Unions and establishments shall not be subject in 1990 to the provisions of Part Four of the Order, unless they had the right to form a remuneration fund in 1989 under the provisions in force in 1989.
They shall be deleted:
1. the Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic of 26 June 1989 No 18 / 5909 / 89 on the direction of wage resources in production cooperatives;
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Regulation Information
| Citation | Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 203 / 1989 Coll., on the rectifying of wage resources in cooperative organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1989 |
|---|---|
| Effective from | 01.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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