Decree of the Federal Ministry of Finance, Ministry of Finance, Prices and Wages of the Czech Socialist Republic and Ministry of Finance, Prices and Wages of the Slovak Socialist Republic No. 210 / 1989 Coll.
Decree of the Federal Ministry of Finance, Ministry of Finance, Prices and Wages of the Czech Socialist Republic and Ministry of Finance, Prices and Wages of the Slovak Socialist Republic on the Fund of Cultural and Social Needs
Valid
Effective from 01.01.1990
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210
DECLARATION
Federal Ministry of Finance, Ministry of Finance, Prices and Wages of the Czech Socialist Republic and Ministry of Finance, Prices and Wages of the Slovak Socialist Republic
of 28 December 1989
on a fund of cultural and social needs
The Federal Ministry of Finance pursuant to § 72 of Act No. 88 / 1988 Coll., on State Enterprise, § 391 (1) (b) of Economic Code No. 109 / 1964 Coll., as amended (full version No 80 / 1989 Coll.), § 30 (2) of Act No. 158 / 1989 Coll., on Banks and Savings Companies, § 40 (2) of Act No. 129 / 1989 Coll., on the Budget System of the Czechoslovak Socialist Republic and on the Rules of Management of Budgetary Funds (Budget Rules of the Republic), Ministry of Finance, Prices and Wages of the Czech Socialist Republic pursuant to § 38 (1) of the Slovak National Council Act No. 163 / 1989 Coll., on the Rules of Management of the Budget Funds of the Czech Socialist Republic (Budget Rules) and the Ministry of Finance, and the Ministry of Finance, the Slovak Socialist Republic, pursuant to § 38 (1) of the Slovak National Council Act No. 174 / 1989 Coll.
GENERAL PROVISIONS
Subject matter and scope of the adjustment
(1) This decree provides for the creation, use and management of funds of cultural and social needs (hereinafter referred to as "the Fund ').
(a) public undertakings; 1)
(b) foreign trade undertakings, (2) public limited liability companies for foreign trade (3) and associations for foreign trade (4);
(c) banks and savings banks established as state monetary institutions (banks and savings banks); 5)
(d) insurance undertakings;
(e) the Czechoslovak State Railways State Organisation; 6)
(f) budgetary and other state organisations; (7) (hereinafter referred to as "organisations").
(2) The Fund is not set up in the armed forces and departments of the Federal Ministry of the Interior, the ministries of the Interior and the Environment of the Republics, the ministries of Justice of the Republics and the services of the railway army of the Federal Ministry of Transport and Communications, with the exception of workers in employment. 8)
Purpose of the Fund
(1) The Fund is intended to ensure the social development of the working group and to promote its educational and cultural activities.
(2) The fund serves the staff of the organisation, (8) internal scientific aspirants, (9) pupils of secondary vocational education10) and pensioners - former staff of the organisation who worked in the organisation until retirement (hereinafter referred to as "organisation staff"); if the other provisions of the decree so permit, it may also be used for the benefit of family members of staff of the organisation and other persons living in the territory of the Czechoslovak Socialist Republic.
(3) For the purposes of this decree, a spouse (wife, type, partner), children until the end of compulsory schooling (10) and then until the age of 26, are considered to be a member of the family if they are continuously preparing for a future occupation through study or prescribed training, as well as children who are unable to prepare for a future occupation or to be employed for illness or are permanently unable to work for physical, sensory or mental disability.
(4) The following categories of children shall be considered as family members for the purposes of this Order:
(a) a child adopted;
(b) a child who has been taken into the care of the parent by an organisation worker;
(c) the child of the spouse (spouse, partner, partner) living in the common household; 11)
(d) a child to whom the worker of the organisation pays maintenance if he has not been deprived of parental rights.
