Thông tư 50/2023/TT-BTC của Bộ Tài chính hướng dẫn xác định nhu cầu, nguồn và phương thức chi thực hiện điều chỉnh mức lương cơ sở theo Nghị định 24/2023/NĐ-CP ngày 14/5/2023 và điều chỉnh trợ cấp hằng tháng đối với cán bộ xã đã nghỉ việc theo Nghị định 42/2023/NĐ-CP ngày 29/6/2023 của Chính phủ

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