Decree No 49 / 1992 Coll.
Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic amending and supplementing Decree No. 161 / 1976 Coll., implementing the payroll tax Act, as amended
Valid
Effective from 31.01.1992
49
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Republic and Ministry of Finance of the Slovak Republic
of 29 January 1992
amending and supplementing Decree No 161 / 1976 Coll., implementing the payroll tax law, as amended
The Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic provide pursuant to § 22 (3) No 2, 3, 4, 10 and 12 of Act No. 76 / 1952 Coll., on payroll tax, as amended by Act No. 71 / 1957 Coll. and Act No. 578 / 1991 Coll.:
The Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161 / 1976 Coll., implementing the Act on payroll tax, as amended by Decree No. 14 / 1982 Coll., Decree No. 86 / 1984 Coll., Decree No. 311 / 1990 Coll., Decree No. 72 / 1991 Coll. and Act No. 578 / 1991 Coll., is amended as follows:
1. Paragraph 2 (2) (b) reads as follows:
"(b) remuneration for the performance of duties in the local authorities and other units of the local authority, in the local government, in the public authorities, as well as in civil and interest associations and chambers established under the law, including other services provided in connection with the performance of duties."
Article 2 (3) (a) reads as follows:
"(a) remuneration for work paid by a payer to persons who are not in employment but who work for him under an agreement on work outside the employment relationship (employment agreement and employment agreement) or under contract on work under the Civil Code, if the client is a legal person or a natural person who is engaged as a businessman or under special rules other than income tax on income from literary and artistic activities;"
3. Article 2 (3) (b) reads as follows:
"(b) remuneration paid by the county authorities and municipalities to voluntary care workers;"
4. In Article 2 (3) (e), the words "and the income of sportsmen from sports activities from the physical organisations of which they are members, provided that they carry out sports activities as an occupational activity, 15) shall be paid by self-employed persons under the social security legislation (16) and shall make a declaration to the payer about these circumstances. ';
5. In Article 2 (3) (f), the words "as well as students of post-graduate studies in higher education," shall be inserted after the words "study in school."
6. In Article 3 (3), points (l) and (m) are deleted.
7.
"(p) contribution to the diet of service and guard dogs up to 15, - Ccs daily;"
8.
"2. up to the total amount of 2000 Cds per year:
(a) remuneration paid by the payer to his staff on the occasion of the completion of 50 years of age and the first termination of employment after entitlement to an old-age or invalidity pension;
(b) cash transactions provided from the Fund of Cultural and Social Needs under the relevant Regulation; (9) for payers not covered by this Regulation, cash transactions provided under similar conditions from social funds generated by those payers on profits (income) after tax; ';
9.
"(c) interest on savings deposits received by the payer only from his staff (members);"
10. in Section 4, point (f) shall be deleted;
11.
"(h) the value of meals and accommodation provided free of charge to pupils of secondary vocational schools, special secondary vocational schools, vocational schools and schools (hereinafter referred to as the" school ")."
12. in § 4 (4) (j), the words "graduate students in higher education" shall be inserted after the words "scientific aspirants."
13.
"(r) non-monetary benefits provided by the fund of cultural and social needs in accordance with the relevant regulation; (9) in the case of payers not covered by this Regulation, non-monetary benefits provided under similar conditions from social funds generated by such payers on profits (income) after tax and food allowances granted by private entrepreneurs to their workers under a special regulation; 17)."
14.
"(t) loyalty fees provided under the relevant regulations; 18)."
15. Article 6 (7) reads as follows:
"(7) The employment income of pupils and students who are continuously preparing for a future occupation in the form of a daily study, including the remuneration for the productive work of pupils, shall be taxed at a flat rate of 5% in the absence of indefinite or functional benefits (Section 2 (2)). '
16.
"(10) Remuneration from the fund leading under the generally binding legislation, with the exception of fees paid on a monthly basis (performance pay), shall be taxed separately from the other taxpayer's salary at a flat rate of 10%. These fees shall be subject to the tax increase provided for in Section 10 of the Act. '
17.
"(16) Proceeds from securities issued by the payer only for his staff (members) and which are non-transferable, and from workers equal to the difference between the exchange rate price of securities or the nominal value of securities, if the exchange rate price is not known, and the preferential price on their sale to workers shall be taxed at a flat rate of 25%. '
18. In Article 6, the following paragraph 17 is inserted after paragraph 16:
"(17) Insurance against the supplementary pension insurance of workers or part of that insurance paid by the employer of its own resources, 19) is taxed separately from the other salary at a flat rate of 10%. '
Paragraph 17 shall become paragraph 18.
