Government Decree No. 48 / 1995 Coll.
Government regulations on the adjustment of the amount of appropriations paid to salaries and on-call fees in budget and in certain other organisations and bodies
Valid
Effective from 27.03.1995
48
GOVERNMENT REGULATION
of 1 February 1995
to guide the amount of appropriations spent on salaries and on on-call fees in the budget and in certain other organisations and bodies
The Government orders pursuant to § 23 (a) of Act No. 143 / 1992 Coll., on the salary and remuneration of on-call time in the Budget and in certain other organisations and bodies, as amended by Act No. 40 / 1994 Coll.:
Scope
This Regulation sets out the way in which the amount of the funds spent by the employer, which rewards employees under Act No. 143 / 1992 Coll., on the salary and remuneration for on-call time in the budget and in certain other organisations and bodies, as amended, (1) (hereinafter referred to as "the Act '), on salaries and on remuneration for the staff's staff's work allowances (hereinafter referred to as" salary appropriations').
Guidance on the salaries of budgetary organisations, bodies and municipalities
(1) The amount of the employer's salary appropriations, which is a budgetary organisation, body or municipality, 3) is regulated within the framework of total non-investment expenditure by the definition of:
(a) the absolute amount of these appropriations (hereinafter referred to as the "salary appropriations limit") and the average number of employees recorded as being fully employed (hereinafter referred to as "staff") for which the salary appropriations limit has been established; or
(b) the limit of salary appropriations on the basis of a norm expressing the relationship between the number of employees and the number of pupils in preschool, school and school establishments (4) (hereinafter referred to as "school"), if the employer is a school. The method of defining the limit is set out in Annex 1 to this Regulation.
(2) Limit of salary appropriations and the number of staff for the calendar year referred to in paragraph 1 (a). (a)
(a) bodies and budgetary organisations with a separate chapter in the state budget, with the exception of the Office of the Chamber of Deputies, the Office of the Senate and the Supreme Audit Office, and for the authorities and budgetary organisations set up by these bodies, or in respect of which those bodies perform the function of founder under a special rule, (7) the Government shall determine:
(b) the Ministry of the Interior provides the district authorities, 5)
(c) the municipal office, the municipal office, the municipal office, the municipal council, the municipal district office and the municipal district, the capital of Prague, the municipal and local offices, the municipal police and the municipal facilities of the municipality are determined by the competent authority of the municipality, 6)
(d) the budgetary organisation shall be determined by the contracting authority. 7)
(3) Limit of salary appropriations for the calendar year referred to in paragraph 1 (b)
(a) the school which allocates funds for the salaries of the staff of the School Office shall be determined by the School Office (8), taking into account the operational conditions of the School;
(b) the school not referred to in (a) shall be determined by the establishment taking into account the operational conditions of the school.
(4) The employer referred to in paragraph 1 may establish, in addition to the number of employees, the body responsible under paragraph 2 for establishing the limit of appropriations for salaries and the number of employees, their systemisation (structure).
(5) The body referred to in points (a) and (b) of paragraph 2 and the budgetary organisation established by it, with the exception of the school, which sets a limit on the salary appropriations referred to in paragraph 1 (b), shall, within the limit on the salary appropriations, bind the amount corresponding to the vacant posts. The amount shall be calculated in accordance with Annex 2, which is part of this Regulation, and the amount calculated shall be rounded down to the nearest thousand crowns. When clearing financial relations for a given year, the budgetary organisation set up by the District Office shall notify that office, the District Office of the Ministry of the Interior and other entities to the Ministry of Finance by means of its constitutions7) or directly if they do not have a founder.
(6) The use of means linked to the salary limit referred to in paragraph 5 may, where justified, allow:
(a) the Ministry of Finance, at the request of the institutions and budgetary organisations with a separate chapter in the state budget and at the request of the founders (7), with the authorities and budgetary organisations covered by its budget chapter;
(b) Ministry of the Interior of the District Authorities,
(c) the district office of the budgetary organisation set up by that authority.
(1) The employer shall, in accordance with Article 2 (1), exceed the limit of the salary appropriations provided for where the amount of the salary appropriations charged for payment or reimbursement, plus the amount of the salary compensation charged for payment or reimbursement and reduced by the amounts paid from outside budgetary resources, with the exception of the reserve fund, (10) above the limit of the salary appropriations.
