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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
104/2013/TT-BTC
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Hanoi, August 02,
2013
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CIRCULAR
GUIDING
THE DETERMINATION OF DEMAND, SOURCES AND PAYMENT METHODS TO PERFORM ADJUSTMENT
OF THE BASIC WAGE LEVEL ACCORDING TO THE GOVERNMENT’S DECREE NO. 66/2013/ND-CP,
OF JUNE 27, 2013, ADJUSTMENT OF SUBSIDIES FOR THE RETIRED COMMUNAL OFFICIALS
ACCORDING TO THE GOVERNMENT’S DECREE NO. 73/2013/ND-CP, OF JULY 15, 2013
Pursuant to the Government’s Decree
No.66/2013/ND-CP, of June 27, 2013, stipulating the basic wage level
(hereinafter referred to as the Decree No. 66/2013/ND-CP);
Pursuant to the Government’s Decree No.73/2013/ND-CP,
of July 15, 2013, adjusting the retirement pension, social insurance subsidy
and monthly subsidies for retired communal officials (hereinafter referred to
as the Decree No. 73/2013/ND-CP);
Pursuant to the Government’s Decree
No.118/2008/ND-CP, of November 27, 2008, defining the functions, tasks, powers
and organizational structure of the Ministry of Finance;
At the proposal of the Director of the State
Budget Department;
The Minister of Finance promulgates the Circular
guiding the determination of demand, sources and payment methods to perform the
adjustment of the basic wage level (replacing the minimum wage level) and
adjustment of subsidies applicable to the retired communal officials in 2013
according to the above Decrees as follows:
Article 1. General provisions
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a) Adjusting the basic wage level according to the
Government’s Decree No. 66/2013/ND-CP applicable to subjects working in
agencies, organizations, units prescribed in Article 1 and Article 2 of this
Decree.
b) Adjusting the allowance fund for persons
operating part time at communal, hamlet and residential group levels according
to the presumptive level as prescribed in the Government’s Decree No.
29/2013/ND-CP, of April 08, 2013, amending and supplementing a number of
articles of the Government’s Decree No. 92/2009/ND-CP, of October 22, 2009, on
titles, quantity, some entitlements and policies applicable to cadres and civil
servants in communes, wards, townships and persons operating part-time at the
communal level.
c) Adjust the subsidies for retired communal
officials according to the Decision No. 130-CP, of June 20, 1975 of the
Government Council and the Decision No. 111-HDBT, of October 13, 1981 of the
Council of Ministers (hereinafter referred to as the subsidy for retired
communal officials) according to the Decree No. 73/2013/ND-CP.
2. Based on provisions in the Decree No.
66/2013/ND-CP, the Decree No. 73/2013/ND-CP and provisions in this Circular,
Ministries, ministerial-level agencies, Government-attached agencies, other
central agencies (hereinafter referred to as ministries and central agencies)
and the provincial People's Committees shall:
a) Organize, guide and summarize the funding demand
and source to perform adjustment of the basic wage level of agencies, units and
levels under their management; adjustment of subsidy for retired officials;
adjustment of the allowance fund for persons operating part time at communal,
hamlet and residential group levels according to the presumptive level; and
send to the Ministry of Finance in accordance with regulation.
b) Determine, arrange the source to perform
adjustment of the basic wage level and the source supporting for State Budget
(if any) to perform payment of the new wage to cadres, civil servants and
public employees; pay subsidies to retired communal officials; pay allowances
to persons operating part time in communal, hamlet, residential group levels in
accordance with the stipulated entitlements and this Circular.
Article 2. Determination of the
funding demand to perform adjustment of basic wage level according to the
Decree No. 66/2013/ND-CP and adjustment of subsidy for retired communal
officials according to the Decree No. 73/2013/ND-CP
1. The total number of retired cadres, civil
servants, public employees and communal officials, to determine the funding
demand for implementation of the Decree No. 66/2013/ND-CP, the Decree No.
