Decree of the Ministry of Labour and Social Affairs No. 242 / 2002 Coll.
Decree of the Ministry of Labour and Social Affairs on closer terms and conditions for the provision of a contribution to employers employing more than 50% of citizens with altered working capacity from their total number of employees and accounting for this contribution
Valid
Order
Effective from 14.06.2002
Text versions:
14.06.2002
242
DECLARATION
Ministry of Labour and Social Affairs
of 24 May 2002
on closer conditions for the provision of a contribution to employers employed by more than 50% of citizens with altered working capacity from their total number of employees and the accounting of that contribution
The Ministry of Labour and Social Affairs provides, pursuant to § 24a (8) of Act No. 1 / 1991 Coll., on Employment, as amended by Act No. 474 / 2001 Coll., hereinafter referred to as "the Act ':
Preliminary provisions
(1) The total number of employees of employers employed by more than 50% of citizens with altered skills for the purpose of providing a contribution under § 24a of the Act shall be determined as the average annual recalculated number of such employees. The average annual recalculated number of employees in total and staff with altered working capacity and improved working capacity with a harder disability shall be collected for these purposes in accordance with Section 24 (6) of the Act for the calendar year for which the contribution is due. For the purpose of detecting employment of 50% of citizens with altered working capacity, each staff member with altered working capacity with a harder disability shall be counted three times. For the purpose of determining the average annual recalculated number of staff with altered job capacity to whom the employer is entitled to a contribution under Section 24a of the Act, each staff member with altered working capacity with a more severe disability shall be counted once.
(2) The average annual number of employees converted shall be collected to two decimal places in force.
Application for a contribution
(1) The allowance shall be granted in advance on the basis of a request made by the employer to the competent employment office to provide the allowance. (1) An application for an allowance shall also be a request for a first advance on the allowance in the calendar year.
(2) In the application for a contribution, the employer shall indicate his identification data and the average number of employees converted in total, of which the average number of employees with altered working capacity and improved working capacity with a heavier disability, and the average number of employees to whom the employer is entitled. The average number of employees converted for this purpose shall be collected for the preceding calendar quarter mutatis mutandis in accordance with the principles set out in Paragraph 1 (1). Identification data means:
(a) in the case of an employer who is a legal person, the name of the legal person or, where applicable, the name of the trading firm, its registered office and legal form, the identification number, the name of the member of the statutory authority or of any other person authorised to act, the authorised representative, the number of his account with the bank or branch of the foreign bank and its address;
(b) in the case of an employer who is a natural person, the name and surname, and, where appropriate, the name of the business firm, the date of birth, the address of his permanent residence, the identification number, the number of his account with the bank or branch of a foreign bank and his address.
(3) The employer's application for a contribution is accompanied by:
(a) a copy of the document proving the legal personality of the employer who is a legal person;
(b) the name of the staff member with a reduced working capacity and a reduced working capacity with a heavier disability;
(c) a copy of the documents demonstrating the altered working capacity of staff with altered working capacity and improved working capacity with more severe disabilities;
(d) a certificate adapting the production programme and working conditions for the employment of citizens with altered working capacity;
(e) a statement that, at the date of the application, it does not have a outstanding premium on insurance premiums and periodic penalty payments on public health insurance or insurance premiums and social security periodic penalty payments and contributions to national employment policy;
(f) a declaration that he is not being granted any other state contribution or subsidy (2) to cover wage costs for citizens with altered working capacity.
(4) Applications for additional advances in the calendar year shall contain the particulars as a first advance application; the employer shall always attach the documents referred to in points (b), (e) and (f) of paragraph 3; the documents referred to in points (a), (c) and (d) of paragraph 3 shall accompany them only if the data have been changed.
Advance payment
(1) The allowance is granted on a quarterly basis. The advance for the first to third quarters shall be granted after the end of the previous calendar quarter. The advance for the fourth quarter shall be granted up to the amount of the advance for the third quarter at the latest by 15 December of the calendar year concerned.
(2) The amount of the advance shall be fixed by multiplying 0,35 times the average national economy wage for the first to third quarters of the preceding calendar year (3) by the total number of months calculated since the beginning of the calendar year and the actual average number of staff with altered working capacity as defined in Section 24 (6) of the Act, for the period from the beginning of the year to the last day of the calendar quarter. Advances still paid in calendar year shall be deducted from the amount thus established.
Account of contribution
(1) The employer shall account for the contribution or advances by 31 January of the following calendar year at the latest. The basis for accounting shall be the average annual converted number of staff of the total and of staff with altered working capacity and with reduced working capacity with disabilities on 31 December of the calendar year in which the contribution was incurred and the average annual recalculated number of staff with altered working capacity for which the contribution was made on 31 December of the calendar year, determined in accordance with Article 1 (1).
(2) The difference between the advances granted and the amount of the allowance to which the employer was entitled under Article 24a (3) of the Act will be paid to the employer by 15 February of the following calendar year.
(3) The employer shall return the excess of the advance payments to the income account at the local competent office of work no later than the last day of the month following the month in which the bill was made.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
PhDr. Špidla v. r.
1) Article 24a (5) of Act No. 1 / 1991 Coll., on Employment, as amended by Act No. 474 / 2001 Coll.
2) § 6a of Act No. 9 / 1991 Coll., on Employment and the Jurisdiction of the Bodies of the Czech Republic on Employment. Decree No. 35 / 1997 Coll., laying down the details of the establishment of socially efficient jobs and the creation of community service. Decree No. 115 / 1992 Coll., on the performance of occupational rehabilitation of citizens with altered working capacity.
3) Article 24 (3) of Act No. 1 / 1991 Coll., on Employment, as amended by Act No. 167 / 1999 Coll. and Act No. 474 / 2001 Coll.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Labour and Social Affairs No. 242 / 2002 Coll., on closer terms and conditions for the provision of a contribution to employers employing more than 50% of citizens with altered working capacity from their total number of employees and the billing of this contribution |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.06.2002 |
|---|---|
| Effective from | 14.06.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0