Act No. 98 / 1948 Coll.
Law on the concentration of pension insurance for private employees in higher services and on certain other measures in the field of public social insurance
Valid
Effective from 12.05.1948
98.
Law
of 15 April 1948
on the concentration of pension insurance for private employees in higher services and certain other measures in the field of public social insurance.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
About concentrating pension insurance.
(1) Pension insurance of employees who are responsible for alternative institutions pursuant to Article 103 of the Law of 21 February 1929, No 26 Coll., on pension insurance of private employees in higher services, as amended by the regulations amending it (the "Pension Act"), or to holders of insurance under the Government Decree of 9 February 1933, No 33 Coll., on pension insurance of private railway employees, as well as all persons who are insured under their Statutes or in fact, in the Czech and Moravian Silesian countries, unless otherwise provided for, from 1 January 1948 to the General Pension Institute in Prague, and as regards employees in higher mining services (§ 1 of the Act of 6 March 1947, No 44 Coll., on Horni Pension Insurance). The scope of the pension insurance obligation of private railway employees remains subject to existing legislation.
(2) The Pension Institute of Private Railways in Brno is hereby repealed on 31 December 1947. On the same day, the replacement characteristics of the replacement constitution (Section 103 of the Pension Act) and the Pension Institute of the Exhibition will cease to exist. Studénko-Šmberg local tracks (§ 7 v. nařízení č. 33 / 1933 Coll.). The Pension Fund of Electric Railways of the Capital City of Prague loses its replacement property on 31 December 1945. The date in the previous provisions shall be deemed to be the date of liquidation in accordance with the other provisions of this Act. However, on a proposal from the participating institutions and the General Pension Institute, the Minister of Social Welfare may, on an official notice in cases of special consideration, appoint an earlier date of liquidation. The Minister for Social Welfare shall declare the date of end of the liquidation in the Official Journal, unless otherwise provided for in this Act.
(1) The following provisions shall apply to the liquidation of the institutions (holders of insurance) referred to in Section 1, paragraph 2, unless otherwise specified in the following paragraphs:
1. For insured persons who were insured on the day of liquidation and for pensioners who were retired on that day, the General Pension Institute shall receive a remuneration corresponding to the claims that those insured persons and pensioners would have received if they had been insured with the General Pension Institute for the entire period of the allowance under § § 12 to 14 of the Pension Act; the remainder of the capital is surrendered to the payment institution, where the conditions set out in paragraphs 13 to 28 of this Act are met, following several such supplementary institutions, to ensure the remaining claims under the statutes of the liquidating institution (the carrier of insurance). For the payment to the General Pension Institute, according to the previous sentence, private employees in higher services who were insured on 31 December 1946 and became compulsory insurance under Act No. 44 / 1947 Coll. In dubious cases, the supplementary institution to which the remainder of the assets are transferred shall be designated by the Ministry of Social Welfare.
2. Clause 1 also applies to persons who have withdrawn from insurance before the date of liquidation, if the transfer amount under § § 113 to 115 of the Pension Act or the amount under the Government Decree of 19 December 1940, No 96 Coll. of 1941, on transfers in social insurance (provision) was not issued for them, and if their claims were neither disposed of nor otherwise. However, the Disciplinary Institution (carrier of insurance) will only pay the General Pension Institute if they have withdrawn from the insurance after 31 December 1928 and were alive on the date of liquidation, lived in the Czechoslovak Republic and did not benefit from the pension.
3. The amount and method of payment to be granted under provisions 1 and 2 of the General Pension Institute shall be determined by the Minister for Social Welfare. The calculation shall be carried out on the basis of the figures contained in the Government Decree of 16 January 1931, No 10 Coll., on the amounts of transfers and the General Pension Institute and Replacement Institutions, as amended by the Government Decree of 10 April 1939, No 3 Coll. The amount of the remuneration shall be determined from the aggregate amount calculated in accordance with the provisions laid down in the preceding sentence by a uniform percentage, as determined by the Minister for Social Welfare after the hearing of the General Pension Institute and the Union of Pension Institutions. This percentage will be determined on the basis of the payment of claims from statutory pension insurance by the replacement of the General Pension Institute on the date of liquidation. The remuneration of persons referred to in No 2 shall be reduced accordingly, given the likelihood of their re-entry into insurance under the Directives issued by the Minister for Social Welfare. However, the total remuneration may not be less than the sum of the payment provisions for the statutory part of the pension of the winding-up institution (the insurance holder).