73/2013/ND-CP is the real number of presence subjects at the reporting time
(the number of presence subjects on July 01, 2013).
For number of cadres, civil servants and public
employees, it must not exceed the total number of payroll assigned (or
approved) by the competent authorities in 2013.
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For the increased payroll number in 2013, in
comparison with the presence payroll number at the time of July 01, 2013 (if
any), if it is in the scope of the total payroll level assigned (or approved)
by competent authorities at the reporting time, the increased funding demand
for implementation of the Decree No. 66/2013/ND-CP of this payroll number shall
be summarized and reported additionally by the ministries, central agencies,
provinces and centrally run cities, and send to the Ministry of Finance for consideration
and settlement (for Ministries and central agencies) or it shall be summarized
into the funding demand for implementation of the wage in the next year (for
provinces or centrally-run cities).
For the payroll number that exceed the total
payroll number assigned (or approved) by competent authorities at the reporting
time, the funding demand for implementation of the Decree on adjusting the
basic wage level of this payroll number shall be ensured by agencies, units
form funding sources in accordance with law; not included into the funding
demand for implementation of the Decree on adjusting the basic wage level 2013
of ministries, central agencies and provinces, centrally-run cities.
The total payroll number assigned (or approved) by
competent authorities specifying ministries, central agencies and provinces,
centrally run cities shall be determined in similar manner as prescribed
in sub-point 1.1.1 and 1.1.2, point 1.1, Clause 1, Section II of the Circular
No. 02/2005/TT-BTC, of January 06, 2005, of the Ministry of Finance, on guiding
the determination of demand, sources and payment method to perform the reform
of salaries of cadres, civil servants, public employees and armed forces
(hereinafter referred to as the Circular No. 02/2005/TT-BTC). Especially, for
the payroll of full-time cadres and civil servants at the communal level shall
be determined within limitation of payroll as prescribed in Clause 1 Article 4
of the Government’s Decree No. 92/2009/ND-CP, of October 22, 2009.
2. The funding demand for implementation of
adjusting the basic wage level according to the Decree No. 66/2013/ND-CP shall
be determined by basing on the wage level according to class, grade, position;
salary allowances under the prescribed entitlements (excluding the salary for
working at night, working extra hours and allowances that are stipulated by the
absolute level); the presumptive level of the allowance fund for persons
operating part time in communal, hamlet and residential group levels shall be
implemented according to the presumptive level prescribed in the Decree No.
29/2013/ND-CP; contributions to entitlements (social insurance, unemployment
insurance, health insurance, union fee); the increased basic wage level
prescribed in the Decree No. 66/2013/ND-CP in comparison with the Decree No.
31/2012/ND-CP is based on the payroll number prescribed in Clause 1 Article 2
mentioned above.
3. The funding demand for implementation of the
Decree No. 66/2013/ND-CP of ministries, central agencies and provinces and
centrally run cities includes the increased expenditure for implementation
of the following entitlements and policies:
a) Paying the health insurance for relatives of
officers, non-commissioned officers, soldiers in armed forces of the Ministry
of National Defense and the Ministry of Public Security;
b) Paying the responsibility allowances for the
party committee members at all levels according to the Regulation No.
169-QD/TW, of June 24, 2008, of the Secretariat; monthly allowances
serving activities of the executive committee of the party at the provincial
level according to the Regulation No. 3115-QD/VPTW, of August 04, 2009, of the
Office of the Party Central Committee;
c) The increased operating fee of deputies to the
People's Councils of all levels;
d) Supporting the increased allowance fund for
persons operating part time in communes, wards, townships, hamlets, residential
groups due to the adjustment of basic wage level from 1,050,000 VND/month to
1,150,000 VND/month;
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4. The funding demand to implement the allowance
and subsidy regimes counted on the salary, grade or basic salary promulgated
and guided by competent authorities after July 01, 2013 of ministries, agencies
at the central and local levels (if any) shall be summarized into the funding
demand for reforming the 2013 wage and handling the implementation sources as
prescribed in this Circular.
