To:
Department of Taxation of provinces and centrally-affiliated cities
During the implementation of the Law on personal
income tax No.04/2007/QH12 dated November 21, 2007, the Law amending and
supplementing a number of articles of the Law on personal income tax No.
26/2012/QH13 dated November 22, 2012, the General Department of Taxation has
received the feedback from the organizations and individuals on determining in
detail and specifically the allowances and subsidies deducted from the income
subject to the personal income tax (PIT) from salary, remuneration under the
provisions in Clause 2, Article 3 of the Law on personal income tax No.
04/2007/QH12 and the provisions in Article 1 of the Law amending and
supplementing a number of articles of the Law on personal income tax No.
26/2012/QH13. With respect to these issues, the General Department of Taxation
has the following opinions:
Based on the provisions in Clause 2 and 3 of the
Law on personal income tax No. 04/2007/QH12 and the provisions in Clause 1 of the
Law amending and supplementing a number of articles of the Law on personal
income tax No. 26/2012/QH13; the provisions in Clause 2, Article 3 of Decree
No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of
articles of the Law on personal income tax, the Law amending and supplementing
a number of articles of the Law on personal income tax and the provisions in
Clause 2, Article 2 of the Circular No.111/2013/TT-BTC dated August 15, 2013 of
the Ministry of Finance guiding the implementation of the Law on personal
income tax, the Law amending and supplementing a number of articles of the Law
on personal income tax No. 65/2013/ND-CP dated June 27, 2013 of the Government
detailing a number of articles of the Law on personal income tax, the Law
amending and supplementing a number of articles of the Law on personal income
regulating and guiding the allowances and subsidies deducted and other items
not included in the income subject to personal income tax from the salary and
remuneration;
Based on the regulations on the allowances and
subsidies of the competent state authorities and in order to have the basis for
uniform implementation throughout the country and limit the arising problems,
the General Department of Taxation has made a report to the Ministry of Finance
in order to send official dispatch to the Ministries, sectors and agencies for
review. After receiving the opinions from the Ministries, sectors and agencies
concerned, the General Department of Taxation has summarized the List of
allowances and subsidies issued by the competent state authority by March 2014
as the basis for determining the income subject to the personal income tax from
the salary and remuneration under the current regulations on personal income
tax (provided for in detail at Point b, Clause 2, Article 3 of Decree No.
65/2013/ND-CP dated June 27, 2013 and the guidelines at Point b, Clause 2,
Article 2 of Circular No.111/2013/TT-BTC dated August 15, 2013);
In case of specific review, there are new documents
generated or documents replacing, modifying or supplementing the documents
specified in the List, the Departments of Taxation are requested to make timely
report to the General Department of Taxation (address: 123 Lo Duc – Hai Ba
Trung – Hanoi) for further supplementation and summary of List;
The General Department of Taxation hereby makes an
announcement to the Departments of Taxation in provinces and
centrally-affiliated cities for information and guidelines for implementation
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
LIST
SUMMARY
OF ALLOWANCES AND SUBSIDIES ISSUED BY THE COMPETENT STATE AUTHORITIES AS A
BASIS FOR DETERMINATION TO DETERMINE THE INCOME SUBJECT TO PERSONAL INCOME TAX
FROM SALARY AND REMUNERATION UNDER THE PROVISIONS AT POINT B, CLAUSE 2, ARTICLE
3 OF DECREE NO. 65/2013/ND-CP DATED JUNE 27, 2013 AND THE GUIDELINES AT POINT
B, CLAUSE 2, ARTICLE 2 OF CIRCULAR NO. 111/2013/TT-BTC DATED AUGUST 15, 2013
(Issued together with official dispatch No. 1381/TCT-TNCN dated April 24,
2014)
1. Monthly and one-time
subsidies and allowances under the regulations of law on preference for
contributors to the revolution:
Regulation on
allowances and subsidies and beneficiaries
Level of
calculation
Regulatory
documents
1. Contributors to the revolution
a) Revolutionary activists before January 01,
1945
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Revolutionary martyr
d) Vietnamese heroic mother
dd) Hero of People's Armed Forces
e) Labor hero during the war
g) Invalids and beneficiaries entitled to
policies like invalids;
h) Sick soldier;
i) Resistance war activists contaminated with
toxic chemicals;
k) Revolution or resistance activists kept in
prison
l) Resistance activists for national liberation
and defense and performance of international obligations
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Relatives of revolution contributors
mentioned above
The standard level to determine the level of
subsidiary and allowance for the contributors to the revolution is issued by
the Government
1. Ordinance on preference for the contributors
to revolution No. 26/2005/PL-UBTVQH11 dated June 29, 2005 of the National
Assembly Standing Committee.
2. Ordinance No. 04/2012/UBTVQH13 dated July 16,
2012 of the National Assembly Standing Committee amending and supplementing a
number of the Ordinance on preference for the contributors to revolution
3. Decree No. 101/2013/ND-CP dated September 04,
2013 of the Government on the level of preferential subsidiaries and
allowances for the contributors to revolution
3. Monthly and one-time subsidies for
people directly involved in the war against the USA but not entitled to the
policies of the Party and the State; benefits for servicemen, cadres and
People’s police officers and soldiers involved in the war against the USA
that had less than 20 years of work and have demobilized, left work and
returned to localities; the subjects taking part in the war for national
defense, performing international obligations in Cambodia, helping Laos
people after April 30, 1975 have demobilized or left work;
The level of subsidy depends on each subject and
the time of work or time involved in the resistance
The Prime Minister’s decisions regulates the
benefits and policies for each subject;
(Ex: Decision No. 290/2005/QD-TTg dated
November 08, 2005 of the Prime Minister on benefits and policies for a number
of subjects directly involved in the war against the USA for national defense
but not entitled to the policies of the Party and State;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Joint Circular No. 21/2008/TTLT-BQP- BLDTBXH-BTC
amending the Joint Circular No. 191/2005/TTLT-BQP-BLDTBXH-BTC dated December
07, 2005;…)
2. Month and one-time subsidies
for the subjects involved in resistance for national defense, performance of
international obligations and volunteer youths having completed their tasks
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
Regulatory
documents
Regulation on monthly and one-time subsidies for
the volunteer youths having completed their tasks during the resistance.
