Decree No. 76 / 2005 Coll.
Ordinance on the calculation of the difference between pension insurance income and pension insurance benefits expenditure
Valid
Effective from 01.03.2005
76
DECLARATION
of 10 February 2005
determining the method for calculating the difference between the income of pension insurance premiums and the expenditure on pension insurance benefits
The Ministry of Finance provides pursuant to § 36 (3) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 482 / 2004 Coll.:
This decree sets out the method for calculating the difference between the income of pension insurance premiums, including the income of periodic penalty payments and the fines relating to pension insurance ("pension insurance income ') and the expenditure on pension insurance benefits, including expenditure relating to the collection of pension insurance premiums and the payment of pension insurance benefits (" pension insurance expenditure') for the financial year.
The total amount of pension insurance income held in a separate State Budget Account for pension insurance premiums (1) shall be determined from the financial and accounting statements underlying the State Final Account as the sum of the pension insurance income for the relevant budget chapters.
The total amount of expenditure on pension benefits shall be determined from the financial and accounting statements underlying the establishment of the State's final account as the sum of the expenditure on pensions (2) in the budget chapters of those ministries which are the social security authorities under the special legislation (3).
(1) The total amount of expenditure relating to the collection of pension insurance premiums and the payment of pension insurance benefits (hereinafter referred to as "management expenditure") shall be determined as the sum of the administrative expenditure in the budget chapters of those ministries which are the social security authorities under the special legislation (3).
(2) Expenditure on administrative management in the budget chapter of the Ministry of Labour and Social Affairs is calculated as the product of the coefficient 0,9121 and expenditure of the Czech Social Security Administration reduced by
(a) expenditure on pensions;
(b) expenditure on sickness insurance benefits;
(c) expenditure on other social security benefits;
(d) expenditure on payments made under specific legislation4) by the Czech Social Security Administration;
(e) expenditure on joint programmes of the European Union and the Czech Republic with the exception of those relating to pension insurance.
(3) Expenditure on administrative management in the budget chapter of the Ministry of Social Security, with the exception of the Ministry of Labour and Social Affairs, shall be calculated as the product of expenditure on pensions in the relevant budget chapter and the figure calculated as a proportion of the administrative expenditure recorded in the budget chapter of the Ministry of Labour and Social Affairs referred to in paragraph 2 on expenditure on pensions in the budget chapter of the Ministry of Labour and Social Affairs.
The difference between pension income and pension expenditure shall be calculated as the difference between the total amount of pension income determined in accordance with Article 2 and the sum of the total amount of pension benefit expenditure established in accordance with Article 3 and the total amount of management expenditure established in accordance with Article 4.
This Decree shall take effect on 1 March 2005.
Minister:
Sobotka v. r.
1) Article 2 of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 307 / 1993 Coll. and Act No. 160 / 1995 Coll.
2) Paragraph 4 (1) of Act No. 155 / 1995 Coll., on Pension Insurance.
3) § 3 of Act No. 582 / 1991 Coll., on the Organisation and Implementation of Social Security, as amended by Act No. 307 / 1993 Coll., Act No. 320 / 2002 Coll. and Act No. 436 / 2004 Coll.
4) For example, Government Decree No. 622 / 2004 Coll., on the provision of a supplement to the pension to alleviate certain injustices caused by the Communist regime in the social field, Act No. 261 / 2001 Coll., on the provision of a one-off sum of money to participants in the national struggle for liberation, political prisoners and persons for racial or religious reasons concentrated in military labour camps and amending Act No. 39 / 2000 Coll., on the provision of a one-off amount to members of Czechoslovak foreign armies and allied armies between 1939 and 1945.
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Regulation Information
| Citation | Decree No. 76 / 2005 Coll., establishing the method of calculating the difference between the income of pension insurance premiums and the expenditure on pension benefits |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.02.2005 |
|---|---|
| Effective from | 01.03.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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