(5) For the purposes of this decree, the link between a man and a woman living in a common household is considered to be a partner. 11)
Creation of the Fund
(1) State undertakings, foreign trade undertakings, public limited liability companies for foreign trade, foreign trade associations, banks and savings banks, insurance companies and state organisations of the Czechoslovak State Railways constitute the fund:
(a) a uniform allocation of profit of 2% of the annual wage payment12) to natural persons in the current year who are to be organised in an employment relationship or similar relationship and the amount of scholarships to be paid in the current year to internal scientific aspirants and study staff, but not less than 760, - Cds per worker per year; the remuneration under copyright rules shall be deducted from the wage resources for this purpose;
(b) other profit allocations. 13)
(2) Budget and other state organisations, with the exception of central government bodies, courts, prosecutors and state arbitrage, shall constitute the following:
(a) by a single allocation from its current year budget of 2% of the annual wage payment12) settled for payment in the current year to natural persons who are to organise an organisation in a labour relationship or similar relationship and the amount of scholarships cleared for payout in the current year to internal scientific aspirants and study staff, but not less than 760, - a worker per year; pay funds shall, for this purpose, deduct fees under copyright rules and, for national committees, fees provided under non-employment employment agreements;
(b) an additional allocation established as part of the organisation's share of income achieved and savings of selected non-investment expenditure.
(3) The Central Authorities of the State Administration, Courts, Prosecutor's Office and State Arbitration make up the Fund a single allocation from their current year budget of 2% of the annual amount of wage resources (12) to be paid in the current year to natural persons who are to be organised in an employment or similar relationship and from the amount of scholarships to be paid in the current year to internal scientific aspirants and study staff, but not less than 760, - Kčs per worker per year; remuneration is deducted for these purposes under copyright regulations.
(4) Other revenue from the Fund shall be:
(a) revenue from the transfer (sale) of equipment of an investment and non-investment nature whose non-investment activity is financed by the Fund, with the exception of cultural and physical establishments serving the general public, which will be transferred to other organisations (unless they have been acquired from the Fund);
(b) repayments of loans;
(c) depreciation of basic assets of social consumption facilities whose non-investment activity is financed by the Fund where the organisation is obliged to write off;
(d) other transfers (e.g. compensation from insurance undertakings, pooling contributions, cash and other gifts).
(5) When creating a fund per worker per year, the organisation shall be based on the average registered number of staff in employment relative to the organisation converted into fully employed, including those included in scientific education14) and on the average annual number of pupils of secondary vocational education10) and women on maternity leave up to three years of age.
(6) The single allocation is mandatory and guaranteed, even if the organisation does not show profits. 13)
USE OF THE FUND
Education and cultural education activities
The Fund shall make a compulsory contribution to corporate trade unions for educational and cultural training activities and organisational activities. Contributions shall be granted in accordance with the agreement between the organisation and the trade union and shall be transferred to the account of the relevant trade union.
Business equipment
(1) The Fund shall bear the costs of investment and non-investment in the nature of farm establishments serving cultural and social development15) of the staff of the organisation and their family members. This provision is without prejudice to the obligation of an organisation to procure and operate equipment16) to increase the culture of work and the working environment.
(2) The operator of all facilities is an organisation, the organizer is the relevant business trade union. The budget of the financial and material security of the non-investment costs of individual installations shall be drawn up by the organisation in agreement with the corporate trade union body. All establishments whose non-investment costs are borne by the Fund shall manage the non-gainful activity principle. However, organisations may also operate at prices in these establishments under the applicable price regulations. Any surplus or deficit from non-gainful activities shall be settled with the Fund. The profit or loss on the economic activity is part of the economic result of the organisation.
(3) The price for the use of business equipment in the pursuit of non-profit-making activities is determined on the basis of the annual planned non-investment costs of such facilities. The staff of the organisation and their family members may contribute from the Fund to the payment of this price and to transport. Free stays, tickets and services can be provided to other Czechoslovak organisations and persons living in the territory of the Czechoslovak Socialist Republic at a price set at the maximum amount of non-investment costs.
(4) In the operation of other activities in the establishments covered by this decree, the proportional reimbursement of non-investment costs shall be made by means of the resources provided for for those activities by generally binding legislation (e.g. schools in nature, training of workers).
(5) In the case of temporary activities carried out on business facilities, the fund may be paid to temporary staff for the fare, accommodation and subsistence up to the amount laid down in specific regulations. 17)
(6) The Fund may cover the repair and maintenance of equipment of an investment nature, technical operation (18) and the deficit from its own activities of cultural establishments owned by trade unions and corporate trade unions have the right to manage them.
