Decree No. 98 / 1985 Coll.
Decree of the Federal Ministry of Labour and Social Affairs on regulating wage resources
Valid
Effective from 01.01.1986
Zobrazeno prvních 200 z celkem 259 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
98
DECLARATION
Federal Ministry of Labour and Social Affairs
of 25 October 1985
on regulating wage resources
The Federal Ministry of Labour and Social Affairs provides, pursuant to § 43 (1) of Act No. 133 / 1970 Coll., on the competence of federal ministries, in agreement with the State Planning Commission, the Federal Ministry of Finance, the Ministry of Labour and Social Affairs of the Czech Socialist Republic, the Ministry of Labour and Social Affairs of the Slovak Socialist Republic, the State Bank of Czechoslovakia and the Central Council of Trade Unions:
Scope
(1) This Order applies
(a) to production units or other similarly organised economic units (hereinafter referred to as "production units"), 1)
(b) socialist organisations which are not grouped into a production unit;
(c) to socialist organisations which are grouped into a production economic unit under the responsibility of the central authority of the Czech Socialist Republic or the Slovak Socialist Republic, if that unit is deployed in the territory of both Republics,
(d) to socialist organisations which are grouped into a production unit, if the competent central authority so decides, depending on the degree of integration of management functions in the production unit;
(e) public authorities and other bodies of procedure.
(2) This decree does not apply to cooperative organisations of cooperative cooperatives, cooperative agricultural organisations, undertakings established jointly by socialist organisations and foreign entities, and to the Revolutionary Trade Union Movement.
(3) Social organisations with the exception of their undertakings and economic establishments shall not be subject to the provisions of Part Two to Part Four of the Order, but shall be subject to the provisions of those parts relating to the tasks of the bodies superior to undertakings and to the economic facilities of social organisations and to the provisions of Sections 22 and 23.
(4) For the purposes of this decree:
(a) an economic organisation of a state undertaking, a production unit, a state economic organisation which is not grouped into a production unit, a foreign trade undertaking, a cooperative with the exception of a housing cooperative, a cooperative undertaking, an undertaking and an economic establishment of a social organisation and another organisation, provided that it operates in accordance with principles similar to those of a state economic organisation;
(b) a budgetary organisation other than a state organisation, provided that it operates under similar principles as a budgetary organisation;
(c) a contribution organisation of an organisation which manages, under the budget involved in the financial relationship (contribution or contribution), the national budget, the national committee budget or another budget;
(d) the economic, budgetary and contribution organisations referred to in points (a) to (c);
(e) by a superior body, the body which manages, directly or through another body of the organisation within its competence, and, for organisations within the competence of the national committees, the national committee which manages the organisation and the national committee of the higher level;
(f) Central Authority of the Central Authority of the State Administration, Regional National Committee, National Committee of the City of Prague, National Committee of the Slovak Socialist Republic of Bratislava, Central Council of Cooperatives, Association of Cooperatives, Central Body of the Social Organisation, Central Committee of the National Front and another body (organisation) which performs the tasks of the Central Authority.
(5) For the purposes of this Decree, an economic organisation is also a state economic organisation which is grouped into a production unit, if it is covered by this Decree [paragraph 1 (c) and (d)]. In this case, the competent authority shall be the production unit.
(6) The provisions of this Decree, which apply to contributory organisations, also apply to housing cooperatives. In agreement with the Ministry of Finance, Prices and Wages of the Czech Socialist Republic or Slovak Association of Housing Cooperatives in agreement with the Ministry of Finance, Prices and Wages of the Slovak Socialist Republic, the Czech Association of Housing Cooperatives may determine for which housing cooperatives are subject to the provisions of this Order which apply to economic organisations.
WAGES
(1) Wage means are the means used by organisations to pay for work and to provide certain additional services directly related to the work and similar activities of natural persons. Includes
(a) salary and compensation allowances granted on the basis of employment and similar services provided on the basis of employment and membership;
(b) appropriations for remuneration for work and, where appropriate, similar transactions provided on the basis of a relationship other than work, teaching, service and membership relationship;
(c) the amounts reimbursed by organisations to other organisations for the performance referred to in points (a) and (b);
(d) amounts corresponding to basic salaries in cases where youth during the preparation period for work, pupils of secondary vocational schools and special vocational schools (hereinafter referred to as "vocational training centres") and other persons who are not legally related to the organisation (for example, members of military departments, persons from rehabilitation institutions, workers from foreign organisations, etc.) are engaged in the organisation of work managed or secured by the organisation (wage value of the work); in the course of the work of vocational training pupils in the period of professional development, members of the military departments and persons from the rehabilitation facilities, the wage value of the work shall include the amount corresponding to the other components of the salary and the compensation of wages.