(2) If the salary limit is exceeded (paragraph 1), it shall be applied in accordance with a special law. 11)
(3) The employer shall not make use, in accordance with Paragraph 2 (1), of a set limit on salary appropriations where the amount of salary appropriations charged for payment or reimbursement, plus the amount of compensation for salaries charged for payment or reimbursement, and less the amounts paid from non-budgetary resources except the reserve fund, 10) below the salary appropriations limit. The unused amount of the salary limit shall not increase the salary limit in the following calendar year.
Regulation (EU) No 1303 / 2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decisions 2006 / 971 / EC, 2006 / 972 / EC, 2006 / 973 / EC and 2006 / 974 / EC (OJ L 347, 20.12.2013, p. 965).
(1) The amount of the salary fund12), with the exception of the school which allocates funds for the salaries of the staff of the School Office, is regulated on the basis of a decision setting up (7) within the framework of its available funding
(a) by defining the limit of the appropriations for salaries and the number of staff for the calendar year by the founder; or
(b) by defining the limit of salary appropriations for the School of Establishment on the basis of a standard expressing the relationship between the number of employees and the number of pupils referred to in Annex 1 to this Regulation; or
(c) the share of the non-tariff components referred to in paragraph 5.
(2) The amount of funds for school salaries, 12) which allocate funds for the salaries of the staff of the School Office, is regulated within the framework of its available funds by defining the limit of salary appropriations for the calendar year referred to in Articles 2 (1) (b) and 2 (3) (a).
(3) A contribution organisation to which the body referred to in Article 2 (2) (a) or (b) is the body referred to in Article 2 (2) and in respect of which the amount of the salary appropriations is regulated in accordance with paragraph 1 (a), shall impose on the authority (7) (a) on salaries for vacant posts. The contribution organisation shall calculate the amount of the salary allowance corresponding to the vacant posts referred to in Annex 2, which is part of this Regulation, calculated the amount to be rounded down to the nearest thousand crowns and shall transfer it to the depositary account of the founder in the context of the settlement of financial relations for the relevant year. 7)
(4) Reductions in salary appropriations for vacant posts may be authorised in justified cases
(a) the Ministry of Finance, at the request of the setting-up7) for the contribution organisations set up by the bodies referred to in Article 2 (2) (a);
(b) a district office with a contribution organisation set up by that office.
(5) The contribution organisation shall be based on the volume of wage charges corresponding to the actual number and structure of employees, the determined proportion of the non-tariff components and the amount of transactions not included in the non-tariff component.
(6) The contribution organisation shall assess whether it has complied with the specified proportion of non-tariff components (paragraph 8) on the basis of the permissible amount of salary funds. The eligible amount of the salary appropriations shall be determined by the contribution organisation for the calendar year by increasing by a specified proportion of the non-tariff components, by the amounts of additional salaries, by 13) the remuneration and remuneration for on-call and by the amount of the performance not included in the proportion of the non-tariff components that it has cleared for payment or reimbursement.
(7) The share of the non-tariff components is 25% and 50% for contributory organisations whose non-investment expenditure is mainly borne by the General Health Insurance Company of the Czech Republic14) and other health insurance companies, 15).
(8) The contribution organisation shall include in the share of the non-tariff components:
(a) personal allowances granted under Article 12 of the Act;
(b) remuneration provided under Paragraph 13 of the Act, with the exception of compensation for the provision of assistance in the prevention, destruction or disposal of fires or natural events or in other incidents in which property, health or life may be compromised, 16)
(c) the additional management and representation fees granted and the special allowances granted pursuant to Sections 5, 6 and 11 of the Act, in excess of the sum of the limits set.
(9) The Director may determine the limit of the salary and staff appropriations for the calendar year referred to in paragraph 1 (a) only if the expenditure of the contribution organisation on salaries and on duty charges is secured by its financial relationship with the budget of the Director.
(1) The contribution organisation shall exceed the fixed:
(a) the limit of salary appropriations where the amount of salary appropriations charged for payment or payment, plus the amount of salary compensation charged for payment or reimbursement, and reduced by the amounts of remuneration paid from the remuneration fund and from the appropriations received which are not resources of the State budget, exceeds the salary appropriations limit;
(b) the share of the non-tariff components where the amount of the salary appropriations charged for payment or payment, plus the amount of the salary compensation charged for payment or reimbursement, and less the amounts of the remuneration paid from the remuneration fund and the appropriations received, the non-State budget source of which is greater than the admissible amount of the salary appropriations.
