Circular No. 68/2018/TT-BTC dated August 06, 2018 of the Ministry of Finance guiding the determination of demands, funding sources and methods of payment for application of the base salary according to the Decree No. 72/2018/ND-CP dated May 15, 2018 and the adjustment of monthly retirement pensions and allowances of commune’s officers according to the Government’s Decree No. 88/2018/ND-CP dated June 15, 2018

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Circular No. 68/2018/TT-BTC dated August 06, 2018 of the Ministry of Finance guiding the determination of demands, funding sources and methods of payment for application of the base salary according to the Decree No. 72/2018/ND-CP dated May 15, 2018 and the adjustment of monthly retirement pensions and allowances of commune’s officers according to the Government’s Decree No. 88/2018/ND-CP dated June 15, 2018
Issuing body: Ministry of FinanceEffective date:
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Official number:68/2018/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:
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Issuing date:06/08/2018Effect status:
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Fields:Cadres - Civil Servants , Labor - Salary

SUMMARY

Guiding on salary increase for official staffs in 2018

The Circular No. 68/2018/TT-BTC guiding the determination of demands, funding sources and methods of payment for application of the base salary according to the Decree No. 72/2018/ND-CP issued by the Ministry of Finance on August 06, 2018.

In Ministries and central agencies, the funding sources are allocated as follows:

- Use the source of salary reform of 2017 is not used up until 2018 (if any);

- Use at least 40% of retained revenues of 2018 (after adjustment of the base salary from VND 1.2 million/month to 1.3/month);

- Sources of saved regular expenditure associated with implementation of renovating solutions and reorganizing apparatus of the political system.

In central provinces and cities, funding sources are allocated as follows:

-  Use of 10% of saved regular expenditures estimates in 2018 increase over the 2017 estimates;

- Use 50% of local budget revenue sources over the 2017 budget assigned by the Prime Minister;

-  Use the source of salary reform of 2017 is not used up until 2018 (if any);

-  Use the remaining money (if any) after ensuring the requirement of adjusting the base salary to VND 1.300.000 per month.

The central budget will supplement the lack of funding for disadvantaged localities after using the above sources.

This Circular takes effect on September 19, 2018.
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THEMINISTRY OF FINANCE

Circular No. 68/2018/TT-BTC dated August06, 2018 of the Ministry of Finance guiding thedetermination of demands, funding sources and methods of payment for application of the base salary according to the Decree No. 72/2018/ND-CP dated May 15, 2018 and theadjustment of monthly retirement pensions and allowances of commune’s officers according to the Government’s Decree No. 88/2018/ND-CP dated June 15, 2018

Pursuant to the Government s Decree No. 72/2018/ND-CP dated May 15, 2018 prescribing the base salary for cadres, civil servants, public employees and armed forces;

Pursuant to the Government s Decree No. 88/2018/ND-CP dated June 15, 2018 on adjustments of retirement pensions, social insurance allowances and monthly allowances;

Pursuant to the Government s Decree No. 87/2018/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

To implement the Prime Minister’s Decision No. 579/QD-TTg dated April 28, 2018 on principle of oriented support from cetral budget to local budgets to implement the social welfare policies in 2017-2020 period;

At the proposal of the Head of Central Budget Department;

Ministerof Finance promulgates theCircular guiding thedetermination of demands, funding sources and methods of payment for application of the base salary according to theGovernment’sDecree No. 72/2018/ND-CP dated May 15, 2018 and theadjustment of monthly retirement pensions and allowances of commune’s officers according to the Government’s Decree No. 88/2018/ND-CP dated June 15, 2018.

Article 1. Scope of regulation

ThisCircular prescribing thedetermination of demands, funding sources and methods of payment for application of:

a) The adjustment of base salary for employees working in agencies, organizations and non-business units according tothe Government s Decree No. 72/2018/ND-CP dated May 15, 2018 prescribing the base salary for cadres, civil servants, public employees and armed forces (hereinafter referred to as the Decree No. 72/2018/ND-CP).

b)The adjustment of the funding of allowances for non-specialized personnel in communes, villages and residential quarters by package level prescribed in theGovernment s Decree No. 29/2013/ND-CP dated April 8, 2013 on amending and supplementing a number of articles in the Government s Decree No. 92/2009/ND-CP dated October 22, 2009 prescribing title, number, some regimes and policies for cadres, civil servant working in communes, wards and townships and non-specialized personnel in commune level.

c) The adjustment of the allowances for resigned communes’ cadres according to the Government Council’s Decision No. 130/CP dated June 20, 1975 and the Council of Ministers’ Decision No. 111-HDBT dated October 13,1981 according to the Government s Decree No. 88/2018/ND-CP dated June 15, 2018 on adjustments of retirement pensions, social insurance allowances and monthly allowances.

