Government Decree No. 62 / 1994 Coll.

Government regulation on the granting of compensation for certain expenditure to staff of budgetary and contribution organisations with a regular place of work abroad

Valid Regulation Effective from 31.03.1994
62
GOVERNMENT REGULATION
of 2 March 1994
on the granting of compensation for certain expenditure to staff of budgetary and contribution organisations with a regular place of work abroad
The Government orders pursuant to § 24 of Act No. 119 / 1992 Coll., on Travel Refunds, as amended by Act No. 44 / 1994 Coll.:
§ 1
Scope
This Regulation provides for the granting of compensation for certain expenditure to staff of budgetary and contribution organisations whose pay ratios are governed by Act No. 143 / 1992 Coll., on the salary and remuneration of on-call duty in the Budget and in certain other organisations and bodies, as amended by the Act of the Czech National Council No. 590 / 1992 Coll., the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 40 / 1994 Coll., which are designated as regular workplaces of work abroad (hereinafter referred to as "the performance of work abroad ').
§ 2
Types of refund
(1) The staff referred to in Paragraph 1 (hereinafter referred to as "staff member") is responsible for the reimbursement of the increased cost of living.
(2) The employer may provide staff and compensation
(a) increased clearance expenses;
(b) travel and accommodation expenses;
(c) expenditure relating to the transport of personal items.
§ 3
Reimbursement of increased living costs
(1) The staff member is responsible for the reimbursement of the increased cost of living from the first to the last day of secondment to work abroad. This refund shall be granted in the currency set out in the Annex to this Regulation (hereinafter referred to as the "fixed currency '). Where, due to a change in the monetary policy of the country of work concerned, it is not possible or appropriate to provide compensation in a specified currency, the employer shall proceed to the change of the specified currency in the manner set out in the Annex to this Regulation.
(2) The basis for determining the monthly amount of compensation for increased living costs is set by the employer between 25% and 52% of the salary determined by the employee. This amount is multiplied by the conversion rates for the country of work. The method of determining the conversion session is set out in the Annex to this Regulation.
(3) Staff members who are followed by their spouse to a place of work abroad shall be entitled to the refund provided for in paragraph 2, plus 5% to 20%; This increase does not apply to employees
(a) for the duration of the stay of a spouse or spouse outside a country designated as a place of work abroad, exceeding 49 calendar days in the current year for European countries and 63 calendar days in the current year for non-European countries;
(b) if, during the course of work abroad, the spouse has income from dependent activities or as a self-employed person.
(4) Where the employer decides, for security reasons, to evacuate the members of the family of the staff member, any staff member who continues to carry out work at the place of work abroad at exceptional risk shall be entitled to compensation, as referred to in paragraph 2, increased by 20%. The increased compensation shall be payable to the staff member from the date laid down in the employer's decision to evacuate until the date on which the exceptional risk decided on by the employer is lost.
(5) Where staff members incur extraordinary expenses because they are not able to obtain a free basic or secondary education at the place of work abroad (2) at the representative office of the Czech Republic (hereinafter referred to as the "representative office ') or otherwise receive a free suitable primary or secondary education at the place of work abroad, the compensation referred to in the preceding paragraphs shall be increased by the amount of expenditure effectively incurred in accordance with paragraph 6.
(6) The extent of the payment of the extraordinary expenses referred to in paragraph 5 shall be determined by the employer on the basis of his written request, supported by a statement from the representative office. The employer shall pay only the cost of the registration, tuition and trial fees, or the costs of the equivalent. Expenditure on individual or additional teaching, school textbooks and aids, insurance premiums, school clothes, meals, transport to and from school, optional lessons, school events, etc., is not paid by the employer.
(7) Where staff members incur expenditure due to sickness or accident on the part of the staff member or his family members, the compensation referred to in paragraphs 2 to 4 shall be increased by the expenditure effectively incurred in connection with treatment abroad. If the employee or the wife of the employee does not travel to the Czech Republic for the purpose of childbirth, the employer may increase the staff member's compensation on a one-off basis in accordance with § 3 (2) to (4) by up to the amount corresponding to the amount of the usual travel expenses to and from the Czech Republic.
