Decree of the Government of the Czechoslovak Socialist Republic No. 38 / 1989 Coll.
Decree of the Government of the Czechoslovak Socialist Republic on additional contributions for disproportionate wage increases and pay for work
Valid
Effective from 03.04.1989
38
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 23 March 1989
on additional contributions for disproportionate wage increases and pay for work
The Government of the Czechoslovak Socialist Republic orders pursuant to § 9 paragraph 1 (f) and paragraph 3 of Act No. 161 / 1982 Coll., on contributions to the state budget, as amended by Act No. 171 / 1988 Coll.:
Preliminary provisions
For the purpose of the recovery of appropriations for the disproportionate increase in wages paid and the remuneration for work, a supplementary payment shall be provided for in respect of exceeding the wage and other personnel costs, the additional payment for exceeding the wage and the additional payment for the higher use of the remuneration fund.
Additional payment for excess wage and other personnel costs
(1) The additional levy for exceeding the wage and other personnel costs is hereby applied
(a) State-owned enterprises which are established by the Federal Ministry of Agriculture and Nutrition or the Ministry of Agriculture and Nutrition of the Czech Socialist Republic or the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic, the United Agricultural Cooperatives and Joint Undertakings, 1)
(b) state-owned enterprises of agricultural production, agricultural services and food and food production, the founder of which is the National Committee;
(c) State-owned enterprises, the founding of which is the Ministry of Trade and Tourism of the Czech Socialist Republic or the Ministry of Trade and Tourism of the Slovak Socialist Republic, the Consumer Cooperative and Cooperative Firms (2), with a predominantly commercial activity, in so far as they direct wage and other personnel costs through an incremental normative,
(d) state-owned enterprises and state-owned economic organisations with predominantly commercial activities managed by national committees, which guide wage and other personnel costs through an incremental standard;
(e) state-owned enterprises and state-owned economic organisations of local production and services managed by national committees, which guide wage and other personnel costs through a system of tariffs;
(f) state-owned enterprises and state-owned housing organisations managed by national committees.
(2) The basis of the additional payment for exceeding the wage and other personnel costs is the amount by which the actual amount of wage and other personnel costs per calendar year exceeds, as far as possible, the amount of these costs recorded per calendar year under the generally binding wage regulation legislation (hereinafter referred to as the "wage regulation").
(3) The rate of the additional levy for exceeding the wage and other personnel costs is 100% of the base of the additional levy.
Additional payment for excess wage
(1) The additional payment for excess wage is made by state undertakings, single agricultural cooperatives and joint undertakings referred to in Article 2 (1) (a) and (b), which guide the wage resources through an incremental standard.
(2) The basis of the additional payment for exceeding the wage appropriations shall be the amount by which the actual amount of wage appropriations for the calendar year adjusted for that purpose in accordance with paragraph 3 exceeds the maximum possible amount of wage appropriations for the year concerned.
(a) increased by 0,5%; and
(b) increased by 2%.
(3) The actual volume of wage resources per calendar year shall reduce the State enterprise, the single agricultural cooperative or the joint venture by the funds transferred to it in a calendar year under the wage adjustment rules (4) to the remuneration fund by other socialist organisations and shall increase by the funds transferred or transferred to other socialist organisations in a calendar year under the remuneration adjustment regulations.
(4) The maximum possible volume of wage resources shall be determined by a State enterprise, a single agricultural cooperative or a joint venture per calendar year in accordance with the rules governing wage management. 5)
(5) The rate of the additional payment for exceeding the payment appropriations is 50% of the base of the additional payment referred to in paragraph 2 (a) and 100% of the base of the additional payment referred to in paragraph 2 (b).
Additional levy on higher use of the remuneration fund
(1) The additional levy on higher use of the remuneration fund is implemented by:
(a) State-owned enterprises, single agricultural cooperatives and joint ventures referred to in Article 2 (1) (a) and (b) which guide wage and other personnel costs through a system of tariffs;
(b) state undertakings and state economic organisations (hereinafter referred to as "state undertakings"), consumer cooperatives and cooperative undertakings referred to in § 2 (1) (c) to (f).
(2) The additional contribution from the increased use of the remuneration fund shall be based on the amount by which the actual payments from the remuneration fund for the calendar year adjusted for that purpose under paragraph 4 exceed the basic size of the remuneration fund provided for in paragraph 5 (d).
(3) The additional contribution from the higher use of the remuneration fund shall be based on the public undertakings, consumer cooperatives and cooperatives referred to in paragraph 1 (b). (b) the amount by which actual payments from the remuneration fund for the calendar year adjusted for that purpose pursuant to paragraph 4 exceed the basic size of the remuneration fund provided for in paragraph 5 (a) to (c) and increased by:
(a) by 2% and supplemented by the savings of wage and other personnel costs recorded in the calendar year under the wage regulation (6); and
(b) by 4% and supplemented by the savings of wage and other personnel costs recorded in the calendar year under the wage control rules. 7)
(4) Actual payments from the remuneration fund for the calendar year
(a) a State enterprise, a single agricultural cooperative, a consumer cooperative, a joint venture or a cooperative undertaking referred to in paragraph 1 by subtracting from them the funds transferred to it in a calendar year under the regulations governing the adjustment of wage resources to the remuneration fund by other socialist organisations, 8) and adding to them the funds transferred or transferred to other socialist organisations in a calendar year under the regulations governing the adjustment of wage resources;
(b) the State undertaking, the single agricultural cooperative or the joint venture referred to in paragraph 1 (a), by deducting from them the repayments of shares in economic results for the preceding calendar year and adding to them the repayments of those shares for the relevant calendar year.
