The Ministry of finance
of 27 June. March 2002
about the Fund for cultural and social needs
Change: 100/2006 Coll. (part)
The Ministry of Finance shall determine in accordance with § 48 para. 6 and section 60 of the Act No.
218/2000 Coll. on budgetary rules and change some of the related
acts (budgetary rules), and according to § 33 para. 4 of law No. 250/2000
Coll. on budgetary rules local budgets:
The subject of the edit
This Decree regulates the rate of formation of the Fund for cultural and social needs
(hereinafter referred to as "the Fund"), additional income and fund management in organization
components of the State and state-subsidised organisations ^ 1) and
subsidised organisations established by territorial self-governing units (hereinafter
"the Czech Republic").
The amount of the Fund's creation
(1) basic allocation, which is made up of the Fund, shall be 1% of the annual volume
the cost of salaries and compensation accounted for salaries or wages and
compensation for wages and remuneration for stand-by duty and on remuneration and other
of the work being done in the context of vocational training on productive
the activities of the pupils to schools.
(2) other income of the Fund shall consist of:
and compensation and) claims from the insurance company related to assets
acquired from the Fund,
(b)) the cash and other donations to the Fund.
(3) the contributory organizations are also income from income fund
rental of recreational and sports facilities, on the operation of
an organization contributes to the Fund.
The management of the Fund
(1) the branch of the State and an organization shall draw up the
the budget of the Fund and provides for the manner of its drawdown. When using the pool
shall act in accordance with the approved budget and can be drawn only from the
expenditure under section 4 to 14. The codecision procedure applies to trade unions
special legislation. ^ 2)
(2) the Fund's resources are stored in a separate account with banks and branches
foreign banks. Transfers of funds to the backup to the base
allocation to the Fund shall be made by the end of the month following
After a month in which to create the Fund occurred.
(3) organizational component of the State and an organization can contribute
only on activities that it organises or cooperates on organisation or shoots from the
other organizational units of the State or a legal or natural person.
Employees in employment, nationals in the staff ratio
the judges, students of secondary vocational schools and schools and pensioners, who
When first moving to a retirement or invalidity pension for disability
the third degree at the organizational units of the State or the contributory
Organization (hereinafter referred to as "employee") and their spouses (species),
^ 2a) partners and their dependent children ^ 3) (hereinafter referred to as "the family")
to provide performance under the first sentence at a price reduced by a contribution from the
(4) the contribution from the Fund may be granted only to the organizational units of the State
or subsidized organizations, which activity completely paid.
(5) The contribution or other payment from the Fund is not a legal right.
(6) the contribution referred to in this order, if the amount is not fixed,
can also be a full cost recovery.
(7) the balance of outstanding loans made to employees pursuant to § 6 and §
11 (1) 2 may be pardoned under the conditions laid down by specific legal
^ 4) Regulation, but not more than the amount of 15 000 Czk can be waived.
(8) all transactions of the Fund, with the exception of social assistance, social
loans and donations, are non-monetary in the form provided by the employees.
Contributions to the operation of the plant, which serves the cultural and social
(1) the EFF may contribute to the operating costs of cultural facilities,
recreational facilities, sports and gym equipment,
rehabilitation equipment, including massages and facilities for leisure
organisational units of the State, and organizations (hereinafter referred to as
"a device used the cultural and social development of employees"), and on the
the operation of the bus, if it is used for the needs of device
cultural and social development of the employees.
(2) the Fund is redeemable for vitamin resources for employees and
contribute to their employees ' flu vaccination, tick-borne encephalitis
and hepatitis A, if it is not to be covered by health insurance.
(3) the EFF may contribute to the facilities to improve working conditions,
on work clothes and shoes, and above the mandatory equipment, uniform
clothing and equipment for sports and hobbies, which is
(4) If the devices are used for the cultural and social development
employees used also for other purposes, it should be a proportion of the costs
to pay the operating expenses of the sources provided for this activity
legislation (e.g. training of staff). ^ 5)
(5) the EFF may contribute to the costs for the temporary use of a device other
organisational units of the State or the people, if it is the cultural and
social development staff.