4. From the payment referred to in Article 3, the amounts which have been paid to the State under the relevant provisions shall be deducted if they have not yet been paid by the State, in particular payments under the Act of 13 December 1945, 156 Coll., on pension allowances from public social insurance, the Law of 13 December 1945, 157 Coll., on one-off allowances for pensions from public social insurance, the Act of 5 March 1946, No 47 Coll., on the abolition of injustices and certain protection measures in the field of public social insurance, or the Law of 30 January 1947, No 17 Coll., on the recognition of rights acquired with foreign social insurance holders; in such cases, the State shall pay the corresponding amounts to the General Pension Institute. Reimbursements shall be made, as far as possible, by proportional parts of all the assets of the winding-up institution (the carrier of insurance), valued in accordance with directives issued by the Ministry of Social Welfare. The property shall be valued on the basis of the general value on the date of liquidation.
(2) The overall settlement referred to in paragraph 1 is subject to approval by the Ministry of Social Welfare.
(3) The persons referred to in paragraphs 1, 1 and 2 have claims against the General Pension Institute which they would have obtained if they had been insured with the General Pension Institute throughout the period attributable to § § § 12 to 14 of the Pension Act or under other regulations.
(4) If, in the event of liquidation under the provisions of paragraphs 1, 1 and 2, the remainder of the assets are transferred to several additional institutions, the Ministry of Social Welfare shall decide to allocate the remuneration for the rights of insured persons and pensioners between the different institutions.
(1) Employers of insured persons who, on the date of liquidation, were covered by the insurance policy relating to the institutions (holders of insurance) referred to in Section 1 shall also be required to register such employees with insurance at the supplementary establishment. They shall also be obliged to provide these employees with claims with a supplementary establishment exceeding those of statutory pension insurance at least as much as they did with the winding-up institution (the carrier); in so doing, the burden on employees must not be impaired compared to the burden imposed on them by the statutes of the liquidating institution (the carrier of insurance) and the burden on employers must be equal to at least the current financial obligations reduced by the employer's share of the pension scheme. If there are several additional institutions, the provisions of Paragraph 2 (4) shall apply mutatis mutandis. In dubious cases, the Ministry of Social Welfare will decide.
(2) Paragraph 1 shall not apply to the staff members referred to in Section 4.
(1) The Pension Fund of the Electric Railways of the City of Prague (hereinafter referred to as "the Fund") will cease to have spare properties on 31 December 1945. The capital of Prague takes over all claims of insured persons and pensioners as well as all assets at the date of liquidation.
(2) Employees insured with the Fund until the date of its liquidation shall be exempt from the pension insurance obligation from 1 January 1946. The same applies to:
(a) contract staff and staff in a regulated service who entered into employment with the capital city of Prague before the application of this law, provided that and if their employment would be subject to insurance under the fund's statutes in force on the date of liquidation;
(b) employees who enter into employment with the capital city of Prague for the effectiveness of this Act if and if they would otherwise be subject to pension insurance for private railway employees.
(3) The City of Prague shall, unless otherwise provided for in this Act, guarantee the staff referred to in paragraph 2 the same normal pension rights as its employees of the same or similar service and pay groups exempted from the pension insurance obligation.
(4) The pension arrangements of the employees referred to in paragraph 2 shall be carried out in the special Pension Fund of the employees of the Transport Enterprises of the City of Prague. The statutes issued by the Central National Committee of the Capital City of Prague shall be adjusted by these staff members, taking account of the provisions of this law.
(5) The contribution period which the staff referred to in paragraph 2 have received from the Fund shall be fully included in the pension arrangements of the capital city of Prague. In addition, they shall be credited with service, military, war, private and other periods, which are attributable to the entitlement and the amount of the rest (provision) salaries according to the regulations applicable to the pension arrangements of the employees of the capital city of Prague, unless it is already counted according to the first sentence.
