Decree No. 235 / 1990 Coll.
Decree of the Federal Ministry of Labour and Social Affairs implementing the legal measure of Bureau of the Federal Assembly No. 206 / 1990 Coll., on the State Compensation Contribution
Valid
Effective from 01.07.1990
235
DECLARATION
Federal Ministry of Labour and Social Affairs
of 11 June 1990
implementing the statutory measure of the Federal Assembly Bureau No. 206 / 1990 Coll., on the State Compensation Contribution
The Federal Ministry of Labour and Social Affairs provides, pursuant to Paragraph 10 (2), for the legal measure of the Bureau of the Federal Assembly No 206 / 1990 Coll., on the state compensation allowance (hereinafter referred to as the "legal measure '):
(1) The State compensatory allowance (hereinafter referred to as the "contribution") belongs in full, even if the entitlement to it lasted only for part of the month.
(2) If entitlement to the allowance is incurred only after the date of the specified payment deadline in the calendar month, the allowance for that month shall be paid within the next payment period.
(3) The entitlement to payment of a contribution which has not been paid until the date of death ceases to be the death of the beneficiary.
(3) When entitlement to the education allowance is established to the person to whom the child allowance still belonged, the allowance shall not be paid for the month for which the first payment of the education allowance is due with the child allowance; the last payment of the allowance made by the employer shall be recorded in the educational application.
(1) If the employer of a person is a foreign representative in the territory of the Czech and Slovak Federal Republic, and this employer cannot, for serious reasons, ensure payment of the contribution, the contribution is paid by the competent state authority. 1)
(2) If the allowance was paid by the payer to the payer instead of the payer responsible, it shall not be an overpayment if the payment of the allowance was entitled in a calendar month and the allowance was paid only once at the amount in which it belonged; in that case, the amounts of the contribution paid between the contributors shall not be paid to each other.
If the full income is shown on the account of the recipient of the contribution with the money institution, the contribution shall be shown together with that income.
The allowance shall be taken into account as income only if, under other legislation, income is collected for catering purposes.
(1) The payment of the allowance shall not be affected by the fact that there has been an additional change in the amount of the assessment base and the supplement to actual9) for the period during which the assessment base was considered income.
(2) During the calendar quarter, the amount of income recorded for the previous calendar quarter shall be compared again with the minimum life limit only if there is a change in the number of children who meet the child's insecurity condition for entitlement to child or education allowances. 10)
(3) The age to be completed in the first month of the calendar quarter in which the allowance is paid shall be valid for the calculation of the child's living minimum throughout that quarter.
This Decree shall take effect on 1 July 1990.
Minister:
Miller v. r.
1) Paragraph 4 (5) of the legal measure.
2) Paragraph 17 (1) (c) 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. § 34 (1) 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.
3) Paragraph 4 (1) and (5) of the legal measure.
4) § 93 of Act No. 100 / 1988 Coll., on Social Security. § 122 (1) (a) and § 126 (1) of Decree No. 149 / 1988 Coll., implementing the Social Security Act.
5) Principles of short-term employment of Polish youth in Czechoslovak organisations of 12 May 1987 concluded between the Federal Ministry of Labour and Social Affairs of the CSSR and the Ministry of Labour, Wages and Social Affairs of the PLR.
6) Section 6 of the ČNR Act No. 586 / 1992 Coll., on Income Taxes.
7) Article 2 (1) of Decree of the Government of the Czech Republic No. 53 / 1992 Coll., on minimum wage.
8) Paragraph 8 (1) (d) of Act No. 100 / 1988 Coll., on Social Security, as amended.
9) Sections 15 and 26 of the ČNR Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy.
10) Article 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. Section 49 of Act No. 100 / 1988 Coll.
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Regulation Information
| Citation | Decree of the Federal Ministry of Labour and Social Affairs No. 235 / 1990 Coll., implementing the legal measure of the Bureau of the Federal Assembly No. 206 / 1990 Coll., on the State Compensation Contribution |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.06.1990 |
|---|---|
| Effective from | 01.07.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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