Government Decree No. 334 / 1993 Coll.
Government regulation on wage regulation and sanctions
Valid
Effective from 31.12.1993
334
GOVERNMENT REGULATION
of 22 December 1993
on the regulatory and sanction measures in the wage area
The government orders pursuant to § 4 (4) of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, as amended by Act No. 10 / 1993 Coll.:
Scope
(1) This Regulation lays down wage regulation and penalty measures ("the regulatory measure ') for an entity which is a legal person or a natural person incorporated in a commercial register and rewards employees under Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings, (" the employer') if the actual increase in the average nominal wage ("the average wage increase ') of its employees exceeds by more than 5% over the period of the consumer price increases assessed.
(2) This Regulation shall not apply to employers who:
(a) it is unable, in view of its date of establishment, to identify the data referred to in Articles 2 (1) and 4 (2) for the entire evaluation period or for the same period of last year; This does not apply to an employer who has been transformed into another form of company or cooperative, or to a merger, merger, or division in accordance with a specific regulation, 1)
(b) employs up to as many employees as possible that the actual average registered number of employees converted into fully employed does not exceed 24 employees for the period evaluated, unless it is a bank, 10) an insurance or reinsurance undertaking, 11) the General Health Insurance Company of the Czech Republic, 12) the department, branch, business and other health insurance company, 13) the investment company and the investment fondem14) (hereinafter referred to as "the bank") or the contribution organisation,
(c) is a civil association, (2) a political party or political movement, (3) a church or a religious society, (4) a foundation, (5) an interest association of legal persons, (6) a chamber established under the relevant law, if any. 7)
Increases in average wages and consumer prices
(1) The increase in the average wage of employees is an increase in the percentage recorded over the period evaluated by the employer against the same period last year. In determining the increase in the average wage, the employer shall base the amount of wage costs, excluding other personnel costs, the income of members and members of the cooperative on the dependent activity and, during the last year, the same period as the period of assessment, also on the amount of wages paid to employees from profits or from the remuneration fund for payment or remuneration (hereinafter referred to as "the amount of wages paid ') and on the actual average number of employees recorded in full employment (hereinafter referred to as" the number of employees').
(2) The increase in consumer prices is an increase in the percentage recorded during the evaluation period by the Czech Statistical Office against the same period last year. The government will declare an increase in consumer prices increased by 5% as a measure in the Collection of Laws of the Czech Republic.
Evaluation period
The evaluation period is for the employer, which was created during the
(a) by 1 January of the preceding calendar year, first to fourth quarters of the calendar year;
(b) from 2 January to 1 April of the preceding calendar year, second to fourth quarters of the calendar year,
(c) from 2 April to 1 July of the preceding calendar year, third to fourth quarters of the calendar year,
(d) from 2 July to 1 October of the preceding calendar year, fourth quarter of the calendar year.
Amount of the regulatory measure
(1) The regulatory measure amounts to half of the amount by which the wage paid over the period under assessment exceeds the starting point.
(2) The starting basis, unless otherwise specified, is the amount of wages paid over the last year, which is identical to the period under assessment, increased by the increase in consumer prices as a percentage, including an increase of 5% in accordance with Article 2 (2) and multiplied by the share of the number of employees for the period under assessment and for the same period of last year.
(3) An employer who is not a bank can also identify the starting base as the volume of wages paid over the last year, which is identical to the period under assessment, multiplied by the share of value added volumes over the period under assessment and over the same period of last year.
(4) The indicator of added value used by the employer to calculate the starting base referred to in paragraph 3 includes 8)
(a) sales for own performance and goods (account group 60);
(b) a change in the stock situation at the end of the period of assessment against the beginning of the period (account group 61);
(c) activation (account group 62),
(d) sales for animals of the basic herd, breeding horse racing and towing horses (account 641),
(e) compensation from the insurance undertaking for damage to the stocks of own production (from account 688) where the cost of acquiring such stocks is not included (activated) in the performance referred to in (b)
reduced by
1. purchases consumed (account group 50),
2. services (account group 51).
Common, transitional and final provisions
The evaluation period for which the employer first ascertains the amount of the regulatory measure referred to in Article 4 shall be 1 half of 1994.
(1) The regulatory measure is the income of the State budget.
(2) Each employer shall be obliged to submit the calculation of the increase in average wage and regulatory measure by the end of the second calendar month following the end of the evaluation period to the competent work9) on a form provided free of charge by that authority.
(3) The regulatory measure shall be payable within the time limit set for the submission of its calculation in accordance with paragraph 2 and shall be paid by the employer to the special account of the Ministry of Finance No 772-7329-001 / 0710 "regulatory measure," held at the headquarters of the Czech National Bank in Prague. It shall indicate variable symbol 9 and constant symbol 558 on the payment order. The competent authority of work shall inform the competent authority of the payment of the regulatory measure.
