the Federal Ministry of labour and Social Affairs
of 30 March 2004. January 1991
on the definition of the content of labor resources
Change: 24/1992 Sb.
The Federal Ministry of labour and Social Affairs provides under section 123
paragraph. 1 (b). and the labour code, in), amended by Act No. 3/1991:
This Decree shall apply to legal persons entitled to the business
activities, ^ 1) natural persons engaged in business activities, ^ 2)
budgetary and contributory organizations and civic and leisure associations
^ 3) (hereinafter referred to as "the Organization").
(1) Labour resources are, which are used by the Organization to
the remuneration of the work, or that they spend in direct connection with the working
and similar activities of individuals on the basis of their legal relation to
the organization. Include resources, of which organization to be reimbursed
and wages and compensation of wages), based on the employment relationship and
similar services provided on the basis of the staff member and the ratio,
(c) with the exception of severance pay) compensation provided to workers in the mining industry
According to specific rules, or ^ 4) pay compensation and similar services,
(d)) of the remuneration or similar services, provided on the basis of the
other than work, and a member of the ratio,
(e)) the amounts that the Organization shall reimburse to other organizations to pay for performance
referred to in points (a) to (d))) (e.g. reimbursement of compensation wages
provided when the release of the workers to the performance of public functions, to
the fulfilment of civil obligations and other acts in the general interest, refunds
the wage settlement in the transition of workers to a new job in
connection with the implementation of rationalization and organizational measures,
button is clicked. for additional refunds, where employers agree).
(2) the remuneration for work and similar services [paragraph 1 (c) (d))]
in particular, the
and the rewards for work) agreements on work performed outside an employment relationship,
(b)) pay (activity) provided by the specific provisions in
cases where there is no working relationship to the Organization (e.g., the rewards for
opinions by experts, the rewards to residents of social care work
the activities of the Institute during operation, the rewards of voluntary workers nursing
services, rewards, rewards doctors racing officials of cooperatives, rewards
intermediaries, the rewards to the Presidents and members of the privatization Commission)
(c) the remuneration for the use of inventions), industrial designs, improvement proposals
and evaluated the solution task and similar themed favors,
(d) the remuneration referred to in the provisions for) copyright law,
e) rewards (cash price) from the public and closer competition and public
(3) the organization does not have the obligation to pay the salary of the performance
referred to in paragraph 1 (b). a) to (d)) if it shall reimburse the
Payroll resources other organization; pay-if this implementation of the wage
resources excludes them from them when you receive the refund.
(5) if the organization providing the transactions referred to in paragraph 1 (b). a) and
(d)) and shall be paid in accordance with the specific legislation is partly or wholly in the other
than in the Czechoslovak currency, include the salary only amounts
paid in the Czechoslovak currency.
(1) wage funds are included in the cost of organisations with the exception of
wages, reimbursement of the legal entity authorised to
the business activities of ^ 1) and natural persons engaged in business
activity ^ 2) from the pool of reward or of the applicable profit ^ 5).
(2) wage funds from which the remuneration is to be reimbursed, the performance and the amount of
referred to in § 2 (2). 1 (b). (c)), and (d)), except for the remuneration of
members of boards of Directors, supervisory and management boards, revizorům accounts and
similar to the authorities and the amounts refunded to other organizations to pay for performance
referred to in § 2 (2). 1 (b). (c)), and (d)) and compensation pay if
only these refunds shall reimburse, are included in the other personnel costs
Shall be deleted:
1. Decree No. 203/1988 Coll., on streamlining payroll resources by State
the agri-food businesses, farms
cooperatives and joint ventures,
2. Decree No. 41/1989 Coll., to regulate labor resources of enterprises
business, housing and local production and services
3. Decree No. 111/1989 Coll., on streamlining payroll resources in
cooperative organizations, not associated in cooperatives, unions
4. Decree No. 145/1989 Coll., on streamlining payroll resources
5. Decree No. 203/1989 Coll., on streamlining payroll resources in
6. Decree No. 19/1990 Coll., on streamlining payroll resources in
7. return the Ministry of finance, prices and wages of the Czech Republic of 19 November 2002.
January 1989 No. 18/2777/88 on streamlining payroll resources by State
the agri-food business complex, whose founders are
8. return the Ministry of finance, prices and wages of the Slovak Republic of
June 20, 1989, no. 5/1144/1989 on streamlining payroll resources
State-owned enterprises agri-food complex, whose
the founders of the national committees.
If the organization acted within the meaning of this order before the date of its
efficiency, it will be considered a procedure made under this Ordinance.
This Decree shall enter into force on 1 January 2000. March 1991.
1) section 1 of the economic code.
2) Act No. 106/1990 Coll., on citizens ' private business.
3) Act No. 83/1990 Coll. on Association of citizens, as amended by Act No.
Article. (II) Act No. 103/1990 Coll. amending and supplementing the economic
Decree of the Federal Ministry of 4) labour and Social Affairs No. 19/1991
Coll. on the application and the material security of workers in the mining industry
long term unfit for the work.
5) § 5 para. 2 the CSFR Government regulations No 577/1990 Coll., on financial
the management of State-owned enterprises.