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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 07/2025/TT-BTC
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Hanoi, January
24, 2025
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CIRCULAR
CIRCULAR
ON GUIDANCE ON IDENTIFYING FUNDING SOURCES AND PREPARING BUDGET ESTIMATES,
MANAGING, USING, AND FINALIZING FUNDS FOR THE IMPLEMENTATION OF POLICIES
STIPULATED IN DECREE NO. 178/2024/ND-CP DATED DECEMBER 31, 2024, OF THE
GOVERNMENT ON POLICIES AND REGIMES APPLICABLE TO OFFICIALS, CIVIL SERVANTS,
PUBLIC EMPLOYEES, EMPLOYEES, AND ARMED FORCES IN THE RESTRUCTURING OF THE
ORGANIZATIONAL APPARATUS OF THE POLITICAL SYSTEM
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on amendments the Law on Securities,
the Law on Accounting, the Law on Independent Audit, the Law on State Budget,
the Law on Management and Use of Public Property, the Law on Tax
Administration, the Law on Personal Income Tax, the Law on National Reserve,
and the Law on Handling of Administrative Violations dated November 29, 2024;
Pursuant to Decree No. 14/2023/ND-CP, of the
Government, dated April 20, 2023 providing for the functions, tasks, powers,
and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 178/2024/ND-CP dated
December 31, 2024, of the Government, on policies and regimes applicable to
officials, civil servants, public employees, employees, and armed forces in the
restructuring of the organizational apparatus of the political system;
At the request of the Director General of the
Department of Administrative and Public Service Finance;
The Minister of Finance hereby promulgates this
Circular providing guidance on identifying funding sources and preparing budget
estimates, managing, using, and finalizing funds for the implementation of the
policies stipulated in Decree No. 178/2024/ND-CP dated December 31, 2024, of
the Government on policies and regimes applicable to officials, civil servants,
public employees, employees, and armed forces in the restructuring of the
organizational apparatus of the political system.
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1. Scope:
This Circular provides for the identification of
funding sources and the preparation of budget estimates, management, use, and
finalization of funds for the implementation of the policies stipulated in
Decree No. 178/2024/ND-CP dated December 31, 2024, of the Government, on
policies and regimes applicable to officials, public employees, civil servants,
employees, and armed forces in the restructuring of the organizational
apparatus of the political system (hereinafter referred to as Decree No.
178/2024/ND-CP).
2. Regulated entities:
a) Officials, public employees, civil servants, and
employees under labor contracts in agencies, organizations, units, and armed
forces subject to the restructuring of the organizational apparatus and
administrative units at all levels (hereinafter referred to as organizational
apparatus restructuring) as prescribed in Clause 1 Article 2 of Decree No.
178/2024/ND-CP;
b) Agencies, organizations, units, and individuals
involved in the identification of funding sources, preparation of budget
estimates, management, use, and finalization of funds for implementing the
policies under Decree No. 178/2024/ND-CP.
3. In cases where agencies and units have
operational funding sources under Resolutions, Decisions, and other documents
issued by competent authorities: the funding for implementing the policies
shall be sourced from the funding specified in such Resolutions, Decisions, and
documents (if any).
4. For officials who are ineligible for re-election
or reappointment to positions or titles under a term in agencies of the
Communist Party of Vietnam, the State, political-social organizations, and
officials who voluntarily retire or resign: the policies shall be implemented
in accordance with Decree No. 177/2024/ND-CP dated December 31, 2024, of the
Government, on regimes and policies for officials not re-elected, not reappointed,
and for officials retiring or resigning upon request.
Article 2. Funding sources for
implementing the policies and regimes applicable to officials, civil servants;
commune-level officials and civil servants; armed forces; and employees
(excluding employees working in public sector entities)
1. Agencies and units shall use their annually
allocated regular expenditure budget estimates to pay for the following
regimes:
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b) Continued payment of the current salary
(including salary-related allowances) based on the working position before
being seconded to grassroots-level agencies as prescribed in Point a Clause 1
and Point a Clause 2 Article 12 of Decree No. 178/2024/ND-CP;
c) Salary promotion policies as prescribed in Point
dd Clause 1, Point dd Clause 2 Article 12, and Clause 1 Article 13 of Decree
No. 178/2024/ND-CP;
d) Payment of bonuses to the subjects as prescribed
in Clause 3 Article 7, Point dd Clause 1, Point dd Clause 2 Article 12, and
Clause 2 Article 13 of Decree No. 178/2024/ND-CP.
