Law for the Financing of Salary Adjustments for Teaching Personnel
Congreso Nacional
- Decree: 46-91
- Published: May 7, 1991
- Issuing body: Congreso Nacional
- Category: Financial & Tax
Summary
This law authorizes salary increases for primary and secondary school teachers starting March 1991, and for public employees starting April 1991, based on agreements with unions. To finance these raises, it allocates 120 million lempiras from sales taxes, import and export duties, and adjusts the public budget accordingly.
Considerations
Whereas by means of a Special Memorandum executed between representatives of the Central Government and the Teaching Organizations, the Executive Power has undertaken the commitment to implement, as of the first of March of the present year, a salary increase for teachers providing service in the primary and middle levels of the national educational system.
Whereas by means of a Special Memorandum executed by the Ad-Hoc Commission, appointed by the Government of the Republic for the resolution of the labor conflict declared by the Central Federation of Free Workers' Unions of Honduras (FECESITLIH), and the representatives of the Union Organizations grouped therein; the Executive Power has committed itself to apply, as of the first of April 1991, a salary adjustment for employees of the Centralized Public Administration.
Whereas in order to make effective these commitments and other situations that derive from them, it is necessary to modify the General Budget of Income and Expenditures of the Republic for the present year, creating and expanding budget appropriations for expenditures that allow their fulfillment, as well as also increasing the amounts of those revenue appropriations that will finance these expenses.
Articles
To modify the General Budget of Income and Expenditures, approved for the Fiscal Year 1991, creating the following budget allocation of expenditures: TITLE 4-16-1 CENTRALIZED SERVICES OF PUBLIC EXPENDITURES OF THE EXECUTIVE BRANCH
PROGRAM 1-01 CENTRALIZED SERVICES EXECUTING UNIT: Secretary of Treasury and Public Credit 9 GLOBAL ALLOCATIONS 11 19 01 90 Allocation to be used to finance the commitments of salary adjustments to the National Teaching Staff and employees of the Centralized Public Administration, which shall be itemized by internal resolution of the Secretary of Treasury and Public Credit. L. 120,000,000.00
To finance the modification of Article 1, in the manner detailed as follows: A. to decrease the following budget allocation of expenditures: TITLE 4-16-1 CENTRALIZED SERVICES OF PUBLIC EXPENDITURES OF THE EXECUTIVE BRANCH PROGRAM 2-02 CURRENT TRANSFERS TO NATIONAL AND INTERNATIONAL ORGANIZATIONS EXECUTING UNIT: Secretary of Treasury and Public Credit 7 TRANSFERS 11 19 01 003 720 30010 Allocation to be used for the payment of severance, benefits and other indemnifications to workers of the Public Sector, which shall be affected by agreement of the Executive Branch, through the Secretary of Treasury and Public Credit. L. 20,000,000.00 B. To expand the following Accounts and Sub-Accounts of income: Current Income Tax Income L. 100,000,000.00 Tax on Production, Consumption and Sales 11309 Sales Tax (7%) L. 20,500,000.00 Taxes and Charges on Imports 11513 Petroleum Importation L. 20,035,000.00 Taxes and Charges on Exports 11601 Banana Exportation L. 37,885,000.00 11604 Marine Products Exportation L. 280,000.00 11606 Meat Exportation L. 6,300,000.00 Other Income 13008 Differential in Petroleum Prices L. 15,000,000.00 Total Financing L. 120,000,000.00
To authorize the Secretary of Treasury and Public Credit, in accordance with the corresponding estimates, to proceed to itemize the allocation contemplated in Article 1 of this Decree among the different Titles, Programs, Sub-Programs and Activities.
This Decree shall take effect upon its publication in the Official Gazette "LA GACETA". Given in the city of Tegucigalpa, Municipality of the Central District, in the Session Hall of the National Congress, on the second day of the month of May of nineteen hundred ninety-one. RODOLFO IRIAS NAVAS President MARCO AUGUSTO HERNANDEZ ESPINOZA Secretary OSCAR RAMON NAJERA Secretary To the Executive Branch. Therefore: Be it Published: Tegucigalpa, M.D.C., May 7, 1991. RAFAEL LEONARDO CALLEJAS ROMERO President The Secretary of State in the Offices of Treasury and Public Credit. BENJAMIN VILLANUEVA
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