Acquisition of tangible fixed assets
From the Fund shall be borne by the acquisition of tangible property that is used for cultural and
social needs of employees. ^ 6)
Loans for residential purposes
(1) Employees may be on the basis of a written contract to provide resources of
Fund a loan to:
and) the acquisition of the House or apartment in the ownership or joint ownership for
custom housing, on the composition of the Member share of the cooperative apartment for
custom housing, and on the implementation of the changes to the construction of the House or apartment that
the employee used to own housing,
(b)) the purchase of furnishings,
(c) the unpaid balance of the loan) from the Fund for residential purposes, provided
the previous employer and the unpaid balance of the loan fund
residential purposes of a husband (wife).
(2) loans from the Fund's resources are interest-free and provide for these
terms and conditions:
and it can provide employees) even more loans; the sum of the balances
outstanding loans made by the employees, and new loans under the
paragraph 1 shall not exceed 100 000 Eur, of which referred to in paragraph 1 (b).
(b) the amount of Czk 50 000),
(b) each loan is payable) not later than 10 years from the conclusion of the Treaty on
the loan agreement; the funds from the loan can only be used for direct payment
the purpose of that was agreed in the loan agreement.
(3) if there is a termination of the employment or service, is a loan
due no later than six months from the date of the trial, if it is not in the
the loan agreement provides otherwise.
(4) the loan may not be granted to cover the costs that have already been covered
loan or a loan from banks or branches of foreign banks or other
of the person. The loan cannot be further provide for the settlement of common property
spouses and other heirs of the settlement of property settlement.
The EFF may contribute to their employees ' meals, according to
special legislation. ^ 8)
Holiday and recreation
The EFF may contribute to the employees and their family members to
vacation, including rehabilitation and spa treatment, stays in
their own devices or taken from other organizational units
State or by legal or natural persons, and on tours, in
home and abroad.
Culture, education, physical education and sport
The EFF may contribute to the employees and their family members to
a) tickets for cultural, sports and sporting events, and transport to the
(b)) the costs of cultural, physical education and sports events organized by the
an organizational component of the State or of a contributory organization,
(c) the costs of training courses).
When the reciprocal exchange rekreacích, tours, cultural events and
sports competitions can be, while ensuring reciprocity from the Fund to pay the
subsistence costs of staff of other domestic and foreign
legal entities and natural persons.
Social aid and loans
(1) the Fund shall be a one-time social assistance staff
button is clicked. their closest survivors, in extremely serious cases, and
in the solution of difficult or unexpected social situations. Social
assistance in a particular case may amount to a maximum of $15 000 in cases
natural disaster, disability ecological or industrial accident on
territories in which emergency was declared, not more than 30 000 CZK.
(2) on the basis of a written contract to provide employees to bridge
difficult financial situation of not more than 20 000 an interest free loan of CZK or 50 000
In cases of natural disaster, disability ecological or industrial
accidents to the territories in which the emergency was declared, with a maturity of
within 5 years of the conclusion of the loan agreement. Upon termination of the work or
the service is a loan payable no later than six months from the date of
the trial, if it is not in the loan agreement provides otherwise.
(3) social assistance and loans referred to in paragraphs 1 and 2 shall be provided in
cash in line with the budget of the Fund.
Pension and supplementary pension savings
Organizational units of the State and the State contributory organization can fund
pay for your employees part of the contribution to the pension insurance ^ 9)
or supplementary pension savings ^ 11), but not more than 90% of the amount
the employee has undertaken to pay. Contribution organisations established by territorial
authorities may pay from the Fund for their employees post
pension contributions), or ^ 9 supplementary pension savings ^ 11) or
part of it.
