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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 67/2017/TT-BTC
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Hanoi, June 30,
2017
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CIRCULAR
GUIDANCE
ON DETERMINATION OF FUNDING DEMAND AND SOURCE AND METHODS OF PAYMENT FOR
ADJUSTMENT OF THE STATUTORY PAY RATE UNDER THE GOVERNMENT’S DECREE NO.
47/2017/ND-CP DATED APRIL 24, 2017 AND ADJUSTMENT OF MONTHLY BENEFITS OF
RETIRED OFFICIALS OF COMMUNES AS PRESCRIBED IN THE GOVERNMENT’S DECREE NO.
76/2017/ND-CP DATED JUNE 30, 2017
Pursuant to the Government’s Decree No.
47/2017/ND-CP dated April 24, 2017 providing for the statutory pay rate of
officials, public employees and armed forces’ personnel;
Pursuant to the Government’s Decree No.
76/2017/ND-CP dated June 30, 2017 on adjustments to pensions, social insurance
benefits and monthly benefits of retired officials of communes;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 defining Functions, Tasks, Powers and
Organizational Structure of Ministry of Finance;
In implementation of Decision No. 579/QD-TTg
dated April 28, 2017 by the Prime Minister on rules for provision of targeted
supports from the central-government budget to local-government budgets for
implementing policies on social security during 2017-2020;
At the request of Director of Department of
State Budget;
Minister of Finance promulgates a Circular
providing the following guidance on determination of funding demand and source
and methods of payment for adjustment of the statutory pay rate and monthly
benefits of retired officials of communes under the foregoing decrees.
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1. This Circular provides for determination of
funding demand and sources and methods of payment for:
a) Adjustment of the statutory pay rate of persons
working in agencies, organizations or units under regulations in the
Government’s Decree No. 47/2017/ND-CP dated April 24, 2017 providing for the
statutory pay rate of officials, public employees and armed forces’ personnel
(hereinafter referred to as Decree No. 47/2017/ND-CP).
b) Adjustment of the allowance fund for
non-specialized officials of communes, hamlets or residential groups according
to the pre-determined level prescribed in the Government’s Decree No.
29/2013/ND-CP dated April 08, 2013 on amendments to certain articles of the
Government’s Decree No. 92/2009/ND-CP dated October 22, 2009 on titles,
quantity, some entitlements and policies applicable to officials and public
employees of communes, wards, commune-level towns and other non-specialized
persons working at the commune level.
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.
76/2017/ND-CP dated June 30, 2017 on adjustments of pensions, social insurance
benefits and monthly benefits of retired officials of communes (hereinafter
referred to as Decree No. 76/2017/ND-CP).
2. Pursuant to regulations in Decree No.
47/2017/ND-CP, Decree No. 76/2017/ND-CP and guidance herein, Ministries,
Ministerial-level agencies, the Government’s affiliates and other central-level
agencies (hereinafter referred to as “Ministries and Central-level Agencies”)
and People’s Committees of provinces or central-affiliated cities shall assume
responsibility to:
a) Instruct and summarize the funding demand and source
to perform adjustment of the statutory pay rate of agencies, units and levels
under their management; adjustment of the allowance fund for non-specialized
officials of communes, hamlets or residential groups according to the
pre-determined levels; adjustment of monthly benefits for retired communal
officials, and send summarized reports thereof to the Ministry of Finance in
accordance with regulation.
b) Determine and allocate funding to pay salaries
according to new rate to officials, public employees, armed forces’ personnel
and other entities; benefits to retired communal officials; allowances to
non-specialized officials of communes, hamlets or residential groups in
accordance with the stipulated entitlements and regulations herein.
