Decree of the Government of the Czech and Slovak Federal Republic No. 260 / 1992 Coll.
Ordinance of the Government of the Czech and Slovak Federal Republic on the regulatory levy for exceeding wage and other personal costs in 1992
Valid
Effective from 01.06.1992
260
GOVERNMENT REGULATION
Czech and Slovak Federal Republic
of 21 May 1992
on the regulatory levy for exceeding the wage and other personnel costs in 1992
The Government of the Czech and Slovak Federal Republic orders pursuant to § 10 paragraph 1 (a) and § 2 of Act No. 156 / 1989 Coll., on contributions to the state budget:
Entities
(1) The regulatory contribution for exceeding the wage and other personal costs (hereinafter referred to as "the levy") shall be made by the bodies referred to in Article 2 (1) of Act No. 156 / 1989 Coll., on contributions to the state budget and by the bodies subject to pension tax under the Pension Tax Act (1) or the profit tax under the Agricultural Tax Act (2), provided that the contribution of the Czech and Slovak Federal Republic, the Czech Republic and the Slovak Republic, the municipalities and the National Property Funds (3) to their principal names (4) or to the tribal currency (5) on 1 June 1992 is higher than 50%, and that they are not otherwise specified in paragraph 2.
(2) They shall not levy from the bodies referred to in paragraph 1:
(a) entities for which the share of the foreign participant (s) in the capital at 1 June 1992 is more than 30%, 1)
(b) entities which arose after 31 December 1991; This does not apply to equity and other trading companies set up by national wealth funds, (6) as well as to entities which have emerged from the entities referred to in paragraph 1 through transformation into a trading company or another form of trading company or through the merger, merger or division according to a special rule (7) (§ 5 (5)),
(c) entities which entered into liquidation before 1 January 1992.8)
Salary and other personnel costs
(1) In order to determine the contribution, the amount of the transactions referred to in paragraph 2 which are included by the entity in the labour and other personnel costs (hereinafter referred to as "regulated labour costs') shall be determined.
(2) The regulated labour costs for the purposes of this Regulation are:
(a) salaries (9), excluding salaries paid from the state budget, allowances up to the average earnings paid when transferring staff to other works10), and on the basis of a decision of the body, the contribution also with the exception of salaries paid to staff with altered skills, 11)
(b) remuneration for work under employment agreements, 12)
(c) remuneration under works contracts and orders, 13)
(d) remuneration of members of administrative, supervisory, review and similar bodies;
(e) the amounts paid by the body as reimbursement to other bodies in the cases referred to in (a) to (d).
Deduction period
(1) The levy period shall be from 1 June to 31 December 1992, unless otherwise specified.
(2) In the case of a levy which will be cancelled in the period from 31 May to 31 December 1992 in connection with privatisation under special rules, (3) with liquidation, (14) or bankruptcy, (15) the period of payment ends on the last day of the calendar month preceding the month in which the cancellation or bankruptcy took place; if the bankruptcy or bankruptcy has been cancelled on the last day of the calendar month, the retirement period shall end on that date.
Submission basis
The basis of the levy is the amount by which the regulated wage costs charged for the payment or reimbursement period exceed the amount of such costs not subject to payment.
(1) The amount of regulated wage costs not subject to the levy shall be determined by the entity's contribution for the retirement period by adjusting the starting base (paragraphs 2 to 5) in accordance with paragraph 6 and increasing by a percentage of the indicative wage increase (§ 6).
(2) The starting base, unless otherwise specified, is 58,8% of the volume of regulated wage costs charged for payment or payment for 1991.
(3) The body in respect of which the payment period is determined in accordance with Paragraph 3 (2) shall establish the starting point by multiplying 8,4% of the volume of regulated wage costs charged for payment or payment for 1991 by the number of calendar months of the payment period.
(4) The body of the levy, which arose after 1 January 1991 until 31 December 1991, finds the starting point by dividing the regulated wage costs charged for payment or reimbursement in 1991 by the number of days paid in the period for which it cleared those costs and multiplying by a figure equal to the product of the number 22 and the number of calendar months of the levy period.
(5) The department established by the National Property Fund and the entity referred to in Paragraph 1 (1), which has been transformed into a trading company or another form of trading company or merged or merged with another entity, or split between 31 December 1991 and 31 December 1992, is based on the relevant data of the deleted entity when establishing the starting base.
(6) Deposition subject default base
(a) increase by a percentage of the increase in the actual conversion of the average registered number of employees (workers) 16) reached between the levy period and 1991 (hereinafter referred to as "the number of employees");
(b) reduce by half the percentage of staff losses up to the limit of 10% of the loss achieved between the levy period and 1991; above this limit, it will reduce the starting base by a percentage of staff losses.