19. In Article 7, the following paragraph 16 is inserted after paragraph 15:
"(16) For the purposes of taxation of salaries and remuneration paid by legal or natural persons residing or residing in the territory of the Czech and Slovak Federal Republic to foreign language teachers who are not resident in the country and who are temporarily resident there for the purpose of carrying out their work, these taxpayers shall be treated as if each of them had been dependent on two persons regardless of their actual number; the provisions of paragraphs 1 to 15 shall not apply to those taxpayers. ';
20. in Paragraph 8 (1) (2), point (e) shall be deleted;
21. Paragraph 5 shall be deleted in Paragraph 10.
22. in Article 14 (5), point (c) shall be deleted;
23. In Paragraph 15 (4) (b) No 1, the words "after the same tax period" shall be inserted after the words "under Article 9 of the Act."
24. Article 17 (2) reads as follows:
"(2) For young children, the certificate issued by the school pursuant to Article 16 (2) shall be valid for the duration of the school holidays immediately following the completion of the studies, provided that the conditions laid down are met for their recognition as dependants and that the continuous preparation for the future occupation, in particular the child, has not entered into permanent employment before the end of that period or has not started to pursue any other permanent occupation and does not receive any physical security for the jobseekers. For the purposes of this decree, the permanent preparation for the future occupation begins from the monthly wage period in which the university registration was carried out. In such cases, the certificate of study shall be taken into account from this monthly wage period, provided that it is submitted by the payer to the payer within 30 days of registration. ';
Following the entry into force of this Order, the tax on wages and remuneration to which the Order was entitled before the entry into force of the Order and the shares in the 1991 economic results shall be applied in accordance with the current rules.
They shall be deleted:
1. the decree of the Federal Ministry of Finance No VI / 1 - 23 894 / 1980 on the taxation of remuneration paid by the district administration of the connections to the head of the subscription centres of the postal newspaper service, to the collectors and to the cameras registered in the amount of 4 / 1981 Coll.,
2. the return of the Federal Ministry of Finance No VI / 1 - 1871 / 1981 on the taxation of shares in the economic results of the organisation paid to the worker after termination of employment, registered in the amount of 10 / 1981 Coll.,
3. the Decree of the Federal Ministry of Finance No VI / 1 - 9362 / 1982 on the taxation of the remuneration for hay harvesting carried out in the secondary activity and on the tax assessment of the value of meals provided to temporary workers admitted to assist in top agricultural work, registered in the amount of 17 / 1982 Coll.,
4. the Decree of the Federal Ministry of Finance No VI / 1 - 14 491 / 1982 on the tax assessment of apprentices' monthly remuneration, registered in the amount of 25 / 1982 Coll.,
5. the Decree of the Federal Ministry of Finance No V / 1 - 881 / 1985 on the taxation of remuneration granted by organisations to racing practitioners, registered in the amount of 8 / 1985 Coll.,
6. the Decree of the Federal Ministry of Finance No V / 1 - 552 / 1988 on the taxation of special annual remuneration granted to workers working with chemical carcinogens registered in the amount of 1 / 1988 Coll.,
7. return by the Federal Ministry of Finance No II / 4 - 17 259 / 1989 on the taxation of severance payments paid to selected workers transferred to newly built nuclear power stations registered in the amount of 36 / 1989 Coll.
This decree shall take effect on the day of its publication.
Minister of Finance of the CSFR:
Doc. Ing. Klaus CSc. v. r.
Minister of Finance of the Czech Republic:
Ing. Spacek v. r.
Minister for Finance SR:
Doc. Ing. Dancho CSc. v. r.
1) § 12a - § 12b of Act No. 105 / 1990 Zb. o súkromnom business civov v znení znej zákon No. 219 / 1991 Zb.
15) Paragraph 61 of Decree No. 149 / 1988 Coll., implementing the Social Security Act.
16) Act No. 100 / 1988 Coll., on Social Security, as amended by Act No. 110 / 1990 Coll. Decree No. 149 / 1988 Coll., as amended by Decree No. 123 / 1990 Coll.
9) Decree No. 210 / 1989 Coll., on the Fund of Cultural and Social Needs.
17) Paragraph 14 of the Decree of the Government of the Czech Republic No. 121 / 1990 Coll., on employment relations in private business.
18) Act No. 62 / 1983 Coll., on the loyalty of miners.
19) Article I (30) of Act No. 306 / 1991 Coll., on social security changes.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic No. 49 / 1992 Coll., amending and supplementing Decree No. 161 / 1976 Coll., implementing the payroll tax law, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.01.1992 |
|---|---|
| Effective from | 31.01.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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