Allowance level is based on the standard level
and the time of participation in the resistance
1. Decision No. 40/2011/QD-TTg dated July 27,
2011 of the Prime Minister regulating the benefits for the volunteer youths
having completed their tasks during the resistance.
2. Joint Circular No.
08/2012/TTLT-BLDTBXH-BNV-BTC dated April 16, 2012 of the inter Ministries of
of Labour, Invalids and Social Affairs, Home Affairs and Finance guiding the
implementation of regulation on subsidies for the volunteer youths having
completed their tasks during the resistance under the Decision No.
40/2011/QD-TTg dated July 27, 2011 of the Prime Minister;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
Regulatory
documents
1. Allowances for harzard and toxicity for
professions or jobs at workplace where there are harzardous and toxic
elements for the officials and staff working at places with harzardous and
toxic elements: exposure to toxic substances and gas and working at the
contagious environment….
From October 01, 2004, the regulation including
04 levels with the factors 0.1; 0.2; 0.3; 0.4 calculated on the general
minimum salary rate and the time of actually working at the place with toxic
and harzardous elements. Working less than 4 hours/day is considered as ½
working day. Working from 04 hours or more is considered as one working day
1. Circular No. 07/2005/TT-BNV dated January 05,
2005 of the Ministry of Home Affairs guiding the regulations on allowances
for toxicity for cadres, public servants and officers;
2. Circular No. 04/2005/TT-BLDTBXH dated January
05, 2005 of the Ministry of Labor, Invalids and Social Affairs guiding the
implementation of regulation on allowances for toxicity and harzard in the
State-owned companies;
3. Circular No. 26/2006/TT-BVHTT dated February
21, 2006 of the Ministry of Culture and Information on regulation on
allowances for toxicity and harzard and in-kind allowances for cadres, public
servants and officers of sector of culture and information.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Administrative agencies, non-business units,
armed forces (including the cipher work);
b) Political organizations, social - political
organizations, occupational-social organization, other social organizations;
c) Enterprises of all economic sectors;
d) Cooperatives;
dd) Foreign agencies and organizations and
international organizations with their head offices located in the territory
of the Socialist Republic of Vietnam;
e) Other organizations using employees;
From December 05, 2013, in-kind allowances are
calculated by the daily rate at the value in cash corresponding to the
following levels:
Level 1: 10,000 dong
Level 2: 15,000 dong
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Level 4: 25,000 dong
Circular No. 25/2013/TT-BLDTBH dated October 18,
2013 of the Ministry of Invalids and Social Affairs on guiding the
implementation of regulation on in-kind allowances for the employees working
in the conditions with toxic and hazardous conditions;
4. Incentive allowances,
regional allowances
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
Regulatory
documents
1. Incentive allowances for officials,
civil servants, and employees working in the new economic zones, the economic
facilities and the outlying islands have extremely difficult living
conditions as far-flung, far from residential areas; no network traffic, difficulty
in traveling; no power and domestic water supply system, water; housing
shortage; no school, nursery and hospital.
Including 04 levels: 20%, 30%, 50%, và 70% based
on the current salary plus the allowance for leadership position and
seniority allowance (if any)
The time of entitlement is determined in the time
framework from 3 to 5 years
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Allowances for attracting teachers for
teachers and educational managers working in the areas with extremely
difficult social-economic conditions;
The level of allowance for attraction is equal to
70% of salaray rate based on the current scale and level of salary plus
allowance for leadership position and seniority allowance exceeding the
framework (if any); Allowance for attraction paid for the actual working time
of teachers, educational managers in the areas with extremely difficult
social-economic conditions but the time entitled to the allowance for
attraction not in excess of 05 years;
1. Decree No. 61/2006/ND-CP dated June 20, 2006
of the Government concerning the policies on teachers, educational managers
working at specialized school in the areas with extremely difficult
social-economic conditions;
2. Circular No. 06/2007/TTLT-BGD ĐT-BNV-BTC dated
March 27, 2007 of the Ministry of Education and Traning, Home Affairs, Finance
guiding the implementation of Decree No. 61/2006/ND-CP dated June 20, 2006 of
the Government concerning the policies on teachers, educational managers
working at specialized school in the areas with extremely difficult
social-economic conditions;
3. Decree No. 19/2013/ND-CP dated February 23,
2013 of the Government amending and supplementing a number of articles
of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government (effective
on November 03, 2012);
4. Joint Circular No. 35/2013/TTLT-BGDDT-BNV-BTC
guiding the implementation of Clause 1 and 2, Article 1 of Decree No.