(5) The basic scope of the remuneration fund shall correspond to:
(a) State-owned enterprises referred to in Article 2 (1) (f) 5,3% of the maximum possible amount of wage and other personnel costs;
(b) public undertakings referred to in Paragraph 2 (1) (d) with the exception of public catering undertakings 6,4% of the maximum possible amount of wage and other personal costs;
(c) state undertakings, consumer cooperatives and cooperatives referred to in § 2 (1) (c) to (e) and public catering undertakings 7,5% of the maximum possible amount of wage and other personal costs;
(d) state-owned enterprises, single agricultural cooperatives and joint ventures referred to in Article 2 (1) (a) and (b) a share of the actual profit remaining to be used by the organisation and increased by 3%; the State enterprise, the single agricultural cooperative or the joint venture shall derive that share from the planned remuneration and profit fund, which, according to the distribution envisaged in the economic plan, will remain for use.
(6) The maximum possible amount of wage and other personnel costs is determined by the state enterprise, the single agricultural cooperative, the consumer cooperative, the joint venture or the cooperative undertaking per calendar year in accordance with the rules governing the regulation on wage resources. 9)
(7) The rate of the additional levy on higher use of the remuneration fund is:
(a) State-owned enterprises, single agricultural cooperatives and joint ventures referred to in Article 2 (1) (a) and (b) which guide the wage and other personnel costs through a system of tariffs, 100% of the basis of the additional levy;
(b) State undertakings, consumer cooperatives and cooperatives referred to in Article 2 (1) (c) to (f) 75% of the base of the additional levy referred to in paragraph 3 (a) and 225% of the base of the additional levy referred to in paragraph 3 (b).
Common and final provisions
(1) The additional payment for exceeding the wage and other personnel costs, the additional payment for exceeding the wage and the additional payment for the increased use of the remuneration fund (hereinafter referred to as "additional contributions") is carried out by state undertakings, single agricultural cooperatives, consumer cooperatives, joint undertakings and cooperative undertakings (hereinafter referred to as "organisations") per calendar year. If the organisation ceases to exist before the end of the calendar year, additional contributions shall be made for the part of the calendar year which expires before the organisation is terminated.
(2) The additional levy shall be calculated by the organisation and the calculation shall be submitted to the appropriate financial administration or national committee (10) by 28 February at the latest after the end of the calendar year.
(3) The additional contributions are rounded up to hundreds of Ccs and their foundations to thousands of Ccs down.
(4) Additional contributions shall be made by the organisation on profit unless it decides to use the remuneration fund for them.
(5) Additional contributions cannot be recovered after three years, calculated from the end of the calendar year in which they were to be paid. If the recovery operation is carried out within that period, the recovery period shall resume from the end of the year in which the organisation was informed of the recovery operation; However, additional contributions may be recovered no later than 10 years after the end of the calendar year in which the organisation was required to submit the calculation of the additional contributions.
(6) If the organisation does not carry out the liquidation, its successor shall, by the end of the following month following its demise, submit to the competent financial administration or national committee (11) the calculation of the additional contributions for the preceding part of the calendar year.
(7) In the event of liquidation, the organisation shall maintain the obligation to submit the calculation of the additional contributions and to carry out such contributions until the end of the liquidation. On completion of the liquidation, the liquidator shall, by the end of the following month, submit to the relevant financial administration or national committee (12) the calculation of the additional contributions for the preceding part of the calendar year.
(1) Additional charges are due within the time limit set for their calculation.
(2) Additional levies will be carried out by organisations under this Regulation for the first time in 1989.
Efficacy
This Regulation shall enter into force on the day of its publication.
Adamec v. r.
1) Act No. 90 / 1988 Coll., on Agricultural Cooperatives.
2) Act No. 94 / 1988 Coll., on housing, consumption and production cooperatives.
3) Decree No. 203 / 1988 of the Federal Ministry of Agriculture and Nutrition Coll., on regulating the payroll of state-owned enterprises of agricultural food complex, single agricultural cooperatives and joint ventures. Decree No. 41 / 1989 Coll., on regulating the payroll of businesses with business, housing and local production and services. Decree of the Ministry of Finance, Prices and Wages of the Czech Republic of 19 January 1989 No 18 / 27777 / 88 on the regulation of the wage resources of state enterprises of the agricultural and food complex, the founding of which are national committees (reg. 1 / 1989 Coll.).
4) See footnote 3.
5) See footnote 3.
6) See footnote 3.
7) See footnote 3.
8) See footnote 3.
9) See footnote 3.
10) § 1 (1) (a) of the Czech National Council Act No. 33 / 1970 Coll., on Financial Administrations. § 1 (1) (a) of the Slovak National Council Act No. 115 / 1970 Coll., on Financial Administrations. § 3 (1) of the Slovak National Council Act No. 169 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions. § 3 (1) and (2) of the Czech National Council Act No. 174 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions.
11) See footnote 10.
12) See footnote 10.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 38 / 1989 Coll., on additional contributions for disproportionate wage growth and pay for work |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.04.1989 |
|---|---|
| Effective from | 03.04.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0