2. The State budget shall allocate funding to
implement the remaining policies and regimes (other than those specified in
Clause 1 of this Article) under Article 7, Article 8, Article 9, Article 10,
Article 12, and Article 15 of Decree No. 178/2024/ND-CP as follows:
a) For officials, civil servants, employees, and
armed forces under the management of ministries, ministerial-level agencies,
Governmental agencies, and other central agencies (hereinafter referred to as
central agencies), the central budget shall cover the funding;
b) For officials, civil servants; commune-level
officials and civil servants; and employees under or affiliated with units
managed by local authorities: Funding for the implementation of the policies
and regimes shall be consolidated into the local wage reform funding needs.
3. For agencies, organizations, and units after
merger and consolidation that provide training and professional capacity
building for officials and civil servants to meet the requirements of their
assigned positions: Implementation shall comply with Clause 3 Article 16 of
Decree No. 178/2024/ND-CP. Funding for the implementation of this regime at the
local level shall be consolidated into the local wage reform funding needs.
Article 3. Funding sources for
implementing policies and regimes applicable to public employees and employees
in public sector entities
1. For public sector entities that ensure recurrent
and investment expenditures themselves, or ensure recurrent expenditures
themselves as prescribed by the Government: Funding for the implementation of
the policies and regimes shall comply with Point a Clause 2 Article 16 of
Decree No. 178/2024/ND-CP.
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a) The total number of employees receiving salaries
from the State budget used to determine the budgetary funding needs for the
implementation of Decree No. 178/2024/ND-CP shall be the projected number of
employees eligible for the policies and regimes within the limits of the
authorized staffing numbers assigned by competent authorities;
b) For employees beyond the authorized staffing
numbers assigned by competent authorities, and for employees working under
labor contracts: Agencies and units shall arrange payments for beneficiaries
from their allocated State budget estimates, revenues from public service
activities, and other lawful sources.
3. For public sector entities whose recurrent
expenditures are fully funded by the State budget: Funding for the
implementation of the policies and regimes shall be sourced from the State
budget in accordance with Point c Clause 2 Article 16 of Decree No.
178/2024/ND-CP.
4. The State budget shall allocate funding for
implementing the policies and regimes for public sector entities specified in
Clauses 2 and 3 of this Article as follows:
a) Units shall use the allocated State budget
estimates for recurrent expenditure support to pay the regimes specified in
Clause 1 Article 2 of this Circular;
b) The State budget shall allocate funding for the
implementation of the remaining policies and regimes (other than those
specified in Point a of this Clause) under Article 7, Article 8, Article 10,
Article 12, and Article 15 of Decree No. 178/2024/ND-CP as follows:
- For public employees and employees in public
sector entities managed by ministries, ministerial-level agencies, Governmental
agencies, other central agencies, and armed forces (hereinafter referred to as
central agencies), the central budget shall cover the funding;
- For public employees and employees in public
sector entities managed by local authorities: Funding for the implementation of
the policies and regimes shall be consolidated into the local wage reform
funding needs.
5. For public sector entities after merger and
consolidation classified as public sector entities that ensure part of
recurrent expenditures, or public sector entities whose recurrent expenditures
are fully funded by the State budget, that provide training and professional
capacity building for public employees: Implementation shall comply with Clause
3 Article 16 of Decree No. 178/2024/ND-CP. Funding for the implementation of
this regime at the local level shall be consolidated into the local wage reform
funding needs.
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Based on the retirement dossiers for early
retirement enjoying social insurance regimes as decided by competent
authorities, the social insurance authority shall calculate the annual State
budget funding equivalent to the annual social insurance premiums paid into the
pension and survivorship fund for officials, civil servants, public employees,
employees, and armed forces eligible for early retirement within the period
from 5 years to the statutory retirement age without a reduction in pension
rate, and periodically every 3 months, 6 months, or 12 months shall send the
financial authority by November 15 each year to transfer the funding into the
social insurance fund as follows:
1. For officials, civil servants, public employees,
employees, and armed forces under the management of ministries, ministerial-level
agencies, Governmental agencies, and other central agencies, the central budget
shall ensure the funding: The social insurance authority shall consolidate and
send the financial authority the data for the transfer of funding into the social
insurance fund.