19/2013/ND-CP dated February 23, 2013 of the Government amending and
supplementing a number of articles of Decree No. 61/2006/ND-CP dated June 20,
2006 of the Government concerning the policies on teachers, educational
managers working at specialized school in the areas with extremely difficult
social-economic conditions;
3. Allowances for attracting the cadres,
public servants, and persons salaried in the armed forces in the areas with
extremely difficult social-economic conditions;
The level of allowance is equal to 70% of current
monthly salary, including: salary rate of position, scale, level or rank and
allowance for leadership position and seniority allowance exceeding the
framework (if any);
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Joint Circular No. 08/2011/TTLT-BNV-BTC dated
August 03, 2011 guiding the implementation of a number of articles of Decree
No. 116/2010/ND-CP dated December 24, 2010 of the Government concerning the
policies on cadres, public servants and officers and salaries persons in the
armed forces working in the areas with extremely difficult social-economic
conditions;
4. Allowances for attracting the medical
cadres and officers, employees under contract and medical cadres and officers
directly performing the professional medical work at the health facilities of
the State in the areas with extremely difficult social-economic conditions;
The level of entitlement of 70% of salary rate
based on the current scale and level plus the allowance for leadership
position and seniority allowance exceeding the framework (if any);
1. Decree No. 64/2009/ND-CP dated July 30, 2009
of the Government concerning the policies on medical officers working in the
areas with extremely difficult social-economic conditions;
2. Joint Circular No. 06/2010/TTLT-BYT-BNV-BTC
dated March 22, 2010 guiding the Decree No. 64/2009/ND-CP dated July 30, 2009
of the Government concerning the policies on medical officers working in the
areas with extremely difficult social-economic conditions;
5. Area allowance.
Based on the levels from 0.1 to 1,0 compared with
the minimum salary rate of each area;
Joint Circular No.
11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 05, 2005 of the inter
Ministries of of Labour, Invalids and Social Affairs, Home Affairs, Finance, Committee on Ethnic Minority Affairs
guiding the implementation of regulations on area allowances;
6. Support and subsidy for the pioneers of
Project of 600 Vice Chairmen of communes
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Where the project pinoneers move with their
families, they shall be given subsidies of fares and baggage charges for
their members and subsidies for change of working area are equal to 10
months' general minimum salary for a household;
- Additional monthly allowances equal to 70% of
current salary rate plus the allowances for leadership position and seniority
allowance exceeding the framework (if any);
- Fares for traveling to visit family upon annual
leave, holidays and Tet, personal leave;
1. Decision No. 70/2009/QD-TTg dated April 27,
2009 of the Prime Minister concerning the policies on rotation and
enhancement of key officials for communes of poor districts and the incentive
policies on attracting young intellectuals, technical professional officers
to come and participate in the working groups at the communes of 61 poor
districts under the Decree No. 30a/2008/NQ-CP dated December 27, 2008 of the
Government;
2. Decision No.170/QD-TTg dated January 26, 2011
of the Prime Minister approving the pilot Project to select 600 elite young
intellects with university degree who shall be enhanced to work as Vice
Chairmen of communes of 62 poor districts;
3. Circular No. 171/2011/TT-BTC dated November
25, 2011 of the Ministry of Finance guiding the management and use of funds
to carry out the pilot Project to select 600 elite young intellects with university
degree who shall be enhanced to work as Vice Chairmen of communes of 62 poor
districts approved under Decision No. 170/QD-TTg dated January 26, 2011 of
the Prime Minister;
5. Subsidies for unexpected
difficulties, subsidies for labor accidents and occupational diseases, one-time
allowance for childbirth or child adoption, benefit levels for maternity,
benefit levels for convalescence, rehabilitation after maternity, subsidies due
to impaired work capacity, one-time pension subsidy, monthly death benefits,
severance allowance, allowance for loss of work and other allowances under the
provisions of the Labor Code and social Insurance Law;
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Level of entitlement to maternity
benefits
Under prescribed regulation (on maternity) for
months of maternal leave
1. Law on social insurance
2. Labor Code
2. Regulations on allowances for employees
suffering from labor accidents, occupational diseases are applied to:
employees working under labor contract; cadres, public servants, officers,
cooperative members, apprentices under the Labor Code
1. In case the fault is not due to employees:
- At least equal to 1.5 times of the monthly
salary under labor contract if the work capacity is impaired from 5.0% to
10%; then, additionally increasing by 1.0% shall be added 0.4 month of salary
under labor contract if the work capacity is impaired from 11% to 8%;
- At least 30 months’ salary under labor contract
for the employees whose work capacity is impaired from 81% or more or for the
death of employees’ relatives due to labor accidents;
2. In case the fault is due to the employees: at
least equal to 40% of the level specified at Point 1 of this Section
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Circular No. 10/2003/TT-BLDTBH guiding the
implementation of regulation on compensation and subsidies for the employees
suffering from labor accidents and occupational diseases;
3. Benefits for labor accidents,
occupational diseases under the Law on social insurance for the employees
participating in mandatory social insurance, including:
a) Persons working under labor contracts without
definite time or with the time of 03 months or more;
b) Cadres, public servants or officers;
c) National defense workers and police workers
d) Officers and professional servicemen of
people's army; officers, non-commissioned officers, non-commissioned officers
of technical profession of people’s police; person performing cipher work
salaried like military people, police people; people's army, people's police;
dd) Non-commissioned officers and soldiers of the
people's army, and non-commissioned officers and soldiers of the People's
Police serving with definite time;
1. One-time subsidy
a) The employees whose work capacity are impaired
from 5% to 30% shall be entitled to one-time subsidy
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Impairment of 5% of work capacity shall be
entitled to minimum five months’ salary, then, additional impairment of 1%
shall be entitled to minimum 0.5 month’s salary
- In addition to the subsidy specified at Point a
of this Clause, additional entitlement to the subsidy calculated by a number
of years of having paid the social insurance, 01 year or less is calculated
by 0.5 month, then each additional year of payment of social insurance is
added 0.3 month’s salary or remuneration of paying social insurance of the
month preceding the leave for treatment
2. Monthly subsidies:
a) The employee whose work capacity is impaired
from 31% or more are entitled to monthly subsidies
b) The monthly allowance level is specified as
follows:
- Impairment of 31% of work capacity is entitled
to 30% of general minimum salary rate, then additional impairment of 1%
shall be entitled to additional 2% of general minimum salary;
- In addition to the subsidy specified at Point a
of this Clause, additional entitlement to the subsidy calculated by a number
of years of having paid the social insurance, 01 year or less is calculated
by 0.5 month, then each additional year of payment of social insurance is
added 0.3 month’s salary or remuneration of paying social insurance of the
month preceding the leave for treatment
Law on Social Insurance 2006
6. Subsidies for the
subjects entitled to the social welfare under regulations of law
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Level of
calculation
Regulatory
documents
Social subsidies for subjects entitled to the
social welfare or the subjects with particularly difficult circumstances,
such as children with particularly difficult circumstances, the elderly, the
persons with particularly severe disability… ….
