76/2005 Sb.



DECREE



of 10 June 1999. February 2005



on the determination of the method of calculating the difference between the income premiums to the pension

insurance and pension insurance benefits expenses



Change: 56/2010 Sb.



Change: 62/2009 Sb.



The Ministry of Finance shall determine in accordance with § 36 odst. 3 of law No. 218/2000 Coll.

on budgetary regulations and amendments to some related laws

(budget rules), as amended by Act No. 480/2004 Coll.:



§ 1



This Decree lays down the method for calculating the difference between the proceeds of the insurance on the

pension insurance, including penalties and fines revenue attributable to the

pension insurance (hereinafter referred to as "pension income") and expenses

pension insurance benefits including the costs connected with the choice of

premiums to the pension insurance and payment of pension benefits

insurance (hereinafter referred to as "expenditure for pension insurance") for the financial year.



§ 2



The total amount of income pension insurance held in a separate account

the State budget for the premiums to the pension insurance ^ 1) is found from

financial and accounting records, which are the basis for the Assembly

the State final account, as the sum of income pension insurance for

the relevant budget chapter.



§ 3



The total amount of expenditure for pension insurance benefits is established from

financial and accounting records, which are the basis for the Assembly

the State final account, as the sum of expenditure on pensions ^ 2) in the

budgetary chapters of those ministries that are under a special

the legal regulation of social security institutions. ^ 3)



§ 4



(1) the total amount of expenses associated with a selection of premiums to the pension

insurance and payment of pension insurance benefits (hereinafter referred to as "expenditure on

management ") is determined as the sum of expenditures on the Administration in the budget

chapters of those ministries that are under a special legal

Regulation of the social security institutions. ^ 3)



(2) expenditure on administration in the budgetary chapter of the Ministry of labour and

Social Affairs shall be calculated as the product of the coefficient of 0.9241 and expenditure

Czech social security administration reduced by



and) expenditure on pensions,



(b)) expenditure on health insurance benefits,



(c) other expenses) social security benefits,



d) expenditure on payments under special legislation ^ 4)

performs the Czech social security administration,



e) expenditure on joint programmes of the European Union and the United States with

except for programs that relate to pension insurance.



(3) expenditure on the Administration in the budget Ministry, which is

the social security authority, with the exception of the Ministry of labour and

Social Affairs, shall be calculated as the product of expenditure on pensions in the

the appropriate budget chapter and the number calculated as the proportion of expenditure on

management identified in the budget chapter of the Ministry of labour and social

the things referred to in paragraph 2 to expenditure on pensions in the budgetary chapter

The Ministry of labour and Social Affairs.



§ 5



The difference of revenue and expenditure of the retirement pension insurance

calculated as the difference between the gross amount of the income of pension insurance

determined in accordance with paragraph 2 and the sum of the total amount of expenditure for pension benefits

established pursuant to section 3 of the insurance and the overall level of expenditure on the management of identified

pursuant to section 4.



§ 6



This Decree shall enter into force on 1 January 2000. March 2005.



Minister:



Mgr. Sobotka in r.



1) section 2 of the Act No. 589/1992 Coll., on social security and

contribution to the State employment policy, as amended by Act No. 309/1993

Coll. and Act No. 160/1995 Sb.



2) § 4 paragraph 2. 1 Act No. 155/1995 Coll., on pension insurance.



3) section 3 of the Act No. 582/1991 Coll., on the Organization and implementation of social

security, as amended by Act No. 308/1993 Coll., Act No. 320/2002 Coll. and the

Act No. 435/2004 Coll.



4) for example, the Government order No. 622/2004 Coll., on the granting of a supplement to the

income to alleviate some of the grievances caused by the Communist regime in the

the social, law No 261/2001 Coll. on the provision of disposable

a sum of money to the participants in the national struggle for liberation, political

prisoners and persons from racial or religious reasons in a

military camps and on the amendment of law No 39/2000 Coll., on the

the provision of a lump sum of money to members of the Czechoslovak

foreign armies and allied armies from 1939 to 1945.