(6) The Statutes of the Pension Fund of the employees of the Transport Companies of the City of Prague must provide the participants with all rights and entitlements guaranteed by the Statutes of the Pension Fund of the Employees of the Electric Railways of the City of Prague, valid on the day of its liquidation, and must have no more adverse provisions than those of public pension insurance.
(7) The benefit, calculated according to the statutes of the Pension Fund of the employees of the Transport Undertakings of the City of Prague with the corresponding allowances, must in no case be lower than the benefit to which the employee would be entitled under the Statutes of the Pension Fund of the employees of the Prague Electric Railways in force on the date of liquidation, with the corresponding allowances.
(8) The employees of the capital city of Prague whose membership of the fund expired before the date of liquidation and for which the obligation to issue the transfer amount under the rules on transfers in public social insurance (provision) was not required, may, if their claims are retained, apply for voluntary continuation of insurance with the General Pension Institute under the conditions laid down in § 28 of Decree-Law No 96 / 1941 Coll. no later than 3 months after the publication of the Act. In such a case, the amount of the transfer shall be issued from the winding-up of the Fund at an amount reduced by the results of the actuarial balance, but at least the remuneration of the General Pension Institute. The same applies to persons who voluntarily continued insurance with the Fund on the date of liquidation.
(9) The pensions which have been challenged before the publication of this law are recalculated by the capital of Prague with effect from the date of the idea of retirement, but first from the date of liquidation of the fund, according to the rules applicable to pension arrangements for the employees of the capital of Prague. Payment of pension payments, including all allowances, shall be settled on newly awarded retirement (provision) salaries with all allowances. If the total of the recalculated resting (provision) salaries, including any addition to the above-mentioned pension with the corresponding allowances, would not have been achieved, the resting (provision) salaries shall be supplemented to that level. The date of liquidation shall cease payment of any pension allowance.
(10) The pension beneficiaries referred to in paragraph 9 shall also be entitled to be credited to the service, military, war, private and other periods, which shall be eligible for the entitlement and the amount of the repayable (provision) salaries under the rules applicable to the pension arrangements of the staff of the capital of Prague, unless the contribution period already credited to them in the Fund is the same. The increase resulting from such netting shall be granted at the earliest from the date of liquidation. If a state contribution for the period of military service during the war has been granted to the contested pensions in accordance with the provisions of the Pension Act, the State contribution thus granted shall be accounted for with an increase resulting from the netting of military and war services. If the increase resulting from the offsetting of military and war services would be lower than the State contribution paid under the provisions of the Pension Act, the initial assessment of this military service during the war will remain in force.
(11) If the pension was awarded before the decree of this Act was published pursuant to Government Decree No. 96 / 1941 Coll., the current principal carrier of insurance will receive the principal for those parts of the pension which he was obliged to pay under those regulations by the present participating carrier of insurance, as set out on the date of publication of this Act.
(12) Until the next legal adjustment of the total asset settlement resulting from the provisions of this paragraph, the responsible national enterprise shall pay the energy capital of Prague:
(a) resting (provision) salaries paid in accordance with the previous provisions after the date of liquidation to pensioners who were mainly employed in active service in the nationalised part of the former electrical undertakings of the capital of Prague, or survivors of those pensioners;
(b) resting (provision) and, where applicable, other salaries awarded under the Statutes of the Pension Fund to employees of the Transport Enterprises of the Capital City of Prague to employees of the former Electric Enterprises of the Capital of Prague, who performed work in that national energy undertaking and their survivors;
(c) the amounts, issued by the City of Prague under the rules on transfers in public social insurance (provision), for the persons referred to in (a) and (b) and for the persons referred to in (a) in the cases referred to in paragraph 11.
(13) The staff referred to in paragraph 2 who would otherwise be subject to sickness insurance for private workers in higher services shall remain, except for other sickness insurance insurance for private employees in the Sickness Insurance Scheme. The same applies to the current pensioners of the fund and to the beneficiaries of the resting (provision) salaries from the Pension Fund of employees of the Transport Companies of the Capital City of Prague.