(7) The Fund may cover the temporary use of equipment of an investment and non-investment nature for the cultural and social development of the staff of the organisation and their family members.
(8) The fund may contribute to the organisation's staff for the price of accommodation in business hostels. The price of accommodation is set by price regulations.
Housing
(1) The staff of the organisation may, under a written contract, grant a return loan from the Fund to:
(a) the acquisition of a family home or an apartment for the personal ownership or co-ownership of an organisation worker, the composition of a member's share of the cooperative's apartment and the implementation of building modifications to the family home or apartment of which the worker is a user and on which a building permit is issued or is subject to notification;
(b) the purchase of a housing facility;
(c) the outstanding balance of the repayable loan with the previous employer organisation and the outstanding balance of the repayable loan with the other spouse.
(2) Repayment loans from the Fund are free of interest and are granted under the following conditions:
(a) two or more loans may be granted to the staff member of the organisation simultaneously or gradually; the sum of all the loans granted to the worker and his / her spouse (spouse) referred to in paragraph 1 from the fund of their employers' organisations may not exceed 60 000, - Cčs, of which 30 000, - Cčs, pursuant to paragraph 1 (b). The loan limits may not be exceeded in any period of time under the effectiveness of this decree;
(b) each loan granted separately shall be due no later than 10 years after the conclusion of the loan contract;
(c) the amounts lent shall be transferred to the interest-free accounts of the staff of the organisation with banks or savings banks, which shall be established without the order of the citizen (or the account of the building housing cooperative with the relevant bank); they may be used for the purposes for which they were provided, in accordance with the credit policy principles applicable to loans to the population at the time of borrowing. When releasing them, banks and savings banks shall proceed in a similar manner to payments made on loans they provide;
(d) on termination of employment, the loan shall be payable no later than 6 months from the date of termination; the exemption from this deadline is granted by the organisation and the company trade union body;
(e) loans may not be granted to cover costs which have been covered by a loan from a public savings bank or from other sources, and to settle the joint ownership of spouses and to settle the heirs.
(3) The staff of the organisation may, instead of a repayable loan, be granted from the Fund on the basis of a written agreement, an interest payment on loans granted to them by the State savings fund for the purposes referred to in paragraph 1 (a). The interest payment shall be granted on a one-off basis, at a maximum rate corresponding to interest payable on loans of 60 000, - Kčs on a regular payment for a period of 10 years, but up to the amount of the outstanding balance of the loan (including the interest credited), in accordance with the status of the bank or savings bank account.
Racing, health care
The Fund may contribute to the staff of the organisation to:
(a) racing meals according to a specific regulation; 19)
(b) outpatient spa care 20) and transport to such care;
(c) transport to night sanitariums.
Recreation, tours and medical stays
The fund may contribute to the staff of the organisation and their family members for recreation (including selection and children's recreation), tours and medical stays at home and abroad, for transport and for the cost of residence, with the exception of allowance for foreign events.
Culture, physical and services
(1) The Fund may contribute to the staff of the organisation and their family members:
(a) tickets and charges for cultural events and transport;
(b) physical, sporting and industrial activities (including competitions and tickets) and for transport;
(c) the joint transport of children to farm preschool facilities.
(2) The Fund may contribute to:
(a) services designed to eliminate the influence of the working environment or facilitate domestic work (e.g. laundry, cleaning of clothing, hairdressing, barbershop, cosmetics, pedicure);
(b) the acquisition of uniform work suits and work shoes, in addition to personal protective equipment.
Social assistance and loans
(1) A one-off social assistance may be granted from the Fund to workers of the organisation or to their immediate survivors in extremely serious cases. Social assistance can be up to 5000 per case.
(2) Under a written contract, the employees of the organisation may be granted a repayable, interest-free loan up to 10 000, - with a maturity of up to 5 years from the conclusion of the loan agreement. On termination of employment, the loan shall be payable no later than 6 months from the date of termination; the exemption from this deadline is granted by the organisation and the company trade union body.
(3) Social assistance and loans to bridge a difficult financial situation are provided in cash on the advice of the trade union, in whose jurisdiction the worker or the nearest survivor is and after approval of the organisations and the business union. The disbursements provided must be submitted for information at the next trade union meeting (conference).
