Decree No. 296 / 2022 Coll.
Decree on catering costs and their reimbursement in the state's organisational units and contribution organisations
Valid
Order
Effective from 01.01.2023
Text versions:
01.01.2023
07.10.2022
296
DECLARATION
of 30 September 2022
on catering costs and their reimbursement in the state's organisational units and contribution organisations
According to Article 69 (6) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 609 / 2020 Coll.:
Subject matter
This decree regulates the cost of meals and their reimbursement in the organisational units of the State and the contribution organisations. The organisational components of the State and the contribution organisations are the employer (hereinafter referred to as the employer).
Definition of terms
For the purposes of this decree:
(a) by the guest
1. employee in employment,
2. civil servant,
3. member of the Security Corps in the service relationship,
4. professional soldier,
5th Judge,
6. a student or a student who carries out an activity with an employer which is a practical teaching or preparation, unless otherwise provided for in another legislation;
(b) place of work instead of
1. agreed in the contract of employment,
2. post of employment,
3. regular service,
4. the performance of the duties of judge; or
5. agreed in a contract to provide practical teaching for pupils and students;
(c) a contributor organisation set up by the State's organisational body or a contributor organisation to which the State's organisational body acts as an organiser.
Meals secured through own facilities
(1) For an employer who provides meals in his own catering establishment, the cost of meals is:
(a) the cost of main meals;
(b) the cost of additional meals and drinks, where additional meals or drinks are offered;
(c) operating costs.
(2) The cost of the main meals for the purposes of this Decree is the cost of the raw materials used to prepare the main meals administered.
(3) For the purposes of this Decree, the cost of complementary meals and beverages is the cost of raw materials consumed for the preparation of additional meals or beverages.
(4) Operating costs for the purposes of this Decree are the operating costs of preparing the main meals, complementary meals and beverages administered.
(1) The cost of the main meals and the cost of complementary meals and beverages by the employer is borne by the income from the meals which are made up of:
(a) payments from diners or payments from natural persons pursuant to Article 5 (3) or from employees pursuant to Article 5 (4); and
(b) a contribution from the fund of cultural and social needs (hereinafter referred to as the "contribution from the fund"), where provided.
(2) The employer shall pay the operating costs in full. If the employer is an organisational body of the State, the costs of operating from the State budget shall be borne by the employer. If the employer is a contributory organisation, the operating costs shall be borne by the employer for the costs of the main activity.
(3) The Website pays for
(a) main meals the purchase price of raw materials, reduced by the contribution from the Fund if provided (hereinafter referred to as "reduced remuneration");
(b) complementary food or drink costs of the raw materials consumed.
(4) The contribution from the Fund may amount to the full amount of the costs referred to in paragraph 3 (a) which would otherwise be borne by the guest.
(5) The employer shall account for the costs and revenues referred to in paragraph 1 in the relevant cost and revenue accounts. In order to cover and receive them, the employer, if it is an organisational body of the State, shall set up a separate current account of meals.
(1) The employer shall provide one main meal to the guest for reduced remuneration on the day on which the guest carries out work for the employer for at least 3 hours at the place referred to in Article 2 (b).
(2) If the collective agreement, collective agreement or internal regulation so permits, the employer may provide the guest with an additional main meal for reduced remuneration on a given date, provided that the guest is working for the employer for more than 11 hours on that date on the spot provided for in Article 2 (b). Until this time, a break in the work which the employer is obliged to provide to this guest under another legislation governing the performance of his work is included.
(3) If the collective agreement, collective agreement or internal regulation so allows, the employer may also provide one main meal for reduced remuneration on a day-to-day basis to a natural person who, before his retirement, or a third-degree disability pension, worked as an employee in employment, as a civil servant, as a member of the Security Corps, as a professional soldier or as a judge. Paragraph 4 (3) and (4) shall apply mutatis mutandis.
(4) If the collective agreement, collective agreement or internal regulation so allows, the employer may provide one main meal for employees working for him on the basis of work agreements outside the employment relationship on the day on which the employee carries out his work for him, in return for the cost of the main meal. A collective agreement, collective agreement or internal regulation may provide for a minimum period of work at that date necessary for providing the main meal; However, this period shall be at least 3 hours. Paragraph 4 (3) (b) shall apply mutatis mutandis.
(1) Before the start of the operation of its own catering establishment or in the need for an increase in stocks, the employer may transfer funds from the state budget, if it is an organisational component of the State, to a separate current catering account. These funds shall be returned by the employer, if it is an organisational component of the State, to the State budget revenue account, in the event of a permanent reduction in stocks, or immediately after the completion of the activities of its own catering establishment.