(1) The following provisions shall apply to employees of stateless private railway services who have been insured at the Pension Institute of Private Railways in Brno from 1 January to 31 December 1947:
1. Employees recruited into the services of Czechoslovak State Railways are members of the Pension Fund of Czechoslovak State Railways employees from the date of nationalisation.
2. The Railway Administration will guarantee these employees the same normal pension rights as those of its employees exempted from the pension insurance obligation. The period of contribution received by these employees at the Pension Institute of Private Railways in Brno is fully included in the pension arrangements of Czechoslovak State Railways employees.
3. The Railway Administration shall use for the benefit of the employees listed under No 1 any difference between the premium reserves of the Private Railways Pension Institute in Brno on the date of nationalisation and the premium reserves on the same date, needed to set off the period under the provisions of Clause 2, the sentence of the second sentence and calculated in accordance with the tables set out in the Government Decree of 21 December 1937, No 273 Coll., on the use of transfer amounts of public insurance (provision) in a service exempted from the pension obligation.
4. In order to secure the claims of the persons referred to in No 1, the Pension Institute of Private Railways in Brno shall hand over to the Government a proportion of its assets.
(2) The provisions of paragraph 1 shall apply mutatis mutandis if the private runway became nationalised after 31 December 1947.
(3) Detailed provisions for the implementation of paragraphs 1 and 2 shall be issued by the Ministry of Social Welfare in agreement with the Ministry of Finance and Transport.
The Ministry of Social Welfare will abolish the Association of Pension Institutions (Section 112 of the Pension Act) and declare its annulment in the Official Journal. The names, rights and obligations of the Union shall be transferred to the Association of Additional Institutions (Section 31).
(1) In the period from the date of liquidation until the date of establishment of the supplementary establishment to which the remainder of the assets will be transferred (in the next "liquidation period '), the General Pension Institute and the Pension Institute which liquidate the Institute (the carrier of insurance) shall exercise its powers. In doing so, it follows its statutes in force on the date of liquidation, taking into account the general provisions of the Pension Act.
(2) During the liquidation period, the liquidating institution (carrier of insurance) also prescribes insurance premiums, as well as any other remuneration under its statutes, in force on the date of liquidation, in which the general pension institution benefits from insurance premiums under the general provisions of the pension law.
(3) Only the difference remaining after deduction of the benefits which are due under the general provisions of the Pension Act is attributable to the benefits of the Additional Institute.
(4) During the period of liquidation, the liquidating institution (the carrier of insurance) shall also decide on all the ratios that arose before 1 January 1948, in accordance with the rules in force at the time when those ratios arose.
(5) All measures and decisions of the winding-up institution (the insurance holder) addressed to the interested parties shall be delivered to them in writing (notices). The general provisions of the Pension Act shall apply to appeals against such measures, unless otherwise provided for in this law.
(1) The Disciplinary Institution (carrier of insurance) is obliged to communicate to each insured person, within 18 months of the date of publication of this Act, the number of deductible contribution months obtained in each class under the Pension Act until the date of termination of the Institute (carrier of insurance), as well as all other information relevant for the calculation of insurance benefits under the Act and the Statutes.
(2) An appeal may be lodged against the measure referred to in paragraph 1 with the liquidating institution (the carrier of insurance) within a period of one month in the Czech and Moravian-Silesian countries to the Regional National Committee, Slovakia to the mandated interior. However, at the initiative of the appeal lodged against this notice, it is not possible to re-rule on facts which have already been decided.
The General Pension Institute is obliged to take over a proportion of the employees of the surrogates and pension insurance holders of private rail employees, corresponding to a proportion of the remuneration paid to it by each institution. The additional institution to which the remainder of the assets will be transferred pursuant to Paragraph 2 (1), (1), (1) shall be obliged to take over the other employees of the liquidated establishment (the holder of the insurance). The association of supplementary institutions (§ 31) is obliged to take over employees of the Union of Pension Institutions. Beneficiaries shall retain the rights acquired in the current service relationship. In cases of dispute, the Ministry of Social Welfare shall decide.
