Personal wages and salaries
Wages and salaries and other benefits for work, paid or handed over in nature (calculated as appropriate) to employees.
Wages and salaries paid: 1) to employees - due on the basis on employment contract, 2) to outworkers - due on the basis of outwork agreements, 3) under age persons who concluded labour contracts for the purpose of vocational training and persons of age who are finishing vocational training on terms defined for under aged persons. Personal wages and salaries comprise in particular of: 1) basic wages and salaries in the form of temporal, piece-work earnings, commission wages and other, 2) bonuses for seniority and other bonuses (extra wages and salaries) for specific characteristics of labour, specific qualifications or working conditions, 3) statutory and incentive premiums and prizes, 4) wages and salaries for overtime work, 5) extra wages for works performed as part of the binding working time, not resulting however from the scope of duties, 6) wages for work to be done outside regular working hours in the place of employment or in any other place designed by the employer, 7) compensatory additional pay (e.g. compensation up to the amount of the lowest wages and salaries for employees' work defined by the Minister of Labour and Social Policy on the basis of the Labour Code, at performing community service). 8) wages and salaries for time off, paid from an employer's funds (i.e. holidays, health service, inability to work caused by a disease, lay offs beyond employee's control and other). 9) jubilee prizes, annuity severance pay and retirement pay, compensation for leave not taken and other, 10) salaries of members of parliament or senate together with their extra wages and salaries, gratuities, annuity severance pays, retirement pays, parliamentary or senatorial office termination pay, 11) allowances (value of benefits in part not paid by an employee) or their cash equivalents (e.g. coal allowances, energy transformation allowances, foodstuffs) as well as equivalents for uniforms if wearing it is enforced by law, 12) claim benefits (e.g. for reduced termination period, compensatory benefits paid to employees who in result of accident at work or occupational disease incurred permanent or long-term health damage). Personal wages and salaries do not include wages and salaries for disposal of author's rights to pieces of work created under employment contract.