(2) Organisations shall not be obliged to include in the means of payment referred to in paragraph 1 (a) and (b) if they are reimbursed from the means of payment of other organisations; If these transactions are included in the means of pay, they shall be excluded when the amount reimbursed is received.
(3) Where organisations provide the transactions referred to in paragraph 1 (a) and (b) and pay them in part or in full in a currency other than the Czechoslovak currency, only amounts paid in the Czechoslovak currency shall be included in the payment appropriations.
(1) Salary appropriations are part of the costs of organisations, with the exception of the remuneration fund (Section 11).
(2) Other personnel costs of organisations shall include means of pay corresponding to:
(a) the remuneration and performance referred to in Article 2 (1) (b) and the amounts reimbursed to other organisations for the payment of such remuneration and performance;
(b) the amounts refunded to other organisations to pay compensation if, in addition to such compensation, the wages of the workers concerned are not recovered;
(c) the wage compensation granted to the staff member of the organisation and the amounts reimbursed to other organisations for payment of such compensation.
CORRECTION OF WAGES
Standards and wage limits
(1) The amount of the wage resources and, where applicable, the amount of each part of the organisation's wage resources is defined by mandatory standards or limits for each year in the five-year national plans for the development of the national economy and the five-year economic plans, unless otherwise provided for in the tasks of developing national plans for the development of the national economy (hereinafter referred to as the "State plan").
(2) The standards define the dependency of the amount of wage resources or, where appropriate, of the individual parts of the organisation's wage resources on the results of their activity, expressed in terms of adjusted performance (2) or other indicator (decisive indicator), in the form of:
(a) the share of these funds in the determining indicator (level standards); or
(b) the increase in these funds in fractions of a percentage of their baseline for one percent of the increase in the determining indicator against its baseline (incremental normative). The initial state of the determining indicator is the expected amount (expected fact) of that indicator for the previous year when drawing up the State and Economic Plan; if the actual amount of the determining indicator for the previous year deviates from the expected one, the organisation shall adjust the economic plan by the end of the first quarter at the latest, the starting point being the actual amount of the determining indicator for the previous year. The expected and actual level of the determining indicator is adjusted by organisational and methodological effects and by the actual level also by the impact of the price change in the plan. The starting point of wage resources is their applicable volume (Paragraph 10), which corresponds to the initial position of the determining indicator not adjusted for those effects, without deductible and deductible amounts. The applicable volume of wage resources is adjusted by organisational and methodological effects.
(3) The limits are defined directly by the amount of the wage resources and, where appropriate, by the individual parts of the wage resources.
(4) If the standards or limits are not provided for in the State Plan, they shall be determined by the Central Authority in the Economic Plan in an agreement with the Federal Ministry of Labour and Social Affairs and the State Planning Commission and, as regards project, engineering and economic organisations of research and development bases, in an agreement with the State Commission for Scientific, Technical and Investment Development; If the central body within the competence of the Czech Socialist Republic or the Slovak Socialist Republic is in agreement with the Ministry of Finance, Prices and Wages of the Czech Socialist Republic and the Czech Commission for Planning and Scientific and Technological Development or the Ministry of Finance, Prices and Wages of the Slovak Socialist Republic and the Slovak Commission for Planning and Scientific and Technological Development (hereinafter the "relevant Ministry of Finance, Prices and Wages' and the" relevant Planning Commission ').
(1) The State plans shall provide for the economic organisations of the standards or wage limits and the minimum proportion of the remuneration of the fund from the planned volume of wage resources and for the budgetary and contribution organisations to the wage limits. The incremental standard is set at one or two rates (basic and preferential). The discounted rate shall apply to the increase in the determining indicator adopted in the annual economic plan ("the plan ') above the increase resulting from the five-year economic plan and, where appropriate, from the tasks to be carried out for the development of the annual economic plan.