(8) The reimbursement of extraordinary expenses referred to in paragraphs 5 and 7 shall be granted in the currency in which the staff member incurred the expenditure which he is replacing. If this currency is different from the fixed currency and the employer does not have it at his disposal or if he agrees with the employee, he may also compensate the staff member in the specified currency or in the Czech currency. In determining the amount of the compensation, the employer shall use the employee's documented exchange rate of the fixed currency to the currency in which the expenditure was incurred and the rates declared by the Czech National Bank and valid on the day on which the refund was granted.
(9) The reimbursement of the increased cost of living referred to in paragraphs 1 to 4 for the last month of secondment to work abroad shall be granted in a specified currency unless it is made available in a currency agreed upon by the employer with the employee. To determine the amount of the refund, the employer shall use the rates published by the Czech National Bank and valid on the day on which the refund is calculated.
§ 4
Reimbursement of increased clearance expenses
(1) The employer can provide the employee with one-off compensation for proven increased clearance expenses in CZK.
(2) The amount of the compensation referred to in paragraph 1 may not exceed four times the monthly salary to be paid by the employer to carry out work abroad.
§ 5
Reimbursement of travel and accommodation expenses
(1) The employer may provide compensation to the staff member for the costs of travelling to and from the Czech Republic for the purpose of medical examination, childbirth due to illness, injury, leave and burial of the wife or husband, parents or children. For the same reason, the employer can compensate the employee for the cost of travelling to and from another country, up to the amount of the usual travel expenses to and from the Czech Republic.
(2) The employer may also compensate the staff member for the cost of his / her travel, as shown in paragraph 1, incurred by his / her family members, as well as the cost of his / her travel to the Czech Republic immediately after completion of his / her secondary school or travel to another country, up to a maximum of the amount corresponding to the usual travel expenses to the Czech Republic.
(3) The employer may provide the staff member with compensation for the cost of travel from the Czech Republic and for the return of his child studying at the primary or secondary school in the Czech Republic once a year. For the same reason, the employer can compensate the employee for the cost of travelling from another country and back, but not more than the amount of the usual travel expenses from the Czech Republic and back.
(4) The refund referred to in paragraphs 1, 2 and 3 shall be granted in the currency in which the staff member incurred the expenditure which he is replacing. If this currency is different from the stated currency and is not available to the employer or if the employee so agrees, he may also provide compensation to the employee in the specified currency or in the Czech currency. In determining the amount of the compensation, the employer shall use the employee's documented exchange rate of the fixed currency to the currency in which the expenditure was incurred and the rates declared by the Czech National Bank and valid on the day on which the refund was granted.
§ 6
Reimbursement of expenditure relating to the transport of personal goods
(1) The employer may provide compensation to the staff member for the costs of carrying his personal effects and, where appropriate, his family members' personal effects to and from the place of work. The mode of transport shall be determined by the employer.
(2) The employer may, at the level recognised by him, pay both the staff members and the expenditure evidently incurred in respect of the carriage of personal items referred to in paragraph 1 for:
(a) the acquisition of transport packaging;
(b) administrative charges relating to transport,
(c) insurance related to the transport of personal items carried.
(3) The refund referred to in paragraphs 1 and 2 shall be granted in the currency in which the staff member incurred the expenditure which he is replacing. If this currency is different from the stated currency and is not available to the employer or if the employee so agrees, he may also provide compensation to the employee in the specified currency or in the Czech currency. In determining the amount of the compensation, the employer shall use the employee's documented exchange rate of the fixed currency to the currency in which the expenditure was incurred and the rates declared by the Czech National Bank and valid on the day on which the refund was granted.
§ 7
Refunds under this Regulation shall be granted for the first time in respect of the month of March 1994.