Article 3. Determination of the
source to ensure the funding demand for implementation of the Decree No.
66/2013/ND-CP and the Decree No. 73/2013/ND-CP
1. The funding source for implementation of the Decree
No. 66/2013/ND-CP in 2013 of ministries and central agencies:
a) For state administrative agencies, the Party and
mass associations:
- Using the saving source from 10% of the regular
expenditure estimate in 2013 allocated by competent authorities to each agency.
- Using at least 40% of revenues allowed retaining
under regime in 2013 (the remaining after using to implement the Decree No.
31/2012/ND-CP, the Decree No. 34/2012/ND-CP, the Decree No. 22/2011/ND-CP and
the Decree No. 57/2011/ND-CP); for revenues from services, using 40% of
differences between revenue and expenditure from service operation.
- The sources for reforming the wage in 2012 those
are residual and forwarded to 2013 (if any).
b) For public service units of the State, the
Party, and mass associations:
- Using the saving source from 10% of regular
expenditure estimates in 2013 allocated by competent authorities to each public
service unit.
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- The sources for reforming wage till the end of
2012 that are residual and forwarded to 2013 (if any).
c) In case where sources as prescribed in Clause 1
Article 3 mentioned above are less than the funding demand to implement the
Decree No. 66/2013/ND-CP in 2013 as prescribed in Article 2 of this Circular,
the Central Budget shall supply additionally the lacked differences to
ministries and central agencies to ensure sufficient for the implementation.
d) In case where the sources as prescribed in
Clause 1 Article 3 mentioned above are more than the funding demand to
implement the Decree No. 66/2013/ND-CP in 2013 as prescribed in Article 2 of
this Circular, ministries and central agencies shall self-ensure the budget for
implementation of the Decree No. 66/2013/ND-CP in 2013; the remaining shall be
forwarded to 2014 to ensure that the basic wage level of 1,150,000 VND/month
shall be sufficiently supply in 12 months; not using the remaining funding for
other purposes.
2. The funding sources to implement the Decree No.
66/2013/ND-CP and the Decree No. 73/2013/ND-CP in 2013 of provinces, centrally
run cities:
a) Using at least 40% of revenues allowed retaining
under the 2013 regime; for revenues from services, using 40% of differences
between revenue and expenditure from service operation; Especially for health
sector, using at least 35% of revenues that retained under regime after
deducting expenses for medicines, blood, infusion, chemicals, consumable and
replacing supplies if included in service prices (the remaining after using to
implement the Decrees on wage, subsidies in 2011 and 2012);
b) Using the saving source from 10% of regular
expenditure estimates in 2013 assigned by competent authorities (saving from
10% of regular expenditure estimate in 2013 increases in comparison with the
estimation 2012 after calculating with the same level of wage and allowance);
c) 50% of increased revenues of local budget
(exclusive of increased revenue from land use levies) implemented in 2012 in
comparison with the 2012 revenue estimate assigned by the Prime Minister (for
this increased revenue, if localities meet difficulty, localities’ rates of
balancing expenditure from revenue are low, the increased revenue in 2012 in
comparison with the estimation assigned by the Prime Minister is small, and for
localities, when implementing the wage reform if they meet difficulty on sources
due to the imbalance of revenue increase among local budget levels, the
Ministry of Finance shall consider specifically to determine the increased
revenue to put into the sources for the wage reform in 2013; and sum to report
the implementation results to the Prime Minister);
d) 50% of the increased revenues of local budget
(excluding the increased revenue from land use levies) estimated in 2013 in
comparison with the 2012 revenue estimate;
e) The funding sources for the wage reform until
the end of 2012 (after using to compensate lack of local budget revenue in
2012) that are residual and forwarded to 2013 (if any).