(1) Paragraph 2, 3, 7 and 8 apply mutatis mutandis to pension insurance for higher benefits in Slovakia, with the following derogations:
1. The guarantee of the remaining higher claims shall be made by means of an addition to the Central Social Insurance Agency in Bratislava.
2. The conditions of this supplementary insurance, for which the provisions of Sections 15, 27 and 28 apply mutatis mutandis, as well as the premium rates, are approved by the Ministry of Social Welfare after the hearing of the Social Welfare Officer. The statutes issued by the Ministry of Social Welfare after the hearing of the Social Welfare Officer shall lay down the details.
3. This supplementary insurance is carried out by the Central Social Insurance Company in Bratislava in an economic and accounting capacity in a special department.
4. The current insurance of journalists for higher benefits at the Central Social Insurance Agency in Bratislava remains intact.
(2) In disputes concerning supplementary insurance benefits under paragraphs 1, 1 and 2, the insurance court alone shall decide (Section 134 of the Pension Act).
More detailed provisions for implementing the provisions of Sections 1 to 3 and Sections 6 to 10 shall be issued by the Ministry of Social Welfare after hearing the General Pension Institute and the Union of Pension Institutions.
(1) The legal acts, documents and official acts required to transfer rights and obligations under the provisions of Sections 1 to 10 are exempt from charges. Real estate transfers are exempt from municipal benefits from the increase in property value.
(2) The equivalent liability to real estate transferred or transferred pursuant to the provisions of § § 1 to 10 to the General Pension Institute or any additional institution shall be transferred to those new owners on the date on which the transfer became the first day of the calendar quarter, otherwise the first day closest to the following calendar quarter.
(3) On the proposal of the acquirer of assets pursuant to § § § § § § 2, 4 and 5, the library court shall register the transfer of ownership and other rights of the holders of insurance referred to in § 1 to the appellants with reference to this law.
(a) Additional institutions.
(1) The Minister for Social Welfare may recognise as supplementary institutions a provision facility (pension funds, cash funds, etc.) which provides benefits similar to those under the rules on public pension insurance, provided that the entitlements are secured according to the principles of actuarial provision.
(2) The Additional Institute is a legal person.
(3) The heading of the member of the payment institution, as well as the rights and obligations of its members and pensioners, in the case of their survivors, determine the statutes which require the approval of the Ministry of Social Welfare for their validity; its approval shall be subject to amendments to those Statutes.
(4) If at least part of the assets of the provision equipment have been made by the employer, or if obligations have been imposed on him by the statutes, the application for recognition as a supplementary establishment shall be accompanied by the employer's consent. However, the employer's consent shall not be required if it is for the establishment of a bonus institution to which part of the insurance cover of the replacement or pension insurance holder of private rail employees is transferred. The previous provisions also apply to the amendment of the Statutes; however, if there is a bonus institution for employees of several employers, the agreement of the professional associations in which employers are obliged to be associated is sufficient.
(5) For staff of each undertaking who, as a result of nationalisation, has taken over collective staff who have previously been insured with several repealed replacement institutions, a single supplementary establishment shall be set up, unless a common supplementary establishment for employees of several undertakings is established. For private rail employees, a common additional fee institution shall be established.
(6) The provisions of the Statutes approved by the Ministry of Social Welfare, as well as any resolutions, measures and decisions taken in the framework of the Statutes, are binding on members and pensioners of the Institute and their survivors.
Voluntary continuation of insurance with a surcharge institution is permissible and is subject to the provisions of the Statutes.
(1) The following provisions shall apply to transfers of members of supplementary institutions:
(a) If the insured person becomes a member of a supplementary pension scheme, the holder of the public pension insurance scheme shall issue a supplementary premium reserve, which shall be entered into at the collective rate and, if the insured person so requests, also a supplementary premium reserve, which shall be entered into at the individual rate. If the holder of a public pension insurance scheme for such an insured person has also received other amounts for higher entitlements other than the transfer amount (insurance) for legal claims which he has not yet used to increase his claims, he shall also issue those amounts to a supplementary institution.