(2) In accordance with the level of the wage resources defined for the relevant organisations in the State Plan and the manner in which it is defined, the superior authorities shall set in the economic plan the standards or limit on the wage resources and the minimum proportion of the fund's remuneration from the planned volume of the economic organisations' wage resources and the limit on the wage resources for budgetary and contribution organisations. In determining the standard of wage resources, the superior authorities shall use the determining indicator used for this purpose in the State Plan. In addition to the incremental normative, it also provides for the obligation to reduce wage resources below their initial level (per percentage of which also by one percentage) when the determining indicator falls below its initial level.
(3) In relation to the standard of wage resources, the superior bodies shall determine the subordination of the indicator; in the event of non-compliance, the planned amount of wage resources will be reduced (Paragraph 10 (2)). The indicative indicator shall be selected from the indicators to be applied in accordance with the arrangements for the development of the State Plan for the control and evaluation of the implementation of the economic plan of the relevant organisations.
(4) The competent authorities shall not be required to establish a subordinate indicator if this is agreed by the Federal Ministry of Labour and Social Affairs and by the State Planning Commission or by the relevant Ministry of Finance, Prices and Wages and by the relevant Planning Commission, and if the project and engineering organisations and economic organisations of the research and development bases under the responsibility of the federal central bodies, including the State Commission for Scientific, Technical and Investment Development.
(5) In relation to the level standard of wage resources, the superior authorities shall determine the conversion rates expressing the ratio in which the planned volume of wage resources is recalculated at the time of exceeding and failing to comply with the plan of the relevant indicator. The conversion rates shall be set at a numerical value lower than one for exceeding the plan of the determining indicator and for failing the plan of the determining indicator and at one for failing the plan of the determining indicator.
(6) According to the arrangements for the development of the state plan, the authorities shall determine the tolerances for the standards and wage limits.
(7) On the basis of the prescribed standard or limit on wage resources, the determining indicator and the minimum proportion of the remuneration fund from the planned amount of wage resources, the supervisory authorities and the organisation shall draw up wage plans (Section 7) which are part of their economic plan.
Breakdown of wage reserves
(1) In establishing the standards and wage limits, the competent authorities establish a breakdown reserve in the wage plan to cover the need for wage resources which cannot be included in the relevant standards and limits. The breakdown reserve is created in such a way as not to weaken the material involvement of the workers of organisations.
(2) The amount of the breakdown reserve shall be determined by the difference between the amount of the wage resources resulting from the standard or the limit of those resources established by the superior body for the organisations in its field of competence and the amount of the wage resources resulting from the standards and the limits set by the superior body for those organisations.
(3) The breakdown reserve is used by the superior authorities until the time set for changes to the wage plan (Section 8 (4)) for the additional breakdown or may be tied to organisations by the end of the year. However, the competent authorities may not use the breakdown reserve for an additional breakdown or tie it in so far as this would mask the shortcomings in the activities of the organisations, in particular the effect of the failure to comply with the plan of the determining and conditional indicator.
(4) The competent authorities, which have established a breakdown reserve in the determining indicator (they have envisaged a higher plan for the determining indicator), may use this reserve without changing the planned volume of the organisation's wage resources if:
(a) the sum of the planned amounts of wage resources resulting from the standards and limits established by the superior body for all organisations within its competence shall not exceed the planned amount of wage resources resulting from the standard established by the superior body for those organisations;
(b) the reasons for such a procedure are not shortcomings in the activities of the organisations, in particular due to the failure to implement the plan of the determining indicator.
(5) The tied roster reserve shall not be used until the reasons for which it was bound have been waived. However, the competent authorities may use this reserve for an additional breakdown to the organisations for which they tied up the reserve.
(6) Organisations may, when defining the level of wage resources for lower levels of management (hereinafter referred to as "the organisational unit '), create and use the breakdown reserve mutatis mutandis in accordance with the provisions of paragraphs 1 to 5.
(7) The competent authorities and organisations shall keep a record of the creation and use of their breakdown reserves.
Organisation wage plan
(1) The annual volume of wage resources corresponding to the standard or limit of such appropriations shall be divided by the economic organisation in the annual wage plan into wage funds without the remuneration fund and into the remuneration fund in such a way as to comply with the minimum proportion of the remuneration fund from the planned amount of wage resources determined by the superior authority. The two parts of the wage appropriations shall be subdivided into quarters. For the same periods of time, the organisation shall divide the planned annual amount of the determining and contingent indicator, if determined by the superior authority. Within the planned volume of wage resources without a remuneration fund, the planned amount of other personnel costs shall be set separately.