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In case where the sources as prescribed in Clause 2
Article 3 mentioned above are more than the funding demand to implement Decrees
adjusting wage, subsidy as prescribed in Article 2 of this Circular, provinces,
centrally run cities shall self-ensure the funding for implementation of
Decrees adjusting the wage, subsidy in 2013; the remaining shall be forwarded
to 2014 to ensure that the basic wage level of 1,150,000 VND/month is provided
sufficiently in 12 months; not using this remaining funding source for other
purposes.
In case where provinces, centrally run cities have
the big residual sources, after ensuring the funding demand for the wage reform
under the roadmap, they must report to the Ministry of Finance for
consideration and settlement as prescribed in Point c Clause 2 Article 1 of the
Prime Minister’s Decision No. 383/QD-TTg, of April 03, 2007.
3. The revenues that are retained under the regime
specified in Clause 1 and Clause 2, Article 3 mentioned above are not allowed
deducting the direct expenditure serving for the collection in case where
revenues obtained from works, services invested by the State or works,
services that are under the privilege of the State and the State Budget ensured
funding for collection operation (the tuition fees retained for private schools…)
The revenues retained under the regime are deducted the direct expenses serving
for the collection in case where this revenue is collected from works, services
invested by the State or from works, services that are under the privilege of
the State, but haven’t yet ensured on expenses for collection by the State
Budget. Besides that, it is required to pay attention to some following points:
a) For tuition fees of regular students at public
schools: 40% of revenues for the wage reform regime that are counted on the
total tuition fees collected from pupils.
b) For tuition fees from activities of in-service
training, joint venture, linkage and other training activities of public
schools: 40% of revenue for the wage reform regime that are counted on the
tuition fees collected from above activities after deducting the related
expenses.
c) For revenues from service, joint venture and
linkage activities and other revenues of public service units (apart from the
revenues in accordance with the Ordinance on charges and fees):
40% of revenues for the wage reform that are counted on the total revenue of
above activities after deducting the related expenses.
4. The funding to implement the Decree No.
66/2013/ND-CP for persons working under the definite-term contractual regime in
state administrative agencies, party’s agencies, political and social agencies
applied to the Decree No. 68/2000/ND-CP shall be ensured by agencies, units
from the state budget estimates assigned at the beginning of the year and other
legal revenues.
5. The funding to implement the Decree No.
66/2013/ND-CP for payroll, employees of the union system at all levels shall be
ensured from the revenue source equal to 2% of union fund; not summarize into
the funding demand for the increased wage and allowance of ministries, central
agencies and provinces, centrally run cities.
6. The funding to implement the Decree No.
66/2013/ND-CP for payroll, employees of the State Bank, Vietnam Social
Insurance and officials implementing the unemployment insurance regime shall be
ensured from the funding source for the apparatus management in accordance with
regulation.
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8. By 2014, ministries, agencies at the central and
local level shall continue to implement the wage reform regime as mentioned
above to ensure the wage level at 1,150,000 dong/month for the whole year 2014;
the additional funding source to implement the basic wage level of 1,150,000
dong/month in 2014 (after units used the funding sources for the wage reform as
prescribed), they shall be allocated in the 2014 budget expenditure estimation
of ministries, central agencies and provinces, centrally run cities.
Article 4. The reporting regime
on the demand and funding source for implementation of the Decree No.
66/2013/ND-CP and the Decree No. 73/2013/ND-CP
All ministries, central agencies and provinces,
centrally run cities (including ministries, central agencies and provinces,
centrally run cities that ensured the sufficient source to implement) shall
have the responsibility to organize, guide, approve and summarize, report about
the demand and funding source to implement these mentioned-above decrees in 2013
and send to the Ministry of Finance before August 15, 2013.
(Ministries, central agencies send the report on
the demand and funding source according to the attached forms No. 1, 3a, 3b,
3c; provinces and centrally run cities send the report on the demand and
funding source according to the attached forms No. 2a, 2b, 2c, 2 d, 2dd, 2e,
2g, 2h.1, 2h.2, 2h.3, 4a, 4b, 4c).