(4) Where the employer fails to pay the regulatory action at the correct level or within the time limit set for its calculation in accordance with paragraph 2, the non-payment of the regulatory action or part thereof shall be increased by 3% per day after that period, but not more than twice.
(1) If the employer carries out the calculation of the ratio indicators in accordance with § 2 (1) and § 4 (2) and (3), it shall thus amount to two valid decimal places.
(2) The regulatory measure provided for in Article 4 shall be calculated by the employer in accordance with the Annex to this Regulation. The starting base has been rounded up to the nearest thousand crowns and the regulatory action has been rounded down to the nearest thousand crowns.
(3) The employer referred to in Article 1 (2) (a), which has been transformed into another form of company or cooperative, or through the merger, merger or division, is based on the relevant data of the original employer, to the extent appropriate to the change made, in determining the increase in the average wage referred to in Article 2 (1) and the starting base referred to in Article 4 (2) and (3).
The Ministry of Labour and Social Affairs may take measures to avoid hardness on the basis of a reasoned request submitted by the employer and supported by figures for the evaluation period and for the same period of last year.
The current provisions shall apply to the calculation and reimbursement of the regulation for the fourth quarter of 1993.
They shall be deleted:
1. Government Decree No 186 / 1993 Coll., on the regulation and sanction measures in the wage field, as amended by Government Decree No 291 / 1993 Coll.,
2. Decree of the Government No. 244 / 1993 Coll., on regulatory and sanction measures in the field of wages in money, insurance, investment companies and investment funds.
This Regulation shall enter into force on the day of its publication.
Prime Minister:
Doc. Ing. Klaus CSc. v. r.
Minister for Labour and Social Affairs:
Ing. Vodice v. r.
Annex to Government Decree No. 29 / 1995 Coll.
1. Calculation of the regulatory measure pursuant to § 4 (1) and (2) of Decree of the Government No 29 / 1995 Coll.
R = W1-Z2proW1 > Z
Z = W0 × 100 + C100 × PZ
PZ = N1N0 where
R... regulatory action,
W... the amount of wages paid,
From... the base,
C... increase in consumer prices increased by 5% and declared as government measure in the Collection of Laws of the Czech Republic,
Pz... share of staff,
N... number of employees,
1... period evaluated,
0... same period of last year (consistent with the evaluation period).
2. Calculation of the regulatory measure pursuant to § 4 (1) and (3) of the Government Decree No 29 / 1995 Coll.
R = W1-Z2proW1 > Z
Z = W0 × Ph
Ph = Y1Y0 where
R... regulatory action,
W... the amount of wages paid,
From... the base,
Ph... share of value added volumes,
Y... volume of added value,
1... period evaluated,
0... same period of last year (consistent with the evaluation period).
1) E.g. § 69 of Act No. 513 / 1991 Coll., Commercial Code.
2) Act No. 83 / 1990 Coll., on the association of citizens, as amended.
3) Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended.
4) Act No. 308 / 1991 Coll., on freedom of religious faith and the status of churches and religious societies.
5) § 20b of Act No. 40 / 1964 Coll., Civil Code, as amended (complete version No. 47 / 1992 Coll.).
6) § 20f Civil Code.
7) For example Act ČNR No. 301 / 1992 Coll., on the Economic Chamber of the Czech Republic and Agrarian Chamber of the Czech Republic, as amended by Act No. 121 / 1993 Coll.
8) Individual accounts and groups of accounts correspond to FMF measure V / 20100 / 1992 of 15.7.1992 determining the schedule of accounts and accounting procedures for entrepreneurs, published at 106 / 1992 Coll.
9) § 2 (2) of the ČNR Act No. 9 / 1991 Coll., on employment and competence of the Czech authorities on the employment section.
10) Act No. 21 / 1992 Coll., on Banks, as amended by Act No. 264 / 1992 Coll., Act No. 292 / 1993 Coll. and Act No. 156 / 1994 Coll.
11) Act No. 185 / 1991 Coll., on Insurance, as amended by Act No. 320 / 1993 Coll.
12) Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 592 / 1992 Coll. and Act No. 10 / 1993 Coll.
13) Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by Act No. 10 / 1993 Coll. and Act No. 15 / 1993 Coll.
14) Act No. 248 / 1992 Coll., on investment companies and investment funds, as amended by Act No. 591 / 1992 Coll.
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Regulation Information
| Citation | Government Decree No. 334 / 1993 Coll., on the regulation and sanction measures in the labour field |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1993 |
|---|---|
| Effective from | 31.12.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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