Decree of the Ministry of Finance No. 310 / 1995 Coll.
Decree of the Ministry of Finance on the fund of cultural and social needs
Valid
Effective from 01.01.1996
310
DECLARATION
Ministry of Finance
of 19 December 1995
on a fund of cultural and social needs
The Ministry of Finance provides pursuant to § 35 (2) (a) of the Act of the Czech National Council No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic (Budget Rules of the Republic), as amended by the Act of the Czech National Council No. 579 / 1991 Coll., and under § 36 (2) of the Act No. 111 / 1990 Coll., on the State Company:
Subject matter and scope of the adjustment
This decree provides for the creation, use and management of funds of cultural and social needs (hereinafter referred to as "the Fund ').
(a) public undertakings, 1)
(b) budgetary organisations, other bodies whose revenue and expenditure is the revenue and expenditure of the state budget and contribution organisations2)
(hereinafter referred to as "the employer ').
(1) The Fund is intended to ensure the cultural, social and other needs covered by this decree.
(2) The Fund is addressed to staff working with employers, (3) to members of the service, (4) to judges, pupils of secondary vocational schools, special secondary vocational schools, vocational schools and academics (5) (hereinafter referred to as "schools"), internal scientific aspirants6) (hereinafter referred to as "staff"). In addition, pensioners who worked with their employer on their first retirement or full disability pension shall be regarded as employees. If other provisions of the Decree allow this, it may also be used for the benefit of family members of employees and other persons.
(3) For the purposes of this decree, the spouse, the mate and the dependent children shall be considered as family members.
(4) The child's insecurity shall be assessed in accordance with the special regulation.7) The following children shall be considered as children for the purposes of this Order:
(a) the child is owned or adopted;
(b) a child who has been taken into custody by the staff member or his spouse as a substitute for the care of the parents by decision of the competent authorities;
(c) the child of a spouse living in a household with an employee. 8)
Creation of the Fund
(1) The employers referred to in Article 1 (a) shall constitute the fund:
(a) a basic profit allocation of 2% of the annual cost of wages, compensation for wages and on-call remuneration for staff members, remuneration and other performance of professional training in the productive activities of teachers and on scholarships to internal scientific aspirants and study staff;
(b) other profit allocations. 9)
(2) The staff referred to in Article 1 (b) of the Fund shall constitute a basic allocation of 2% of the annual cost of salaries and allowances, and, where appropriate, wages and compensation for wages and on-call allowances, remuneration and other performance for the work carried out in the framework of vocational training on the productive activities of pupils and on scholarships to internal scientific aspirants and study staff.
(3) The income of the Fund shall also be:
(a) repayments of loans where they have been charged as a use of the Fund;
(b) other transfers [e.g. compensation from an insurance undertaking, with the exception of compensation for damage to tangible assets from employers under § 1 (a), cash and other gifts].
Use of the Fund
Cultural and social development facilities
(1) The Fund shall contribute to the costs of the operation of cultural facilities, recreational facilities, physical and sports facilities, preventive care racing facilities, rehabilitation facilities, employers' interest facilities and bus operations (hereinafter referred to as "facilities serving the cultural and social development of workers").
(2) The Fund may contribute to equipment to improve the working environment, to physical and sporting equipment, cultural, physical and sports events, to working clothes and to footwear in excess of the compulsory equipment and, where appropriate, to uniform clothing.
(3) In the course of other activities in establishments serving the cultural and social development of workers, a proportional reimbursement of operating costs shall be made from the sources laid down by law for those activities (e.g. training of employees).
(4) The Fund may cover the costs of the temporary use of equipment of other bodies where they serve the cultural and social development of workers and their family members.
(5) For employers under Paragraph 1 (b), the fund shall be paid for the acquisition of tangible assets which serve the cultural and social development of workers.
Housing
(1) A loan may be granted to staff under a written contract from the Fund to:
(a) the acquisition of a house or apartment owned or co-owned, the composition of a member's share of the cooperative's apartment and the implementation of a change in the construction of a house or apartment used by the employee for his own residence and for which a building permit is issued or subject to notification, 10)
(b) the purchase of housing equipment;
(c) the outstanding balance of the loan with the previous employer and the outstanding balance of the loan with the other spouse.