2.Based on the regulations at the Decree No. 72/2018/ND-CP, the Decree No. 88/2018/ND-CP and guidances in this Circular, Misnistries, ministrial level agencies, Government’s agencies, other central agencies (hereinafter referred to as Misnistries, central agencies) andPeople s Committee (hereinafter referred to as UBND) of central provinces, cities hold responsibility of:

a) To organize, guide and sum up the demand and sources of funding for adjustment of the base salary levels of attached agencies, units and levels; to adjust the allowance fund for non-specialized personnel in commune level, villages and residential quarters by package level; To adjust monthly allowance for resigned commune officials, submit to the Ministry of Finance as regulated.

b) To identify and allocate sufficient and timely funding sources to pay the subjects according to the prescribed regimes and guidance in this Circular such as: new salary for cadres, civil servants, public employees, armed forces and other subjects; allowances for resigned communes’ cadres; subsides for non-specialized personnel in commune level, villages and residential quarters.

Article 2. Identify funding requirement for the adjustment of base salary according to the Decree No. 72/2018/ND-CP and allowances for resigned communes’ cadres according to the Decree No. 88/2018/ND-CP

1. Cadres, civil servants, public employees and workers having adjusted base salary according to guidance in the document of the competent authority and the Minister of Home Affairs’ Circular No. 06/2018/TT-BNV dated May 31, 2018 guiding base salary application for subjects of salary and allowances in public agencies, organizations and service units of the Communist Party and State, socio-political organizations and other groups. In particular, take notice of the following content:

a) The total number of cadres, civil servants, public employees and workers used to identify funding necessity for the adjustment of base salary is the actual present at July 01, 2018. The total payrolls assigned (or approved) by the competent authorities of the ministries, central agencies, provinces and centrally-run cities based on the following bases:

- For payrolls of ministries and central agencies: payrolls of National Assembly, the Supreme People s Court, the Supreme People s Procuracy and the State Audit shall be decided by the Resolution of the Standing Committee of the National Assembly; payrolls of the Office of the President shall be decided by the Decision of the President; payrolls of the Communist Party’s agencies and central socio-political organizations shall be decided by the Announcement of the Central Organizing Committee; payrolls of the Ministry of National Defense and Ministry of Public Security shall be decided by decision of competent authorities; the State administrative payroll, the number of people working in public service units which cover a portion of current expenditure and public service units of Ministries and other central agencies which guaranteed regular expenditures by the State shall be decided by the Ministry of Home Affairs assigned Decision.

- For the payrolls of central provinces and cities: the State administrative payroll shall be decided by the Ministry of Home Affairs assigned Decision; the number of people working in public service units shall be approved by Provincial People s Councils in accordance with the provisions of Laws; payrolls of the Communist Party’s agencies and central socio-political organizations shall be decided by the Announcement of the Central Organizing Committee. Only specialized communes’ cadres and civil servants payroll shall be determined within the prescribed limits at Clause 1 Article 4 of the Government’s Decree No. 92/2009/ND-CP dated October 22, 2009.

Employees working under the Labor Contract in People’s Army and People’s Public Security are paid according to the Government’s Decree No. 204/2004/ND-CP dated December 14, 2004 on the salary regime to cadres, civil servants, public employees and armed forces.

b) The requirement for salary adjustment of Ministries, central and local agencies to the Ministry of Finance shall not include:

- Number of employees exceeding the payroll assigned (or approved) by the competent authority in 2018; agencies and units shall manage according to the provisions of Laws.

- Employees working under the Labor Contract as prescribed in Clause 4 Article 2 of the Decree No. 72/2018/ND-CP (not including employees working under the Labor Contract in People’s Army and People’s Public Security prescribed in Point a Clause 1 this Article); agencies and units shall be allocated from the assigned State budget estimates and other legal revenue sources to paid these employees.