2. For officials, civil servants, public employees;
commune-level officials and civil servants, and employees under or affiliated
with units managed by local authorities: The funding for implementation shall
be consolidated into the local wage reform funding needs. The social insurance
authority shall consolidate and submit the data to the financial authority for
the transfer of funds into the social insurance fund.
Article 5. Preparation of
budget estimates, management, use, and finalization of State budget funds for
the implementation of policies and regimes applicable to officials, civil
servants, public employees, employees, and armed forces in the restructuring of
the organizational apparatus
The preparation of budget estimates, management,
use, and finalization of State budget funds for the implementation of policies
and regimes applicable to officials, civil servants, public employees,
employees, and armed forces in the restructuring of the organizational
apparatus shall comply with the Law on State Budget, the Law on Accounting, and
guiding documents. This Circular provides additional guidance as follows:
1. Preparation of budget estimates
a) For ministries and central agencies:
Based on the provisions of Article 18 of Decree No.
178/2024/ND-CP, the guidance of this Circular, the implementation status of
policies and regimes (including the number of beneficiaries and the amount of
allowances paid from the State budget for each beneficiary), and the projected
implementation plan for the following year, ministries and central agencies
shall prepare budget estimates for the implementation of policies and regimes
to be consolidated into the annual State budget estimates and submitted to the
Ministry of Finance for submission to competent authorities for allocation of
funds in the annual budget estimates of ministries and central agencies.
b) For the social insurance authority:
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Based on the retirement dossiers for early
retirement enjoying social insurance regimes as decided by competent
authorities, the social insurance authority shall prepare annual State budget
estimates equivalent to the amount of annual social insurance premiums to be
paid into the pension and survivorship fund for the period from 5 years before
the statutory retirement age until reaching the statutory retirement age
without a reduction in the pension rate, and submit them to the financial authority
as the basis for allocating the annual budget estimates of the social insurance
authority.
c) For localities:
Based on the provisions of Article 19 of Decree No.
178/2024/ND-CP, the guidance of this Circular, the implementation status of
policies and regimes (including the number of beneficiaries and the amount of
allowances paid from the State budget for each beneficiary), and the projected
plan for implementing policies and regimes for the following year, agencies and
units shall prepare budget estimates for the implementation of policies and
regimes and submit them to the financial authority at the same level for
consolidation into the local wage reform funding needs in the following year's
State budget estimates.
In cases where the local wage reform funds have been exhausted and are
insufficient to meet the needs, the central budget shall provide additional
support to cover the shortfall.
d) For 2025 specifically, agencies and units shall,
based on the number of beneficiaries whose policies and regimes are funded by
the State budget, the support levels specified in Decree No. 178/2024/ND-CP,
and the funding guidance in this Circular, prepare budget estimates for the
implementation of policies and regimes and submit them to the financial
authority at the same level for consolidation and submission to competent
authorities for additional funding as prescribed by the law on State budget.
Pending the allocation of additional funding by
competent authorities, agencies and units shall proactively use the allocated
budget estimates to promptly pay the policies and regimes to beneficiaries.
2. Management and use of funds
a) For ministries and central agencies:
State budget funds allocated for the implementation
of policies and regimes applicable to officials, civil servants, public
employees, employees, and armed forces in the restructuring of the
organizational apparatus as provided in Clause 2 Article 2 and Point b Clause 4
Article 3 of this Circular shall be allocated to the non-autonomous expenditure
sources of the budget-using units.
Based on the list of beneficiaries approved by
competent authorities, ministries and central agencies shall make payments
according to the regulations.
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Based on the list of beneficiaries and funding
allocated for the implementation of policies and regimes applicable to
officials, civil servants, public employees, and employees in the restructuring
of the organizational apparatus approved by competent authorities, local
agencies and units shall make payments according to the regulations.
3. The finalization of funds for the implementation
of policies and regimes applicable to officials, civil servants, public
employees, employees, and armed forces in the restructuring of the
organizational apparatus shall be consolidated into the annual financial
statements and budget settlement reports of agencies and units in accordance
with the Law on State Budget, the Law on Accounting, and guiding documents.
Article 5. Entry into force
1. This Circular comes into force as of January 24,
2025.
2. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
PP. MINISTER
DEPUTY MINISTER
Bui Van Khang
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