Social subsidy with various levels, the minimum
level is 270,000 dong;
1. Decree No. 06/2011/ND-CP dated January 14,
2011 of the Government detailing and guiding the implementation of a number
of articles of the Law on the elderly;
2. Decree No. 28/2012/ND-CP dated April 10, 2012
of the Government detailing and guiding the implementation of a number of
articles of the Law on the persons with disabilities;
3. Decree No. 136/2013/ND-CP dated October 21,
2013 of the Government regulating the policies on social assistance for the
subjects entitled to the social welfare;
7. Service allowances for
senior leaders
Regulations on
allowances and subsidies and the beneficiaries
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Regulatory
documents
Service allowances and other and others received
under the benefits of senior leaders
Under the prescribed regulations
1. Decision No. 205/2004/QD-TTg dated December
10, 2004 of the Prime Minister on implementation of a number of polices and
benefits for senior officials;
2. Circular No. 117/2005/TT-BNV dated November
04, 2005 of the Ministry of Home Affairs guiding the implementation of
Decision No. 205/2004/QD-TTg dated December 10, 2004 of the Prime Minister on
implementing a number of policies and benefits for senior officials;
3. Decision No. 269/2005/QD-TTg dated October 31,
2005 of the Prime Minister concerning the regulations on service subsidy;
4. Circular No. 214/2005/TT-THE MINISTRY OF
NATIONAL DEFENSE dated December 28, 2005 of the Ministry of Defense guiding
the Decision No. 269/2005/QD-TTg dated October 31, 2005 of the Prime Minister
concerning the regulations on service subsidy;
5. Decision No. 344/QD-BQP in 2006 on correcting
the Circular No. 214/2005/TT-BQP dated December 28, 2005 of the Minister of
Defense;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
Regulatory
documents
1. One-time support for cadres and
officials working on island sovereignty;
Under the prescribed regulations
Decision No. 34/2011/QD-BCDBDHD dated June 15,
2011 of the Steering Committee of the East Sea islands
2. Subsidies for the first time and
subsidies for area transfer for teachers, educational managers working at
specialized schools or in the areas with extremely difficult social economic
conditions;
- Subsidies for the first time: 10 months'
general minimum salary for 01 person at the time of work acceptance;
- Subsidies for area transfer: in case of
accompanied by families, the fares and baggage charges shall be subsidized
for accompanying members and for area transfer with an amount of 12 months’
general minimum salary for a household;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1..
Decree No. 61/2006/ND-CP dated June 20, 2006
concerning the policies on teachers and educational managers working in the
specialized schools in the areas with extremely difficult social economic
conditions;
2. Circular No. 06/2007/TTLT-BGDDT-BNV-BTC dated
March 27, 2007 of the inter Ministries of Education and Training and Finance
guiding the implementation of Decree No. 61/2006/ND-CP dated June 20, 2006 of
the Government concerning the policies on teachers, educational managers
working at specialized schools or in the areas with extremely difficult
social economic conditions;
3. Decree No. 19/2013/ND-CP dated February 23,
2013 of the Government amending and supplementing a number of articles of
Decree No. 61/2006/ND-CP dated June 20, 2006 concerning the policies on
teachers, educational managers working at specialized schools or in the areas
with extremely difficult social economic conditions;
4. Joint Circular No. 35/2013/TTLT-BGDDT-BNV-BTC
dated September 19, 2013 guiding the implementation of Clause 1 and 2,
Article 1 of Decree No. 19/2013/ND-CP dated February 23, 2013 of the
Government;
3. Subsidies for the first time and
subsidies for area transfer for cadres, officials and officers and the
salaried persons in the armed forces working in the areas with extremely
difficult social economic conditions;
- Subsidies for the first time: 10 months'
general minimum salary for 01 person at the time of work acceptance;
- Subsidies for area transfer: in case of
accompanied by families, the fares and baggage charges shall be subsidized
for accompanying members and for area transfer with an amount of 12 months’
general minimum salary for a household (if any);
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Decree No. 116/2010/ND-CP dated December 24,
2010 of the Government concerning the policies on cadres, officials, officers
and salaried persons in the armed forces working in the areas with extremely
difficult social economic conditions;
2. Joint Circular No. 08/2011/TTLT-BNV-BTC dated
August 31, 2011 guiding the implementation of a number of articles of Decree
No. 116/2010/ND-CP dated December 24, 2010 of the Government;
9. Subsidies for medical
officers at hamlets and mountain villages
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
Regulatory
documents
Monthly hamlet and mountain village allowances
for medical officers there;
By a factor of 0.5 and 0.3 compared to the
general minimum salary rate.
Decision No. 75/2009/QD-TTg dated May 11, 2009 of
the Prime Minister concerning the policies on allowances for medical officers
of hamlet and mountain village.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
No.