§ 8
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.

Annex to Government Decree No 62 / 1994 Coll.
Method for determining the conversion session
The conversion session is the share of the objective conversion rate and the declared CZK exchange rate to the specified currency. The default level of the conversion session, the objective conversion rate, the declared CZK exchange rate for the specified currency and the specified currency are included in this Annex. The employer shall determine the conversion session according to the procedure set out below. The new conversion session shall be used to determine the amount of compensation for the increased cost of living from the first day of the calendar month following its destination.
1. The objective conversion rate is the sum of the 20% change in consumer prices and cost of living in accordance with price documentation (A), the 20% change in consumer prices in accordance with International Monetary Fund (B) data, the 30% change in cost of living in accordance with United Nations (C) data (C) data and the 30% adjustment in purchasing power (D).
2. The coefficient of change in consumer prices and cost of living (A) according to price documentation is determined by the relationship

A = H1 × KaH2 × Kb × ko; where
A is the coefficient of change in consumer prices and cost of living in the country of work,
H1 is the value of the selected goods and services in the country of work in the specified currency for the last month before the new conversion session is determined,
H2 is the value of the same goods and services as in H1 used in the previous determination of the conversion session,
Ka is the declared exchange rate (on the first day of the month) for the last month before the new conversion session,
Kb is the declared exchange rate for the specified currency (on the first day of the month) used in the previous determination of the conversion session,
ko is the objective conversion rate used in the previous determination of the conversion session.
For the determination of the H1 and the H2 values, data on consumer prices of selected goods and services in the country of work shall be used.
3. The coefficient of change in consumer prices (B) according to International Monetary Fund data is determined by the relationship

B = 100 + S100 × k0; where
B is the coefficient of change in consumer prices in the country of work,
S is the change (+ increase, decrease -) of the consumer price level in percentage between the last month before the determination of the new conversion session and the month that was the default at the previous determination of the conversion session.
For determining the value S data on consumer price developments published in the monthly statistical overview of International Financial Statistics of Monetary Fund are used.
4. The coefficient of change in cost of living (C) according to United Nations data is determined by the relationship

C = Z100 × kO USA; where
C is the change in the cost of living in the country of work,
k0 USA is the objective conversion rate of the USA used in the previous determination of the conversion session,
Ž is an index of living costs in the country of work (without housing expenses).
For determining the value The use of current indices, listed in the quarterly statistical information of United Nations Monthly Bulletin of Statistics, comparing the level of living costs in different cities in the world to the level of living costs in New York, which was selected as the basis of the comparison.
5. The coefficient of compensation for purchasing power (D) is determined by the relationship

D = PRo × Kc; where
D is the purchasing power compensation coefficient,
PRo is an objective conversion session in USD calculated as the arithmetic mean of all conversion sessions in USD valid for the previous determination of the conversion session,
Kc is the declared CZK to USD (on the first day of the month) course in the last month before the new conversion session.
The purchasing power compensation coefficient objects to part of the compensation for increased living costs outside the country of work.
Where not all the necessary data are available for the calculation of the objective conversion rate, its value shall be 100% of the value of the change in cost of living (C) calculated in accordance with Article II (4).
1. Where changes in the values of the coefficients referred to in Article II (2) to (4) used in the previous calculation of the objective conversion rate mean an increase in its value by 5% or more, or a decrease in its value by 10% or more, the employer shall determine a new conversion rate.
2. When changing the Czech National Bank's declared exchange rate by 5% or more, the employer will adjust the amount of the objective conversion rate by the same percentage.
In the case provided for in the third sentence of Paragraph 3 (1), the conversion session shall be determined in accordance with Article 3 (1). I to IV, even in this case, the default level of the values referred to in Article VI shall be determined.