Indicative wage growth
(1) Indicative wage increases are:
| a) | u bank a spořitelen | 0 %, |
| b) | u ostatních subjektů | |
| 1. | které vykázaly poměr zisku k nákladům ve výši do 12 % a u pojišťoven | 12 %, |
| 2. | které vykázaly poměr zisku k nákladům ve výši nad 12 % | 17 %. |
(2) The body of the levy calculates the profit-to-cost ratio of the sum of the data shown in the monthly accounts of the economic performance of the economic organisations,
(a) the calendar year, where the period of payment is provided for in Article 3 (1), or
(b) a comprehensive quarter preceding the end of the levy period, provided that the levy period is provided for in Article 3 (2).
Fee rates
(1) The rates of the levy are based on the levy base (§ 4) when the volume of regulated wage costs not subject to the levy is exceeded (§ 5)
| sazba odvodu v % | překročení objemu regulovaných mzdových nákladů nepodléhajícího odvodu v % |
|---|---|
| 0 | do 3 |
| 200 | do 5 |
| 750 | nad 5 |
(2) The excess of the amount of regulated wage costs not subject to the levy is determined from the proportion of the contribution base (Section 4) to the amount of regulated wage costs not subject to the levy (Section 5).
Common, transitional and final provisions
(1) The body of the levy is required to submit the calculation of the levy to the authority responsible for managing the levy in whose circumference it was located on the last day of the levy period, until the end of the following calendar month. The managing authority may, where justified, extend the deadline for the submission of the calculation by a maximum of 15 calendar days.
(2) If the entity makes the calculations in accordance with § 1, § 5 (6) and § 7 as a percentage, it thus amounts to two decimal places without rounding.
(3) The levy is made by the entity on profits after tax unless it decides to make it from the remuneration fund.
The payment is due within the time limit set for the submission of its calculation.
Decree of the Government of the Czech and Slovak Federal Republic No. 15 / 1991 Coll., on regulatory contributions in the wage area in 1991, as amended by the Government of the Czech and Slovak Federal Republic No. 139 / 1991 Coll., Decree of the Government of the Czech and Slovak Federal Republic No. 257 / 1991 Coll., Decree of the Government of the Czech and Slovak Federal Republic No. 341 / 1991 Coll., Decree of the Government of the Czech and Slovak Federal Republic No. 511 / 1991 Coll. and Decree of the Government of the Czech and Slovak Federal Republic No. 531 / 1991 Coll. This is without prejudice to the obligation to implement these contributions for 1991.
This Regulation shall enter into force on the day of its publication.
CHF
1) Act No. 157 / 1989 Coll., on Pension Tax, as amended by Act No. 108 / 1990 Coll. and Act No. 578 / 1991 Coll.
2) Act No. 172 / 1988 Coll., on Agricultural Tax, as amended by Act No. 574 / 1990 Coll. and Act No. 578 / 1991 Coll.
3) Act No. 92 / 1991 Coll., on the Conditions for Transfer of State Assets to Other Persons, as amended by Act No. 92 / 1992 Coll. Act ČNR No. 171 / 1991 Coll., on the competence of the authorities of the Czech Republic in the case of transfers of state property to other persons and on the National Property Fund of the Czech Republic, as amended. Act SNR No. 253 / 1991 Coll., on the jurisdiction of the authorities of the Slovak Republic in respect of transfers of State assets to other persons and on the National Property Fund of the Slovak Republic, as amended.
4) E.g. § 58 of Act No. 513 / 1992 Coll., Commercial Code, § 4 of Act No. 21 / 1992 Coll., on Banks.
5) Section 6 of Act No. 111 / 1990 Coll., on State Enterprise.
6) § 28 of Act No. 92 / 1991 Coll.
7) E.g. § 69 of Act No. 513 / 1991 Coll.
8) Sections 70 to 75 and 761 of Act No. 513 / 1991 Coll.
9) Article 4 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings.
10) § 8 (1) (a) to (c) of Act No. 1 / 1992 Coll.
11) Act No. 1 / 1991 Coll., on Employment, as amended.
12) Decree of the Ministry of Labour and Social Affairs of the Czech Republic No. 425 / 1991 Coll., on remuneration of work performed outside employment. Decree of the Ministry of Labour and Social Affairs of the Slovak Republic No. 524 / 1991 Coll., on the remuneration of works performed under agreements on work outside employment, as amended by Decree No. 183 / 1992 Coll.
13) Articles 631 to 656 and 724 to 741 of the Civil Code, as amended.
14) § 68 et seq. of Act No. 513 / 1991 Coll.
15) Act No. 328 / 1991 Coll., on bankruptcy and settlement.
16) Paragraph 8 (2) (c) of Act No. 21 / 1971 Coll., on the Single System of Social Economic Information, as amended by Act No. 128 / 1989 Coll.
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Regulation Information
| Citation | Ordinance of the Government of the Czech and Slovak Federal Republic No. 260 / 1992 Coll., on the regulatory levy for exceeding wage and other personal costs in 1992 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.06.1992 |
|---|---|
| Effective from | 01.06.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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