Government Decree No. 244 / 1993 Coll.
Government Regulation on regulatory and sanction measures in the field of wages in money, insurance, investment companies and investment funds
Valid
Effective from 01.10.1993
244
GOVERNMENT REGULATION
of 22 September 1993
on regulatory and sanction measures in the field of wages in the money sector, insurance, investment companies and investment funds
The government mandates pursuant to § 4 paragraph 4 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, as amended by the Czech National Council Act No. 10 / 1993 Coll., on the Czech State Budget for 1993, on amending and supplementing certain laws of the Czech National Council and certain other regulations:
Scope
(1) This Regulation lays down regulatory and penalty measures in the wage area ("the regulatory measure ') for banks, (1) Czech National Bank, (2) insurance or reinsurance undertakings, (3) The general health insurance company of the Czech Republic, 4) departmental, branch, corporate and other health insurance companies, 5) investment companies and investment funds, 6) which reward employees under Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, (hereinafter referred to as" the employer ") if the actual increase in average nominal wage (hereinafter referred to as" the increase in average wage ") of their employees exceeds the increase in consumer prices by more than 5% (percentage points) during the period of assessment.
(2) This Regulation shall not apply to employers who are unable to identify the data referred to in Article 2 (1) in respect of the date of their establishment for the entire evaluation period or for the same period of last year.
Increases in average wages and consumer prices
(1) The increase in the average wage of employees is an increase in the percentage recorded quarterly by the employer against the same period last year. The employer shall base the increase in the average wage on the volume of wage resources without other personnel costs charged for payment or reimbursement (hereinafter referred to as "the amount of wages paid ') and on the actual average registered number of employees converted into fully employed (hereinafter referred to as" the number of employees'), which shall be reported in the quarterly statistical statement as per the instructions of the Czech Statistical Office.
(2) The increase in consumer prices is an increase in the percentage observed quarterly by the Czech Statistical Office against the same period of last year that the government will declare as its measure in the Collection of Laws of the Czech Republic.
Evaluation period
The evaluation period shall be the calendar quarter of the year.
Amount of the regulatory measure
(1) The regulatory measure is the sum of:
(a) half of the amount by which the wage paid over the period under assessment exceeds the base of origin; and
(b) half the amount by which the amount of wages paid over the evaluation period exceeds the starting base plus 5%.
(2) The initial basis referred to in paragraph 1 shall be the amount of wages paid over the last year, which shall be the same as the period of assessment, increased by the increase in consumer prices as a percentage declared in accordance with Article 2 (2), to which five additional percentage points shall be added, multiplied by the share of the number of employees for the period evaluated and for the same period of the year.
(3) For the calculation of the starting base referred to in paragraph 2, the employer shall use the data that is given in the quarterly statistical statement according to the instructions of the Czech Statistical Office.
Common, transitional and final provisions
The evaluation period for which the employer first ascertains the amount of the regulatory measure under Paragraph 4 is the fourth quarter of 1993.
(1) The regulatory measure is the income of the State budget.
(2) The employer who has been obliged to pay the regulatory measure must submit the calculation of the regulatory measure by the end of the third calendar month following the end of the evaluation period to the competent work7) on a form provided free of charge by that authority.
(3) The regulatory measure shall be payable within the time limit set for the submission of its calculation in accordance with paragraph 2 and shall be paid by the employer to the special account of the Ministry of Finance No 772-7329-001 / 0710 "regulatory measure," held at the headquarters of the Czech National Bank in Prague.
(1) If the employer makes the calculation of the ratio indicators in accordance with § 2 (1) and § 4 (2), it shall thus amount to two valid decimal places.
(2) The regulatory measure provided for in Article 4 shall be calculated by the employer in accordance with the Annex to this Regulation. The starting base and the starting base increased by 5% rounded up to the nearest thousand crowns.
This Regulation shall enter into force on the day of its publication.
Prime Minister:
Doc. Ing. Klaus CSc. v. r.
Minister for Labour and Social Affairs:
Ing. Vodice v. r.
Annex to Government Decree No 244 / 1993 Coll.
Calculation of the regulatory measure
| ČII .... částka, o kterou objem vyplacených mezd za hodnocené období překračuje výchozí základnu zvýšenou o 5 %, | |
| Z ...... výchozí základna, | |
| W ..... objem vyplacených mezd (W = V x N), | |
| V ....... průměrná mzda (V = W/N), | |
| N ...... počet zaměstnanců, | |
| C ....... přírůstek spotřebitelských cen v procentech, | |
| P ........ podíl počtu zaměstnanců, | |
| R ........ regulační opatření, | 1 ...... hodnocené období, |
| ČI ..... částka, o kterou objem vyplacených mezd za hodnocené období překračuje výchozí základnu, | 0 ...... stejné období minulého roku (shodné s hodnoceným obdobím). |
1) Act No. 21 / 1992 Coll., on Banks.
2) Act ČNR No. 6 / 1993 Coll., on Czech National Bank.
3) Act No. 185 / 1991 Coll., on Insurance.
4) Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 592 / 1992 Coll. and Act No. 10 / 1993 Coll.
5) Act ČNR No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by Act No. 10 / 1993 Coll. and Act No. 15 / 1993 Coll.
6) Act No. 248 / 1992 Coll., on Investment Companies and Investment Funds, as amended by Act No. 591 / 1992 Coll.
7) § 2 (2) of the ČNR Act No. 9 / 1991 Coll., on employment and competence of the authorities of the Czech Republic on the employment section.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Regulation No. 244 / 1993 Coll., on regulatory and sanction measures in the field of wages in the money sector, insurance, investment companies and investment funds |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.10.1993 |
|---|---|
| Effective from | 01.10.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0