2. The necessity for funding to adjust base salary according to the Decree No. 72/2018/ND-CP for subjects referred at Point a Claus 1 bases on the increased base salary; salary coefficients by rank and position; allowance coefficients as prescribed (not includingnight work, overtime work salary and allowances set at an absolute rate), rate of contributions according to the regime (such as social insurance, unemployment insurance, health insurance, trade union fee). In particular, the method of salary and allowance determination shall comply with the guidance of the Ministry of Home Affairs and the competent agencies.

Simultaneously, including increased funding needs by adjusting the base salary for the implementation of the following policies andregimes:

a) To pay health insurance for officers relatives, professional soldiers, workers and defense officials (member of budget estimation unit guaranteed by the State budget), commissioned officers and soldiers of the Defense Ministry; relatives of officers, commissioned officers and soldiers of the Ministry of Public Security; pay health insurance for relatives of cipher workers.

b) Responsibility allowances for commissioner at all levels as prescribed in the Secretariat’s Decision No. 169-QD/TW dated June 24, 2008; monthly allowance for the activities of the provincial commissions as prescribed in the  Central Office Of the Communist Party’s Decision No. 09-QD/TW dated September 22, 2017.

c) Fee activities for deputies of the People s Councils at all levels.

d) Support the fund of allowance fornon-specialized personnelin communes, wards, townships, villages and population groups according to the package level from the Central budget (including additional funding for the implementation of social insurance regimes fornon-specialized personnelin commune level).

3. The funding requirement of the provinces and centrally cities shall include the State budget allocations for the implementation of the payroll reduction policy, early retirement policy, pending for retirement worker managed by the local in accordance with the Government’s Decree No. 108/2014/ND-CP dated November 20, 2014 on payroll reduction policy (hereinafter referred to as the Decree No. 108/2014/ND-CP), the Government’s Decree No. 26/2015/ND-CP dated March 09, 2015 regulating regimes and policies for under-age of re-election, re-appointment to positions and titles in the Communist Party and State agencies, socio-political organizations (hereinafter referred to as the Decree No. 26/2015/ND-CP) and guiding documents of competent authorities.

4. The funding requirement for adjusting of allowances for resigned commune officials isdetermined by the actual present at July 01, 2018, increase rate of allowance prescribed at the Article 2Decree No. 88/2018/ND-CP and guided at the Minister of Home Affairs’s Circular  No. 08/2018/TT-BNV dated June 28, 2018 guiding the adjustment ofallowances for resigned communes’ cadres from July 01, 2018 according to the Government Council’s Decision No. 130/CP dated June 20, 1975 and the Council of Ministers’ Decision No. 111-HDBT dated October 13,1981.

5.The funding requirement for adjusting of allowances and subsidies bases on salary, class, grade or base salary issued and guided by Government, the Prime Minister of Ministries and cetral agencies after July 1st, 2018 (if any) shall be incorporated into the necessity for funds of 2018’s salary reform and the sources shall be treated in accordance with the provisions of this Circular.

Article 3. Identification of funding sources adjustment of base salary according to the Decree No. 72/2018/ND-CP and allowances for resigned communes’ cadres according to the Decree No. 88/2018/ND-CP

1. Funding sources to implement the Decree No. 72/2018/ND-CP in 2018 ofMinistries and cetral agencies:

a) For state administrative agencies, Communist Party agencies and other organizations:

-Use the source of salary reform of 2017 is not used up until 2018 (if any).

- Use at least 40% of retained revenues of 2018 (after adjustment of the base salary from VND 1,210,000 to VND 1,300,000 per month). The scope of deduction of the retained revenues follow the guidance in Clause 3 this Article.

- Sources of saved regular expenditure associated with implementation of renovating solutions and reorganizing apparatus of the political system (from the expenditure norms of activities, the salary paid for the reduced staffs, reorganizing administrative apparatus and other solutions as regulated).

If the funding sources prescribed above are smaller than the funds required to adjust the base salary level as prescirbed in Article 2 this Circular; agencies, units must arrange themselves within the allocated scope of State budget expenditure estimates for 2018 to ensure sufficient sources of implementation.