(2) The annual volume of wage resources corresponding to the limit of these appropriations shall be allocated by the budgetary and contribution organisations in the annual wage plan to each quarter. Within the planned volume of wage resources, the planned amount of other personnel costs shall be separately defined.
(3) When allocating wage resources for each quarter (paragraphs 1 and 2), the organisation shall take into account factors affecting the need for wage resources in the relevant quarter. The remuneration fund may be divided equally by the economic organisation in each quarter.
(4) The wage plan, which contains indicators for checking compliance with the standards and the limits on wage resources, broken down by period of the year in an increasing manner, shall notify the economic and contribution organisations to the supervisory authority and the competent authority of the State Bank of the Czechoslovak or other monetary institution with which they are related (hereinafter referred to as "the Bank") no later than 10 calendar days after the end of the period for which the check is carried out; they also notify the wage plan resulting from the change (Section 8).
Changes to the wage plan
(1) The competent authorities will reduce the standards on wage resources laid down for organisations if the actual price evolution of products, services and the work of these organisations deviates from that foreseen in the economic plan and allows organisations to obtain more wage resources without merit. They may also change the levels of the standards or wage limits
(a) when changing the level of the standard or the wage limit laid down for the relevant range of organisations in the State Plan; they may make such a change only for a reason for which the level of the normatics or the limit of the wage resources in the State Plan has changed and, to the extent that such change is made,
(b) when using the roster reserve (Paragraph 6 (3)) to cover the need for wage resources not included in the standard or limit of such funds.
(2) The planned level of the determining indicator for the year in question and the level standards for the year in question, as well as for the subsequent years of the five-year period, is regulated by the authorities responsible for the impact of the price change on the plan. However, due to price changes, they do not adjust the planned volume of wage resources for the year in question.
(3) If, after the deadline set for the adoption of the plan of acceptance for the year in question, the planned level of the determining indicator for economic organisations setting the standard, the authorities shall amend the planned volume of wage resources to these organisations in proportion to the conversion rates applicable to the overrun or failure of the plan of the determining indicator. It shall, in the same proportion, amend the planned amount of wage resources for these organisations.
(4) Rates of standards and limits on wage resources, including the amounts of the relevant indicators and, where appropriate, other quantitative dependencies, and the resulting volume of wage resources, as well as their breakdown in each part and for each period of the year, may be amended in the economic plans only until the last day of the period covered by the amendment, unless otherwise specified in the arrangements for the elaboration of State plans.
(5) The competent authorities and organisations shall keep records of changes to the wage plan.
Evaluation of wage developments
(1) In the course of the implementation of the plan, the organisation assesses on a quarterly basis on the basis of the applicable volume of wage resources (Section 10) whether it has exceeded the standard or the wage limit over the period from the beginning of the year.
(2) The organisation exceeds the normative or wage limit if the amount of wage resources settled for the period concerned is higher than the applicable amount of wage resources ("excess wage resources").
(3) The organisation shall save wage resources against their standard or limit if it does not allocate to the Fund the full amount by which the applicable amount of wage resources exceeds the amount of wage resources settled for the relevant period to be paid into the cost ("wage savings').
(4) The competent authority shall assess whether the standards and wage limits for all organisations and, where appropriate, their groups do not exceed their scope on the basis of a comparison of the sum of savings and the sum of the overruns of individual organisations. The standards and wage limits shall not be exceeded if the sum of the overruns is not higher than the sum of the savings of the organisations and of all the breakdown reserves of wage funds that are not tied, with the exception of the breakdown reserves of the organisations' wage funds.
(1) The applicable volume of the organisation's wage resources is a summary
(a) the converted volume of the means of pay or the planned (uncalculated) volume of the means of pay, provided that the superior authority determines to the organisation the limit of such means;
(b) the amounts attributable;
(c) deductible amounts.
(2) The planned volume of wage resources is recalculated by the economic organisation, depending on the overrun or failure of the plan of the determining indicator, the failure of the plan of the determining indicator and the conversion rates. In the absence of a plan of decisive or conditional indicator, the economic organisation shall reduce the planned amount of wage resources by a maximum of eight per cent.
