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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
50/2023/TT-BTC
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Hanoi, July
17, 2023
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CIRCULAR
Guidance on determination of demands, sources
and methods of funding for adjustment to the statutory pay rate according to
Decree No. 24/2023/ND-CP dated May 14, 2023 and adjustment to monthly benefits
for retired officials of communes according to Decree No. 42/2023/ND-CP dated
June 29, 2023 of the Government
Pursuant to Decree No. 24/2023/ND-CP dated
May 14, 2023 of the Government of Vietnam on the statutory pay rate of
officials, public employees and armed forces’ personnel;
Pursuant to Decree No. 42/2023/ND-CP dated
June 29, 2023 of the Government on adjustments to pensions, social insurance
benefits and monthly benefits;
Pursuant to Decree No. 14/2023/ND-CP dated April
20, 2023 of the Government on functions, tasks, powers and organizational
structure of the Ministry of Finance;
At the request of the Director of the State
Budget Department;
The Minister of Finance hereby promulgates a
Circular providing guidance on determination of demands, sources and methods of
funding for adjustment to the statutory pay rate according to Decree No.
24/2023/ND-CP dated May 14, 2023 and adjustment to monthly benefits for retired
officials of communes according to Decree No. 42/2023/ND-CP dated June 29, 2023
of the Government.
Article 1. Regulated scope and entities
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This Circular provides for determination of
funding demands, sources and methods:
a) Adjustment of the statutory pay rate of
persons working in agencies, organizations or units under regulations in the
Government’s Decree No. 24/2023/ND-CP dated May 14, 2023 providing for the
statutory pay rate of officials, public employees and armed forces’ personnel
(hereinafter referred to as “Decree No. 24/2023/ND-CP”).
b) Adjustment of the allowance fund for
part-time officials of communes and neighbourhoods according to the fixed
amounts prescribed in the Government’s Decree No. 34/2019/ND-CP dated April 24,
2019 on amendments to certain regulations on commune-level officials and
part-time officials of communes and neighbourhoods and the Government’s Decree
No. 33/2023/ND-CP dated June 10, 2023 on commune-level officials and part-time
officials of communes and neighbourhoods.
c) Adjustment of benefits for retired communal
officials according to Decision No. 130/CP dated June 20, 1975 of the Cabinet
Council and Decision No. 111-HDBT dated October 13, 1981 of the Council of
Ministers in accordance with regulations in the Government’s Decree No.
42/2023/ND-CP dated June 29, 2023 on adjustments of pensions, social insurance
benefits and monthly benefits (hereinafter referred to as “Decree No.
42/2023/ND-CP”).
2. Regulated entities:
a) Ministries, Ministerial agencies,
Governmental agencies and other central-level agencies
b) The People’s Committees of provinces and
central-affiliated cities.
c) Relative agencies, units, organizations and
individuals.
Article 2. Determination of demands, sources
and methods of funding for adjustment to the statutory pay rate according to
Decree No. 24/2023/ND-CP and adjustment to monthly benefits for retired
communal officials according to Decree No. 42/2023/ND-CP
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a) Total number of officials, public employees
and workers to determine the funding demand for adjustment of the statutory pay
rate shall be the real number of presence entities on July 01, 2023 but not
exceed the total number of payroll assigned (or approved) by regulatory
authorities.
b) The payroll number that exceeds the total
payroll number assigned (or approved) by regulatory authorities in 2023 shall
not be included; agencies and units shall handle the excess payroll number
according to regulations of law.
c) Persons working under employment contracts
shall not be included according to regulations in Clause 4 Article 2 of Decree
No. 24/2023/ND-CP; state budget estimates assigned and other lawful funding
sources shall be allocated by agencies and units to pay for such persons
according to Article 12 of Decree No. 111/2022/ND-CP dated December 30, 2022 of
the Government on employment contracts for tasks in administrative agencies and
public service providers.
2. The funding demand for adjusting the
statutory pay rate according to Decree No. 24/2023/ND-CP for the entities
mentioned in Clause 1 of this Article shall be determined according to the
increased statutory pay amounts; scale, grade or position-based pay
coefficients; coefficients of allowances as regulated (excluding salaries for
working at night or working extra hours and allowances that are stipulated by
the absolute levels), percentages of compulsory payments (such as social
insurance, health insurance and unemployment insurance premiums, and union
dues). The methods of determination of salaries and allowances shall comply
with guidance by the Ministry of Home Affairs and competent authorities.