Regulations on
allowances and subsidies and the beneficiaries
Level of
calculation
Regulatory
documents
10.1
For units under the management of Party agencies
a)
Seniority allowances for Party inspection
profession
Being entitled to 5% after full 5 years of
working, from the 6th year onwards, each year of working shall be
increased by 1%;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b)
Responsibility allowances for Party inspection
profession specified at 2.1, Clause 2, Section II of Instruction No.
55/HD/BTCTW.
Level 15%, 25% of current salary rate applicable
to cadres and public servants under the management of the Party inspection
committee from the Central Government to district level directly performing
the Party inspection under the provisions of the Party Charter
Instruction No. 55/HD/BTCTW dated December 31,
2005 of the Central Organizing Committee.
c)
Part-time allowances specified at Point 1, Part
II of Instruction No.55/HD/BTCTW.
Level of allowance is 10%
d)
Allowances for work of Party, social-political
organizations specified Point 2, Part I of Instruction No. 05- HD/BTCTW.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Allowances for work of Party and organizations
equal to 30% of current salary rate plus the allowances for leadership
position and seniority allowance exceeding the framework (if any);
Instruction No. 05- HD/BTCTW dated July 01, 2011
of the Central Organizing Committee.
dd)
Regulations on allowances in service of Party
committees for cadres, officials, officers and employees working in Party
agencies in the Central Government; the agencies in charge of advise and
assistance of provincial or municipal Party Committee.
Applicable to cadres, officials, officers and
employees that are working in the Central Party agencies are entitled to the
monthly allowance by 0.5 of minimum salary rate, by 0.2 if performing the
clerical work and 0.3 if working at the agencies of provincial or municipal
Party Committee.
1. Regulation No. 3114-QD/VPTW dated August 04,
2009 of Office of the Party Central Committee.
2. Regulation No. 3115-QD/VPTW of Office of the
Party Central Committee.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
g)
Professional responsibility allowances for
inspectors.
Allowance includes 3 levels: 15%, 20% and 25%
compared with the current basic salary plus the allowances for leadership
position and seniority allowance exceeding the framework (if any);
1. Decision No. 202/2005/QD-TTg dated August 09,
2005;
2. Joint Circular No. 191/2006/TTLT- TTCP-BNV-BTC
dated January 19, 2006 of the Government Inspectorate, Ministry of Home
Affairs, and Ministry of Finance guiding the implementation of Decision No
202/2005/QD-TTg dated August 09, 2005 of the Prime Minister on allowance for
professional responsibility for inspectors.
h)
Responsibility allowances for officials directly
responsible for internal political protection at all levels
0.5 of minimum salary rate at Central level
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0.2 of minimum salary rate at district level
Announcement No. 13-Tb/TW dated March 28, 2011 of
the Politburo;
i)
Responsibility allowances for reporting workers
at all levels
0.5 of minimum salary rate at Central level
0.3 of minimum salary rate at provincial level
0.2 of minimum salary rate at district or
communal level
k)
Responsibility allowances for officials of Office
of Central Steering Committee on Corruption prevention now as the Central
Committee of Internal Affairs, Internal Affairs Committee of provinces and
cities
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Decree No. 19/2008/ND-CP dated February 14, 2008
of the Government
l)
Responsibility allowance of part-time members
participating in the Steering Committee (Steering Committee for Judicial
Reform, Steering Committee of Project 165, Central Theoretical Council,
Central literary and artistic theoretical critic Council and a number of
Steering Committees established by decision of the Politburo and the
Secretariat).
Allowance level from 0.6 to 1.0 of general
minimum salary rate
Under the decision on establishment of the
Steering Committee;
m)
Responsibility allowances for members of Party
executive committee at all levels;
- 1.0 of minimum salary rate for members of the
Party Central Executive Committee (including alternate members).
- 0.5 of minimum salary rate for the party executive
committee member at provincial level and equivalent.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- 0.5 of minimum salary rate for the party
executive committee member at the communal cell and equivalent.
Decision No. 169-QD/TW dated September 24, 2008
of the Secretariat
10.2
For educational sector
a)
Seneriority allowances for teachers who are
teaching or educating at public educational facilities and institutes,
schools, centers for training and retraining under the state agencies,
political organizations, social political organizations that are arranged
with salary under Decree No. 204/2004/ND-CP dated December 14, 2004;
Upon 5 years (60 months) in full, 5% of current
salary shall be paid plus the allowances for leadership position and
seniority allowance exceeding the framework (if any); from the sixth year
onwards, each year (12 month in full), each year (12 months) is added 1%.
1. Decree No. 54/2011/ND-CP dated July 04, 2011
of the Government regulating the allowances for teachers;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b)
Incentive allowances for teachers directly
teaching in public educational facilities
Including 6 levels: 25%, 30%, 35%, 40%, 45% and
50% calculated by the current salary scale and level plus the
allowances for leadership position and seniority allowance exceeding the
framework (if any);
1. Decision No. 244/2005/QD-TTg dated October 06,
2005 of the Prime Minister concerning the regulation on incentive allowances
for teachers directly teaching at the public educational facilities;
2. Joint Circular No. 01/2006/TTLT-BGDDT-BNV-BTC
dated January 23, 2006 guiding the Decision No. 244/2005/QD-TTg dated October
06, 2005 of the Prime Minister concerning the regulation on incentive
allowances for teachers directly teaching at the public educational
facilities;
c)
Incentive allowances for teachers and educational
managers that are working at specialized schools or in the areas with the
extremely difficult social economic conditions.