(3) The economic organisation setting the incremental standard will apply this standard instead of the conversion rates. However, in the absence of a plan for the determining indicator, the standard shall be applied only up to a percentage of the non-compliance corresponding to the planned increase in the determining indicator against its baseline percentage. For a further failure to implement the plan of the determining indicator, the planned amount of wage resources is reduced by the same ratio (by one percent).
(4) The economic organisation shall exclude, when recalculating (paragraph 2), from the implementation of the plan of the determining indicator amounts which express losses under the specific rules on non-bone-based labour (3) and the additional levy imposed for breach of price regulations or for the application of price handicaps or as a result of price measures, provided that such contributions do not affect the level of the determining indicator. (4) Amounts expressing losses from non-bone labour shall be excluded by the economic organisation up to a maximum of two percent of output.
(5) The competent authority may decide that the organisation shall not recalculate the planned amount of other personnel costs and shall include, in the applicable amount of wage resources, the recalculated amount of wage resources without other personnel costs and the planned amount of such costs.
(6) The amounts attributable under paragraph 1 shall be:
(a) released from the reserve of wage resources of the State Plan;
(b) tied to the wage reserve of the superior body;
(c) tied to or used by the remuneration fund to complement the organisation's financial resources;
(d) rewards for discoveries, inventions, improvements, designs, solutions to thematic tasks, etc., provided during previous periods of the year, which exceed one fifth for the whole year and during the year a proportion of one fifth of the total volume of such remuneration provided during the previous five-year plan;
(e) corresponding to the reserve dissolved in the evaluation period which the organisation has created in recent years in the cost of paying premiums and remuneration for the tasks of the science and technology development plan and other long-term tasks, if it records the reserve created by each task;
(f) corresponding in budgetary and contribution organisations to the funds transferred by economic organisations from the remuneration fund to those organisations [Paragraph 11 (3) (c)],
(g) laid down by the Federal Ministry of Labour and Social Affairs or by the competent Ministry of Finance, Prices and Wages of the Republic in an agreement with the Federal Ministry of Labour and Social Affairs for the employment of disabled people with reduced working capacity, for less than the specified consumption of noble fuels and electricity, for products of high technical standards and quality that are not affordable, for interest-rate bonification, or for other socially desirable results.
(7) The deductible amounts referred to in paragraph 6 (d), (e) and (g) need not be identified and included by the organisation in the applicable volume of wage resources, unless it considers this appropriate.
(8) The deductible amounts referred to in paragraph 1 shall be:
(a) exceeding last year's salary;
(b) the corresponding reserve created by the organisation during the evaluation period in the cost of paying premiums and remuneration for the tasks of the science and technology development plan and other long-term tasks in the coming years;
(c) applied by a superior body to budgetary and contribution organisations for failure to fulfil their tasks;
(d) laid down by the Federal Ministry of Labour and Social Affairs or by the competent Ministry of Finance, Prices and Wages of the Republic in an agreement with the Federal Ministry of Labour and Social Affairs for higher than the specified consumption of noble fuels, for products of low technical standards and quality which are not cost-effective, for interest penalties or other socially undesirable results.
Remuneration fund
(1) Economic organisations may, up to the amount of the amount by which the applicable amount of wage resources exceeds the amount of wage resources charged for the period in question to be paid into costs, create a fund of remuneration by allocation from financial resources.
(2) The Fund of Rewards is complementary to the subsidies granted under the reserve of state-owned funds or to the reserve of state-owned funds of the State Commission for Scientific, Technical and Investment Development and the relevant Planning Commission to stimulate the successful solution and implementation of the tasks of the State-owned Science and Technology Development Plan, or the breakdown reserves of senior bodies, and to transfer from the fund of remuneration of other organisations and from the fund of material export stimulation, where appropriate in accordance with the decisions of the Federal Ministry of Labour and Social Affairs from other funds.
(3) Economic organisations from the remuneration fund
(a) pay workers the share of economic results, remuneration according to wage regulations for the application of wage forms, (5) except for the special annual remuneration provided for in the work of chemical carcinogens, stabilising remuneration for the work of explosives and remuneration for the management of service vehicles (6), and equivalent performance for the pupils of vocational education in the period of professional development;
(b) pay managers the premium (remuneration) for the annual work results and the target remuneration;
(c) pay to workers, in accordance with their own decision, the premiums or part of them and to pupils of vocational training in the period of professional development, similar transactions;
(d) transfer amounts to the remuneration funds of their organisational units and to the rest of their funds;
(e) transfer amounts to other organisations where such organisations have been responsible for the results of their activities.