(b) If membership of a supplementary pension institution is lost and the former member enters into compulsory insurance with the holder of public pension insurance again, the supplementary pension institution shall, if no entitlement to an invalidity pension has been established in accordance with its statutes, issue a premium reserve to the holder of public pension insurance on the date of termination of the membership for rights under the statutes. However, if a former member of a supplementary establishment becomes a member of another additional establishment, the premium reserve shall be issued by way of derogation from the provisions of the previous sentence to that additional establishment.
(c) If membership of a bonus institution and the former member enters into employment excluded from the insurance obligation of public pension insurance, the supplementary pension institution shall issue the premium reserve referred to in point (b) to a new employer.
(2) The obligation to issue the amounts referred to in paragraph 1 shall arise on the date on which membership of the additional establishment takes place, on the date of entry into insurance with the holder of the public pension scheme, after the date of entry into employment exempted from the insurance obligation of the public pension scheme.
(3) If a former member has applied for a voluntary continuation of insurance with a bonus institution, the transfer obligation shall only arise on the date of the cessation of the voluntary continuation of insurance.
(4) If the transferred insured person receives an invalidity or old-age pension, an obligation to transfer on the date of the cessation of that pension shall arise for reasons other than those of the pensioner's death if the conditions laid down in paragraph 1 (a), (b) or (c) are still fulfilled on that date.
(5) The amounts to be paid in accordance with the provisions of the preceding paragraphs shall be remunerated at 4% from the date on which the transfer obligation arises.
(6) The payment institution shall use the amount received pursuant to paragraph 1 (a) or (b) to set off the period for which it was issued as a Member time. If this amount is not sufficient to fully pay for such netting and if it is not added to the amount required, the claims shall be reduced accordingly. If this amount exceeds the necessary remuneration, the remainder shall be used to increase entitlements.
(7) The beneficiary of public pension insurance shall use the premium reserves which he receives under paragraph 1 (b) to provide additional insurance at the rates for the additional insurance of the transfer amount on transfer.
(8) The employer to whom a premium reserve has been issued in accordance with paragraph 1 (c) shall apply to him pursuant to the rules on the use of amounts issued at transfers from public pension insurance to a job excluded from the insurance obligation. If such a staff member is subsequently transferred to a job setting up a public pension insurance obligation, the employer shall, at the same time as the amount which he is obliged to issue under the rules on transfers in public pension insurance (provision) and the amount which he has accepted under paragraph 1 (c).
All rights to benefits under the Statutes shall be declared at the appropriate additional establishment and the necessary documents shall be attached.
(1) All measures and decisions of the Additional Institute relating to the rights or obligations governed by the Statutes and addressed to interested parties shall be notified to them in writing (notices).
(2) The provisions of the Regulations on public pension insurance relating to measures, their service and appeals against them apply mutatis mutandis.
The rules on public pension insurance apply mutatis mutandis to the way in which insurance is paid, its maturity, the right of deduction, the obligations of employers, the liability for insurance and its recovery.
In the bodies set up for staff, staff members shall have at least half the representation. Employees' and employers' representatives must also be insured at the same time. The President shall be elected by the staff representatives.
If, in the case of a supplementary institution set up for employees of several undertakings, the company has ceased to be members of its employees in a supplementary establishment, the additional establishment shall, instead of the sums referred to in Article 15, issue a proportion of its assets to the holders of public pension insurance or to the holders of public pension arrangements.
The supplementary institutions shall co-operate in the implementation of public pension insurance. The Ministry of Social Welfare may, after hearing the holder of public pension insurance, transfer to supplementary institutions to carry out certain public pension insurance tasks. The beneficiaries of the public pension scheme are co-operating in the performance of insurance with supplementary institutions.
(1) Additional institutions are subject to supervision by the Ministry of Social Welfare; the provisions on public pension insurance apply mutatis mutandis to their management (capital disposal, recovery of claims due and under). The supplementary institutions are required to submit annually to the Ministry of Social Welfare within the prescribed time limit prescribed in the form of statements on the state of insurance and the results of the management.
(2) The Ministry of Social Welfare is responsible for the supervision of the bonus scheme for private rail employees in agreement with the Ministry of Transport.