Default level of the conversion session, the objective conversion rate, the declared CZK exchange rate for the specified currency and the specified currency (according to the state on 1 September 2005)
Země výkonu prácePřepočítací relaceObjektivizovaný přepočítací koeficientKurz Kč ke stanovené měněStanovená měna
Afghánistán0,49399011,83411823,956190americký dolar
Albánie0,38093011,44984230,057600euro
Alžírsko0,50513412,10108623,956190americký dolar
Andorra0,40311912,11679030,057600euro
Angola0,49448311,84592923,956190americký dolar
Anguila0,45038310,78946123,956190americký dolar
Antigua a Barbuda0,45038310,78946123,956190americký dolar
Argentina0,49943611,96458423,956190americký dolar
Arménie0,47203511,30816023,956190americký dolar
Aruba0,45038310,78946123,956190americký dolar
Austrálie0,68494912,73808618,597130australský dolar
Ázerbájdžán0,50496812,09710923,956190americký dolar
Bahamy0,51045712,22860523,956190americký dolar
Bahrajn0,52143412,49157223,956190americký dolar
Bangladéš0,46654611,17666523,956190americký dolar
Barbados0,53790012,88603523,956190americký dolar
Belgie0,43507913,07743130,057600euro
Belize0,51045712,22860523,956190americký dolar
Benin0,53241212,75456323,956190americký dolar
Bermudy0,54887813,14902623,956190americký dolar
Bělorusko0,38521411,57860830,057600euro
Bhútán0,48850111,70262323,956190americký dolar
Bolívie0,43910210,51921123,956190americký dolar
Bosna a Hercegovina0,36583010,99597230,057600euro
Botswana0,49399011,83411823,956190americký dolar
Brazílie0,47223211,31288023,956190americký dolar
Brunej0,42845210,26407823,956190americký dolar
Bulharsko0,37625011,30917230,057600euro
Burkina Faso0,53790012,88603523,956190americký dolar
Burundi0,51045712,22860523,956190americký dolar
Curacao0,45038310,78946123,956190americký dolar
Čad0,56534413,54348823,956190americký dolar
Čína0,49449711,84626423,956190americký dolar
Dánsko3,64747514,7284314,037980dánská koruna
Dominika0,45038310,78946123,956190americký dolar
Dominikánská republika0,51594512,36007623,956190americký dolar
Džibuti0,53241212,75456323,956190americký dolar
Egypt0,45612310,92696923,956190americký dolar
Ekvádor0,45008010,78220223,956190americký dolar
Eritrea0,48301311,57115123,956190americký dolar
Estonsko0,37500011,27160030,057600euro
Etiopie0,48861411,70533023,956190americký dolar
Filipíny0,42844810,26398223,956190americký dolar
Finsko0,45155813,57275030,057600euro
Francie0,43507913,07743130,057600euro
Gabon0,41996212,62305030,057600euro
Gambie0,40246412,09710230,057600euro
Ghana0,51606812,36302323,956190americký dolar
Gibraltar0,40311912,11679030,057600euro
Grenada0,45038310,78946123,956190americký dolar
Gruzie0,49431211,84183223,956190americký dolar
Guadeloupe0,45038310,78946123,956190americký dolar
Guatemala0,46654611,17666523,956190americký dolar
Guinea0,36309310,91370430,057600euro
Guinea-Bissau0,52494315,77852730,057600euro
Guyana0,49947911,96561423,956190americký dolar
Haiti0,50496812,09710923,956190americký dolar
Honduras0,48301311,57115123,956190americký dolar
Čína - Hongkong0,52113112,48431323,956190americký dolar
Chile0,45623710,92970023,956190americký dolar
Chorvatsko0,38511311,57557330,057600euro
Indie0,45074310,79808523,956190americký dolar
Indonésie0,45608810,92613123,956190americký dolar
Irák0,47796011,45010123,956190americký dolar
Írán0,46665011,17915623,956190americký dolar
Irsko0,44131813,26496030,057600euro
Island0,52976715,92352530,057600euro