(2) If the limit of funds for salaries or the proportion of non-tariff components (paragraphs 1 and 2) is exceeded, it shall be applied in accordance with a special law. 11)
(3) The contribution organisation shall not make use of the fixed:
(a) the limit of salary appropriations where the amount of salary appropriations charged for payment or payment, plus the amount of salary compensation charged for payment or payment, and reduced by the amounts of remuneration paid from the remuneration fund and from the appropriations received which are not resources of the State budget, is less than the limit of salary appropriations;
(b) the proportion of non-tariff components, where the amount of the salary appropriations charged for payment or payment, plus the amount of the salary compensation charged for payment or payment, and less the amounts of the remuneration paid from the remuneration fund and the appropriations received, which are not the source of the State budget, is less than the admissible amount of the salary appropriations.
(4) An amount corresponding to the unused limit of funds for salaries or the unused proportion of non-tariff components does not increase the limit of funds for salaries or the permissible volume of funds for salaries in the following calendar year.
Remuneration fund
(1) The contribution organisation shall establish a remuneration fund in accordance with a specific regulation. 17)
(2) The contribution organisation shall, as a priority, reimburse the amount of the salary appropriations from the remuneration fund in order not to exceed the set limit of the salary appropriations or the proportion of non-tariff components referred to in Article 5 (1).
(3) The balance of the fund of remuneration shall be transferred by the contribution organisation to the following year.
Transitional and final provisions
The employer, which is a budgetary organisation, body or municipality, may use the balance of the remuneration fund as declared on 31 December 1994, including the allocation for 1994, to cover employees' claims on salaries or other salaries.
The non-budgetary source of the employer, which is a budgetary organisation, is also the balance of the remuneration fund on 31 December 1994, including the 1994 allocation.
They shall be deleted:
1. Federal Ministry of Labour and Social Affairs Decree No. 145 / 1991 Coll., on the regulation of the wage resources of budgetary and contribution organisations, as amended by the Federal Ministry of Labour and Social Affairs Regulations No. 274 / 1991 Coll., No. 359 / 1991 Coll., No. 470 / 1991 Coll., No. 532 / 1991 Coll. and No. 221 / 1992 Coll.,
2. § 7 (1) (a), § 7 (2) (a) and § 8 of the Order of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll., on the management of the budget funds of the state budget of the Czech Republic and on the financial management of budgetary and contribution organisations.
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.
Příloha č. 1
Annex No. 1 to Government Decree No. 48 / 1995 Coll.
Definition of the limit on salary resources on the basis of the norm of the relationship between the number of employees and the number of pupils in preschool, school and school establishments
1. The wage limit for pre-school, school and educational establishments with educational activities is determined by the relationship
MP = VNz × 12 × 1-α-β × K1 + K2 × Coefficient 1; where
MP is the limit of salary funds,
In are performances (number of pupils, children, students, inmates, accommodated, etc.),
Nz is the normativ (number of units per employee),
α is the proportion of the appropriations for overtime worked by staff from total wage resources for the previous calendar year;
β is the proportion of the appropriations for the other payments for the work carried out from the wage resources in the previous calendar year,
K1 is the average monthly claim component of the staff member's salary for the previous calendar year, including overtime, with a projection of any claim changes in the current calendar year,
K2 is the average monthly non-profit-making component of the employee's salary (within available resources up to a maximum of 25% of K1).
| Koeficient1 ve výši | 1,00 platí pro denní a vyšší studium, |
| 0,50 platí pro pomaturitní studium, | |
| 0,33 platí pro studium při zaměstnání. |
For special pre-school institutions, special school and special school institutions, schools with special and specialised classes, schools and school establishments with integrated disabled children and youth, except for boarding school special school for disabled and mentally disabled and for slightly mentally disabled are added to the salary limit an amount that takes into account the impact of disability, and for vocational schools and practical schools no amount is added to the salary limit for the influence of mild mental disability. For boarding school special schools for physically and sensually disabled and for the slightly mentally disabled, an amount reflecting the impact of social disability is added to the limit of salary resources. The amount taking into account the impact of disability and social disability shall be determined using the same standard formula (number of units per employee), with a coefficient of 1 being replaced by a factor of 2.
| Koeficient2 ve výši | 1,00 platí pro speciální předškolní zařízení, speciální školu a speciální školské zařízení, |
| 0,75 platí pro specializované třídy, | |
| 0,50 platí pro speciální třídy, | |
| 0,25 platí pro individuální integraci dětí se zdravotním postižením. |
2. The wage limit for pre-school and non-educational establishments is determined by the relationship
MP = VNz × 12 × 1-α-β × K1 + K2.
