Legislative measure of the Bureau of the Federal Assembly of the Czech and Slovak Federal Republic No. 206 / 1990 Coll.
Legislative measure of the Bureau of the Federal Assembly of the Czech and Slovak Federal Republic on the state compensation contribution
Valid
Effective from 01.07.1990
206
LEGAL MEASURES
Bureau of the Federal Assembly of the Czech and Slovak Federal Republic
of 29 May 1990
on the State compensation
The Bureau of the Federal Assembly of the Czech and Slovak Federal Republic has acted pursuant to Article 58 (3) of Constitutional Act No. 143 / 1968 Coll., on the Czechoslovak Federation, on the following legal measure:
In order to compensate for the social consequences of the increase in certain retail prices for the population, the State grants as a special social benefit a national compensatory contribution ("the contribution ').
(1) Entitlement to the allowance shall be:
(b) persons who fulfil the condition of the child's insecurity for entitlement to child or education allowances, (2) if their own income and the income of persons jointly assessed under the Life Minimum Act (8) does not exceed twice the life Minimum. 9)
(2) The persons referred to in the preceding paragraph are entitled to the allowance if they are resident on the territory of the Czech and Slovak Federal Republic.
(3) No person shall be entitled to the allowance for the duration of:
(a) the exercise of military essential (substitute) service or civil service;
(d) the detention or execution of a custodial sentence.
(1) The income for the purposes of entitlement to the allowance referred to in Paragraph 2 (1) (b) shall mean income under the Life Minimum Act, 10) except for the contribution. However, an assessment basis11), determined for the relevant calendar month, shall be regarded as income from the business or other self-employed activity.
(2) The revenue referred to in Article 2 (1) (b) shall be collected as a monthly average of revenue for the preceding calendar quarter; for the first time, the income for the assessment of entitlement to the allowance shall be collected on 1 April 1993. The amounts of the minimum life recorded on the first day of the calendar quarter shall be valid throughout that quarter.
Amount of the dependent child's contribution
The amount of the allowance payable to a person who fulfils the condition of a child's insecurity for entitlement to child support or education allowance shall be monthly:
(a) CZK 320, if its own income, together with the income of persons jointly assessed under the Life Minimum Act (8), is not more than 1.5 times the minimum of life, or if the allowance is paid with an education allowance for pensions;
b) 220 CZK in other cases.
(2) The allowance belonging to the persons in respect of whom the child allowance or education allowance belongs shall be paid by the payer of such benefits to the recipients of such benefits, together with those benefits.
(5) The contribution to other persons is paid by the competent State authority (1)
(6) The cost of the contribution is paid from the state budget of the Czech Republic through the special account of the Ministry of Finance of the Czech Republic.
(1) Each person shall have only one contribution in a calendar month.
(2) The persons referred to in Article 2 (1) shall be paid the allowance on payment dates determined by the payer for the current calendar month. The persons referred to in Article 2 (1) (b), with the exception of the persons to whom the allowance is due, shall be paid on proof that the conditions for entitlement to the allowance have been fulfilled during the preceding calendar quarter; the allowance shall be paid within the next payment period, including a supplement for the period during which it was not paid, although the conditions of entitlement have been fulfilled.
(3) If the conditions for entitlement to a higher amount of the allowance are met during the calendar month, the difference in the amount of the allowance shall be paid by the payer responsible for the payment of the higher allowance within the next payment period.
(4) The contribution shall not be paid abroad.
(5) The allowance belonging to persons who fulfil the condition of a child's insecurity for entitlement to child allowances or childcare allowances but who do not belong to them shall be paid to the person who has the child in direct custody; where the child is in full direct custody of the institution (s) for the care of children or young people for reasons other than those for treatment, or for the performance of compulsory schooling or preparation for the future occupation, the contribution to that institution (s) shall be paid.
(3) Where the allowance is paid with the education allowance, the beneficiary of the allowance shall notify the claimant of the fact that the conditions for entitlement to the allowance referred to in Article 2 (1) (b) are not met within eight days; the education fee payer shall suspend the payment of the allowance and the amount of the allowance already paid in respect of the months in which the conditions of entitlement have not been met shall settle with the education or pension paid. The payment of the allowance shall be renewed as soon as the recipient of the education allowance has notified the parent of the education allowance that he has already fulfilled the conditions for entitlement to the allowance and the allowance shall be paid for the period for which he belonged.