(4) Economic organisations participating in important construction works may transfer from the fund of remuneration to the fund of investors' remuneration the amount to be paid in cash for the development of the workers' initiative provided by the investor under the conditions laid down by the construction trade union board in agreement with those organisations.
(5) In the remuneration fund, economic organisations shall, unless otherwise specified, bind the amount needed to increase the applicable amount of wage resources [Paragraph 10 (6) (c)] in such a way as to show as little as possible that this volume is exceeded or not at all.
(6) In the remuneration fund, economic organisations need not tie the amounts which they have added to the fund under paragraph 2 and which they have not yet used. The amounts tied to the remuneration fund referred to in paragraph 5 shall be used by the economic organisations at the end of the year to supplement the financial resources.
(7) Economic organisations may use from the remuneration fund referred to in paragraphs 3 and 4 only an amount which is not tied, unless otherwise determined further (Paragraph 19a (3)). Only the amount left in the remuneration fund at 31 December of the preceding year which they did not have to use to supplement the financial resources may be used to pay the share of the economic results and the annual (remuneration) premiums of senior management for the previous year.
(8) The balance of the remuneration fund shall be transferred by the economic organisations to the following year.
(9) Budget and contribution organisations may create and use a fund of remuneration, as decided by the Federal Ministry of Labour and Social Affairs in an agreement with the Federal Ministry of Finance and, if they are the bodies of the Central Authorities of the Czech Socialist Republic or the Slovak Socialist Republic, also in an agreement with the competent Ministry of Finance, Prices and Wages and with the organisations of the National Committees, with the agreement of the relevant national committee.
Measures for exceeding wage resources
(1) An organisation which, pursuant to Article 9 (2), exceeds the wage resources
(a) carry out an analysis of the causes of overshoot and, on the basis of that, take measures to eliminate those causes and to compensate for overshooting;
(b) limit, until such time as the wage overruns are met, their consumption, in particular by not transferring workers to a higher tariff grade within the same function, increasing basic wages for workers, unless the wage regulations give rise to an increase and increasing the amount of personal evaluation appropriations;
(c) reduce annual remuneration to managers in accordance with the provision rules;
(d) inform the collective of workers, in cooperation with the trade unions, of the shortcomings identified, their causes and the measures taken;
(e) notify the measures taken to the supervisory authority and the bank no later than one month after the date on which the wage overruns are detected.
(2) The measures referred to in paragraph 1 (a) to (d) shall apply within the production unit in its organisational units which, according to the rules laid down by the production unit (Paragraph 13), exceeded the wage resources and to the Directorate-General.
(3) If the organisation referred to in Article 9 (2) exceeds the wage resources, the superior body
(a) discuss the causes of exceedance and the measures taken, assess the effectiveness of the measures taken and, where appropriate, impose additional measures on the organisation, including measures to review and adjust the standards of labour consumption (7), and notify the Bank; in the event of repeated wage overruns, ask the bank to cooperate in the negotiation of its causes;
(b) reduce the annual remuneration to the head of the organisation in accordance with the provision rules and shall not authorise the payment of an advance on such remuneration.
Adjusting wage resources in production units
(1) For a period of five years, the production units, where this decree applies only to them, lay down rules for regulating and checking compliance with wage resources within the production units. In establishing the rules, they shall be based on the provisions of this Order and, where appropriate, other provisions. The rules shall ensure that:
(a) they were applied in determining the applicable volume of the unit's wage resources, the deductible amount referred to in Article 10 (6) (d), (e) and (g), if applicable in determining the applicable volume of the unit of production wage resources (Article 10 (7)), and the deductible amount referred to in Article 10 (8),
(b) be excluded from the implementation of the plan of the determining indicator referred to in Article 10 (4) when calculating the planned volume of wage resources of the organisational units from the amounts of losses from non-bone labour and the additional levy imposed for breach of price regulations or for the application of price handicaps or as a result of price measures, unless such contributions affect the level of the determining indicator;
(c) the funds are allocated to the fund of the remuneration of organisational units according to their entitlements and, if they cannot be met, according to the ratio of the entitlements of all organisational units to the amount allocated to the fund of the production unit's remuneration pursuant to Article 11 (1);
(d) are supplemented, depending on the transfer of the funds from the fund, by the physical stimulation of exports to the fund of the production economic unit, also by the funds of the organisations involved in the provision of export tasks, and, according to their share of the output of the production unit in the export, the organisational units had a prior commitment of at least 70% of the funds transferred from the fund to the fund of the physical stimulation of exports to the fund of the production unit;
(e) the measures provided for in Article 12 have been implemented in organisational units which exceed the means of pay, even if the production unit of the standard or the limit referred to in Article 9 (2) does not exceed; such measures may be waived by the production unit if they fully satisfy the requirements of the organisational units which save the wage resources for the creation of their fund by the transfer of funds from the production unit's remuneration fund.