At the latest at the end of each third year, supplementary institutions must compile an insurance-mathematical balance sheet, drawn up using the numberof public pension insurance and submit it with all the tools needed for examination, to the Ministry of Social Welfare no later than the end of June of the following year. If the actuarial balance shows a deficit which cannot be considered temporary, the additional body is obliged to agree on the measures necessary for the recovery and may, for that purpose, also decide on the reduction of pensions already paid. If it is a supplementary institution set up for employees, the employer's burden must be at least equal to that of insured persons and pensioners. The rehabilitation measures, which are definitively approved by the Ministry of Social Welfare, are legally binding on members and pensioners of the Institute and their survivors. The Ministry of Social Welfare may issue more detailed provisions on the form in which the balances are to be presented.
The Minister for Social Welfare may lay down detailed provisions on the conditions for recognition as a supplementary institution and on the conduct of supervision. It may also order the merger of several additional institutions in a single additional institution, hearing the participating supplementary institutes.
(1) The Ministry of Social Welfare may appeal for recognition as a supplementary institution
1. if the conditions of the law are no longer fulfilled,
2. If a bailout was not carried out, it was necessary in accordance with § 24, within the prescribed period.
(2) An additional institution, the recognition of which has been withdrawn by the Ministry of Social Welfare or which has ceased to exist, transfers its assets to secure the rights of members and pensioners
1. to another additional establishment, after several additional institutes; or
2. to a beneficiary of public pension insurance, after several holders of public pension insurance for the purpose of the conclusion of supplementary insurance, or
3. Part of the supplementary pension scheme (bonus schemes), part of the holder (s) of public pension insurance.
(3) The last administrative authorities of the liquidating paying agency shall decide which of the methods referred to in paragraph 2 shall apply. The resolution requires the approval of the Ministry of Social Welfare. If the assets are surrendered to several institutes, the equity shares shall be determined in proportion to the value of the rights of the transferring members and pensioners.
(1) All acts and instruments required for the establishment, modification and discussion of the relationship between the supplementary institutions between each other, between the supplementary institutions on the one hand and the holders of public social insurance, the authorities, employers, insured persons, pensioners, medical institutions and doctors on the other hand, the legal ratios arising from those ratios, as well as the proceedings in the insurance judiciary, are exempt from charges in respect of the insurance relationship covered by this law, except for the insurance charges. Additional institutions to which the remainder of the assets have been transferred pursuant to Paragraph 2, paragraphs 1, 1 and 2 shall also be exempt from these provision fees.
(2) Transfers of insurance assets of supplementary institutions shall be exempt from charges.
(3) The provisions on the fee equivalent provisions applicable to the assets of holders of public social insurance shall apply mutatis mutandis to the exemption of the variable assets of the supplementary institutions from the fee equivalent and to the exemption in the fee equivalent for the property of the supplementary institutions. The equivalent liability to real estate transferred or transferred as a result of the transfer of insurance assets shall be transferred to new owners on the date on which the transfer became the first day of the calendar quarter, otherwise the first day closest to the following calendar quarter.
(4) Additional schemes shall be exempt from special income tax and rent tax in the same way as public social insurance holders.
(5) Benefits paid by supplementary institutions under this Act shall be exempt from the tax on rent.
(6) Buildings or parts of buildings of supplementary institutions are exempt from tax by households like buildings (parts of buildings) of public social insurance holders.
(7) The exemption from turnover tax applies mutatis mutandis to the additional institutions to which the remainder of the assets have been transferred pursuant to Paragraph 2 (1), (1), (1) and (2), as for the holders of public social insurance.
Additional institutions to which the remainder of the assets have been transferred pursuant to Paragraph 2, paragraphs 1, 1 and 2 shall comply with the following additional conditions:
(a) The Statutes of the Admission Institute must oblige employers to insure all their employees who would be required to be insured under the Pension Act or under Decree-Law No 33 / 1933 Coll. in the version resulting from amendments and additions made until 31 December 1946;
(b) the statutes of the payment institution must guarantee, in whole, claims at least at the level specified in Article 3;
(c) entitlement to benefits must not be subject to stricter conditions than those laid down for similar benefits by the provisions on public pension insurance;
(d) the amount of the premium, if it is payable to the insured person, shall not depend on his age or on his health and family status.
