ISPV - MI file

Description of Items of the Sentence about the Economic Subject (MI)

ICO	Identification number of the economic operator (ID No.).
NAZEV	Business name of the economic operator under which he performs legal acts. If the prescribed length is insufficient, it is possible to state an abbreviated name.
ULICECP	Street name including the house number of the economic operator's registered office.
MISTO	Name of the municipality (town) where the economic operator has his registered office.
PSC	Postal code of the post office according to the economic operator's registered office.
LAU1	Code of the territorial unit (county) where the economic operator's registered office is located.
HRMZDYQ	Total gross wages accounted for in the last calendar quarter of the monitored period to the employees who were included in the registered number. The gross wage includes wage for work (including extra payments, bonuses and remunerations), wage compensations and remunerations for work readiness. More detailed description of individual gross wage items is stated with items 25, 30 and 32 in the sentence about employments. The gross wage does not include other personal costs (those are reported under item 15) or compensations for the time of temporary incapacity for work.
PONEQ	Bonuses and remunerations irregularly accounted for in the wage for the last calendar quarter of the monitored period to employees included in the registered number (from the item HRMZDYQ). Irregular bonuses and remunerations include all payments to employees that are not regularly accounted for in the wage in the pay period (usually a calendar month). Irregular remunerations include e.g. 13th and 14th salary. Items which are not a wage are not included therein.
ODPRACDQ	Total number of hours actually worked in the last calendar quarter of the monitored period by employees included in the registered number, including overtime hours. Non-worked hours for public holidays on days that are otherwise work ones are not included even though the monthly wage is not reduced.
PRESCASQ	Total overtime hours (pursuant to Section 78 (1) i/ of the Labour Code (LC) worked in the last calendar quarter of the monitored period by employees included in the registered number. These are overtime hours for which an extra pay has been provided (including overtime hours of managing employees worked pursuant to provisions of the employment contract - Section 114 (3) of the LC) as well as overtime hours for which compensatory time off may be provided in the future. Hours for which compensatory time off was provided in the last quarter are not included in the overtime hours. Hours of compensatory time off for overtime work worked before the last quarter are included in the item PRESCASQ as negative ones (the resulting value of PRESCASQ may be negative).
ABSCELKQ	Total number of non-worked hours from the working hours fund for the last quarter of the monitored period with employees included in the registered number. E.g.: holiday leave, public holidays on days that are otherwise work ones (including even non-worked hours when the monthly wage is not reduced), time of obstacles at work, time of temporary incapacity to work, nursing a family member, unpaid time off, etc.
ABSPLACQ	Number of non-worked hours with compensation or without wage reduction with employees included in the registered number for the last quarter of the monitored period (from the item ABSCELKQ). One shall state non-worked hours with wage compensation due to holiday leave, public holidays on days that are otherwise work ones (including non-worked hours when the monthly wage is not reduced), important obstacles at work due to public interest (Sections 200, 203, 205 of the LC) and obstacles at work on the employer's side (Sections 207 - 210 of the LC). Hours non-worked due to temporary incapacity to work and nursing a family member (from the item ABSCELKQ) are not included.
POCFYZQ	Average number of employees (natural persons) included in the registered number for the last calendar quarter of the monitored period. It is calculated as an arithmetic average of the average number of employees included in the registered number for individual months. The average number per month is calculated as a sum of numbers of natural persons on individual days of the month in the monitored period (including the rest days and days off) that is divided by the number of all calendar days of the relevant month.
POCPREPQ	Average corrected number of employees included in the registered number for the last calendar quarter of the monitored period. Corrections are made with employees with agreed reduced working hours due to operating or other reasons (Section 80 of the LC), with employees working under parallel employment or employees executing works occasionally. Corrections are not made with employees with determined reduced working hours (Section 79 (2) of the LC) due to health-damaging environment or shift operation.
OONQ	Other personal costs accounted for in the last calendar quarter of the monitored period. These are remunerations for works provided on the basis of a relationship other than employment or member relationship to the employer and monetary performances connected with termination of employment. Most frequently, these are remunerations for works according to agreements on works performed outside employment, remunerations according to copyright regulations, redundancy payments, remunerations for members of corporate or cooperative bodies paid from expenditures as well as profit, remunerations for apprentices, etc.
ODMDPCQ	All monetary performances provided for work performed on the basis of an agreement on work activity accounted for in the last calendar quarter of the monitored period. Compensations for illness are not included therein.
HODDPCQ	Number of hours worked by persons working according to an agreement on work activity in the last calendar quarter of the monitored period.