Decree of the Ministry of Finance No. 430 / 2001 Coll.
Decree of the Ministry of Finance on catering costs and their reimbursement in the organisational units of the State and state contribution organisations
Valid
Order
Effective from 01.01.2002
430
DECLARATION
Ministry of Finance
of 3 December 2001
on the cost of meals and their reimbursement in the organisational units of the State and the state contribution organisations
According to Section 69 of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), the Ministry of Finance provides:
Subject matter
This decree regulates the cost of meals and their reimbursement in the organisational components of the State and state contributors1) (hereinafter referred to as "organisations').
Meals secured through own facilities
In an organisation which itself provides catering in its own catering establishment, the cost of catering consists of:
(a) the cost of raw materials (food) consumed for the preparation of the main meals to be served for meals (hereinafter referred to as "the purchase price of raw materials");
(b) the cost of raw materials (food) consumed for the preparation of additional foods and beverages ("complementary food"),
(c) other operating costs of catering, including losses resulting from natural loss of raw materials (hereinafter referred to as operating costs).
(1) The costs referred to in Articles 2 (a) and 2 (b) shall be borne by the catering income. The income from catering consists of payments from the diners and a contribution from the cultural and social needs fund (2) (hereinafter referred to as the contribution from the fund). The organisation shall account for these costs and revenues in the relevant cost and revenue accounts.
(2) The operating costs referred to in Article 2 (c) are borne by the organisation in full by the organisation of the State from its budget, the contribution organisation to the cost of the main activity.
(3) In order to secure the cash operations referred to in paragraph 1, the organisational body of the State shall set up a separate current account for the catering industry.
(4) Employees in employment, civil servants under the Civil Service Act, members of the Security Corps in service, professional soldiers, judges and pupils or students who engage in an organisation which is a practical teaching or practical aptitude (2a), unless their meals are provided under specific legislation, shall be reimbursed, unless otherwise specified,
(a) for the main meal, the purchase price of raw materials which may be reduced by the contribution granted from the Fund (hereinafter referred to as "reduced remuneration");
(b) for complementary food, the cost of the raw materials consumed.
(5) The organisation shall provide the boarders referred to in paragraph 4 with a reduced payment of one main meal on a calendar day if the boarder carries out work for the organisation for at least 3 hours in a given calendar day at the place of work agreed in the employment contract (3), in the place of employment (3a) or in the place of office of the judge under the Law on Courts and Judges.
(6) The organisation may provide a reduced payment to the guest referred to in paragraph 4 with additional main meals on a calendar day if the guest is working for the organisation for more than 11 hours in total at a break in the work which the employer is obliged to provide to the guest under the special legislation governing the performance of his work, on a given calendar day at the place of work agreed in the employment contract (3), at the place of employment (3a) or at the place of employment of the judge under the Law on Courts and Judges.
(7) The organisation may provide retirement pensioners with one main meal per calendar day for reduced remuneration where this is permitted by a collective agreement or internal regulation.
(8) The organisation may provide staff working for it on the basis of work agreements outside the employment relationship where this is permitted by a collective agreement or internal regulation, at the time of their presence at work, one main meal per calendar day for payment equal to the cost of raw materials.
(9) The staff of an organisation which carries out work at its own food establishment and is directly involved in the preparation or delivery of meals shall be provided with a main meal under the conditions set out in paragraphs 5 and 6. Where the organisation of the diners referred to in paragraph 4 provides for a different amount of reduced remuneration for each main meal, that staff member shall pay their average amount.
(10) Prior to the start of the operation of the catering plant or with the need for an increase in stocks, the organisation of the State may provide funds from its budget to the separate current account of the catering plant. These funds shall be recovered at a permanent reduction in stocks, but not later than the end of the actual diet.
(11) If the organisation provides food under a catering contract to another organisation or to another legal or natural person, the agreed price of the main meal must cover all costs associated with its acquisition pursuant to § 2. The organisational component of the State shall transfer from the amount received under the catering contract the part corresponding to the operating costs to the State budget's revenue account.
(12) For organisations falling within the competence of one administrator of the State Budget Chapter, the agreed price of the main meal may not cover the cost of operation when providing the meals referred to in paragraph 11.
Food provided through another organisation or other legal or natural person
In an organisation providing catering under a contract with another organisation or another legal or natural person, the cost of catering shall be the price for the service provided agreed in the contract.