(2) Loans from the Fund are free of interest and granted under the following conditions:
(a) staff members may be granted at the same time or in turn two or more loans; the sum of all the loans granted to the staff member and his wife (spouse) referred to in paragraph 1 to their employer shall not exceed CZK 100 000, of which CZK 50 000 according to paragraph 1 (b). The sum of all outstanding loans may not be exceeded in any period of time,
(b) each loan granted separately shall be payable no later than 10 years after the conclusion of the loan contract;
(c) the funds from the loan granted can only be used to cover the purpose agreed in the loan contract;
(d) on termination of employment or service, the loan shall be due no later than six months after the date of termination, unless otherwise specified in the principles for the application of the Fund (Paragraph 12 (2));
(e) loans may not be granted to cover costs covered by a loan from a money institution or from other sources and to settle the joint ownership of spouses, the settlement of heirs and other property settlement.
Meals
The Fund may contribute to the provision of meals for staff. 11)
Recreation
The fund may contribute to staff and their family members for recreational stays, including rehabilitation and tours, both at home and abroad.
Culture
The Fund may contribute to staff and their family members:
(a) tickets for cultural, physical and industrial events;
(b) physical, sporting and industrial activities;
(c) transport to the actions and activities referred to in (a) and (b).
Social assistance and loans
(1) A one-off social assistance may be granted from the Fund to staff members and, where appropriate, to their immediate survivors in extremely serious cases and in addressing complex unexpected social situations. Social assistance can be up to CZK 15,000 in individual cases.
(2) On the basis of a written contract, employees can be granted an interest-free loan up to CZK 20 000 with a maturity of up to five years from the conclusion of the loan agreement. On termination of employment or service, the loan shall be due no later than six months after the date of termination of the contract, unless otherwise specified in the principles governing the application of the Fund.
(3) Social assistance and loans to bridge a difficult financial situation are provided in cash. Any social assistance or loan provided shall be approved separately in accordance with the principles governing their provision.
Pension insurance
A contribution or part of a contribution may be paid from the Fund on behalf of the staff for supplementary pension schemes with a State contribution. 11a) The arrangements for granting and the amount thereof shall be laid down in the principles governing the application of the Fund.
Contribution of the trade union organisation
The Fund may contribute to the employer's trade union organisation to meet the demonstrable costs arising from the performance of the labour law authorisation. The arrangements for granting the contribution and the amount thereof shall be laid down in the principles governing the application of the Fund.
Gifts
(1) The Fund may provide donations to staff members:
(a) for exceptional activity to the benefit of the employer in providing personal assistance in the event of a fire, natural occurrence and in other similar exceptional cases, and for humanitarian and social activity, care for workers and their family members;
(b) 20 years of work and every five years of work with the employer; the working anniversary may include the duration of the work carried out with other employers. The work carried out on the basis of work agreements outside the employment relationship may not be included until those anniversary dates,
(c) 50 years of life and every five years of age,
(d) on the first retirement or full disability pension.
(2) A donation may also be granted from the Fund to other natural persons for the exceptional activity referred to in paragraph 1 (a).
(3) The total amount of donations may not exceed 15% of the allocation to the Fund for the current year.
(4) Gifts may be material or cash.
(5) In exceptional cases defined by the Government or by the municipalities for organisations to which the municipality is the founder or founder, donations may also be granted to other natural and legal persons. Such gifts shall not be subject to the restriction laid down in paragraph 3.
Exchange actions
In mutual exchanges, tours, cultural events and sports competitions, the accommodation costs of employees of other domestic and foreign legal and natural persons may be borne by the Fund while ensuring reciprocity.
Management of the Fund
Establishment of the budget and principles for the application of the Fund
(1) The competent trade union shall co-decide with the employer on the determination of the allocation and use of the allocation. 12)
(2) The budget of the Fund is drawn up and the principles for its application are laid down.
(3) The funds of the employer's fund referred to in Section 1 (b) shall be deposited in a separate account with the banks, 13) except as otherwise provided in the specific regulation. Transfers of funds related to the creation or use of the Fund shall take place no later than the end of the month following that in which the creation or use took place.
(4) Expenditure from the Fund may be effected only up to the amount of the Fund's appropriations available.
(5) Transfers of the basic allocation to the Fund during the year shall be made in advance of the annual amount planned. The accounting for the actual basic allocation shall be made in accordance with the rules on the annual accounts. Transfers of further allocations to the Fund shall be made in accordance with specific rules. 9)
(6) The Fund may only contribute to activities and actions organised or co-organised by the employer. Employees and their family members may be contributed to individual activities and actions only from the employer's fund from which they were paid.
(7) Non-monetary benefits provided by the employer to the staff member shall be considered as non-monetary benefits where the total cost of the activity or action is paid by the employer of the fund and the staff are provided at a price less the contribution from the fund. Non-monetary performance is the difference between the price or cost paid by the employer from the fund and the price paid by the employee.
(8) The Fund is an employer's fund. For the employer referred to in Article 1 (b), the funds of the Fund shall be considered as budgetary appropriations.
