Rector's Directive No. 30/2018 ****************************************************************************************** * ****************************************************************************************** ****************************************************************************************** * Contributions from the Social Fund ****************************************************************************************** To implement: Article 21 of the Financial Management Rules of Charles University Date of effect: 1 August 2018 ****************************************************************************************** * Article 1 Introductory Provision ****************************************************************************************** In accordance with the Article 21 of the Financial Management Rules of Charles University provides the criteria for awarding contributions from the social fund to employees of Char (“the University”). ****************************************************************************************** * Article 2 Contribution for Interest Paid on a Loan for Housing Needs ****************************************************************************************** 1.An employee of the University: a.Who has been employed at the University for at least three years; b.Who in the current calendar year was not more than 40 years old; c.Whose full time equivalent at the University within assignment to the given unit of th and has been 1.0 for at least three years; d.Who can prove that in the previous calendar year he paid in the taxable period interes amounting to at least CZK 1,000 that is taken into account when determining the tax ba 15 (3) and (4) of the Income Tax Act No. 586/1992 Sb., where the employee or his spous interest from his tax base, and the housing needs for the purposes of this directive m a housing need related to the employee’s own permanent residence as stated in s. 15 (3 (g) and (h) in relation to letters (a) and (c) to (g) of this Act; and e.Who in the current calendar year is not claiming a contribution under this Article for purpose at another unit of the University; f.is at the given unit of the University entitled to receive a contribution from the soc amounting to 60% of the tax deduction of interest paid, however no more than CZK 10,00 calendar year. 2.Compliance with the criterion under paragraph 1 (d) is proven in the mode stipulated in of Act No. 586/1992 Sb. and a document confirming tax deduction of the interest. 3.Compliance with the condition under paragraph (1) (e) is proven by an affirmation from t 4.The contribution under paragraph 1 is paid as a one-off payment in the given calendar ye 5.The deadline and manner of submission of applications for the contribution, as well as t payment of the contribution, is stipulated by a dean’s directive, a directive of a direc unit, or a Bursar’s directive. Such directive is issued for the current calendar year no 31 August; a period of at least 45 days is provided for the submission of applications a for the provision of documents upon request is at least 15 days. 6.The provision of paragraph 1 does not affect the possibility to stipulate in the directi paragraph 5 that an employee under paragraph 1 will be paid an amount higher than the am in paragraph 1, however no more than 60% of the tax deduction of the interest paid, or t contributions are paid also to other employees assigned to the given unit who comply wit under paragraph 1 (d) and (e). 7.A dean or director of another unit, or the Bursar, may in his directive announce a preli registration of applications for the contribution for the purpose of determining the cri paragraph 6 and the deadline for such preliminary registration; the registration may req binding statement of the amount of the future application, affirmations, and other docum paragraphs 2 and 3 may not be requested. The period for preliminary registration is stip least 30 days. Such directive may also provide that the preliminary registration is a co submitting the application for the contribution in the given calendar year. ****************************************************************************************** * Article 3 Contribution for Interest Paid on a Special-Purpose Loan for Housing Related N ****************************************************************************************** 1.An employee of the University: a.Who has been employed at the University for at least three years; b.Who in the current calendar year was not more than 40 years old; c.Whose full time equivalent at the University within assignment to the given unit of th and has been 1.0 for at least three years; d.Who can prove that in the previous calendar year he paid interest on a special-purpose housing-related needs amounting to at least CZK 1,000; and e.Who in the current calendar year is not claiming a contribution under this Article for purpose at another unit of the University; is at the given unit of the University entitled to receive a contribution from the socia to 40% of the interest paid on such loan, however no more than CZK 10,000 in the current this does not apply in the case stated in paragraph 8. 2.A special-purpose loan is defined as a loan granted to an employee of the University by bank branch, or by a building and loan society, where it is possible to prove with the l that the purpose of the loan is for: a.The purchase, construction, renovation, or modernisation of a flat or a family house, related purchase of land; b.The purchase of household equipment or furnishings; c.The payment for the transfer of rights and obligations arising from membership in a co or for the transfer of a share in a legal entity if the member becomes a tenant in a f becomes entitled to use a flat in a block of flats or in a family house owned by a leg is involved in the transfer of membership or transfer of share; or d.The settlement of obligations related to housing needs between citizens. 3.Compliance with the condition under paragraph (1) (e) is proven by an affirmation from t 4.A contribution under paragraph 1 is paid as a one-off payment in the given calendar year 5.The deadline and manner of submission of applications for the contribution, as well as t payment of the contribution, is stipulated by a dean’s directive, a directive of a direc unit, or a Bursar’s directive. Such directive is issued for the current calendar year no 31 August; a period of at least 45 days is provided for the submission of applications a for the provision of documents upon request is at least 15 days. 6.The provision of paragraph 1 does not affect the possibility to stipulate in the directi paragraph 5 that an employee under paragraph 1 will be paid an amount higher than the am in paragraph 1, however no more than 40% of the interest paid on a special-purpose loan, contributions are paid also to other employees assigned to the given unit who comply wit under paragraph 1 (d) and (e). 