Itálie0,42883212,88966130,057600euro
Izrael0,55433413,27973123,956190americký dolar
Jamajka0,51045712,22860523,956190americký dolar
Japonsko76,17720716,8288400,220917japonský jen
Jemen0,42829710,26036423,956190americký dolar
Jihoafrická republika0,47772111,44437523,956190americký dolar
Jordánsko0,43960810,53133323,956190americký dolar
Kajmanské ostrovy0,51045712,22860523,956190americký dolar
Kambodža0,45556910,91369823,956190americký dolar
Kamerun0,52692312,62306823,956190americký dolar
Kanada0,60079212,23126620,358570kanadský dolar
Kapverdy0,39808911,96560030,057600euro
Katar0,46105811,04519323,956190americký dolar
Kazachstán0,45083010,80016923,956190americký dolar
Keňa0,47778311,44586023,956190americký dolar
Kolumbie0,43432110,40467623,956190americký dolar
Komory0,54887813,14902623,956190americký dolar
Konžská republika (Brazzaville)0,58181113,93797523,956190americký dolar
Konžská demokratická republika (Kinshasa)0,48915911,71838623,956190americký dolar
Korea (Korejská lidově demokratická republika)0,38065611,44160630,057600euro
Korea (Korejská republika)0,53262212,75959423,956190americký dolar
Kostarika0,43392810,39526223,956190americký dolar
Kuba0,38081711,44644530,057600euro
Kuvajt0,43977110,53523823,956190americký dolar
Kypr0,39852511,97870530,057600euro
Kyrgyzstán0,46654611,17666523,956190americký dolar
Laos0,49399011,83411823,956190americký dolar
Lesotho0,51594512,36007623,956190americký dolar
Libanon0,50576312,11615523,956190americký dolar
Libérie0,51045712,22860523,956190americký dolar
Libye0,53784712,88476523,956190americký dolar
Lichtenštejnsko0,43507913,07743130,057600euro
Litva0,37414311,24584130,057600euro
Lotyšsko0,38093811,45008230,057600euro
Lucembursko0,43507913,07743130,057600euro
Čína - Macao0,46654611,17666523,956190americký dolar
Madagaskar0,46654611,17666523,956190americký dolar
Maďarsko0,39817111,96806530,057600euro
Bývalá jugoslávská republika Makedonie0,37184211,17667830,057600euro
Malajsie0,42845210,26407823,956190americký dolar
Malawi0,48301311,57115123,956190americký dolar
Maledivy0,47752411,43965623,956190americký dolar
Mali0,43308613,01752630,057600euro
Malta0,41558812,49157830,057600euro
Maroko0,47814911,45462823,956190americký dolar
Martinique0,45038310,78946123,956190americký dolar
Mauretánie0,51594512,36007623,956190americký dolar
Mauricius0,45556910,91369823,956190americký dolar
Mexiko0,46155611,05712323,956190americký dolar
Moldavsko0,39808911,96560030,057600euro
Monako0,43507913,07743130,057600euro
Mongolsko0,41767810,00597423,956190americký dolar
Mozambik0,51594512,36007623,956190americký dolar
Myanmar (Barma)0,46654611,17666523,956190americký dolar
Namibie0,49947911,96561423,956190americký dolar
Německo0,43757713,15251430,057600euro
Nepál0,49399011,83411823,956190americký dolar
Niger0,52143412,49157223,956190americký dolar
Nigérie0,52165512,49686623,956190americký dolar
Nikaragua0,47752411,43965623,956190americký dolar
Nizozemsko0,43507913,07743130,057600euro
Norsko4,32059615,9235133,685490norská koruna
Nový Zéland0,58181113,93797523,956190americký dolar
Omán0,47203511,30816023,956190americký dolar
Pákistán0,45598210,92359123,956190americký dolar
Panama0,46654611,17666523,956190americký dolar
Papua Nová Guinea0,52143412,49157223,956190americký dolar
Paraguay0,46654611,17666523,956190americký dolar
Peru0,44560110,67490223,956190americký dolar
Pobřeží slonoviny0,54338913,01753023,956190americký dolar