In cases where agencies or units have sufficient funds for adjusting the base salary levels under Article 2 of this Circular, the revenue source for wage reform is large and needs to develop, they shall propose use plans and report  to management Ministries, central agencies to synthesize  and submit to the Ministry of Finance for consensus before use; at the same time, they must commit to ensure the funding sources themselves in order to adjust the increased salary according to the roadmap decided by the competent authorities.

b) For public non-business units:

- Use the source of salary reform of 2017 is not used up until 2018 (if any).

- Use at least 40% of the retained revenue according to the regime of 2018 (the remaining amount after increasing the base salary of VND 1.300.000 per month). Useat least 35%therevenues from the provision of medical examination and treatment services, preventive medicine and other medical services of public health facilities. The scope of deduction of the retained revenues follow the guidance in Clause 3 this Article.

-Saving sources attached to the implementation of measures to renovate the organizational system, management, raising the quality and efficiency of public non-business units according to regulations (from the expenditure norms of activities, the salary paid for the reduced staffs,from the state budget spent on increasing the number of financial autonomy public service units, rearrangement of public service units, other regulations, if any).

In cases where the above-mentioned funding sources are smaller than the funds for adjusting the base salary under Article 2 of this Circular, the units shall have to arrange and allocate themselves from the units revenue sources according to the regulations and budget estimates for the 2018 allocated State budget (if any) to ensure sufficient resources.

If, after securing sources of funding for base salary adjustment under Article 2 of this Circular, the remain revenue sources are large and have commitment to self-financing the units funds to adjust the increased salary according to the roadmap decided by the competent agency, the remaining amount shall be used for investment, procurement, professional activities and self-control mechanism according to current regulations; at the end of the budget year, report it to the managing agency for sum-up and report to the Ministry of Finance on the results of use of this funding source.

2. Funding sources for the implementation of Decree No. 72/2018/ND-CP, Decree No. 88/2018/ND-CP in 2018 of the central provinces and cities:

a) Funding sources:

- Use of 10% of saved regular expenditures (excluding salary, subsidy and other human expenses according to the regime) estimates in 2018 increase over the 2017 estimate according to the Ministry of Finance budget allocation decision.

- Use 50% of local budget revenue sources (excluding land levies and lottery receipts) over the 2017 budget assigned by the Prime Minister.

-Use the source of salary reform of 2017 is not used up until 2018 (if any).

- Use the remaining money (if any) after ensuring the requirement of adjusting the base salary to VND 1.300.000 per month, from the following sources:

- Use of 10% of saved regular expenditures (excluding salary, subsidy and other human expenses according to the regime) estimates in 2018 increase over the 2017 estimate according to the Ministry of Finance budget allocation decision.

-Saving sources attached to the implementation of measures to renovate the organizational system, management, raising the quality and efficiency of public non-business units according to regulations (from the expenditure norms of activities, the salary paid for the reduced staffs,from the state budget spent on increasing the number of financial autonomy public service units, rearrangement of public service units, other regulations, if any).

- Use at least 40% of the retained revenue according to the regime of 2018 (the remaining amount after increasing the base salary of VND 1.300.000 per month). Useat least 35%therevenues from the provision of medical examination and treatment services, preventive medicine and other medical services of public health facilities. The scope of deduction of the retained revenues follow the guidance in Clause 3 this Article.

- Use 50% of local budget revenue sources (excluding land levies and lottery receipts) of 2018 increase over the 2017 budget assigned by the Prime Minister.

b)The central budget shall replenish the lack funding sources for the difficult localities after used the sources defined at Point a, Clause 2 of this Article.

c)For localities with funding sources specified at Point a, Clause 2 of this Article, which are larger than the funding requirements prescribed in Article 2 of this Circular, the localities shall self-finance the implementation thereof; the larger difference is used to replace for the central budget to support the implementation of the social welfare policies promulgated by the central government (corresponding to the cut down of the support amount from the central budget) in accordance withClause 2 of Article 1 of the Prime Minister’s Decision No. 579/QD-TTg dated April 28, 2017on the principle of targeted supporting from the central budget to local budgets in implement social welfare policies in 2017-2020 period.