At the same time, the funding demand which is
increased due to the adjustment of statutory pay rate for implementation of the
following policies and regulations shall also be included:
a) Paying health insurance premiums for
relatives of officers, non-commissioned officers, soldiers in armed forces of
the Ministry of National Defense; relatives of defense workers and public
employees (of units having cost estimates ensured by state budget); relatives
of officers, non-commissioned officers, professional soldiers, non-commissioned
officers, technicians, cadets of the People's Public Security, non-commissioned
officers, soldiers serving a term in the People's Public Security, public
security workers and relatives of cipher workers.
b) Paying responsibility allowances for the
party committee members at all levels according to the Regulation No. 169-QD/TW
dated 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. 09-QD/VPTW dated September 22, 2017 of the Office of the
Party Central Committee.
c) Operating expenditures of deputies to the
People's Councils of all levels.
d) Supporting the allowance fund for
non-specialized officials of communes, wards, commune-level towns, hamlets or
residential groups according to the fixed amount allocated by the state budget.
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4. The funding demands of provinces and
central-affiliated cities including state budget for implementing the
occupational preferential allowance for officials and public employees in
public health care facilities according to Decree No. 05/2023/ND-CP dated
February 15, 2023 of the Government, policies for downsizing, early retirement
and leaving jobs to wait until full retirement age for the entities managed by
local governments as prescribed in the Government’s Decree No. 108/2014/ND-CP
dated November 20, 2014 on downsizing policies and Decree No. 113/2018/ND-CP
dated August 31, 2018 of the Government on amendments to certain Articles of
Decree No. 108/2014/ND-CP (hereinafter referred to as “Decree No.
113/2018/ND-CP”), Decree No. 143/2020/ND-CP dated December 10, 2020 of the
Government on amendments to certain Articles of Decree No. 108/2014/ND-CP and
Decree No. 113/2018/ND-CP dated August 31, 2018 of the Government on amendments
to certain Articles of Decree No. 108/2014/ND-CP (hereinafter referred to as
“143/2020/ND-CP”), Decree No. 29/2023/ND-CP dated June 03, 2023 of the
Government on downsizing, Decree No. 26/2015/ND-CP dated March 09, 2015 of the
Government on regimes and policies applicable to officials ineligible for
re-election and re-appointment to termed posts or titles in the Vietnam
Communist Party and State bodies and socio-political organizations (hereinafter
referred to as Decree No. 26/2015/ND-CP) and instructional documents issued by
competent authorities.
5. The funding demand for adjusting the
increased benefits of retired communal officials shall be determined according
to the real number of presence entities on July 01, 2023, the increased benefit
levels prescribed in Decree No. 42/2023/ND-CP and instructional documents of
Ministry of Home Affairs on adjustments to monthly benefits.
6. The funding demand to implement the allowance
and benefit regimes counted on the salary, scale, grade or the statutory pay
rate promulgated by the Government or the Prime Minister and instructed by
Ministries or Ministerial-level agencies after July 01, 2023 (if any) shall
included in the funding demand for salary reform in 2023 and handling funding
sources in accordance with regulations herein.
Article 3. Determination of funding demands,
sources and methods of funding for adjustment to the statutory pay rate
according to Decree No. 24/2023/ND-CP and adjustment to monthly benefits for retired
communal officials according to 42/2023/ND-CP
1. The funding sources for implementation of the
Decree No. 24/2023/ND-CP in 2023 of Ministries and Ministerial-level agencies:
a) The residue of the funding for salary reform
in 2022, which shall be carried forward to 2023 (if any).
b) At least 40% of revenues allowed retaining
under regulations in 2023, which shall be used after deducting costs of
providing services and collecting service fees. Particularly, for public health
facilities, at least 35% of their revenues from provision of medical
examination and treatment services, preventive medicine and other medical
services shall be used after deducting costs of providing services and
collecting service fees. The retained revenues shall comply with guidelines in
Clause 3 of this Article.