3. Overview of the values of the Republic standard (number of power units per employee - Nz)
| Předškolní zařízení, škola a školské zařízení | Nz |
|---|---|
| a) Předškolní zařízení, škola a školské zařízení s pedagogickou činností | |
| Mateřská škola | 8,581 |
| Základní škola | |
| – s 1. až 5. postupným ročníkem do 50 žáků | 8,320 |
| nad 50 žáků do 150 žáků | 11,897 |
| – s 1. až 9. postupným ročníkem do 150 žáků | 8,859 |
| nad 150 žáků do 250 žáků | 11,272 |
| nad 250 žáků | 13,116 |
| Základní umělecká škola – studijní obory | |
| – hudební | 17,080 |
| – ostatní | 55,653 |
| Školní družina a školní klub | 28,500 |
| Gymnázium čtyř a pětileté | 9,468 |
| Gymnázium šesti a osmileté (pro žáky plnící povinnou školní docházku) | 10,399 |
| Gymnázium šesti a osmileté (pro žáky posledních čtyř ročníků) | 9,468 |
| Střední odborná a vyšší odborná škola – studijní obory | |
| – ekonomické | 9,098 |
| – pedagogické | 8,940 |
| – knihovnické | 9,638 |
| – rodinné | 9,884 |
| – průmyslové | 8,348 |
| – umělecké obory výtvarného zaměření | 4,646 |
| – hotelové | 7,487 |
| – zemědělské, lesnické | 7,398 |
| – zdravotnické | 6,660 |
| – ostatní | 8,168 |
| – konzervatoře | 2,896 |
| – taneční konzervatoře | 2,929 |
| Internát speciální školy pro tělesně a smyslově postižené | 3,248 |
| Internát speciální školy pro lehce mentálně postižené | 4,369 |
| Internát mateřské školy | 8,721 |
| Domov mládeže středních škol – ubytování | 11,102 |
| Domov mládeže středních odborných učilišť – ubytování2) | 17,000 |
| Domov mládeže středních odborných učilišť – ubytování3) | 11,102 |
| Střední odborné učiliště1) | |
| – teoretická vyúka2) | 21,998 |
| – praktická vyúka2) | 15,840 |
| – teoretická vyúka3) | 14,053 |
| – praktická vyúka3) | 10,650 |
| Odborné učiliště | |
| – teoretická vyúka2) | 25,571 |
| – praktická vyúka2) | 6,164 |
| – teoretická vyúka3) | 17,727 |
| – praktická vyúka3) | 5,074 |
| Praktická škola | 4,928 |
| Dětský domov | 1,717 |
| Diagnostický ústav pro děti | 1,087 |
| Diagnostický ústav pro mládež | 1,087 |
| Výchovný ústav pro děti | 1,263 |
| Výchovný ústav pro mládež4) s kapacitou do 36 lůžek včetně | 1,232 |
| Výchovný ústav pro mládež4) s kapacitou 37 až 48 lůžek | 1,232 |
| Výchovný ústav pro mládež4) s kapacitou 49 a více lůžek | 1,232 |
| Volný čas (veškeré aktivity dětí a mládeže ve volném čase) | 518,076 |
| Zohlednění zdravotního a sociálního postižení | |
| Zdravotní postižení | |
| – lehké mentální (zvláštní škola) | 10,585 |
| – těžké mentální, kombinované, autismus | 3,534 |
| – sluchu | 4,108 |
| – zraku | 3,760 |
| – řeči | 4,471 |
| – tělesné | 5,467 |
| – vývojové poruchy | 15,276 |
| – zdravotní oslabení | 14,990 |
| – nemocné děti a žáci v mateřské škole a v základní škole při zdravotnickém zařízení | 14,990 |
| Sociální postižení – nařízená ústavní výchova v internátu speciální školy | |
| – pro tělesně a smyslově postižené | 3,334 |
| – pro lehce mentálně postižené | 2,357 |
| b) Předškolní zařízení a školské zařízení bez pedagogické činnosti | |
| Zařízení školního stravování | |
| – mateřské školy | 33,000 |
| – základní školy | 57,500 |
| – gymnázia, střední odborné školy, středního odborného učiliště,1),3) odborného učiliště3) a praktické školy pro výdej jednoho hlavního jídla | 56,000 |
| – gymnázia, střední odborné školy, středního odborného učiliště,1),3) odborného učiliště3) a praktické školy pro celodenní stravování | 28,500 |
Příloha č. 2
Annex No 2 to Government Decree No. 48 / 1995 Coll.