d)For central provinces and cities implements self-balancing budget and revenue, they shall have to balance the local budget revenues and expenditures and commit themselves to ensure the sources of funding for salary reform according to the roadmap decided by the competent authorities. The provincial People s Committees shall decide on the percentage of deducted sources of revenues retained according to the regime so as to create sources for salary reform for agencies and units under their respective management which have large revenues in their respective localities (ensure that these agencies and units shall arrange and allocate sources for salary reform according to the roadmap decided by the competent authorities). The central budget shall not provide additional funding for salary reform to these localities.

dd) For administrative agencies, the Party’s agencies, organizations and public non-business units under local management, which have remained sources for implementing 2018 salary reforms: provincial People s Committees shall base on the guidance for agencies and units under central management in Points a and b, Clause 1 of this Article to make specific provisions suited to the practical local situation. In particular, the authority decides to use the resources to carry out salary reform left over to the administrative agencies, the Party’s agencies and organizations decided by the provincial People s Committee; for public non-business units, provincial People s Committees shall be assigned specific regulations, ensuring the autonomy and self-responsibility of public non-business units.

3. The retained revenue prescribed in Clauses 1 and 2 of this Article must ensure the principle that no expenses for directing the collection work in cases the State budget has already paid the expenses for collection activities. The scope and rate of deduction from the revenue sources (except for agencies and units defined in Clause 4 of this Article), paying attention to the following points:

a)For administrative agencies: use at least 40% of revenue (on the list of charges prescribed by the law on charges and fees) shall be left according to regulations.

b) For public non-business units funded by the State budget, which cover a part of regular expenditures and public non-business units with all regular expenditures covered by the State budget:

- For charge amounts (on the list of charges prescribed by the law on charges and fees): use at least 40% of the retained revenue according to the regime after deducting expenses directly attributable to the supply and service charge and fee collection according to the law provisions on charges and fees.

- For official school fees: using at least 40% of the proceeds to implement salary reforms which is calculated on the whole tuition fee (including the funding allocated by the State budget for tuition fees as regulations).

- For revenues from the provision of medical examination and treatment services, preventive medicine and other medical services of public medical facilities: use at least 35% of the collected revenues after deducting the costs in the service charges according to the law on service charges (expenses for drugs, blood, fluids, chemicals, substitute materials and supplies directly for patients; the cost of electricity, water, fuel, waste treatment, environmental sanitation, equipment maintenance and repairs, replacement of tools and equipment, and cost of salaries and allowances).

- For service revenues, joint-venture and other revenues: use at least 40% of the revenues from the above-mentioned activities after excluding direct expenses already included in the service charge of these activities and state budget remittances as prescribed.

4. Administrative agencies authorized by competent authorities to implement the financial autonomy mechanism, such as public non-business units which self-finance investment and recurrent expenditures or public non-business units shall ensure by themselves regularly; public non-business units shall self-finance investment and regular expenditures and public non-business units shall ensure their regular expenditures, and public higher education establishments shall continue to be permitted by competent authorities being self-reliant in the spirit of the Government s Resolution No. 77/NQ-CP dated October 24, 2014 on piloting the mechanism of operation of public tertiary education institutions in the 2014-2017 period: the unit for which the revenue percentage is to be set up is to create a source for salary reform and to self-finance the adjustment of the base salary from the unit s revenue, including the source of the 2017 salary reform unused (if any).

5. Funds for the implementation of the Decree No.72/2018/ND-CP for the payroll and labor of the trade union system at all levels shall be covered by 2% of the trade union fee, does not incorporate into the demand for funds for the implementation of the increased salary and allowances of the Ministries, central agencies and the central provinces and cities.

6.Funds for the implementation of the Decree No. 72/2018/ND-CP for the payrolls and labor of the State Bank, Vietnam Social Insurance and officials implementing the unemployment insurance regime shall be secured from expenditure for managing the apparatus according to regulations.

7. Funds for implementation of the Decree No. 72/2018/ND-CP for payrolls and laborers in agencies and units that have implemented package expenditures but in package spending decisions issued by competent authorities in time Agencies and units shall arrange themselves in the package level to ensure the promulgation of new regimes and policies (for example: tax offices, customs offices and Vietnam Television Station) ensured by total allocated budget.

