Decree No. 268 / 1993 Coll.
Decree of the Ministry of Finance laying down the way in which the funds of departmental, sectoral, corporate and other health insurance companies are to be created and used
Valid
Effective from 01.11.1993
268
DECLARATION
Ministry of Finance
of 15 October 1993
laying down the method for the creation and use of departmental, sectoral, corporate and other health insurance undertakings' funds
Ministry of Finance according to § 16 paragraph 4 of the Act of the Czech National Council No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, provides:
Basic health insurance fund for departmental, branch, corporate and other health insurance companies
The basic health insurance fund of departmental, branch, corporate and other health insurance companies (hereinafter referred to as the "occupational insurance undertaking ') shall consist of:
(a) payments of premiums, including advances on premiums, after their reallocation through a special account, 1)
(b) the funds created by the use of the basic health insurance fund and the reserve fund of the occupational insurance undertaking;
(c) income from property sanctions;
(d) financial donations by a donor for the purpose of Article 2 of this Decree and other income, except for income from employers for whom the nature of the work carried out requires increased health care for workers.
(1) The basic health insurance fund of an occupational insurance undertaking is applied to:
(a) fully or partially covered health care, 2)
(b) contributions to the construction, modernisation and reconstruction of health facilities, to the acquisition of special medical equipment and to the reimbursement of costs in excess of, or in part, paid for, health care;
(c) reimbursement of the costs of own business of the occupational insurance undertaking, including operating costs up to the amount specified in the approved insurance plan, 3)
(d) payments to other health insurance undertakings or to other entities under financial settlement contracts for medical services provided to insured persons of an occupational insurance undertaking and for the reimbursement of costs of necessary and immediate treatment abroad up to at least the amount of such costs provided in the country;
(e) refund of overpayments on advances on premiums.
(2) The part of the balance of the basic health insurance fund as reported in the annual accounts of the occupational insurance undertaking, determined taking into account the needs referred to in paragraph 1, may be transferred to the reserve fund or to other special-purpose funds of the occupational insurance undertaking. The transfer to other special-purpose funds may be made up to the amount specified in the approved insurance plan. 3)
Reserve Fund
(1) The reserve fund shall consist of:
(a) the property of the employee insurance undertaking, obtained for example by purchase and donation, with the exception of the basic health insurance fund and other special-purpose funds of the employee insurance undertaking;
(b) the proceeds from the use of the reserve and any sale of its assets;
(c) the transfer of part of the balance of the basic health insurance fund declared in the annual accounts of the occupational insurance undertaking.
(2) The minimum amount of funds of the reserve fund is 10% of the average annual expenditure of the basic health insurance fund of the occupational insurance undertaking in the immediately preceding three calendar years.
(3) The amount of the annual allocation to the reserve fund will be proposed by the Management Board of the Employee Insurance Corporation in the insurance plan for the relevant calendar year.
(1) The reserve fund of an occupational insurance undertaking is used:
(a) to supplement the basic health insurance fund of an occupational insurance undertaking to cover unexpected fluctuations in the use of the basic health insurance fund against the insurance plan, in particular in the case of epidemics, natural disasters;
(b) to cover the time discrepancy between the payments of insurance premiums and the drawing of the basic health insurance fund of the occupational insurance undertaking;
(c) to transfer funds received under § 3 (1) (b) of this Order to the basic health insurance fund.
(2) Where a reserve fund is used for the purposes referred to in paragraph 1, the funds of the reserve fund may fall below their minimum during the calendar year (Section 3 (2)).
(3) An insurance undertaking may use the funds of the reserve fund to purchase securities. In this case, however, the stock of the reserve fund must not fall by more than 30% below its minimum level.
Other funds
(1) On the basis of a decision of the Management Board, occupational insurance undertakings may create:
(a) a specific health care fund;
(b) supplementary insurance funds;
(c) other special-purpose funds.
(2) The specific health care fund is made up of income from employers who require increased health care for workers and the proceeds from the use of that fund. is used for payments for specific health care performance.
(3) The supplementary insurance funds are made up of revenue from the supplementary insurance and contract insurance and the proceeds from the use of such funds; they are used under the specified conditions of supplementary insurance and contractual insurance.
(4) The use of other special-purpose funds shall be governed by the purpose for which those funds have been set up.
Paragraph 3 (2) shall apply for the first time to an employee insurance undertaking for the calendar year following the expiry of the three years after the start of its activity.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
1) Sections 20 and 21 of the ČNR Act No. 592 / 1992 Coll., on Insurance for General Health Insurance.
2) Section 2 of the ČNR Act No. 550 / 1991 Coll., on General Health Insurance.
3) Article 15 of the ČNR Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by the ČNR Act No. 10 / 1993 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 268 / 1993 Coll., laying down the method for the creation and use of funds of departmental, branch, corporate and other health insurance companies |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.11.1993 |
|---|---|
| Effective from | 01.11.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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