Article 2. Determination of
funding demand to perform adjustment of the statutory pay rate according to
Decree No. 47/2017/ND-CP and adjustment of benefits for retired communal
officials according to Decree No. 76/2017/ND-CP
1. The adjustment of the statutory pay rate of
officials, public employees and workers shall be performed in accordance with
instructional documents of Ministry of Home Affairs and regulatory authorities
with paying special attention to the following contents:
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For the payroll number that exceeds the total
payroll number assigned (or approved) by regulatory authorities at the
reporting time, the funding demand for adjustment of the statutory pay rate of
this payroll number shall be ensured by agencies or units from funding sources
in accordance with law; not included into the funding demand for adjustment of
the statutory pay rate in 2017 of Ministries, central-level agencies and
governments of provinces or central-affiliated cities.
b) Total payroll number of Ministries,
central-level agencies and governments of provinces or central-affiliated
cities, which is assigned (or approved) by regulatory authorities, shall be
determined according to the following grounds:
For the payroll of Ministries or central-level agencies:
The payroll of agencies affiliated to the National Assembly, the People’s
Supreme Court, the People’s Supreme Procuracy, and the State Audit Office of
Vietnam shall be determined according to Resolutions of the Standing Committee
of the National Assembly; the payroll of the Office of the President shall be
subject to the Decision by the President; the payroll of the Party’s agencies
and central-level political-social organizations shall be determined according
to the notices of the Organization Department of the Central Committee; the
payroll of Ministry of National Defence and Ministry of Public Security shall
be subject to decisions by competent authorities; the payroll of the state
administrative agencies or public service providers of which recurrent
expenditure is partially or wholly funded by state budget of other ministries
or central-level agencies shall be performed according to assignment decisions
of Ministry of Home Affairs.
For the payroll of governments of provinces or
central-affiliated cities: The payroll for performing state administrative
duties shall be decided by Ministry of Home Affairs; the payroll for providing
public services shall be subject to the approval by the Provincial-level
People’s Councils in conformity with regulations of law; the payroll of Party’s
agencies and central-level political-social organizations in provinces or
central-affiliated cities shall be performed according to the notices of the
Organization Department of the Central Committee. Particularly, for the payroll
of full-time officials and public employees at the communal level shall be
determined within the manning level as prescribed in Clause 1 Article 4 of the
Government’s Decree No. 92/2009/ND-CP
dated October 22, 2009.
c) With regard to persons working under labour
contracts, only persons who are salaried from state budget for people’s army
forces and people’s public security forces are totalized within the limitation
of payroll number assigned (or approved) by competent authorities. Agencies and
units shall themselves ensure funding demand for adjusting the statutory pay
rate for persons working under labour contracts as prescribed in Clause 4
Article 2 of the Decree No. 47/2017/ND-CP from the allocated state budget
estimates and other lawful funding sources. Such funding demand must be
separated from the funding demand for adjustment of the statutory pay rate in
2017 of Ministries, central-level agencies and governments of provinces or
central-affiliated cities.
2. The funding demand for adjusting the statutory
pay rate according to regulations in the Decree No. 47/2017/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 salary
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 and the Ministry of Public Security; paying health
insurance premiums for relatives of cipher officers.
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. 3115-QD/VPTW dated August 04, 2009 of the
Office of the Party Central Committee.
c) Operating expenditures of deputies to the
People's Councils of all levels.
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3. 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, 2017, the increased benefit levels
prescribed in Article 2 of Decree No. 76/2017/ND-CP and instructional documents
of Ministry of Home Affairs.
4. The funding demand for implementing salary
reform policies of local governments shall include the funding provided by the state
budget for implementing 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 (hereinafter referred to as Decree No.
108/2014/ND-CP), the Government’s Decree No. 26/2015/ND-CP dated March 09, 2015
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 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, 2017 (if any) shall
included in the funding demand for salary reform in 2017 and handling funding
sources in accordance with regulations herein.
Article 3. Determination of
funding sources to ensure the funding demand for implementation of the Decree
No. 47/2017/ND-CP and the Decree No. 76/2017/ND-CP
1. The funding sources for implementation of the
Decree No. 47/2017/ND-CP in 2017 of Ministries and Ministerial-level
agencies:
a) For state administrative agencies, the Party
bodies and associations:
- The residue of the funding for salary reform in
2016 shall be carried forward to 2017 (if any).
