Decree No. 357 / 2019 Coll.
Decree amending Decree No. 114 / 2002 Coll., on the Fund for Cultural and Social Needs, as amended
Valid
Order
Effective from 01.01.2020
Text versions:
01.01.2020
31.12.2019
357
DECLARATION
of 19 December 2019
amending Decree No. 114 / 2002 Coll., on the Fund for Cultural and Social Needs, as amended
The Ministry of Finance provides, pursuant to Articles 48 (8) and 60 of Act No. 218 / 2000 Coll., on the budgetary rules and amendments to certain related laws (budgetary rules), as amended by Act No. 174 / 2007 Coll., Act No. 306 / 2008 Coll. and Act No. 250 / 2014 Coll., pursuant to § 33 (4) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, and under Section 23 of Act No. 77 / 1997 Coll., on the State Company:
Decree No. 114 / 2002 Coll., on the Fund of Cultural and Social Needs, as amended by Decree No. 510 / 2002 Coll., Decree No. 100 / 2006 Coll., Decree No. 355 / 2007 Coll., Decree No. 365 / 2010 Coll., Decree No. 434 / 2013 Coll. and Decree No. 353 / 2015 Coll., are amended as follows:
1. In the introductory sentence, the number "6 'is replaced by" 8', the word "and 'after the words' (budgetary rules), 'is replaced by the words" as amended by Act No. 174 / 2007 Coll., Act No. 306 / 2008 Coll. and Act No. 250 / 2014 Coll.,' and the words "and pursuant to Article 23 of Act No. 77 / 1997 Coll., on State Enterprise 'are added.
2. In Section 1, the words "in a state enterprise 'shall be inserted after the words" managing the fund'.
3. In Article 2 (1), the words "in the organisational units of the State and in the contribution organisations' and the words" and the remuneration and other performance of the work carried out in the framework of vocational training on the productive activities of pupils' shall be deleted.
4. In Paragraph 2, the following paragraphs 2 and 3 are inserted after paragraph 1:
"(2) The State Company constitutes the Fund
(a) a basic profit allocation of 2% of the annual cost of wages, salary compensation and on-call fees; and
(b) other profit allocations.
(3) If, because of loss or lack of profit, it is not possible to use the procedure laid down in Section 19 of the State Enterprise Act to cover the basic allocation to the Fund, or if the resources of the reserve fund are insufficient, the State enterprise will also create the fund at a lower level than the profit or balance of the reserve fund. "
Paragraphs 2 and 3 shall be renumbered paragraphs 4 and 5.
5. In Article 3 (1), the words "State enterprise 'shall be inserted after the words" State body'.
6. In the first sentence of Article 3 (2), the words "contribution organisations set up by local authorities' shall be inserted after the words" Fund funds' and the words "Fund funds of the state body and State contribution organisations shall be deposited in the Czech National Bank in the accounts of the subordinate Treasury '.
7. in Article 3 (3), including footnotes 2a and 3:
"(3) The organisational component of a State, a State enterprise and a contribution organisation may only contribute to the performance and activities it organises or coorganises or acquires from another organisational component of a State or legal or natural person. Employees in employment, civil servants under the Civil Service Act, members of the service, judges and pensioners who worked for the organisation of the State, the State, the state enterprise or the organisation of contributions, (hereinafter referred to as" the employee ') and their spouses, partners, partners (2a), peers, cooperatives and non-dependent children3), including children entrusted to foster or legal care and children entrusted by the Court to the care of the employee (hereinafter referred to as "the family member'), shall be granted the performance or activity referred to in the first sentence for a reduction of the contribution from the Fund. '.
2a) Act No. 115 / 2006 Coll., on Registered Partnership and on the amendment of certain related laws
3) Sections 11 to 16 of Act No. 117 / 1995 Coll., on State Social Aid, as amended by Act No. 137 / 1996 Coll., Act No. 242 / 1997 Coll. and Act No. 271 / 2001 Coll.
8. In Paragraph 3 (4), the words ", state enterprise 'shall be inserted after the words" state body' and the words "or performance 'shall be inserted after the word" activity'.
9. In Article 3 (7), the word "loans" is replaced by the word "loans," after the words "provided by employees," the words "state units or contribution organisations," the amount "15 000 CZK" is replaced by "30 000 CZK" and the sentence "The balance of outstanding loans granted to employees of a public enterprise under § 6 and § 11 (2) may be waived in the case of severe social circumstances in accordance with the management rules of the fund, but no more than 30 000 CZK may be waived."
10. in Paragraph 3 (8), "loans" is replaced by "loans."
11. The heading of Section 4 is deleted.
12. In Paragraph 4 (1), the words "nursery schools under the school law and childcare facilities in the child group" shall be inserted after the words "state bodies," after the words "state undertakings," after the words "on the bus," shall be inserted "to the extent that they are used," and the words "and family members shall be added at the end of the text."