Article 5. Method of funding
payment to implement the Decree No. 66/2013/ND-CP, the Decree No. 73/2013/ND-CP
1. Units using the budget that the funding source
is more than the funding demand to implement the mentioned-above Decrees shall
actively use these sources to pay the increased wages, allowance, subsidies to
cadres, civil servants and public employees of units as the prescribed entitlements.
2. Ministries, central agencies, provinces,
centrally run cities that have the funding source to implement the
mentioned-above Decrees more than the funding demand for implementation:
a) Ministries, central agencies, provinces,
centrally run cities shall direct and guide units and budget levels under them
that have the funding source more than the funding demand for implementation to
proactively use the sources to pay the increased wage to cadres, civil
servants, public employees, the increased redundancy for retired communal
cadres and the increased allowance for persons operating part time at communal,
hamlet, residential group levels, and vets at the communal level in accordance
with prescribed regime.
b) Provinces, centrally run cities actively use the
increased revenues of local budget, saving from 10% of regular expenditure
(part retained in focus) to provide additional the funding source for
implementation of estimate units at the same level and budget levels under them
that are still lack source.
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a) For ministries, central agencies:
- On the basic of reports of the ministries,
central agencies, the Ministry of Finance shall appraise and notify about
funding supplementation to ministries, central agencies to have sufficient
funding source for implementation.
- After receiving the notice of the Ministry of Finance,
ministries, central agencies shall notify about the funding supplementation to
their units using budget to perform increase of the wage, allowances, subsidies
under the prescribed regime (after using the source for the increased wage,
allowance, subsidies in accordance with regulation but funding source still be
lacked).
- The level-1 estimate units shall have the
responsibility to allocate the mentioned-above supplementation notification for
units using budget under their management (after using the source for the
increased wage, allowance and subsidies in accordance with regulation but
funding source still be lacked). Units using budget may withdraw money from the
State Treasury in the scope of additional fund and actively use the revenue
sources retained under regime, saving from 10% of regular expenditure to pay
for the increased wage, allowance, subsidies applicable to cadres, civil
servants and public employees of their units in accordance with the prescribed
regime.
b) For provinces, centrally run cities: On the
basis of reports about the demand and funding source of provinces, centrally
run cities, the Ministry of Finance shall appraise and notify about the funding
supplementation for localities to have sufficient funding source to reforming wage.
4. While waiting for the funding supplementation by
competent authorities, the superior-level budget may make advance payment for
subordinate budget that not yet ensured funding sufficiently for
implementation; for localities that meet difficulties on source, they may send
written report to the Ministry of Finance for grant funding to localities;
units using the budget shall actively use the 2013 budget estimate that are
assigned and the revenue retained under the regime to promptly pay the increased
wage, allowances, subsidies for cadres, civil servants, public employees, armed
forces and other subjects as prescribed in this Circular. The advance-paid
funding and used funding shall be refunded the source equal to the amount added
to funding for implementation of the increased wage, allowance, subsidies of
competent authorities.
5. Accounting and settlement: the accounting and
settlement for funding to perform the wage, allowance, and subsidies to
subjects specified in this Circular shall comply with provisions of the State
Budget Law and current legal documents.
Article 6. Organization of
implementation
1. Based on the specific situation of agencies,
localities and provisions in this Circular, the Heads of ministries, central
agencies, the chairpersons of People’s Committees of provinces and centrally
run cities shall stipulate the time, reporting forms for units and budget
levels under their management in accordance with provisions on the summary and
report to the Ministry of Finance in this Circular.
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3. The regimes prescribed in this Circular shall be
implemented since July 01, 2013.
Any problems arising in the course of
implementation should be reported to the Ministry of Finance for timely consideration
and settlement
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Pham Sy Danh