(1) The entitlement to payment of the contribution for a single calendar month shall expire within a period of one year. that period shall run from the first day of the month following that for which the allowance is due.
(2) The allowance is not subject to tax.
(3) The contribution may not be affected by the execution of the decision.
(4) Where, for the purposes of other legislation, the amount of the income of a person is ascertained, the allowance shall not be taken into account unless the special rule provides otherwise.
(1) The persons in respect of whom the education allowance is granted shall be paid without application to other persons upon request.
(2) No decision shall be taken on the grant. Where a grant is granted on request, the general rules on administrative procedures shall not apply.
(3) The dispute over the contribution between the beneficiary and the payer shall be settled by the courts.
(1) The person claiming the allowance must, at the request of the payer, prove the termination of the payment by another payer or prove other facts relevant to the provision of the allowance; the beneficiaries of the contribution are also required to do so.
(2) The beneficiary of the allowance shall notify the payer of the contribution within eight days of the fact applicable to the entitlement to the allowance and its payment. The beneficiary of a contribution to which the contribution has been unduly paid or in excess of the amount due shall be obliged to repay the amount of the contribution unduly paid to the payer. The right to reimbursement of the amounts unduly paid shall cease within the period referred to in Article 6 (1).
(3) The persons referred to in Article 2 (1) (b) shall submit an application for a contribution to the forms issued by the social security authorities.
(1) At the request of the recipient of the contribution or of another payer, the payer is obliged to keep a record of the contributions paid, issue a confirmation of the time and termination of the payment of the contribution and provide the necessary synergies to the authorities controlling compliance with the obligations under this Act.
(3) The competent State authorities (1) decide on the obligation of the payer to reimburse amounts unduly paid and check the accuracy of the payment of the contribution. If a contribution is paid under the responsibility of the federal ministries of national defence and interior, the competent authorities of those ministries shall do so.
(1) The Ministry of Labour and Social Affairs of the Czech Republic sets out by decree the details of the payment of the contribution.
(2) The Ministry of Finance of the Czech Republic provides by decree details of how the cost of the contribution is to be paid.
The allowance shall be paid for the first time in July 1990.
This legal measure shall take effect on 1 July 1990.
Havel v. r.
Dubček v. r.
CHF
1) Legislative measure of the Bureau of the Czech National Council No. 229 / 1990 Coll., on the designation of a state body which in some cases is responsible for the payment of the state compensation contribution. Legal measure of the Bureau of the Slovak National Council No 222 / 1990 Coll., on the designation of the State body responsible for the payment of the State compensation.
2) Article 31 of Act No. 103 / 1964 Coll., on the security of cooperative peasants in sickness and on the security of the mother and child, as amended. Section 18 of Act No. 88 / 1968 Coll., on the extension of maternity leave, on maternity benefits and on allowances for children from sickness insurance, as amended. Article 49 (2) of Act No. 100 / 1988 Coll., on Social Security.
3) Paragraph 1 (2) of Decree No. 250 / 1990 of the Federal Ministry of Finance Coll., on how to pay the costs of the compensatory contribution to the payers.
5) Section 6 of the ČNR Act No. 586 / 1992 Coll., on Income Taxes.
6) § 7 of ČNR Act No. 586 / 1992 Coll.
7) § 2 (1) (b) of Decree of the Government of the Czech and Slovak Federal Republic No. 53 / 1992 Coll., on minimum wage.
8) Section 4 of Act No. 463 / 1991 Coll., on Life Minimum.
9) § 3 of Act No. 463 / 1991 Coll.
10) § 5 of Act No. 463 / 1991 Coll.
11) Articles 5 (1) (c) and (d) and (3) of the ČNR Act No. 589 / 1992 Coll., on social security contributions and contributions to state employment policy.
12) § 9 of ČNR Act No. 589 / 1992 Coll.
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Regulation Information
| Citation | Legislative measure of the Bureau of the Federal Assembly of the Czech and Slovak Federal Republic No. 206 / 1990 Coll., on the State Compensation Contribution |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.05.1990 |
|---|---|
| Effective from | 01.07.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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