- At least 40% of revenues allowed retaining under
regulations in 2017 shall be used.
- At least 40% of the difference between revenues
and expenditures for service provision shall be used (after making full
payments to state budget as regulated).
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If agencies or units have a big residue of funding
for salary reform, after they have arranged enough funding for meeting the
funding demand for adjusting the statutory pay rate as prescribed in Article 2
herein, and want to develop their operation, they must prepare and submit plans
for using such residual amounts to supervisory ministries or
ministerial-central agencies for considering and sending a consolidated report
thereof to the Ministry of Finance for approval; at the same time, commit
themselves to arrange their funding sources to perform adjustment of increased
salary according to the roadmap decided by competent authorities.
b) For public service providers:
- The residue of the funding for salary reform in
2016 shall be carried forward to 2017 (if any).
- At least 40% of revenues allowed retaining in
accordance with regulations in 2017 shall be used (the remaining amount of
revenues after arranging an amount of VND 1.21 million/month for paying salary
according to the statutory pay rate). Particularly, for public services in
medical sector, at least 35% of retained revenues shall be used. Revenues are
retained in accordance with regulations in Clause 3 of this Article.
In case total amount from the funding sources
prescribed above is not enough for meeting the funding demand for adjusting the
statutory pay rate as prescribed in Article 2 herein, public service providers
must themselves arrange their funding sources as regulated and their state
budget expenditure estimates allocated in 2017(if any) to have enough funding
for meeting the funding demand.
If a public service provider has a big residue of
funding for salary reform, after arranging enough funding for meeting the
funding demand for adjusting the statutory pay rate as prescribed in Article 2
herein, and commit itself to arrange its funding sources to perform adjustment
of increased salary according to the roadmap decided by competent authorities,
such public service provider may use the residual amount to make investment or
purchase or perform other professional activities and exercise the autonomy in
accordance with current regulations; and must send reports on results of using
this residual amount at the end of budget year to the governing body for report
to the Ministry of Finance.
2. The funding sources for implementation of the
Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP in 2017 of
governments of provinces or central-affiliated cities:
a) Funding sources:
- Use the saving source from 10% of recurrent
expenditures (excluding salaries, allowances, salary equivalents and other
human-related costs) as per 2017's budget estimates approved by Ministry of
Finance;
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- Use at least 40% of revenues allowed retaining
under regulations in 2017, especially 35% for medical sector. Revenues
are retained in accordance with regulations in Clause 3 of this Article.
- Use the residue of the funding for salary reform
in 2016 (if any);
b) For the governments of provinces or
central-affiliated cities that are granted the autonomy in local-government
budget and commit themselves to arrange funding sources to perform adjustment
of increased salary according to the roadmap decided by competent authorities,
the provincial-level people's committees may decide the percentage of revenues
retained to create funding sources for reforming salary for agencies and units
that are under their management and have big amount of revenues in local area
in appropriate manner so as to ensure that these agencies and units may
themselves arrange funding sources for performing salary reform policy
according to the roadmap decided by competent authorities. The
central-government budget shall not provide additional funding for salary
reform to these local governments.
c) For administrative agencies, the Party bodies,
associations and public service providers that are under the management of
provincial governments and have a significant residual amount of fund for
salary reform in 2017: The Provincial-level People’s Committee shall base on instructions
for agencies and units under the management of central-level governments in
Points a, b Clause 1 of this Article to promulgate specific regulations in
conformity with the local reality. In which, the residual amounts of the
funding for salary reform of administrative agencies, the Party bodies and
associations shall be used according to decisions of the Provincial-level
People’s Committees; Provincial-level People’s Committees shall promulgate
specific regulations on utilization of residual amounts of the funding for
salary reform of public service providers in the manner so as to ensure the
autonomy of public service providers.