Including 02 levels: 50% and 70% calculated by
the current salary rate plus the allowances for leadership position and
seniority allowance exceeding the framework (if any);
1. Decree No. 61/2006/ND-CP dated June 20, 2006
of the Government concerning the policies on teachers, educational managers
working at specialized schools or in the areas with extremely difficult
social economic conditions;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Decree No. 19/2013/ND-CP dated February 23,
2013 of the Government amending and supplementing a number of articles of
Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government (effective on
November 03, 2013);
4. Circular No. 35/2013/TTLT-BGDDT-BNV-BTC dated
September 19, 2013 guiding the implementation of Clause 1 and 2, Article 1 of
Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government;
- Allowances for visit, learning and re-training
of professional skills;
- Allowances for purchase and transport of clean
and fresh water;
- Allowances for mobility
- Allowances for teaching language and script of
ethnic minorities.
Under the prescribed regulations
10.3
For Transportation Sector
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Allowances for divers
Coefficient level from 0.1 to 1.0 calculated by
the general minimum salary rate regulated and applied by the Government for
divers diving more than 3 m deep, depending on the depth of the actual diving
hours;
1. Decision No. 43/QD-TTg dated October 12, 2012
on modification of name and supplementation and modification of Article 1 of
Decision No. 234/2005/QD-TTg dated September 26, 2005 of the Prime Minister
on particular benefits for workers, employees and officers of a number of
professions in the state-owned companies;
b)
Seafarer allowances for employees actually work
on oil rig, oil and gas transport services ships, works….pilots guiding ships
at sea;
232,000 dong/day
c)
Incentive allowances for maritime search and
rescue forces.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Decision No. 141/2009/QD-TTg dated December 31,
2009 of the Prime Minister on salary mechanism and
10.4
For Justice sector
a)
Regulation on judicial expertise for
judicial expert, assistant of judicial expert in cases related to the field
of forensics
As specified amount by day/case
1. Decision No. 74/2009/QD-TTg dated May 07, 2009
of the Prime Minister
2. Joint Circular No. 09/2010/TTLT-BTP-BTC-BNV
dated May 04, 2010 guiding the implementation of Decision No. 74/2009/QD-TTg
dated May 07, 2009 of the Prime Minister;
b)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Allowance include 4 levels: 15%, 20%, 25% and 30%
of current salary rate plus the allowances for leadership position and
seniority allowance exceeding the framework (if any);
1. Decision No. 138/2005/QD-TTg dated June 13,
2005 concerning the regulation on responsibility allowances for prosecutors,
investigators and examiner of procuracy sector.
2. Joint Circular No. 01/2006/TTLT-VKSTC-BNV-BTC
dated January 19, 2006 guiding the implementation of Decision No.
138/2005/QD-TTg dated June 13, 2005;
c)
Responsibility allowances for judges, court
clerks and the verifiers of court sector;
Allowance include 3 levels: 15%, 20% and 25% of
current salary rate plus the allowances for leadership position and seniority
allowance exceeding the framework (if any);
1. Decision No. 171/2005/QD-TTg dated July 08,
2005 concerning the regulation on responsibility allowances for judges, court
clerks and the verifiers of court sector;
2. Joint Circular No. 04/2005/TTLT-TANDTC-BNV-BTC
dated October 06, 2005 guiding the implementation of Decision No.
171/2005/QD-TTg dated July 08, 2005 of the Prime Minister;
d)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Allowance include 4 levels: 15%, 20%, 25% and 30%
of current salary rate plus the allowances for leadership position and
seniority allowance exceeding the framework (if any);
Decision No. 27/2012/QD-TTg dated June 11, 2012
of the Prime Minister concerning the regulation on professional
responsibility allowances for bailiffs, notaries, verifiers and case
enforcement clerks
10.5
For health sector
a)
Regulation on particular benefits for officials
and officers and employees working at public medical facilities and
allowances for epidemic prevention.
As specified amount under shifts, each department
of each different type of hospital.
Under Decision No. 73/2011/QD-TTg dated December
28, 2011 of the Prime Minister on regulating a number of particular
allowances for officials, officers and employees working in public medical
facilities and employees working at public medical facilities and allowances
for epidemic prevention.
b)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Including 5 levels: 30%, 40%, 50%, 60% and 70%
calculated by the current salary scale and level plus the allowances for
leadership position and seniority allowance exceeding the framework (if any);
1. Decree No. 56/2011/ND-CP dated July 04, 2011
of the Government on incentive professional allowances for officials
and officers working at public medical facilities;
2. Joint Circular No. 02/2012/TTLT-BYT-BNV-BTC
dated January 19, 2012 guiding the Decree No. 56/2011/ND-CP dated July 04,
2011 of the Government;
c)
Incentive allowances for medical officials and
officers working in the areas with the extremely difficult social economic
conditions.
The level of entitlement of 70% of salary rate
based on the current scale and level plus the allowance for leadership
position and seniority allowance exceeding the framework (if any);
1. Decree No. 64/2009/ND-CP dated July 30, 2009
of the Government concerning the policies on medical officials and officers
working in the areas with the extremely difficult social economic conditions.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Allowances for visit, learning and re-training
of professional skills;
- Allowances for purchase and transport of fresh
water;
Under the prescribed regulations
d)
Regulation on particular allowances for officials
and officers working at a number of hospitals.