(2) Organisational units of the production unit constitute a remuneration fund from resources transferred by the production unit from its remuneration fund [Paragraph 11 (3) (d)]; in so doing, the rules laid down by the production unit shall be followed. The funds of the remuneration fund shall be used by those organisational units mutatis mutandis in accordance with the provisions of Sections 11 (3) (a), (b), (c) and (e) and 11 (4) to (8).
(3) Organisational units shall pay similar benefits to the workers of the premiums or part of them from the fund and to the pupils of the vocational training centres during the period of professional development, if the production unit so decides.
(4) The means of wages of the Directorate-General for Production of the Economic Unit, which are considered to be a superior body for the purposes of this Order (Paragraph 1 (5)), shall be regulated in accordance with this Order and, where appropriate, other provisions,
(a) the decisive and contingent indicator expresses the results of the activity of the production unit;
(b) the measures provided for in Article 12 (1) shall apply in the event of exceeding the Directorate-General's wage resources and the measures provided for in Article 12 (1) (b) and (c) also, if the standards and limits of wage resources in total for all organisations (Article 9 (4)), which are grouped into a production unit; In addition, the Directorate-General shall not pay any share of the economic results.
Special procedures for regulating wage resources
(1) Central authorities may, in agreement with the Federal Ministry of Labour and Social Affairs and the State Planning Commission or the relevant Ministry of Finance, Prices and Wages and the relevant Planning Commission,
(a) establish for economic organisations, instead of the standard of wage resources (Section 5 (2)), the standards of wage resources without a remuneration fund and the standards of the fund of remuneration, if they are interested in increasing the dependence of wage resources on the efficiency of the management of the organisations concerned, or the limit of wage resources without a remuneration fund and standards of the fund of remuneration, if they are interested in excluding from the organisations concerned the dependence of wage resources on the volume of production or services (overall performance) and encouraging only the interest in the efficiency of the economy;
(b) establish for economic organisations, instead of the limit of wage resources (Paragraph 5 (2)), a limit on wage resources without a remuneration fund and the standards of the remuneration fund to maintain the dependence of wage resources on the efficiency of the management of the organisations concerned;
(c) establish, for economic organisations, a decisive indicator for the standard of wage resources without a remuneration fund and, where appropriate, the standard for the remuneration fund and, where appropriate, the indicative indicator and conversion rates;
(d) to use, in determining the standard of wage resources (Section 5 (2)), a determining indicator other than that used for this purpose in the State Plan;
(e) establish standards for economic organisations for means of pay or parts thereof, which do not include means of pay spent in connection with the putting into service of new capacities, and define separately the amount of such means by limit;
(f) establish, for organisations with a wage limit, a decisive indicator and, where appropriate, a conditioning indicator and conversion rates;
(g) establish for organisations separately the limit of other personnel costs or the limit of any part of them and, where appropriate, the determining indicator and conversion rates,
(h) to direct the wage resources of the Directorate-General of the Production Unit, which is considered to be a superior body for the purposes of this Decree (Section 1 (5)), depending on the results of the activity not only of the production unit but also of the Directorate-General as a separate organisation.
(2) The procedure referred to in paragraph 1 may be followed by the central authorities for project and engineering organisations and research and development bases which are also within the competence of the federal central authorities in the agreement with the State Commission for Scientific, Technical and Investment Development and for budgetary and contribution organisations in the agreement with the Federal Ministry of Finance, and by the central authority of the Czech Socialist Republic or the Slovak Socialist Republic in the agreement with the relevant Ministry of Finance, Price and Wages.
