Decree No. 27 / 1993 Coll.
Decree of the Ministry of Labour and Social Affairs of the Czech Republic amending and supplementing Decree of the Federal Ministry of Labour and Social Affairs No. 235 / 1990 Coll., implementing the statutory measure of the Bureau of the Federal Assembly No. 206 / 1990 Coll., on the State Compensation Contribution
Valid
Effective from 01.01.1993
27
DECLARATION
Ministry of Labour and Social Affairs of the Czech Republic
of 22 December 1992
amending and supplementing Federal Ministry of Labour and Social Affairs Decree No. 235 / 1990 Coll., implementing the statutory measure of the Federal Assembly Bureau No. 206 / 1990 Coll., on the State Compensation Contribution
The Ministry of Labour and Social Affairs of the Czech Republic provides for the legal measure of the Bureau of the Federal Assembly of the Czech and Slovak Federal Republic no. 206 / 1990 Coll., on the state compensation contribution, as amended by the Act of the Czech National Council No 10 / 1993 Coll.:
The 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, as amended by Decree No. 313 / 1990 Coll., Act No. 245 / 1991 Coll. and Act No. 578 / 1991 Coll., is amended as follows:
1. The following Section 2 is inserted after Section 1:
(1) If a pensioner is employed by more than one employer in a calendar month, 220 CZK shall be deducted from the income from dependent activities or functional benefits (6) by the employer for whom he has achieved at least the minimum wage set for employees of the remunerated monthly wage at that month (7) ("minimum wage '); the employer 220 Kčs does not meet if the recipient of the pension submits a confirmation that he was hit by another employer in that calendar month.
(2) A pensioner who has been employed by more than one employer during the calendar month and has not received the income referred to in paragraph 1 shall be obliged to designate an employer who will reduce the amount of 220 CZK from his income and to submit confirmation to the other employers of this fact.
(3) If the beneficiary of the pension had income from business or other self-employed activities during the calendar month and was employed, the employer shall reduce the amount of 220 CZK of income from the employer only if the income from employment was at least the minimum wage; 7) if the recipient of the pension has income from employment below the minimum wage, but the total of income from employment and business, or from other self-employed activities, is at least the minimum wage, 7) is obliged to notify the pension payee of the amount of such income.
(4) For the purposes of the payment of the allowance, employment shall mean:
(a) employment;
(b) membership of a cooperative if the members of the cooperative are not in employment relations with the cooperative but are engaged in the work for which they are remunerated;
c) the service of professional soldiers, members of the Police of the Czech Republic, members of the Prison Service of the Czech Republic,
(d) work carried out under an agreement on work and other activities to be assessed for the creation of a pension entitlement and its size. 8) '
2. In Paragraph 3 (1), the words "the employer or, where appropriate, the competent state authority (1) 'are replaced by the words" the pensioner'.
3. The following Section 7a is inserted after Section 7:
(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 by the dependent child 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 January 1993, with the exception of Paragraph 7a (2) and (3), which shall take effect on 1 April 1993.
Minister:
Ing. Vodice v. r.
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 Ministry of Labour and Social Affairs of the Czech Republic No. 27 / 1993 Coll., amending and supplementing 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 | 31.12.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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