Including 05 levels: 1.0; 1.5; 2.0; 2.5; 3.0
times of general minimum salary;
Decision No. 46/2009/QD-TTg dated March 2009 of
the Prime Minister on particular allowances for officials and officers
working at Huu Nghi hospital, Thong Nhat hospital, C Da Nang hospital under
the management of the Ministry of Health, Central Division of health
protection 1, 2, 2B, 3 and 5, Department A11 of Army Central Hospital 108 and
Department A11 of Military Institute of Traditional
Medicine;
10.6
For Culture - Sports and Tourism sector
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a)
Incentive allowances for art performers of
information and culture sector;
* Incentive allowance for art performers
(actor/actress) includes 02 levels: 20% and 15% calculated on the current
salary rate plus the allowances for leadership position and seniority
allowance exceeding the framework (if any);
*Benefits for training and performance for art
performers (actor/actress): amount paid by actual day of practice and
performance
1. Decision No. 180/2006/QD-TTg dated August 09,
2006 of the Prime Minister on incentive professional allowances for art
performers of the culture - sports and tourism sector
2. Joint Circular No. 94/2006/TTLT- BVHTT-BNV-BTC
dated December 01, 2006 guiding the Decision No. 180/2006/QD-TTg.
b)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Amount of money based on specific work
1. Decision No. 369/QD-TTg dated March 14, 2011
approving the Scheme to continue the support of creation activities of
literary and artistic works and press at central level and the local
Literature and Art Association; support of high quality press works at local
level for period 2011-2015;
2. Joint Circular No. 18/2012/TTLT-BTC-BTTTT
dated February 14, 2012 guiding the management and use of funds to support
high quality press works at local level for period 2011-2015;
10.7
For sector of agriculture and rural development
a)
Seafarer allowances for inspectors, inspection
collaborator of agriculture and rural development, officers, crew and staff
on fishery control boats;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Decision No. 149/2008/QD-TTg dated November 20,
2008 of the Prime Minister on seafarer allowances for inspectors, inspection
collaborator of agriculture and rural development, officers, crew and staff
on fishery control boats;
b)
Incentive professional allowances for officials
and officers of forest management, plant protection, animal health and dike
control sector
From 10% to 50% calculated by the current salary
scale and level plus the allowances for leadership position and seniority
allowance exceeding the framework (if any);
1. Decision No. 132/QD-TTg dated May 31,
2006 of the Prime Minister on incentive professional allowances for officials
and officers of forest management, plant protection, animal health and dike
control sector
2. Joint Circular No. 64/2006/TTLT-BNV-BTC dated
August 25, 2006 of the inter Ministries of Agriculture and Rural Development,
Home Affairs and Finance guiding the implementation of Decision No.
132/QD-TTg dated May 31, 2006;
10.8
For the Natural Resources and Environment sector
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Regulation on particular allowances for the
hydrometeorological officers and officials
Prescribed level of support and allowances;
1. Decision No. 78/2009/QD-TTg dated May 15, 2009
of the Prime Minister regulating the particular allowances for the
hydrometeorological officers and officials under the Natural Resources and
Environment sector
2. Joint Circular No. 18/2009/TTLT-BTNMT-BNV-BTC
dated October 21, 2009 guiding the implementation of Decision No.
78/2009/QD-TTg dated May 15, 2009 of the Prime Minister regulating the
particular allowances for the hydrometeorological officers and officials
under the Natural Resources and Environment sector;
b)
Incentive professional allowances for the
hydrometeorological technical officers
Allowance levels of 15%, 20%, 25% and 30% based
on the current salary scale and level plus the allowances for leadership
position and seniority allowance exceeding the framework (if any);
Decision No. 47/2011/QD-TTg dated August 22, 2011
of the Prime Minister concerning the incentive allowances for
hydrometeorological profession under the Natural Resources and Environment
sector;
10.9
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Incentive professional allowances for state
auditors;
Allowance includes 3 levels: 15%, 20% and 25%
calculated on the current salary rate plus the allowances for leadership
position and seniority allowance exceeding the framework (if any);
Joint Circular No. 01/2007/TTLT-BNV-BTC dated
April 26, 2007 guiding the implementation of regulation on salary officials
of officers of state audit;
10.10
For other professions
a)
Regulation on safety bonus for officials,
officers and employees of allowances number of professions in one member
limited liability companies owned by the State;
Allowance includes 02 levels: 15% and 20%
calculated by salary of rank or position;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Decision No. 43/QD-TTg of the Prime Minister
dated October 12, 2012 on amending and supplementing Article 1 of Decision
No. 234/2005/QD-TTg dated September 26, 2005 of the Prime Minister on the
particular benefits for employees and officers of a number of professions in
the State-owned companies;
b)
Seniority allowances for officials and public
servants that are salaried based on scale or specialized title of
Court, Procuracy, audit, inspection, enforcement of civil judgment and forest
management;
Upon 5 years (60 months) in full, 5% of current
salary shall be paid plus the allowances for leadership position and
seniority allowance exceeding the framework (if any); from the sixth year
onwards, each year (12 month in full), each year (12 months) is added 1%.
Joint Circular No. 04/2009/TTLT-BNV-BTC dated
December 24. 2009 of the Ministry of Home Affairs and Ministry of Finance
guiding the implementation of professional seniority allowances for officials
and public servants salaried by scale or title of court, procuracy, audit,
inspection, civil judgment enforcement and forest management;
c)
Particular allowances for officials and
soldiers performing work in prisons, detention centers in the army;
Including 04 levels: 10%, 15%, 20%. 25%
calculated on current army rank, scale or level or army rank allowances plus
allowances for leadership position and seniority allowance exceeding the
framework (if any);
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Decision No. 10/2013/QD-TTg dated January 24,
2013 of the Prime Minister on the particular allowances for officials and
soldiers directly directly performing the execution of criminal cases,
management of execution of criminal cases and working at prisons or
detention centers in the army;
d)
Incentive professional allowances for officials
and public servants doing statistical work;
Including 4 levels: 10%, 15%, 20% and 25%
calculated on the current salary rate plus allowances for leadership position
and seniority allowance exceeding the framework (if any);
1. Decision No. 45/2009/QD-TTg dated March 27,
2009 on the incentive professional allowances for officials and cadres
performing the statistical work;
2. Joint Circular No. 06/2009/TTLT-BKHDT-BNV-BTC
dated September 09, 2009 guiding the implementation of Decision No. 45/QD-TTg
dated March 27, 2009 of the Prime Minister on incentive professional
allowances for the officials and public servants doing statistical work;
dd)
Seniority allowances and incentive professional
allowances for persons performing national clerical work;
- Seniority allowances: Upon 5 years (60 months)
in full, 5% of current salary shall be paid plus the allowances for
leadership position and seniority allowance exceeding the framework (if any);
from the sixth year onwards, each year (12 month in full), each year (12
months) is added 1%.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Decree No. 94/2013/ND-CP dated August 21, 2013 of
the Government detailing the Law on National Reserve;
e)
Seniority allowances and incentive professional
allowances and allowance levels for drug prevention and control forces under
the General Department of Customs;
- Incentive allowances: including 04 levels: 10%,
15%, 20% and 25% calculated on the current salary rate of scale and level
plus the allowances for leadership position and seniority allowance exceeding
the framework (if any);
- Customs seniority allowances: Upon 5 years (60
months) in full, 5% of current salary shall be paid plus the allowances for
leadership position and seniority allowance exceeding the framework (if any);
from the sixth year onwards, each year (12 month in full), each year (12
months) is added 1%.