Gifts
(1) The Fund may provide donations to staff of the organisation:
(a) for the exemplary performance of tasks for the organisation or for exceptional social engagement;
(b) 20 years of work and every 5 years of work in the organisation; the working anniversary may include periods worked in other organisations. Work carried out on the basis of work agreements outside the employment relationship may not be included in those anniversaries;
(c) 50 years of life and every 5 years of age;
(d) on the first retirement (old-age, full-time disability).
(2) Non-monetary gifts may also be provided to pupils of secondary vocational schools for placement in skill competitions. 21)
(3) Non-monetary donation may also be granted from the Fund to other persons living in the territory of the Czechoslovak Socialist Republic (e.g. health professionals) for the exemplary performance of tasks for the organisation or for exceptional social involvement in the benefit of the organisation, following the prior agreement of the trade union member meeting (conference).
(4) The total amount of donations is limited to 15% of the single allocation for the current year and the actual additional allocations for the previous year. Gifts can be both cash and non-money.
Business magazine
The Fund shall bear the costs of investment and non-investment in connection with the publication of a business journal. 22) The prices of business magazines shall be determined in accordance with the price regulations and the level of the price may be contributed to the staff of the fund organisation.
FUND MANAGEMENT
Presentation of the Fund's budget, approval and allocation during the year
(1) The organisation and trade union body shall draw up a draft budget approving the trade union membership meeting (conference) on the creation and use of the Fund. The revenue part of the budget shall be based on the balance of the Fund at the beginning of the year and on other appropriations and revenue planned in the current year. The expenditure part of the budget is planned according to the various purposes set out in Part Three to Part Five of this Decree.
(2) For the application of the Fund, the organisation and the trade union body shall, on a compulsory basis, develop principles approved by the trade union membership meeting (conference). Within the approved budget and the approved principles, the organisation and the corporate trade union shall decide in specific cases.
(3) The organisation and the trade union body are entitled to decide on the sub-adjustments between the trade union member meetings (conferences), where appropriate and in accordance with the agreed principles, and to submit them to the next trade union member meeting (conference) for additional approval. The organisation and the trade union body shall be authorised to authorise expenditure up to 25% of the planned single allocation for the current year in accordance with the principles applicable in the previous year, from the end of the last year's budget until the current year's budget is approved.
(4) Fund funds shall be deposited in a separate account with banks and savings banks. Expenditure relating to the Fund may be effected only up to the amount of the funds deposited in that account.
(5) Transfers of the single allocation to the Fund during the year shall be made in advance of the annual amount planned. The actual single allocation shall be cleared in accordance with the rules on the annual accounts. Transfers of further allocations to the Fund shall be made in accordance with generally binding legislation. 23) Transfers of funds related to the creation or use of the Fund shall take place no later than the end of the following month for the month during which the fund was created or used.
(6) The Fund may only contribute to activities and actions organised or co-organised by business trade unions. The staff of the organisation and their family members may only be contributed to individual activities and actions from the fund of the organisation from which they were reimbursed. This provision is without prejudice to the possibility of divestments of stays, fees and tickets between organisations. Contributions from the Fund, with the exception of transport and travel expenses, shall not be made in cash.
(7) The Fund is an organisation fund. The order for reimbursement of the costs and other use of the fund, including orders, shall be signed by the authorised official of the organisation and by the authorised trade union official.
(8) Organisations may pool fund funds only with the agreement of the trade union member meeting (conferences).
(9) The full reimbursement of the costs shall also be a contribution under this Order, if the amount is not fixed. There is no legal entitlement to the grant and other benefits of the Fund. The use of the Fund shall be carried out in accordance with the approved budget and the approved principles.
(10) Unspent fund funds are not forfeited by the end of the year and are transferred to next year. Unspent fund funds for donations included in the budget for the year concerned may be used again for the same purpose in subsequent years, above the limit set.
(11) The Fund shall be compulsory for medium-term vocational training, in accordance with the conditions agreed between the organisations and the relevant trade unions. The use of the funds transferred shall be governed by the provisions of this Order.