Polsko0,39828411,97146130,057600euro
Portoriko0,51594512,36007623,956190americký dolar
Portugalsko a Azory0,41830612,57327430,057600euro
Rakousko0,44204113,28669230,057600euro
Rovníková Guinea0,52143412,49157223,956190americký dolar
Rumunsko0,37237611,19272930,057600euro
Rusko0,41173812,37585630,057600euro
Rwanda0,49399011,83411823,956190americký dolar
Řecko0,42462312,76314830,057600euro
Salvador0,47752411,43965623,956190americký dolar
San Marino0,42883212,88966130,057600euro
Saúdská Arábie0,47958011,48891023,956190americký dolar
Senegal0,39435211,85327530,057600euro
Seychely0,55436713,28052123,956190americký dolar
Sierra Leone0,51594512,36007623,956190americký dolar
Singapur0,45638310,93319823,956190americký dolar
Slovensko0,35918710,79629930,057600euro
Slovinsko0,36343710,92404430,057600euro
Somálsko0,48861411,70533023,956190americký dolar
Spojené arabské emiráty0,46132411,05156523,956190americký dolar
Spojené státy americké0,54887813,14902623,956190americký dolar
Srbsko a Černá Hora0,36583010,99597230,057600euro
Srí Lanka0,47752411,43965623,956190americký dolar
Středoafrická republika0,55436713,28052123,956190americký dolar
Súdán0,51594512,36007623,956190americký dolar
Surinam0,47203511,30816023,956190americký dolar
Svatý Kryštof a Nevis0,45038310,78946123,956190americký dolar
Svatá Lucie0,45038310,78946123,956190americký dolar
Svatý Tomáš a Princův ostrov0,49399011,83411823,956190americký dolar
Svatý Vincenc a Grenadiny0,45038310,78946123,956190americký dolar
Svazijsko0,50496812,09710923,956190americký dolar
Sýrie0,46755211,20076523,956190americký dolar
Španělsko0,40311912,11679030,057600euro
Švédsko4,21794013,5727403,217860švédská koruna
Švýcarsko0,78005614,85897519,048600švýcarský frank
Tádžikistán0,49399011,83411823,956190americký dolar
Tahiti (a další ostrovy Francouzské Polynésie)0,54588913,07742123,956190americký dolar
Tanzánie0,48301311,57115123,956190americký dolar
Thajsko0,44486910,65736623,956190americký dolar
Tchaj-wan0,52113112,48431323,956190americký dolar
Togo0,52692312,62306823,956190americký dolar
Trinidad a Tobago0,48301311,57115123,956190americký dolar
Tunisko0,34605310,40152330,057600euro
Turecko0,37254111,19768830,057600euro
Turkmenistán0,56534413,54348823,956190americký dolar
Uganda0,45556910,91369823,956190americký dolar
Ukrajina0,37226411,18936230,057600euro
Uruguay0,43984510,53701023,956190americký dolar
Uzbekistán0,42841710,26323923,956190americký dolar
Vatikán0,42883212,88966130,057600euro
Velká Británie0,32162813,94751443,365360britská libra
Venezuela0,45038310,78946123,956190americký dolar
Vietnam0,43959810,53109323,956190americký dolar
Zambie0,51045712,22860523,956190americký dolar
Zimbabwe0,42272510,12688023,956190americký dolar
1) Article 2 (3) of Act No. 119 / 1992 Coll., on Travel Refunds.
2) 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. and Act No. 331 / 1993 Coll.

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Regulation Information

CitationGovernment Decree No. 62 / 1994 Coll., on the granting of compensation for certain expenses to staff of budgetary and contribution organisations with a regular place of work abroad
Regulation TypeRegulation
Author-
CollectionCode of Laws
Date of Promulgation31.03.1994
Effective from31.03.1994
Effective until-
Status Valid
The regulation text is for informational purposes only.
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