c) 10% unused funding for recurrent expenditures
(excluding salaries, salary-based allowances, salary equivalents and other
human-related costs), which shall be used as per 2023's budget estimates which
have increased in comparison with those of 2022 given by competent authorities;
2. The funding sources for implementation of the
Decree No. 24/2023/ND-CP and Decree No. 42/2023/ND-CP of provinces and
central-affiliated cities:
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b) 70% increase in local budget revenues in 2022
shall be used in comparison with revenue estimate (excluding revenues from land
levies; lottery; equitization and divestment from state-own enterprises managed
by provincial authorities; land rents paid in lump-sum by investors for paying
compensation and land clearance costs, and revenues from disposition of public
property at regulatory authorities, organizations and units which are used for
covering investment expenditures according to competent authorities’ decision;
fees for paddy land protection and development; entry fees to world heritage
and relic sites, service charges paid for using infrastructure facilities,
public utility facilities and services at border checkpoint areas,
environmental protection fees for mining activities, revenues from public land,
other yields and public property, and revenues from lease, lease purchase or
sale of state-owned housing) given by the Prime Minister.
c) The residue of the funding for salary reform
in 2022 shall be carried forward to 2023 (if any).
d) At least 40% of revenues allowed retaining
under regulations in 2023 shall be used after deducting costs of providing
services and collecting service fees. Particularly, public health facilities
shall use at least 35% of their revenues from provision of medical examination
and treatment services, preventive medicine and other medical services after
deducting costs of providing services and collecting service fees. The use of
retained revenues shall comply with guidelines in Clause 3 of this Article.
3. The retained revenues under the regulations
in Clauses 1 and 2 of this Article. To be specific:
a) As for state administrative agencies (except
for cases where competent authorities allow to implement financial autonomy
regulations such as public service providers covering their own investment expenditures
and recurrent expenditures or public service providers covering their own
recurrent expenditures; agencies and units assigned to provide fixed funding
and cover their own salaries): at least 40% of revenues from collection of fees
(under the list of fees according to regulations of law on fees and charges)
allowed retaining under regulations shall be used after deducting costs of
providing services and collecting service fees (including expenditures used for
the provision according to the statutory pay rate of VND 1,49 million per
month) according to regulations of law on fees and charges (excluding
expenditures directly serving fee collection in case expenditures for such
collection has been covered by the state budget).
b) As for public service providers of which
recurrent expenditure is partially or wholly funded by state budget:
d) As for revenues from collection of fees
(under the list of fees according to regulations of law on fees and charges):
At least 40% of revenues from collection of fees allowed retaining under
regulations shall be used after deducting costs of providing services and
collecting service fees (including expenditures used for the provision
according to the statutory pay rate of VND 1,49 million per month) according to
regulations of law on fees and charges (excluding expenditures directly serving
fee collection in case expenditures for such collection has been covered by the
state budget).
As for revenues from revenues from provision of
medical examination and treatment services, preventive medicine and other
medical services of public health care facilities: at least 35% of such
revenues allowed retaining under regulations shall be used after deducting
expenses comprised of in the service prices according to regulations of law on
service prices (e.g. expenses for medicines, blood, infusion, chemicals,
consumable and replacing supplies); expenses for electricity, water and fuels
consumption, waste treatment and environmental sanitation; expenses for
equipment maintenance, purchase or replacement of equipment/ devices and salary
and allowance-related expenses that have been comprised of in the prices).
For revenues from service provision (including
collection of tuition fees), association or joint-venture activities and other
revenues: at least 40% of the different amounts between revenues and
expenditures shall be used (after performing obligations with the State as
prescribed).
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5. The central government budget for supporting
funding to adjust increased salaries of ministries and ministerial-level
agencies and local governments, after funding sources for adjustment to
salaries have been provided enough but they do not satisfy enough the funding
demand for salary reform as regulated.
Article 4. As for administrative agencies and
units of the central government which are complying with special regulations on
finance and revenues
1. Administrative agencies and units of the
central government which are complying with special regulations on finance and
revenues shall make monthly payments of salaries as prescribed, and reduce the
increased revenues according to their special regulations to ensure the
principle that their increased monthly salaries and revenues calculated on the
statutory pay rate of VND 1,8 million per month since July 01, 2023 under the
special regulations are not above average of their increased salaries and
revenues in 2022 (excluding the salaries and revenues increased due to
adjustment to scale, grade based-pay coefficients when raising scales and
grades) prescribed in Clause 2 Article 3 of Resolution No. 69/2022/QH15 of the
National Assembly and Decision No. 1506/QD-TTg dated December 02, 2022 of the
Prime Minister.