d) Financially-challenged local governments having
a low budget shall receive financial aid from the central-government budget if
their finances for salary reform are insufficient despite their use of funding
sources prescribed in Point a Clause 2 of this Article.
dd) Local governments that have funding from
sources prescribed in Point a Clause 2 of this Article larger than the funding
demand prescribed in Article 2 herein shall themselves arrange funding for
implementing the said decrees; the surplus shall be used in replacement of
financial aid from central-government budget for implementing social security
policies promulgated by the central government (the financial aid granted by
central-government budget shall be reduced by a corresponding amount) in
accordance with regulations in Clause 2 Article 1 of Decision No. 579/QD-TTg
dated April 28, 2017 by the Prime Minister on rules for provision of targeted
supports from the central-government budget to local-government budgets for
implementing policies on social security during 2017-2020.
3. Revenues that are retained as regulated in
Clauses 1, 2 of this Article shall not be used for covering expenditures for
collection activities in cases where such revenues are derived from activities
or services invested by the Government or those under the Government's
privilege and funded by state budget for collection activities. Additionally,
the following are noticeable regulations:
a) For collected fees (on the list of fees under
regulations of the Law on Fees and Charges): 40% of the revenue for performing
salary reform shall be counted on the amount of revenues retained as regulated by
law after deducting necessary expenses for provision of fee collection services
in accordance with regulations of the Law on Fees and Charges.
b) For tuition fees from full-time training
activities of public training institutions: 40% of the revenue for
performing salary reform shall be counted on the total amount of collected
tuition fees (including the subsidy on tuition fees provided by state budget as
regulated by law).
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d) For revenues from provision of preventive
healthcare services and other medical services of public health facilities: 35%
of the revenue for performing salary reform shall be counted on revenues that
are retained after deducting expenses comprised of in the 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.
dd) For revenues from service provision,
association or joint-venture activities and other revenues of agencies or
units: 40% of the revenue for performing salary reform shall be
counted on the total amount of revenues from the above activities after
deducting related expenses and compulsory payments made to state budget.
4. Public service providers that commit to covering
all expenses for their regular operation and investment, public service
providers that commit to covering all expenses for their regular operation and
public tertiary education institutions that enjoy the autonomy under the
Government’s Resolution No. 77/NQ-CP dated October 24, 2014 on pilot innovation
of operation mechanism of public tertiary education institutions in the period
of 2014-2017: They may decide the percentage of revenues that are retained in
2017 to create funding sources for performing salary reform policies and
themselves ensure the increase of salary by using their sources of revenues,
including residual amount of funding for salary reform in 2016 (if any).
5. The funding for implementation of Decree No.
47/2017/ND-CP for payroll and workers of trade unions at all levels shall be
covered by 2% of collected union dues, and not included in the funding demand
for adjustment of increased salary and allowance of ministries, central-level
agencies and governments of provinces or central-affiliated cities.
6. The funding for implementation of Decree No.
47/2017/ND-CP for payroll and workers of the State Bank of Vietnam, the Social
Security Administration of Vietnam and officials in charge of unemployment
insurance benefits shall be covered by funding sources for administrative
management expenditures as regulated.
7. The funding for implementation of Decree No.
47/2017/ND-CP for payroll and workers of agencies or units that are provided
with a predetermined expenditures and must themselves arrange funding within
the limit of such predetermined expenditures to implement new regimes or
policies according to decision on provision of predetermined expenditures of
competent authorities within the time period in which they are provided with
predetermined expenditures (e.g. Taxation agencies, Customs agencies, Vietnam
Television Station, etc.) is covered from the predetermined expenditures.
Article 4. Reports on and
appraisal of funding demand and source for implementation of the Decree
No. 47/2017/ND-CP and the Decree No. 76/2017/ND-CP
1. All ministries, central-level agencies and
governments of provinces or central-affiliated cities (including those that
have sufficient sources of funding to implement these mentioned-above decrees)
shall organize, instruct, approve and submit consolidated reports on funding
demand and sources to implement Decree No. 47/2017/ND-CP and Decree No.