Transfers of assets and delimitation changes
(1) In order to ensure the validity of the contract for the transfer of national property law, for the transfer of property ownership and for the management of surplus and unfit property, the non-investment costs of which are financed by the Fund, prior approval of the company trade union body is necessary.
(2) Transfers of resources and funds of the Fund to other funds of the organisation are not authorised.
(3) In the case of organisational changes, it shall be transferred to the acquiring organisation for which the Fund is set up, a proportion of the basic funds and items of gradual consumption, the non-investment costs of which are financed by the Fund and part of the resources and funds in the fund's account corresponding to the number of staff recruited (as at the date of their transfer).
FINAL PROVISIONS
Specific provisions
(1) The staff of the organization - foreign exchange foreigners (24) may benefit from the Fund in any way except for loans (Sections 6 and 10).
(2) For mutual exchanges of recreation, tours and sports competitions, the residence costs of foreign exchange foreigners, with the exception of pocket ones, may be reimbursed subject to compliance with reciprocity from the Fund. 25)
(3) State-owned enterprises with agricultural production may grant contributions from the Fund to pensioners - former employees of the organisation (Section 2 (2)) for partial or full payment of agricultural products sold under special rules. 26)
(4) In state enterprises under the responsibility of the Federal Ministry of Interior and the Ministry of the Interior and the Environment of the Republics, and in state enterprises and contribution organisations under the jurisdiction of the Federal Ministry of Defence, members of the National Security Corps and of the professional soldiers and other servants included in those organisations shall also be regarded as employees of the Organisation (Section 2 (2)).
Derogations
(1) Derogations for budgetary organisations under the responsibility of the Ministry of National Defence are provided for by the Federal Ministry of Defence and the Central Committee of the Trade Union.
(2) Derogations for organisations within the competence of the ministries of justice of the Republic shall be determined by the competent Ministry and the Central Committee of the Trade Union, on the basis of a proposal from the competent Ministry of Finance, Prices and Wages of the Republic.
(3) Derogations for organisations under the responsibility of the Ministry of Fuel and Energy are determined by the Federal Ministry of Finance on the basis of a proposal from the Federal Ministry of Fuel and Energy and the Central Committee of the Trade Union.
(4) Derogations for state-owned enterprises of ore and magnesia mines under the responsibility of the Ministry of Steel, Engineering and Electrical Engineering are determined by the Federal Ministry of Finance, on the basis of a proposal from the Federal Ministry of Steel, Engineering and Electrical Engineering and the Central Committee of the Trade Union.
(5) Derogations for State enterprises under the jurisdiction of the Republic's geological authorities are established by the competent Ministry of Finance, Prices and Wages of the Republic on the basis of a proposal from the competent geological authority and the Central Committee of the Trade Union.
(6) Derogations for organisations within the competence of the Ministries of Education, Youth and Sports Republics and for the area of education within the competence of the national committees are laid down by the competent Ministry of Education, Youth and Sports and by the Central Committee of the Trade Union, on the basis of a proposal from the competent Ministry of Finance, Prices and Wages of the Republic.
Exceptions
For serious reasons, exemptions from Part Three to Part Five of this Decree may be authorised by the Federal Ministry of Finance for Federation-controlled organisations and by the competent Ministry of Finance, Prices and Wages of the Republic for organisations managed by the Federation and for organisations controlled by the authorities of the Republic. The organisation's request may be made only after prior agreement of the trade union body.
Provisions common and transitional
(1) In serious cases, the organisation may, with the agreement of a trade union member meeting (conferences):
(a) to waive the balance of the loan granted from the Fund, including in accordance with previous Fund Regulations;
(b) to pay payments for outstanding actions and unused stays (including cancellation fees) received from the Fund.
(2) Repayment of a partially conditional non-refundable loan granted under the former Fund Regulations shall not be required if the worker to whom it was granted passes before the end of the stabilisation commitment due to reorganisation, structural changes, reduction of the management and administrative apparatus and rationalisation measures (27) to another organisation and if, in addition to the contract, he undertakes to work out the outstanding period of the stabilisation commitment in that organisation.