Private life insurance premiums
From the pool you can pay the insurance for the employee portion of insurance premiums
private life insurance on the basis of the insurance contract concluded between the
as an employee of the policyholder and the insurance company, which is authorized to
engage in insurance activities in the territory of the Czech Republic according to the
special legal regulation ^ 9a), but not more than 50% of the amount of the insurance premium,
that the employee has committed to pay, provided that the contract has been
negotiated payment of the insurance benefits after 60 calendar months and
at the same time, first in the age of 60 years.
section 13 of the
The contribution of the Trade Union
The EFF may post a trade union organization, which works with the
organizational units of the State or subsidized organizations, to cover
demonstrable costs, which arise in connection with the performance of
permission resulting from labour legislation.
(1) the Fund can provide employees with benefits in kind or monetary gifts
and an extraordinary activity in) for the benefit of employers in the provision of
personal assistance in case of fire, natural disaster and other emergency
the cases and the activity of the humanitarian and social nature and care for
employees and their family members,
(b)) when working 20 and every other anniversaries of 5 years duration of the work
or employment with the employer; in the work of the anniversary can be
include the duration of employment with other employers. To
work anniversary cannot be included in the performance of work done on the basis of
agreement on work performed outside an employment relationship,
(c)) at life anniversaries of 50 years and every 5 years of age,
(d)) at the first exit to old-age or disability pension for
disability of the third degree.
(2) for the extraordinary activity referred to in paragraph 1 (b). and EFF)
make a donation and other natural persons other than employees.
(3) the total amount of donations may not exceed 15% of the basic allocation.
The undrawn portion of the limit can be transferred to the next year for the same purpose,
over and above the established limit.
(4) the gifts may be granted also to other natural persons or allowance
organizations affected by natural disaster, environmental or industrial
accidents to the territories in which the emergency was declared. On these gifts
does not apply restrictions in accordance with paragraph 3.
Transitional and final provisions, the cancellation
Resources of the Fund created and claim for workers arising from the
loans granted before the effective date of this order shall be construed as
the Fund's resources and claims under this Ordinance.
section 16 of the
Until the entry into force of a special legal regulation with the creation and
the use of the Fund for cultural and social needs for State-owned enterprises ^ 10)
governed by Decree No. 310/1995 Coll. on the Fund for cultural and social needs,
as amended by Decree No. 167/1997 Coll. and Decree No. 314/1999 Coll.
Shall be deleted:
1. Decree No. 310/1995 Coll. on the Fund for cultural and social needs,
2. Decree No. 167/1997 Coll., supplementing the Decree of the Ministry of
Finance No. 310/1995 Coll. on the Fund for cultural and social needs,
3. Decree No. 314/1999 Coll., amending Decree of the Ministry of
Finance No. 310/1995 Coll. on the Fund for cultural and social needs, in
amended by Decree No. 167/1997 Coll.
This Decree shall enter into force on 1 January 2000. May 2002.
Ing. Samantha r in r.
1) § 54 para. 1 of the law No. 219/2000 Coll., on the property of the Czech Republic and
its representation in legal relations, as amended by Act No. 501/2001 Coll.
2) section 225 of the labour code.
2A) Act 115/2006 Coll., on registered partnerships and change
some related laws.
3) § 11 to 16 of Act No. 117/1995 Coll., on State social support, in
amended by Act No. 137/1996 Coll., Act No. 242/1997 Coll. and Act No.
4) section 34 of Act No. 219/2000 Coll.
5) section 68 of Act No. 218/2000 Coll.
6) section 50 of the Act No. 218/2000 Coll.
8) Article. (VI) of paragraph 1. 3 of Act No. 74/1994 Coll., amending and supplementing
the Labour Code No. 65/1965 Coll., as amended, and some
Decree 430/2001 Coll., on the costs of meals and their
payment orders in the organizational components of the State and State-funded
9) Act 42/1994 Coll. on supplementary pension insurance with State contribution
and on amendments to certain acts related to its introduction, as amended by
9A) Act 363/1999 Coll., on insurance and amending certain
related acts (the Insurance Act), as amended
10) § 19 para. 1 and section 23 of Act No. 77/1997 Coll., on the State of the business.
11) Act 427/2011 Coll. on supplementary pension savings, as amended by