(3) The authorities shall not determine the minimum proportion of the remuneration fund from the planned amount of the wage resources for economic organisations, which shall be laid down by the regulations of the remuneration fund. In addition to the standard of the remuneration fund, it is not necessary to establish a conditioning indicator.
(4) For budgetary organisations subject to systemisation, the competent Ministry of Finance or, under its instructions, the superior authority shall also determine the limit of other personnel costs and the limit of wage resources which those organisations may apply to the basic salaries of the selected staff (function).
(5) The applicable volume of wage resources in economic organisations to which the supervisory authority determines the standard or limit of wage resources without the remuneration fund and the standard of the remuneration fund [paragraph 1 (a) and (b)] is the sum of:
(a) the converted amount of the wage resources without the remuneration fund or the planned (non-calculated) amount of the wage resources without the remuneration fund, provided that the supervisory authority determines to the economic organisation the limit of those funds;
(b) the recalculated remuneration fund;
(c) the amounts attributable;
(d) deductible amounts.
(6) The applicable volume of wage resources in organisations to which the superior authority determines the determining factor for the limit of wage resources [paragraph 1 (f)] is the sum of:
(a) the converted volume of wage resources;
(b) the amounts attributable;
(c) deductible amounts.
(7) Organisations to which a superior authority determines separately the limit of other personnel costs or the limit of any part of them (paragraph 1 (g)) shall convert the planned volume of such costs or some parts of them separately (separately from other parts of the wage resources) depending on the fulfilment of the plan of the determining indicator and the conversion rates, if the superior authority determines the limit. The recalculated amount of other personnel costs or parts thereof shall be included in the applicable volume of wage resources.
(8) In the absence of a plan for the determining or contingent indicator, it shall reduce:
(a) the economic organisation, the planned amount of wage resources without the remuneration fund and the planned remuneration fund, separately and by no more than eight per cent each time;
(b) the contribution organisation shall also have a maximum of eight per cent of its planned wage resources.
(9) An economic organisation which recalculates the planned amount of wage resources without the remuneration fund and the remuneration fund shall, pursuant to Article 10 (4), exclude individual amounts from the implementation of the plan of the determining indicator only if the planned amount of wage resources is not covered by the remuneration fund.
WAGE CONTROL
(1) The management of wages shall include the planned control of the effectiveness and compliance with wage regulations and other measures implementing the wage policy ("wage control '). The wage check shall be carried out within the scope of their responsibility by organisations, senior bodies, the Federal Ministry of Labour and Social Affairs, the competent Ministry of Finance, Prices and Wages and other central authorities. When carrying out wage checks, they shall follow the generally applicable principles. 8)
(2) The Federal Ministry of Labour and Social Affairs, the competent Ministry of Finance, Prices and Wages, the other central authorities and the superior authorities are methodically managing the wage control, determining its focus and also laying down the procedure for the planning and evaluation of wage control. The procedure shall provide for wage checks to be carried out at least once every three years in each organisation.
(3) Organisations, senior bodies and central authorities assess the results of wage checks and use them to improve their own activities as well as those of subordinate organisations and bodies. The organisation shall report on the evaluation to the supervisory authority, the supervisory authorities of the central authority and the central authorities of the Federal Ministry of Labour and Social Affairs or the competent Ministry of Finance, Prices and Wages.
(1) The Bank's economic functions
(a) participate in ensuring wage developments according to the intentions of the State Plan by applying its economic instruments (loans, interest); affect the applicable volume of wage resources,
(b) check subsequently whether economic and contribution organisations comply with standards and wage limits; apply credit and interest penalties against the organisation in cases of exceeding wage resources (Paragraph 9 (2)); it may also apply such penalties if, according to its findings, the organisation does not comply with the provisions of Part Two of this Order.
(2) The Bank shall carry out the tasks referred to in paragraph 1 in respect of the organisational units which are grouped into a production unit if they are considered to be an economic organisation for the purposes of this Decree (Section 1 (5)). In other cases, they shall be provided if agreed with the production unit.
COMMON, TRANSITIONAL AND FINAL PROVISIONS
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Federal Ministry of Labour and Social Affairs No. 98 / 1985 Coll., on regulating wage resources |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.12.1985 |
|---|---|
| Effective from | 01.01.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0