Decree of the Ministry of Finance and the Central Council of Trade Unions No. 48 / 1967 Coll.
Decree of the Ministry of Finance and the Central Council of Trade Unions on the Fund of Cultural and Social Needs and Financing of Certain Activities of State Economic Organisations
Valid
Effective from 01.06.1967
48
DECLARATION
Ministry of Finance and Central Council of Trade Unions
of 5 May 1967
on a fund of cultural and social needs and the financing of certain activities of state economic organisations
The Ministry of Finance pursuant to Article 391 (2) of the Economic Code No. 109 / 1964 Coll., § 11 (2) of Act No. 83 / 1958 Coll., on the modification of financial planning and financial management of national enterprises and other economic organisations of the State Socialist Sector, and in the area of development of the initiative and care for workers of the Central Council of Trade Unions pursuant to Article 25 of the Resolution IV of the General Trade Union Convention, Annex to Act No. 37 / 1959 Coll., on the status of the racing committees of the basic organizations of the Revolutionary Trade Union Movement, as amended by the Annex to the Labour Code No. 65 / 1965 Coll., provides:
1. The company pays the material costs associated with the competitive diet (canteens, canteens, auxiliary farms) - if they are not paid under the applicable rules for the distribution of gross income or profit (e.g. interest, periodic penalty payments, etc.) - such as material costs and services and non-productive expenditure.
2. The purchase price of food for racing meals (including non-guilty manks and stock damage), the personnel costs of racefood workers and the raw materials costs of auxiliary farms shall be covered by sales and other revenue of racefood; the difference between these items, if any, shall be considered to be profit or loss in the diet. In all cases, the guest must pay at least the cost of the food consumed to prepare the meal.
3. Where an undertaking requires another organisation whose workers are fed in its canteen, the difference between the amount for which the diet is provided to the boarders and the actual expenditure may also be agreed on a flat-rate basis. The payment shall then be made on a monthly basis without special billing only under contract. The part of the remuneration relating to the expenditure in kind of catering shall be paid by the company for gross income or for profit, the remainder from the distribution of gross income or profit (after payment to the state budget or the budget of the national committee) or from the resources of the fund of cultural and social needs.
4. Any revenue from the operation of canteen and canteen shall be transferred at the latest at the annual accounts for the benefit of the cultural and social needs fund and may be used only for the purposes of catering; if a loss of catering is incurred, the distribution of gross income or profits (after payment to the state budget or the national committee budget) or the resources of the cultural and social needs fund shall be paid. The basis for calculating the gross income or profit contribution is not adjusted for profit or loss of a competitive diet (profit is not deducted and loss is not added). †)
5. Where appropriate, organisations join together for the joint operation of racing meals. If the company does not have the opportunity to consume its workers in its own or foreign canteen, it may provide for their catering in the restaurant catering facilities. In so doing, the company shall pay only part of the catering allowance corresponding to the costs in kind which it would have incurred in the course of the operation of its own canteen or foreign canteen; the additional part of the contribution relating to the higher food price may be provided by the enterprise only on the distribution of gross income or profits (after making the contribution to the State budget or the national committee budget) or by the funds of the cultural and social needs fund.
Chairman of the Central Council of Trade Unions:
Pasty
Minister of Finance:
Ing. Succharda v. r.
*) Decree of the Ministry of Finance and the State Bank of the Czech Republic on the financing of the reproduction of basic funds No 102 / 1966 Coll.
* *) The creation of a fund of cultural and social needs is regulated in § 34 of Decree No. 100 / 1966 Coll., on the planned management of the national economy.
*) For 1967, the minimum allocation for the Fund of Cultural and Social Needs from Gross Income or Profit shall be 0,8% of the annual resources of the Fund employed since the beginning of the year (Government Resolution No 481 / 1966). This allocation may be increased under a collective agreement.
* *) Act No. 52 / 1966 Coll., on Personal Property to Houses.
*) Within the meaning of Decree No. 191 / 1964 Coll., on financial, credit and other assistance to cooperative housing construction of family houses and Decree No. 66 / 1966 Coll., on assistance in the construction of residential houses with personal property and on the sale of flats from national property to citizens.
* *) § 33 (2) of Decree No. 100 / 1966 Coll., on the planned management of the national economy.
*) Reimbursement of wages is paid at the rate of average earnings according to the relevant provisions of Labour Code No. 65 / 1965 Coll. and Government Decree No. 66 / 1965 Coll., implementing the Labour Code.
* *) Act No. 18 / 1958 Coll., on Fire Protection.
* * *) Directive on the financing of civil defence expenditure No. 282 / 27 400 / 1966 of 22.11.1966, published in the Ministry of Finance Bulletin No. 9 / 1966.
†) Paragraph 23 (1) and (2) of Decree-Law No 100 / 1966 Coll., on the planned management of the national economy.
*) Decree of the Ministry of Health No. 43 / 1966 Coll., on the System of Medical Devices.
* *) Act No. 89 / 1958 Coll., on the Education of Adoption to Occupation in the Textbook Ratio.
* * *) No 58 236 / 1966 of 3 March 1966, published in the Bulletin of the Ministry of Agriculture and Forestry, amount 10, year XIII.
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Regulation Information
| Citation | Decree of the Ministry of Finance and the Central Council of Trade Unions No. 48 / 1967 Coll., on a fund of cultural and social needs and financing of certain activities of state economic organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.05.1967 |
|---|---|
| Effective from | 01.06.1967 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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