(2) If the employer provides meals under a catering contract to another employer or to another person, the agreed food price must cover all the cost of meals. If the employer is an organisational body of the State, it shall transfer from the amount received under the catering contract the part corresponding to the operating costs to the State budget revenue account.
(3) For employers under the responsibility of one administrator of the state budget chapter, the agreed price of the main meal may not cover the cost of operating in accordance with paragraph 2.
Catering provided by another employer or other person in their own facilities
(1) Where the preparation and delivery of meals are provided in the employer's own food establishment by another employer or by another person and the costs of operation are borne by the budget of the State's organisational body or by the cost of the main activity of the contribution organisation, paragraphs 4 to 6 shall apply mutatis mutandis.
(2) In the case of catering contracts other than those referred to in paragraph 1, Article 9 shall be treated mutatis mutandis.
Food provided through another employer or person
(1) In the case of an employer providing meals under contract with another employer or person, the cost of meals is the price for the service provided agreed in the contract.
(2) The catering provided for in paragraph 1 may also be provided by providing food orders.
(1) The employer and the boarder are involved in the payment of the catering costs under Section 8.
(2) The employer shall pay a maximum of 55% of the costs referred to in paragraph 1. However, the employer's remuneration may amount to a maximum of 70% of the upper limit of the allowance which may be granted to workers by a paid salary on a 5 to 12-hour work trip under the legislation governing travel allowances.
(3) At least 45% of the costs referred to in paragraph 1 shall be reimbursed by the Website. The employer may make a contribution from the fund to the guest, up to the amount the guest would otherwise pay.
(4) The employer shall provide one main meal to the guest for reduced remuneration on the day on which the guest carries out work for the employer for at least 3 hours at the place referred to in § 2 (b).
(5) If a collective agreement, a collective agreement or an internal regulation so allows, the employer may provide another main meal for reduced remuneration on the day in question, provided that the guest is working for the employer for more than 11 hours on the day in question on the spot referred to in Article 2 (b). Until this time, a break in the work which the employer is obliged to provide to this guest under another legislation governing the performance of his work is included.
(6) The costs referred to in paragraph 2 and the costs associated with the import and supply of food in the case of the importation of food into the own dispensary shall be borne by the employer. If the employer is an organisational body of the State, he shall bear these costs from the State budget. If the employer is a contributory organisation, these costs shall be borne by the main activity.
Specific provisions
(1) If catering is provided and paid in accordance with § 3 to 7, the employer may provide and pay in accordance with § 8 and 9 only:
(a) a digester who cannot otherwise be provided with a diet appropriate to his health; the requirement to ensure this diet must be supported by a written medical certificate issued by a competent expert with a recommended diet type,
(b) to the digester when it comes to the main meal or, where appropriate, to another main meal, which falls within the time when the food is not being supplied by the food; or
(c) during the period during which the eating equipment is out of service.
(2) Where catering is provided and paid under Sections 8 and 9, it may be provided and paid under a contract with several employers or other persons.
(3) In the cases referred to in paragraph 1, a cash allowance may be granted for meals in accordance with Article 69 (4) of the budgetary rules. In this case, the catering provided for in Sections 8 and 9 cannot be provided and paid.
(4) If the employer has multiple locally separated workplaces, he shall act separately for each such workstation in accordance with paragraphs 1 to 3. A locally separated workplace means another agreed place.
Repeal
They shall be deleted:
1. Decree No. 430 / 2001 Coll., on the costs of racing meals and their reimbursement in the organisational components of the state and state contribution organisations.
2. Decree No. 99 / 2006 Coll., amending Decree No. 430 / 2001 Coll., on the costs of racing meals and their reimbursement in the organisational components of the state and state contribution organisations.
3. Decree No. 354 / 2007 Coll., amending Decree No. 430 / 2001 Coll., on the costs of racing and their reimbursement in the organisational components of the State and state contribution organisations, as amended by Decree No. 99 / 2006 Coll.
4. Decree No. 335 / 2013 Coll., amending Decree No. 430 / 2001 Coll., on the costs of racing meals and their reimbursement in the organisational components of the State and state contribution organisations, as amended.
5. Decree No. 129 / 2021 Coll., amending Decree No. 430 / 2001 Coll., on the costs of racing meals and their reimbursement in the organisational components of the state and state contribution organisations, as amended.
Efficacy
This Decree shall take effect on 1 January 2023.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 296 / 2022 Coll., on catering and reimbursement in the state's organisational units and contribution organisations |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.10.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
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