2. Funding sources for ensuring salary funds in
2023 (including salaries increased due to salary reform) of administrative
agencies and units which are complying with special regulations on finance and
revenues are from sources of funding for regular operations according to
relevant laws, Resolutions of Standing Committee of National Assembly,
Resolutions of the Government, Decisions of the Prime Minister and other laws
related to revenue and finance regulations associated with characteristics of
regulatory administrative agencies and units.
Article 5. Report on funding demands and
funding sources for implementing Decree No. 24/2023/ND-CP and Decree No.
42/2023/ND-CP
Ministries and agencies of the central
Government, provinces and central-affiliated cities (including ministries and
agencies of the central Government, provinces and central-affiliated cities
whose funding sources have been ensured for the implementation) shall
consolidate funding demands and sources for implementation of Decree No.
24/2023/ND-CP and Decree No. 42/2023/ND-CP, and send written reports on the
consolidation to the Ministry of Finance on or before October 15, 2023 for
appraisal and additional provision of inadequate funding (if any) as
prescribed.
(Ministries and agencies of the central
Government shall submit their reports using the Form No. 1 and Form No. 3;
provinces and central-affiliated cities shall submit their reports using Form
No. 2a, Form No. 2b, Form No. 2c, Form No. 2d, Form No. 2e, Form No. 2g, Form
No. 4a and Form No. 4b enclosed herewith).
Article 6. Methods for payment of funding for
implementing Decree No. 24/2023/ND-CP and Decree No. 42/2023/ND-CP
1. Ministries and agencies of the central
Government shall direct and instruct units to proactively use funding sources
according to regulations to make payment of increased salaries to officials,
public employees and workers under regulations.
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3. For areas where funding demands for
implementation of Decree No. 24/2023/ND-CP and Decree No. 42/2023/ND-CP are
greater than funding sources under regulations herein:
Pending provision of additional funding by
competent authorities, budget estimate units of the central Government shall
grant advance funding to budget estimate units of their affiliated local
Government where funding sources are inadequate. Such areas shall submit
written applications for grant of advance funding for the implementation to the
Ministry of Finance. Advance funding shall be deducted when additional funding
has been granted adequately by competent authorities as prescribed.
Units may proactively use budget estimates in
2023 assigned and funding sources retained under regulations to promptly pay
salaries, allowances and increased benefits for regulated entities according to
this Circular; report demands for additional provision of inadequate funding
(if any) to superior governing bodies for handling as regulated.
4. Regarding accounting and settlement: the
accounting and settlement of funding for payment of salaries, allowance and
benefits for regulated entities according to this Circular shall comply with
regulations of the Law on State Budget and other applicable legal documents.
Article 7. Organizing implementation
1. This Circular comes into force from August
31, 2023.
2. The Circular No. 46/2019/TT-BTC dated July
23, 2019 of the Ministry of Finance provides instructions on determination of demands,
sources and methods of funding for adjustment to the statutory pay rate
according to Decree No. 38/2019/ND-CP dated May 09, 2019 of the Government and
adjustment to monthly benefits for retired officials of communes according to
Decree No. 44/2019/ND-CP dated May 20, 2019 of the Government expires from the
date on which this Circular comes into force.
3. In case the legislative documents referred to
this Circular are amended or replaced by other legislative documents, the
revised legislative documents shall be applied.
4. Pursuant to Decree No. 24/2023/ND-CP, Decree
No. 42/2023/ND-CP and guidance herein, ministries and agencies of the central
Government and provinces and central-affiliated cities are responsible for:
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b) Determining and allocating funding sources in
an adequate and prompt manner to make payment for regulated entities according
to regulations and guidance herein.
c) On the basis of actual conditions of agencies
and areas, providing regulations on report time and forms of affiliated budget
estimate units and authorities in conformity with regulations on consolidation
and submission of reports to the Ministry of Finance herein.
Any difficulty arise during implementation
should be reported in writing to the Ministry of Finance for consideration and
handling./.
PP. MINISTER
DEPUTY MINISTER
Vo Thanh Hung