(3) In 1990, the total amount of donations under Paragraph 11 (4) is limited:
(a) for organisations referred to in points (a) to (e) of Paragraph 1 (1), 15% of the single allocation for the current year and the actual additional allocation for the previous year;
(b) for organisations referred to in Article 1 (1) (f), 15% of the single allocation for the current year.
(4) The unused part of the profit from the catering industry and the increase of up to 20% of the financial limit of the main food in the catering industry transferred to the fund until the end of 1989 is used from 1.1.1990 in accordance with the provisions of this Decree.
Repeal
(1) The Order of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic, the Ministry of Finance of the Slovak Socialist Republic and the Central Council of Trade Unions No. 21 / 1986 Coll., on the Fund of Cultural and Social Needs is hereby repealed.
(2) Exemptions and derogations granted under the repealed Decree which expire on 31 December 1989.
Efficacy
This Decree shall take effect on 1 January 1990.
Minister for Finance
Czechoslovak Socialist Republic:
Ing. Klaus CSc.
Minister for Finance, Prices and Wages
Czech Socialist Republic:
Ing. Nicodemou v. r.
Minister for Finance, Prices and Wages
Slovak Socialist Republic:
Ing. M. Kováč CSc v. r. o.
1) Act No. 88 / 1988 Coll., on State Enterprise.
2) Act No. 42 / 1980 Coll., on Economic Relations with Foreign Affairs, as amended by Act No. 102 / 1988 Coll. (Complete version No. 184 / 1988 Coll.).
3) Act No. 243 / 1949 Coll., on Equity Companies.
4) International Trade Act No. 101 / 1963 Coll.
5) Act No. 158 / 1989 Coll., on banks and savings banks.
6) Act No. 68 / 1989 Coll., on the organisation of Czechoslovak State Railways.
7) Act No. 129 / 1989 Coll. Act of the Czech National Council No. 163 / 1989 Coll. Act of the Slovak National Council No. 174 / 1989 Coll.
8) Sections 27 to 34, 65, 69 and 70 of the Labour Code No. 65 / 1965 Coll., as amended (full version No. 52 / 1989 Coll.).
9) Sections 8 and 14 of Act No. 39 / 1977 Coll., on the Education of New Scientists and on Further Increasing the Qualification of Scientists.
10) Act No. 29 / 1984 Coll., on the System of Primary and Secondary Schools (School Act).
11) § 115 of Civil Code No. 40 / 1964 Coll., as amended (full version No. 70 / 1983 Coll.).
12) Section 2 of Decree No. 145 / 1989 of the Federal Ministry of Labour and Social Affairs Coll., on the rectifying of wage resources, with the exception of fees under copyright regulations, salaries of non-legal persons and, for national committees of remuneration under § 232 of the Labour Code paid in respect of actions Z. § 2 of Decree No. 203 / 1988 of the Federal Ministry of Agriculture and Nutrition Coll., on the rectifying of the wage resources of state enterprises of the agricultural and food complex, uniform agricultural cooperatives and joint ventures, with the exception of fees under the regulations on copyright and wages of persons not in respect of the organisation of legal relations.
13) Article 5 of the Decree of the Government of the Czechoslovak Socialist Republic No. 208 / 1989 Coll., on the financial management of state enterprises and of certain other socialist organisations. § 7 and § 15 (5) of Decree of the Government of the Czechoslovak Socialist Republic No. 127 / 1988 Coll., on the financial management of state enterprises of agricultural food complex, single agricultural cooperatives and joint ventures.
14) Act No. 39 / 1977 Coll.
15) For example, cultural facilities, recreational facilities (including children's recreation), gym and sports facilities, racing medical facilities which do not meet the conditions for their establishment according to special regulations, services, facilities for interest, bus, medical devices and tools, equipment for improving the working environment, physical and sports equipment.
16) § 139 of the Labour Code.
17) Decree No. 33 / 1984 Coll., on Travel Refunds.
18) Swelling, electric current, water, steam, gas, transport and wages of technical staff.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, Ministry of Finance, Prices and Wages of the Czech Socialist Republic and Ministry of Finance, Prices and Wages of the Slovak Socialist Republic No. 210 / 1989 Coll., on the Fund of Cultural and Social Needs |
|---|---|
| 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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