13. in Paragraph 4 (2):
"(2) The Fund may contribute to staff:
(a) vitamin products;
(b) diopters, contact lenses or special optical devices,
(c) preventive care in dental hygiene and dental prevention provided by dental hygienist and preventive, medical and diagnostic care in dental medicine, including orthodontic care;
(d) vaccination against infectious diseases.
14. In Paragraph 4, the following paragraph 3 is inserted after paragraph 2:
"(3) The allowance referred to in paragraph 2 may be granted if the performance is not paid or partly covered by public health insurance or by another person on the basis of an obligation laid down by another legislation. ';
Paragraphs 3 to 5 shall be renumbered paragraphs 4 to 6.
15. In Article 4, the words "and family members' shall be added at the end of the text of paragraph 6.
16. In Article 4, the following paragraph 7 is added:
"(7) The Fund may contribute staff to the payment of printed books, including children's picture books, other than those in which advertising exceeds 50% of the book's area. '
17. The following Section 4a is inserted after Section 4:
Contribution to the use of childcare facilities
The fund may contribute to staff costs using a nursery school under the Education Act and a childcare facility in a child group. For the purposes of this provision, Article 3 (4) shall not apply. ';
18. The following Section 5a is inserted after Section 5:
Transport to employment allowance
From the Fund, staff members may contribute to transport to and from employment by regular public transport of persons, in accordance with the Act governing value added tax. '
19. In Section 6, "Loans' is replaced by" Loans'.
20. in Paragraph 6 (1), "loan" is replaced by "loan."
21. in Articles 6 (1) (c), 2 (a) and (b) and 11 (3), the word "loans" shall be replaced by "loans."
22. in Paragraph 6 (2) of the introductory part of the provision, the word "Loans" is replaced by "Loans."
23. In Paragraph 6 (2) (a), the word "loans" is replaced by "loans," the amount "100 000 CZK" is replaced by "300 000 CZK" and the amount "50 000 CZK" is replaced by "100 000 CZK."
24. in Article 6 (2) (b) and (3), "loan" is replaced by "loan" and "loan" is replaced by "loan."
25. in Article 6 (3), "loan" is replaced by "loan."
26. In the first sentence of Article 6 (4), "Loans' is replaced by" Loans'; the word "Loan 'is replaced by" Loan'; in the second sentence, "Loan 'is replaced by" Loan'.
27. in Article 7, the words "special legislation (8)" shall be replaced by the words "legislation governing catering in the organisational component of the State, contribution organisation and state enterprise."
footnote 8 is deleted.
28. In Section 8, the words "Holidays and 'are deleted and the words" recreation' are replaced by the words "Recreation '.
29. in § 8, the word "holiday" is replaced by "recreation."
30. in Article 9 (b), the words "State enterprise" shall be inserted after the words "State body."
31. in Article 9 (c), the words "training courses" shall be replaced by the words "artistic, language and interest education, which is not professional development, deepening education or qualifications, continuous education or improvement of the professional competence of the staff member."
32. In Section 10, the words "and family members' shall be inserted after the words" employees'.
33. In Section 11, the word "loans' is replaced by" loans'.
34. In Paragraph 11 (1), the amount "15 000 CZK" is replaced by "30 000 CZK" and the amount "30 000 CZK" is replaced by "50 000 CZK."
35. In the first sentence of Paragraph 11 (2), the word "loan 'is replaced by" loan', the amount "CZK 20,000 'is replaced by" CZK 50,000' and the amount "CZK 50,000 'is replaced by" CZK 100,000' and in the last sentence the word "loan 'is replaced by" loan' and the word "loan 'is replaced by" loan'.
36. in Article 11 (3), the words "in cash" shall be replaced by the words "in cash."
37. Paragraph 12, including the title and footnotes Nos 9 and 11, reads as follows:
Pension insurance and supplementary pension savings
The Fund may contribute to the staff member's supplementary insurance (9) or supplementary pension safe11), but not more than 100% of the amount which the staff member has undertaken to pay from his own resources. '
9) Act No. 42 / 1994 Coll., on supplementary pension insurance with a State contribution and on amendments to certain laws related to its implementation, as amended.
11) Act No. 427 / 2011 Coll., on Supplementary Pension Savings, as amended.
38. In Section 13, the words "State enterprise 'shall be inserted after the words" state body'.
39. in Paragraph 14 (1) (d), the words "going to" are replaced by the words "confessions."
40. After Paragraph 14, the following Section 14a is inserted:
Other payments from the Fund
The fund may cover the acquisition of a funeral bouquet or a wreath in the event of the death of a staff member. '
Article 41 (16) shall be deleted;
Transitional provision
The contribution organisations set up by the local authorities shall not apply point 37 of Article I until 30 June 2020.
Efficacy
This Regulation shall enter into force on 1 January 2020.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 357 / 2019 Coll., amending Decree No. 114 / 2002 Coll., on the Fund for Cultural and Social Needs, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2019 |
|---|---|
| Effective from | 01.01.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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