(9) There shall be no entitlement to contributions and other payments from the Fund. The use of the Fund shall be carried out in accordance with the approved budget and the approved principles. The taxation of the Fund's funds in their application is regulated by a specific regulation. 14)
(10) The contribution provided for in this Order, if not fixed, shall also mean full reimbursement of costs.
(11) The balance of outstanding loans granted by employees pursuant to Articles 5 and 9 (2) may be waived in extremely serious cases in accordance with the principles for the use of the Fund.
(12) Unspent funds and resources of the Fund are not forfeited by the end of the calendar year and are transferred to the next year. Unspent resources of the Fund for gifts included in the budget for the year concerned may be used for the same purpose in subsequent years, above the limit set.
Transfers of property
(1) The resources and resources of the Fund cannot be transferred to other employers' funds.
(2) In the case of the division of a public undertaking, a budgetary organisation or a contribution organisation, it shall be transferred to the transferee employer for which the fund is created, a proportion of the tangible assets acquired from the fund with the employer referred to in Article 1 (b) and other employers only if it was acquired from the fund before 1 January 1993, and a proportion of the funds and resources in the fund's account corresponding to the number of employees taken over as at the date of transfer.
Transitional and final provisions
The funds of the Fund created and the commitments and claims on the Fund incurred prior to the date of application of this Order shall be regarded as funds of the Fund and as liabilities and debts of the Fund under that Order.
The decree of the Federal Ministry of Finance, the Ministry of Finance, the prices and wages of the Czech Socialist Republic and the Ministry of Finance, the prices and wages of the Slovak Socialist Republic No. 210 / 1989 Coll., on the fund of cultural and social needs is hereby repealed.
Efficacy
This Decree shall take effect on 1 January 1996.
Minister:
Ing. Coachman CSc. v. r.
1) Act No. 111 / 1990 Coll., on State Enterprise, as amended by Act No. 92 / 1991 Coll. and Act No. 119 / 1995 Coll.
2) § 31 of Act No. 576 / 1990 Coll., on the Rules of Management of Budget Resources of the Czech Republic and Municipality of the Czech Republic (Budget Rules of the Republic), as amended by Act No. 10 / 1993 Coll.
3) Article 27 of Act No. 65 / 1965 Coll., Labour Code, as amended.
4) Act No. 76 / 1959 Coll., on certain service conditions of soldiers, as amended. Act No. 186 / 1992 Coll., on the service relationship of members of the Police of the Czech Republic, as amended. Act No. 154 / 1994 Coll., on the Security Information Service. Act No. 555 / 1992 Coll., on the Prison Service and the Judicial Guard of the Czech Republic.
5) Act No. 29 / 1984 Coll., on the System of Primary Schools, Secondary Schools and Higher Vocational Schools (School Act), as amended by Act No. 188 / 1988 Coll., Act No. 171 / 1990 Coll., Act No. 522 / 1990 Coll., Act No. 134 / 1993 Coll., Act No. 190 / 1993 Coll., Act No. 331 / 1993 Coll., the Constitutional Court Act No. 49 / 1994 Coll., Act No. 256 / 1994 Coll. and Act No. 138 / 1995 Coll.
6) Sections 8 and 14 of Act No. 39 / 1977 Coll., on the Education of New Scientists and on the Further Improvement of the Qualification of Scientists.
7) Sections 11 to 16 of Act No. 117 / 1995 Coll., on State Social Support.
8) § 115 of Act No. 40 / 1964 Coll., Civil Code, as amended.
9) § 4 of the Decree of the Government of the Czech Republic No. 577 / 1990 Coll., on the financial management of state enterprises.
10) Act No. 50 / 1976 Coll., on Territorial Planning and Construction Regulations (Construction Act), as amended by Act No. 262 / 1992 Coll. and Act No. 43 / 1994 Coll.
11) § 140 of the Labour Code. Article VI (3) of Act No. 74 / 1994 Coll., amending and supplementing the Labour Code No. 65 / 1965 Coll., as amended, and some other laws.
11a) Paragraph 27 (5) of Act No. 42 / 1994 Coll., on the supplementary pension scheme with a State contribution and on the amendments to certain laws related to its implementation, as amended by Act No. 170 / 1999 Coll.
12) Section 19 of the Labour Code.
13) Paragraph 1 (1) of Act No. 21 / 1992 Coll., on Banks.
14) Section 6 of the Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 259 / 1994 Coll. and Act No. 149 / 1995 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 310 / 1995 Coll., on the Fund of Cultural and Social Needs |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1995 |
|---|---|
| Effective from | 01.01.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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