- Allowance for drug prevention control forces
includes 02 levels: 400,000 dong/month and 500,000 dong/month
1. Decision No. 07/2007/QD-TTg dated January 12,
2007 of the Prime Minister on incentive professional allowances for the
customs officers of the General Department of Customs under the Ministry of
Finance;
2. Joint Circular No. 94/2007/TTLT-BTC-BNV dated
August 02, 2007 guiding the implementation of Decision No. 07/2007/QD-TTg dated
January 01, 2007on incentive professional allowances for customs officers of
the General Department of Customs under the Ministry of Finance;
3. Circular No. 40/2003/TT-BTC dated May 05, 2003
of the Ministry of Finance guiding the implementation of customs seniority
allowances;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
g)
- Allowances by type of communal administrative
unit of communal officials and allowances of persons not working
professionally at communal level;
Level of 5% and 10% calculated on the current
salary rate plus the allowances for leadership position and seniority
allowance exceeding the framework (if any);
1. Decree No. 92/2009/ND-CP dated October 22,
2009 of the Government on the title, amount, a number of benefits and
policies on officials and public servants in towns, ward and communes and the
persons not working professionally at communal level;
2. Decree No. 29/2013/ND-CP dated April 08, 2013
of the Government amending and supplementing Decree No. 92/2009/ND-CP of the
Government;
- Allowances of persons not working
professionally at communal level;
Under the prescribed regulations
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
One-time subsidiy for persons sent to help Laos
and Cambodia as experts
From 3 to 36 million dong
Decision No. 57/2013/ND-CP dated October 14, 2013
of the Prime Minister on one-time subsidiy for persons sent to help Laos and
Cambodia as experts
i)
Subsidies to support housing for poor households
Under the prescribed regulations
1. Decision No. 167/2008/QD-TTg dated December
12, 2008 of the Prime Minister concerning the policies on housing support for
poor households and decision on fund support of organizations: Vietnam
Fatherland Front, Trade Unions, Women's union, Youth Union, ...from social
funds or donation program of such organizations.
2. Circular No.
08/2009/TTLT-BXD-BTC-BKHDT-BNNPTNT-THE STATE BANK guiding the implementation
of Decision No. 167/2008/QD-TTg dated December 12, 2008 of the Prime Minister
concerning the policies on housing support for poor households;
k)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Under the prescribed regulations
Decision No. 16/2005/QD-TTg dated January 21,
2005 of the Prime Minister on fund supporting from the state budget for
religious organizations and religious dignities operating in Vietnam;
l)
Subsidies for employees by the employers as
specified in the collective labor contract or regulation on using corporate
welfare funds in accordance with the provisions of the Labor Code.
At least 250,000 dong / person.
Article 1 and Clause 1 of Article 2 of Circular
No.92/2011/TT-BTC dated June 23, 2011 of the Ministry of Finance guiding the
implementation of subsidies for employees in enterprises under the Decision
No. 471/QD-TTg dated March 30, 2011 of the Prime Minister;
m)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Under the prescribed regulations
Labor Code and Trade Union Law.
n)
Part-time allowances and responsibility
allowances for officials of grassroots Trade Union and higher levels Trade
Union.
Under the prescribed regulations
Decision No. 1439/QD-TLD dated December 14, 2011
of the Vietnam
General Confederation of Labour on promulting the allowance regulation of
Trade Union officials;
11. Other amounts not
included in taxable income:
Regulations on
allowances and subsidies and the beneficiaries
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Regulatory
documents
1. Amount received under regulation
related to the use means of transport in the State agencies, public
non-business units and Party organizations and groups;
Under the prescribed regulations
Documents of the Prime Minister regulating the
benefits and policies for each subject (Ex: Decision No. 59/2007/QD-TTg dated
May 07, 2007 of the Prime Minister issuing the Regulation on standard, norm,
management and use of means of transportation in the State agencies, public
non-business units and State-owned companies;
2. Amounts received by the benefits of
public houses stipulated by law;
Under the prescribed regulations
Documents of the Prime Minister regulating the
benefits and policies for each subject (Ex: Decree No. 90/2006/ND-CP dated
September 06, 2006 of the Government detailing and guiding the implementation
of the Law on housing, Decision No. 09/2008/QD-TTg dated January 11, 2008 of
the Prime Minister issuing the design principles and standard of using public
houses;
3. Amounts received in addition to the
salary and remuneration from participation and in service of Party and
National Assembly delegation or formulation of legal normative documents;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Based on documents of state agencies;