(1) The organisation shall pay up to 55% of the cost of the main meals in accordance with Section 4, the organisation of the State's budget, the contribution organisation to the cost of its main activity. However, the highest payment may be up to 70% of the upper limit of the subsistence allowance for the duration of the trip 5 to 12 hours under a special legislature.4)
(2) The remaining part of the agreed price shall be borne by the diners referred to in Article 3 (4). The organisation may grant them a contribution from the Fund.
(3) The organisation shall provide the gatherer referred to in Article 3 (4) with one main meal for payment less the contribution from the Fund on a calendar day, provided that the gatherer carries out work for the organisation for at least 3 hours in a given calendar day at the place of work agreed in the employment contract (3), in the place of employment (3a) or in the place of employment of the judge under the Law on Courts and Judges. The organisation may provide the guest referred to in Article 3 (4) with an additional main meal for such reimbursement on a calendar day, provided that the guest carries out work for the organisation for more than 11 hours in total, with a break in the work which the employer is obliged to provide to the guest under the special legislation governing the performance of his work, on a given calendar day at the place of work agreed in the employment contract (3), at the place of employment (3a) or at the place of employment of the judge under the law on courts and judges.
(4) The costs associated with the import and supply of food in the case of the importation of food into the own dispensary are borne by the organisation of the State from its budget, a contribution organisation for the cost of its main activity.
Catering provided by another organisation or by another legal or natural person in its own facilities
(1) Where the preparation and delivery of meals are provided by another organisation in its own food establishment or by a legal or natural person, provided that the costs of operation are covered by the budget of the organisation of the State or the cost of the main activity of the contribution organisation, the provisions of Section 3 shall be applied mutatis mutandis.
(2) In the case of catering contracts other than those referred to in paragraph 1, up to 55% of the contract price of the main meals shall be considered as catering costs for the organisation, up to a maximum of 70% of the upper limit of the cost of travelling 5 to 12 hours under special legislation. 4) The organisational component of the State shall be covered by its budget, the contribution organisation to the cost of its main activity. Other payments shall be treated mutatis mutandis in accordance with Article 5 (2) and (3).
Specific provisions
(1) Where catering is provided and paid in accordance with § 2 and § 3 or § 6, it is possible to provide and pay in accordance with § 4 and § 5 only
(a) to a page referred to in Article 3 (4) which cannot otherwise be provided with a diet corresponding to its health status; the requirement to provide a diet corresponding to the health status of the guest must be documented by a written medical certificate issued by a competent expert with a recommended diet type submitted to the organisation,
(b) to the page referred to in Article 3 (4), where the main meal or other main meal is taken at a time when the main food is not working; or
(c) during the period during which the eating equipment is out of service.
(2) Where catering is provided and paid under Sections 4 and 5, it may be provided and paid under a contract with several organisations, legal or natural persons.
(3) In the cases referred to in paragraph 1, a cash allowance may be granted for meals in accordance with Article 69 (4) of the budgetary rules. Where a cash allowance is granted for meals, the catering provided for in Sections 4 and 5 cannot be provided and paid in such cases.
(4) Each locally separated workplace shall proceed separately in accordance with paragraphs 1 to 3.
Efficacy
This Decree shall take effect on 1 January 2002.
Minister:
Ing. Rusnok v. r.
1) § 54 of Act No. 219 / 2000 Coll., on the assets of the Czech Republic and its presentation in legal relations.
2) § 7 of Decree No. 114 / 2002 Coll., on the Fund of Cultural and Social Needs.
2a) Articles 65 (2) and 96 (2) of Act No. 561 / 2004 Coll., on pre-school, primary, secondary, higher vocational and other education (Education Act).
3) Paragraph 34 (1) (b) of the Labour Code.
3a) § 6 of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps. Article 4 (3) of Act No. 234 / 2014 Coll., on Civil Service, as amended by Act No. 35 / 2019 Coll.
(3b) Sections 88 and 89 of the Labour Code.
3c) § 60 of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps.
4) Paragraph 176 (1) (a) of the Labour Code.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 430 / 2001 Coll., on the cost of meals and their reimbursement in the organisational components of the state and state contribution organisations |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.12.2001 |
|---|---|
| Effective from | 01.01.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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