76/2017/ND-CP in 2017 to the Ministry of Finance before August 31, 2017.
2. Ministry of Finance shall not appraise funding
demand and sources to implement Decree No. 47/2017/ND-CP in 2017 for ministries
and central-level agencies; ministries and central-level agencies shall make
decisions on appraisal of funding demand and sources to implement Decree No.
47/2017/ND-CP for their affiliated agencies or units.
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Financially-challenged local governments that have
low budget and demand for funding to implement policies in Decree No.
47/2017/ND-CP and Decree No. 76/2017/ND-CP larger than funding sources
prescribed in this Circular must submit reports on funding demand and sources
and requested financial aid from local-government budget using the templates
herein to Ministry of Finance before December 01, 2017. Over the said time
limit, the local governments that fail to submit reports or submit reports
which do not include all of required contents are requested to themselves
arrange funding sources to implement salary reform policies and receive no
support from the central-government budget.
(Ministries and central-level agencies shall
send reports on funding demand and sources according to the templates No. 1,
3a, 3b and 3c; governments of provinces or central-affiliated cities shall send
reports on funding demand and sources according to the templates No. 2a, 2b,
2c, 2d, 2dd, 2e, 2g, 2h, 4a and 4b enclosed herewith).
Article 5. Methods of payment
for funding to implement Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP
1. Ministries and central-level agencies shall
instruct their affiliated units to use funding sources to pay increased
salaries for officials, public employees and workers in accordance with
regulations.
2. Governments of provinces or central-affiliated
cities that have large sources of funding to meet funding demand for
implementing Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP shall
actively use the increased revenues of local-government budget and saving from
10% of regular expenditure (part retained in focus) to provide additional
funding sources for estimate units at the same level and affiliated budget
estimate units that still lack of funding sources.
3. For financially-challenged local governments
that have low budget and demand for funding to implement policies in Decree No.
47/2017/ND-CP and Decree No. 76/2017/ND-CP larger than funding sources
prescribed in this Circular:
While waiting for the funding additionally provided
by competent authorities, the superior-level budget may make advance payment
for subordinate budget that lacks of funding for implementation of the said
decrees; the advanced funding shall be deducted from the funding officially
provided by competent authorities. Units funded by state budget shall actively
use the 2017 budget estimates that are assigned and the revenues retained as
regulated to promptly pay the increased salary and allowances for the entities
prescribed in this Circular. Financially-challenged local governments that have
low budget shall send written requests to Ministry of Finance for advance of
funding for implementing the said decrees.
4. Accounting and settlement: The accounting and
settlement for funding to adjust salary and allocates for the entities
prescribed in this Circular shall comply with regulations of the Law on State
Budget and current legal documents.
Article 6. Organization of
implementation
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2. This Circular comes into force as from August
15, 2017.
3. Regulations in Clause 2 Article 13 of the Joint
Circular No. 01/2015/TTLT-BNV-BTC dated April 14, 2015 by Ministry of Home
Affairs and Ministry of Finance providing guidance on certain articles of the
Government's Decree No. 108/2014/ND-CP dated November 20, 2014 on downsizing
policies shall be abrogated.
4. The Circular No. 103/2016/TT-BTC dated June 29,
2016 by Ministry of Finance providing guidance on determination of funding
demand and sources, and methods of payment for adjustment of the statutory pay
rate under the Government’s Decree No. 47/2016/ND-CP dated May 26, 2016 and
adjustment of monthly benefits of retired officials of communes as prescribed
in the Government’s Decree No. 55/2016/ND-CP dated June 15, 2016 shall be null
and void as of the date of entry into force of this Circular.
5. If referred legislative documents specified in
this Circular are amended or superseded, the new ones shall be applied.
Ministries, central-level agencies and local
governments should promptly send reports on difficulties that arise during the
implementation of this Circular to the Ministry of Finance for consideration.
PP MINISTER
DEPUTY MINISTER
Huynh Quang Hai
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