7.A dean or director of another unit, or the Bursar, may in his directive announce a preli registration of applications for the contribution for the purpose of determining the cri paragraph 6 and the deadline for such preliminary registration; the registration may req binding statement of the amount of the future application, affirmations, and other docum paragraphs 2 and 3 may not be required. The period for preliminary registration is stipu least 30 days. Such directive may also provide that the preliminary registration is a co submitting the application for the contribution in the given calendar year. 8.A dean or director of another unit, or the Bursar may in his directive stipulate that in calendar year the contribution under this article is not paid if the balance and the dra relevant partial social fund gives cause to believe that payment of the contribution wou the payment of contributions under Article 21 (2) (a) or paragraph (3) of the Financial of Charles University or under Article 2 of this directive. ****************************************************************************************** * Article 4 Non-Repayable Financial Assistance ****************************************************************************************** 1.An employee of the University may be granted a contribution from the social fund of up t non-repayable financial assistance for housing purposes, including the equipping of a fl house in direct relation to overcoming extremely difficult circumstances caused by a nat or an environmental or industrial accident. 2.An employee of the University in an acute and pressing social situation not caused by hi of special consideration may be awarded a contribution from the social fund as non-repay assistance up to the amount of CZK 60,000. 3.The employee files the application for a contribution at the unit of the University to w assigned. The decision on the application is made by the dean or director of another uni designated by the Rector under Article 12b (6) of the Constitution of Charles University 30 days of the date of delivery of the application including all documents substantiatin stated in the application, or of the date of delivery of additional documents requested; is also sent to the relevant trade union organisation to give an opinion. 4.It is not possible to apply for the contribution under paragraph 1 or 2 for an identical simultaneously at several units of the University, unless the employee is reassigned to the University; the affirmation to that effect forms an integral part of the application ****************************************************************************************** * Article 5 Contribution to Cover Expenses Related to the Maintenance or Improvement of He ****************************************************************************************** 1.A contribution for the maintenance or improvement of the health of an employee may be gr employee only at one unit of the University within one calendar year; compliance with th usually proven by an affirmation. 2.A contribution under paragraph 1 is provided in non-pecuniary form; the contribution may pecuniary form only in exceptional cases. The total amount of this contribution provided in pecuniary form may not exceed CZK 15,000 per calendar year. Non-pecuniary form means payment directly to a medical centre or a selected rehabilitation centre. Pecuniary form of the financial contribution directly to the employee. 3.The specific amount of contribution for the maintenance or improvement of the health of the criteria for awarding this contribution, and other details are stipulated in accorda regulations, the internal regulations of the University, and this directive by a dean of director of another unit, or the Bursar in their directive issued under Article 21 (3) o Management Rules of Charles University. If such directive is not issued, the relevant co not paid at the given faculty or other unit. 4.When deciding on whether at the given faculty or other unit the contribution for the mai or improvement of the health of employees will be awarded, and on the amount of contribu necessary to take into account the possibilities of the faculty or other unit so that th contribution does not jeopardise the awarding of contributions under Article 21 (2) of t Management Rules of Charles University from the partial social fund at the given faculty ****************************************************************************************** * Article 6 Contribution to Meals in a Dining Facility of the University ****************************************************************************************** 1.An employee of the University: a.Who is employed by the University; and b.Works at the given unit for at least 4 continuous hours per shift, may be awarded at the given unit of the University a contribution from the University to the social fund under Article 21 (3) (c) of the Financial Management Rules of Charles Un 2.The dining facility of the University means a dining facility of the University operated University or a dining facility of the University operated by another entity. 3.A contribution to meals in a dining facility of the University may be awarded up to the the meal. 4.The contribution under paragraph 1 is paid on behalf of the employee by the faculty or o that dining facility of the University in which the employee has meals up to the maximum that the employee had in accordance with this directive. ****************************************************************************************** * Article 7 Contribution to Meals in a Non-University Dining Facility or by Means of Meal ****************************************************************************************** 1.An employee of the University: a.Who is employed by the University; and b.Works at the given unit at least 4 continuous hours per shift and at the same time has entitled to a subsistence allowance under Act No. 262/2006 Sb., the Labour Code, as am may be awarded, at the given unit of the University, a contribution from the University the social fund under Article 21 (3) (d) of the Financial Management Rules of Charles Un 2.The amount of the contribution may be up to 55% of cost of one meal. The amount of the c calculated in this way may not be higher than 70% of the subsistence allowance defined i of Act No. 262/2006 Sb., the Labour Code, as amended. 