(b) Equipment.
(1) Providing that the staff are entitled to support staff in the event of sickness, invalidity or old age, or their widows and orphans, provision facilities may be recognised by the Ministry of Social Welfare as pension (support) funds, provided that they provide workers with benefits (support), even if they are not fully covered by actuarial principles. The members of the pension (support) fund must be all employees of the enterprise required to be insured in the event of invalidity and old age.
(2) Paragraph 13, paragraphs 2 and 3, paragraph 4, first sentence, paragraphs 20, 23, 25 and 27, paragraph 5 apply mutatis mutandis.
(1) Providing that the establishment and the statutes of which have been taken before the publication of this Act by the Supervisory Authority to knowledge pursuant to § 121 of the Pension Act or § 258 of the Law of 9 October 1924, No 221 of the Coll., on the insurance of employees in the event of illness, invalidity and old age, as amended by the Regulations amending it and supplementing it (hereinafter referred to as the "Insurance Act"), are regarded as pension funds in accordance with § 29, provided that they comply with the conditions laid down therein.
(2) Changes to the statutes of the provision facilities which do not yet give members legal entitlement to benefits (aid) require the approval of the Ministry of Social Welfare in the future. The Ministry of Social Welfare may order the conversion of such facilities into pension funds pursuant to § 29. To this end, the Ministry of Social Welfare may also appoint new administrative bodies for the provision facility, taking into account proposals for a unified trade union organisation.
(c) The Union of Additional Institutions.
(1) Additional institutions are obliged to be associated in the Association of Additional Institutions (the Union).
(2) The Union is a legal person.
(3) The Union belongs in particular to:
(a) defend the interests of supplementary institutions;
(b) the effect of harmonising insurance rules for supplementary institutions and establishing uniform practice for those institutions;
(c) to ensure the proper management of the charging institutes and to carry out their administrative and accounting revisions;
(d) providing professional information to supplementary institutions;
(e) to provide supplementary institutions with certain actions relating to the implementation of insurance;
(f) co-investors in the deposit of capital of supplementary institutions, in particular in the joint purchase of securities and in the conclusion of joint loans;
(g) collect and process statistical data on the activities of supplementary institutions.
(4) The association is subject to supervision by the Ministry of Social Welfare and its management is subject to control by the Supreme Accounting Audit Office. The provisions on public pension insurance apply mutatis mutandis to the deposit of the Union's assets.
(5) The Minister for Social Welfare may use the Union's synergies in overseeing supplementary institutions.
(6) The provisions relating to the administration of the Union, the management of its cases, the contributions for its purposes, its assets and the settlement of disputes which may arise from the relationship between supplementary institutions and the Union include its statutes subject to approval by the Ministry of Social Welfare; The same approval shall be subject to amendments to the statutes.
(7) If the Union is destroyed, its assets may be used only with the consent of the Ministry of Social Welfare, and only for the purposes of the supplementary institutions.
(8) Members of the Union may, under the conditions laid down in its statutes, be provided with a provision provided for in Sections 29 and 30 of this Act.
(9) The function of the Association of Additional Institutions is exercised in Slovakia by the Central Social Insurance Office in Bratislava. It shall set up an Advisory Council on Pension Excellence.
Final provisions.
The provisions of Section 103 to 112, Articles 119 to 121 of the Pension Act and Section 258 of the Insurance Act are hereby repealed.
Until 31 December 1949, the existing supplementary institutions are obliged to adapt their statutes to the provisions of this law.
The scope of this Act is essentially exercised by the Minister (Ministry) of Social Welfare in Slovakia through the delegate (delegate) of social care, which is governed by decisions and directives issued by the Minister (Ministry) of Social Welfare.
This Act shall take effect on the day of its publication; It shall be carried out by the Minister for Social Welfare in agreement with participating members of the Government.
Dr Beneš v. r.
Gottwald v. r.
Erban v. r.
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Regulation Information
| Citation | Act No. 98 / 1948 Coll., on the concentration of pension insurance of private employees in higher services and on certain other measures in the field of public social insurance |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.05.1948 |
|---|---|
| Effective from | 12.05.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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