Decree of the Ministry of Labour and Social Affairs No. 302 / 1997 Coll.
Decree of the Ministry of Labour and Social Affairs amending and supplementing Decree of the Ministry of Labour and Social Affairs No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended by Decree No. 157 / 1997 Coll.
Valid
Order
Effective from 01.01.1998
Text versions:
01.01.1998
09.12.1997
302
DECLARATION
Ministry of Labour and Social Affairs
of 1 December 1997
amending and supplementing Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended by Decree No. 157 / 1997 Coll.
The Ministry of Labour and Social Affairs provides pursuant to § 108 paragraph 1 of Act No. 155 / 1995 Coll., on Pension Insurance, as amended by Act No. 134 / 1997 Coll.:
Decree of the Ministry of Labour and Social Affairs No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended by Decree No. 157 / 1997 Coll., is amended as follows:
1. the following paragraph 3 is added:
"(3) Income from foreign gain1) shall be converted into Czech currency according to the relevant exchange rate declared by the Czech National Bank2) valid on the first day of the period for which this income is monitored. For the conversion of foreign currencies where the Czech National Bank does not declare the relevant exchange rate, the exchange rate usually used by banks in the Czech Republic on the date mentioned in the first sentence shall be used.
1) Paragraph 116a (1) of Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 134 / 1997 Coll.
2) § 35 of the ČNR Act No. 6 / 1993 Coll., on the Czech National Bank. "
2. The following Section 3a is inserted after Section 3, including the title:
Determination of the annual assessment basis for the period before 1996
(1) If a calendar year prior to 1996 falls within the applicable period for determining the personal assessment base (Paragraph 18 of the Law), in which the same period of time includes gross income determined for pension purposes under the rules in force on 31 December 1995 ("Gross income") and the excluded period (Paragraph 16 (4) of the First Law), the sum of the assessment bases of the insured person for that calendar year (Paragraph 16 (2) of the Law) for the purposes of determining the annual assessment basis shall be determined.
(a) taking into account such gross earnings and in determining the personal basis of assessment, in this case the number of periods excluded shall not include those excluded periods for that calendar year in which such gross earnings have been achieved; or
(b) without taking into account such gross earnings and in determining the personal assessment basis, in this case the number of periods excluded shall include all excluded periods for that calendar year, unless the excluded periods in which such gross earnings have been achieved have lasted throughout the calendar year and the total of the assessment bases thus determined by the insured is greater than the total of the assessment bases of the insured person established in accordance with point (a).
(2) For the purposes of determining the higher total of the assessment bases of the insured person for a calendar year, the sum of the total of the assessment bases of the insured person shall be calculated in accordance with paragraph 1 (a) as the product of the number of days in a calendar year and the proportion of the total gross earnings achieved in a calendar year and the number of days achieved in a calendar year less those excluded and the number of calendar days reduced in that year by the excluded period.
(3) Where there are several periods of time referred to in paragraph 1 in the calendar year, the calculation of the total assessment bases of the insured person for the calendar year referred to in paragraph 2 shall be made only taking account of the total of those sections. ';
3. In Article 6 (4) and (5), the word "option 'is replaced by" ability'.
This Decree shall take effect on 1 January 1998.
Minister:
PhDr. Volák v. r.
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Regulation Information
| Citation | Decree No. 302 / 1997 Coll., amending and supplementing Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act, as amended by Decree No. 157 / 1997 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.12.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Social security law
Old age insurance, Old age pension
The regulation text is for informational purposes only.
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