3.The contribution to meals in a non-University dining facility or by means of meal vouche the faculty or other unit of the University on behalf of the employee. ****************************************************************************************** * Article 8 Common Provisions on Contribution to Meals ****************************************************************************************** 1.In the case of a shift not exceeding ten and a half hours, the employee of the Universit awarded within one day a multiple contribution to meals under Article 6 or Article 7 or under Article 6 and Article 7 simultaneously. 2.In the case of a shift exceeding ten and a half hours, an employee is entitled to anothe by the University to meals from the social fund, either under Article 6 or Article 7. 3.A contribution under Article 6 and 7 that is not claimed by an employee cannot be awarde retrospectively, with the exception of the contribution to meals in the form of meal vou 4.A contribution to meals in the form of vouchers under Article 7 that is not claimed by a be claimed retrospectively in the course of the calendar year, however no later than by submission of all documents for final posting of accounting transactions for the current 5.The specific amount of the contribution to meals in a dining facility of the University, University dining facility, or in the form of meal vouchers, as well as other details, a accordance with legal regulations, the internal regulations of the University, and this a directive of a dean of faculty, director of another unit, or by the Bursar. If such di issued, a contribution to meals is not awarded at the given faculty or other unit. 6.When deciding on whether a contribution to meals will be awarded at the given faculty or and on the amount of the contribution under Article 6 and 7, it is necessary to take int possibilities of the faculty or other unit so that the award of such contribution does n the awarding of contributions under Article 21 (2) of the Financial Management Rules of University from the partial social fund at the given faculty or other unit. 7.When deciding on the amount of the contribution under Article 6, it is necessary to take the consequences for income tax. ****************************************************************************************** * Article 9 Contribution to Nursery School Fees ****************************************************************************************** 1.An employee of the University: a.Who is employed by the University; and b.Whose full time equivalent at the University within assignment to the given unit of th at least 0.5; may be awarded, at the given unit of the University, a contribution from the University coverage of the fees for pre-school education in nursery schools under s. 123 of Act No. on pre-school, primary, secondary, tertiary professional and other education (“contribut fees”) from the social fund under Article 21 (3) (e) of the Financial Management Rules o University. 2.The contribution to nursery school fees may be awarded for the pre-school education of a less than two years and no more than four years. 3.The contribution to the pre-school education of the same child may be awarded in the cur year only at one unit of the University; compliance with this condition is usually subst affirmation. 4.The contribution to nursery school fees is provided in non-pecuniary form, the contribut provided in pecuniary form only in exceptional cases. The total amount of the contributi school fees provided to the employee in pecuniary form for the pre-school education of o not exceed CZK 25,000 per calendar year. Non-pecuniary form means making the payment dir school education centre. Pecuniary form means payment of the financial contribution dire employee. 5.The contribution to nursery school fees may be awarded for up to 50% of the total fees f year. 6.If both parents taking care of the child or other persons taking care of the child (e.g. grandparents of the child, or foster parents) are employees of the University, the contr nursery school fees is awarded only to one of them. 7.The specific amount of contribution to nursery school fees, criteria for awarding the co and other details are provided in accordance with legal regulations, the internal regula University, and this directive in a directive of a dean of faculty, director of another Bursar issued under Article 21 (3) of the Financial Management Rules of Charles Universi provided in such directive should take into account the social situation of the employee such directive is not issued, the contribution is not awarded at the given faculty or ot 8.When deciding on whether at the given faculty or other unit the contribution to nursery be awarded and on the amount of contribution, it is necessary to take into account the p of the faculty or other unit so that the award of such contribution does not jeopardise of contributions under Article 21 (2) of the Financial Management Rules of Charles Unive partial social fund at the given faculty or other unit. 9.When deciding on the amount of contribution to nursery school fees, it is necessary to t the consequences for income tax. ****************************************************************************************** * Article 10 Transitional and Final Provisions ****************************************************************************************** 1.Contributions from the social fund that were claimed by an employee contrary to the awar be returned by the employee immediately. The manner and deadline for return is stipulate the faculty, director of another unit, or the Bursar. 2.Rector’s Directives No. 26/2007, 25/2009, 26/2009, 50/2014, and 5/2016 are hereby repeal 3.With respect to the fact that this directive formally combines several Rector’s directiv drawings from the social fund, but it does not make any subject-matter changes, new cons union bodies is not required. 4.This directive becomes effective on 1 August 2018. In Prague on 13 July 2018. Prof. MUDr. Tomáš Zima, DrSc., MBA S. 6 (9) (b) and s. 24 (2)(j) point 4 of the Income Tax Act No. 586/1992 Sb., as amended. S. 6 (9) (d) and s. 24 (2) (zw) point 4 of the Income Tax Act No. 586/1992 Sb., as amended