Article 4. Report and evaluation of the requirement and funding sources for implementation of the  Decree No. 72/2018/ND-CP, the Decree No. 88/2018/ND-CP

1. All ministries, central agencies and central provinces and cities (including Ministries, central agencies and central provinces and cities have ensured adequate sources for implementation) shall hold responsibility to organizing, guiding, approving and summing up reports on requirement and funding sources for implementation of the Government s Decree No. 72/2018/ND-CP and Decree No. 88/2018/ND-CP, submit to the Ministry of Finance no later than October 15, 2018.

2.The Ministry of Finance shall not appraise therequirementand funding sources for the implementation of the Government s Decree No. 72/2018/ND-CP in 2018 for Ministries and central agencies; the Ministries and central agencies shall decide on the evaluation ofrequirementand funding sources for the implementation of Decree No. 72/2018/ND-CP for their attached agencies and units.

3.The Ministry of Finance shall appraise the requirement and funding sources for salary reform in 2018 for the central provinces and cities according to regulations.

4. For difficult localities and lack of funds to implement salary reform in 2018, by December 01, 2018 at the latest, there should be a full report of the requirement, source and proposal of budget support to the Ministry of Finance. Past that time limit, if localities do not report or report inadequate, localities shall arrange sources for salary reform themselves.

(The Ministries and central agencies shall send demand and source reports according to forms No. 1, 3a, 3b and 3c, and central provinces and cities shall send requirement and source reports according to forms No. 2a and 2b, 2d, 2d, 2d, 2e, 2g, 4a and 4b, issued herein with this Circular).

Article 5. Method of payment for implementation of the Decree No. 72/2018/ND-CP, the Decree No. 88/2018/ND-CP

1. Ministries and central agencies shall direct and guide units to take the initiative in using sources prescribed for payment of additional salaries to officials, public servants and laborers according to the regulations.

2. For central provinces and cities which have larger sources of funding for implementing the Decree No. 72/2018/ND-CP and the Decree No. 88/2018ND-CP, increase the local budget revenue, save 10% of frequent expenditures (concentrated retention) to supplement funding sources for the budget-estimating units of the equal level and the shortage subordinated budget.

3. For difficult localities needed funds to implement the regime according to the Decree No. 72/2018/ND-CP and the Decree No. 88/2018/ND-CP, which is bigger than the prescribed funding source in this Circular:

While waiting for the competent authority to supplement the budget, the higher level budget shall temporarily allocate funds to the lower level budget. Temporarily allocated funds shall be reduced when the competent authorities supplement the funds for official implementation. Budget-using units shall take initiative in using the assigned budget estimates in 2018 and retained revenue sources according to the prescribed regime so as to promptly pay for salaries, allowances and subsidies to the subjects under stipulated in this Circular. Difficult localities shall send a written request to the Ministry of Finance for temporary funding according to regulations.

4. Accounting and finalization: the accounting and settlement of funds for salary payment, allowance and subsidies for subjects defined in this Circular shall comply with the provisions of the Law on State Budget and other current legal documents.

Article 6. Organization of implementation

1. This Circular takes effect on September 19, 2018.

2. The Finance Ministry s the Circular No. 67/2017/TT-BTC dated June 30, 2017 guiding the determination of demands, sources and mode of payment for salary adjustment according to the Decree No. 47/2017/ND-CP dated April 24, 2017 adjusting monthly allowance for resigned communes’ cadres according to the Government s Decree No. 76/2017/ND-CP dated June 30, 2017, shall be expired as this Circular takes effect.

3. If legal documents cited in this Circular are amended, supplemented or replaced by other legal documents, the provisions of the amended, supplemented or replaced documents shall be applied.

4. Bases on practical situation of respective agencies and localities and the provisions of this Circular, the Heads of the Ministries and central agencies, the Presidents of the People s Committees of the central provinces and cities prescribes the time and form of reporting to the attached units and budgets levels with the regulations on summing up and reporting to the Ministry of Finance in this Circular.

Any problems arising in the course of implementation should be reported by the Ministries, central agencies and localities to the Ministry of Finance for timely consideration and settlement./.

Forthe Minister of Finance 
The Deputy Minister 
Do Hoang Anh Tuan

* All Appendices are not translated herein

 

 

 

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