Calculation of the amount of salary appropriations for vacant posts
The amount of salary appropriations for vacant posts shall be determined by the following relationship:
No = LPP × (0,97 × PZlim- PZsk) PZlim, which applies to PZsk < 0,97 PZlim; where
No is the amount of salary appropriations for vacant posts exceeding 3% of all posts,
LPP is the limit of salary appropriations reduced by the earmarked appropriations subject to settlement and, in the event of non-recovery, returned to the State budget and by the amount used for the payment of additional salaries,
PZlim is the number of employees for whom a limit on salary appropriations has been established,
The PZsk is the actual average registered number of employees, converted into fully employed, rounded up to the full.
1) Act No. 143 / 1992 Coll., on the salary and remuneration for on-call time in budget and in certain other organisations and bodies, as amended by Act No. 590 / 1992 Coll., Act No. 10 / 1993 Coll. and Act No. 40 / 1994 Coll.
2) § 19 of Act No. 143 / 1992 Coll.
3) Article 1 (1) of Act No. 143 / 1992 Coll.
4) Act No. 29 / 1984 Coll., on the System of Primary and Secondary Schools (School Act), as amended by Act No. 188 / 1988 Coll., Act No. 171 / 1990 Coll., Act No. 522 / 1990 Coll., Act No. 134 / 1993 Coll., Act No. 190 / 1993 Coll., Act No. 331 / 1993 Coll., Found of the Constitutional Court of the Czech Republic No. 49 / 1994 Coll. and Act No. 256 / 1994 Coll. Act No. 172 / 1990 Coll., on Higher Education, as amended by Act No. 216 / 1993 Coll. Act ČNR No. 390 / 1991 Coll., on Pre-school establishments and school establishments, as amended by Act No. 256 / 1994 Coll.
5) Paragraph 16 (2) of the ČNR Act No. 425 / 1990 Coll., on District Offices, the modification of their scope and on certain other measures related thereto, as amended by the ČNR Act No. 321 / 1992 Coll.
6) § 36 (1) (d), (j) and (k) and § 45 (b) and (g) of the ČNR Act No. 367 / 1990 Coll., on municipalities (municipal establishment), as amended by the ČNR Act No. 302 / 1992 Coll. § 22 of the ČNR Act No. 418 / 1990 Coll., on the capital city of Prague.
7) § 2 paragraph 3 of the Order of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll., on the management of the budget funds of the state budget of the Czech Republic and on the financial management of budgetary and contribution organisations.
8) Section 9 of the ČNR Act No. 564 / 1990 Coll., on State Administration and Self-Government in Education.
9) § 36 (1) (j) and § 45 (b) of ČNR Act No. 367 / 1990 Coll., as amended by Act No. 302 / 1992 Coll. § 22 of ČNR Act No. 418 / 1990 Coll.
10) § 10 Decree of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll.
11) § 30 of the Act ČNR No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic (Budget Rules of the Republic).
12) Paragraph 1 (1) (b) of Act No. 143 / 1992 Coll.
12a) § 18 paragraph 3 of the Order of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll.
13) Article 15a of Act No. 143 / 1992 Coll., as amended by Act No. 40 / 1994 Coll.
14) 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.
15) 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.
16) Article 10 (c) of the Decree of the Government of the Czech Republic No. 251 / 1992 Coll., on the pay ratios of employees of budgetary and certain other organisations, as amended by the Decree of the Government No. 76 / 1994 Coll. § 10 (c) of the Decree of the Government of the Czech Republic No. 253 / 1992 Coll., on the pay ratios of employees of public administrations, certain other institutions and municipalities, as amended by the Decree of the Government No. 78 / 1994 Coll.
17) § 24 Order of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll.
1) Secondary vocational training centre, special vocational training centre, training centre, teaching part of integrated secondary school.
2) Only pupils who prepare for a specific legal or natural person shall be engaged.
3) Proceedings cover only pupils who are not preparing for a specific legal or natural person.
4) It also includes a educational institution for children and youth, an educational institution for minors, an institution with an educational treatment regime.
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Regulation Information
| Citation | Decree of the Government No. 48 / 1995 Coll., on regulating the amount of appropriations spent on salaries and on remuneration for on-call duty in the budget and in certain other organisations and bodies |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.03.1995 |
|---|---|
| Effective from | 27.03.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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