Decree 111/2025/ND-CP amend Decree 60/2021/ND-CP the financial autonomy mechanism applicable to public non-business units

 DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units

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Pursuant to the Law on Organization of the Government dated February 18, 2025 and the Law on Organization of Local Administration dated February 19, 2025;

Pursuant to the Law on the State Budget dated June 25, 2015; the Law on Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Properties, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Handling of Administrative Violations;

Pursuant to the Law on Public Investment dated November 29, 2024;

Pursuant to the Law on Price dated June 19, 2023;

Pursuant to the Law on Management and Use of Public Properties dated June 21, 2017;

Pursuant to the Law on Charges and Fees dated November 25, 2015;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units.

Article 1. Amending and supplementing a number of articles of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units

1. To amend Clause 2 Article 2 as follows:

“2. The Vietnam Television, Voice of Vietnam, and Vietnam News Agency; and public non-business units attached to public non-business units shall implement this Decree and other relevant law regulations.”

2. To amend and supplement a number of clauses of Article 4 as follows:

a) To amend and supplement Point a Clause 3 Article 4 as follows:

“a) Ministries and central agencies shall assume the prime responsibility for, and coordinate with the Ministry of Finance and related agencies in, proposing the Prime Minister to decide on revision or issuance of the lists of public non-business services funded with the state budget by service groups in sectors and fields which fall under their management. Ministries and central agencies shall issue the detailed lists of services as a basis for bidding, ordering and assigning tasks (if necessary).”

b) To amend and supplement Point b Clause 3 Article 4 as follows:

“b) Addition to the lists of public non-business services issued under Clause 2 Article 4 of this Decree; specialized agencies of provincial-level People’s Committees shall report to provincial-level People’s Committees to revise or issue the lists of public non-business services funded by the state budget according to delegation of powers which fall under localities’ management and suit their budget capacity within the estimates approved by the provincial-level People’s Councils, then send it to the Ministry of Finance and related line ministries for supervision during implementation.”

c) To add Point c Clause 3 as follows:

“c) Ministries, ministerial-level agencies, government-attached agencies, and provincial-level People's Committees shall, based on the lists of public non-business services in the sectors and fields issued by the Prime Minister or the detailed lists issued by the line ministries, decide or decentralize to their affiliated agencies to select public non-business units to provide public non-business services in the form of task assignment, order placement, or bidding.”

3. To amend Clause 1, Clause 2 Article 5 as follows:

“1. Prices of public non-business services funded by the state budget shall be determined in accordance with the law on price, techno-economic norms and expense norms (if any), and roadmap for calculating prices of public non-business services funded by the state budget as specified in Clause 3 of this Article, specifically as follows:

a) Salary expense in prices of public non-business services shall be calculated on the basis of base salary levels, salary coefficients based on salary ranks, salary grades and positions of salary earners, salary-based contributions and salary-based allowances according to regulations applicable to public non-business units, or calculated on the basis of salary levels according to working positions, titles and positions of salary earners and salary-based contributions in accordance with the State’s regulations; and labor norms issued by ministries, central agencies or provincial-level People’s Committees according to their competence;

b) Fixed asset depreciation in accordance with the law regulations on management and use of public assets and roadmap for inclusion of depreciation costs in prices of public non-business services shall be specified by competent authorities.

2. In case competent agencies have not yet issued techno-economic norms or expense norms (if any), prices of public non-business services funded by the state budget shall be determined in accordance with the law on price”.

4. To amend and supplement a number of clauses of Article 6 as follows:

a) To amend and supplement Point b Clause 2 Article 6 as follows:

“b) Deciding on prices of services according to the market mechanism, ensuring payment of all expenses with reasonable earnings. For services on the list of goods and services subject to price setting by the State, applying specific prices set by competent agencies; in cases where the state agency defines a maximum price, the unit may decide on a specific price not higher than the maximum price; in cases where the state agency specifies a minimum price, the unit may decide on a specific price not lower than the minimum price; in cases where the state agency stipulates a price bracket, the unit may decide on a specific price within the price bracket defined by the state. The decision on the specific price must be consistent with the grounds, principles, and methods of pricing goods and services as defined by the law on price.”

b) To add Clause 5, Article 6 as follows:

“5. For public non-business units with multiple activities (including provision of public non-business services funded by the state budget and public non-business services not funded by the state budget), if common costs arise and cannot be separately identified: The unit shall allocate costs to each activity based on appropriate criteria such as revenue, cost, quantity, volume, time, and other criteria suitable for the sector, field, and relevant law regulations. The allocation of fixed asset depreciation costs shall comply with the Ministry of Finance's regulations on the management, use, and depreciation of fixed assets.”

5. To amend and supplement a number of clauses of Article 9 as follows:

a) To amend and supplement Point b Clause 1 as follows:

“b) It provides public non-business services not funded by the state budget at service prices determined according to Point b Clause 2 Article 6 of this Decree and fully inclusive of fixed asset depreciation and earnings for payment of investment expenses.”

b) To add Point c Clause 2 as follows:

“c) It provides public non-business services not funded by the state budget at service prices determined according to Point b Clause 2 Article 6 of this Decree and fully inclusive of fixed asset depreciation and earnings for payment of investment expenses, self-ensure their regular expenses but have not yet ensured the payment of investment expenses.”

6. To amend and supplement a number of clauses of Article 10 as follows:

a) To amend Point a Clause 1 as follows:

“a) A includes the revenues specified at Points a and b Clause 1, and Clauses 2, 3 and 5, Article 11; Points a and b Clause 1, and Clauses 2, 3 and 5, Article 15; and Clause 2 and Clause 2a Article 19, of this Decree. Specifically, for the revenues specified at Point b, Clause 2, Article 11; Point b, Clause 2, Article 15; and in Clause 2, Article 19, to determine only the positive difference of revenues and expenses (after depreciating fixed assets, setting aside amounts for salary reform and fulfilling the obligations toward the State); for the revenues specified in Clause 3, Article 11; Clause 3, Article 15 and Clause 2a, Article 19, excluding regular expenses not assigned for autonomy.

For vocational education institutions and higher education institutions: Revenue from tuition fees used to determine the level of financial autonomy does not include funding allocated for study encouragement scholarship fund as defined in the Government's Decree detailing a number of articles of the Law on Education.

For higher education institutions: Revenue from tuition fees used to determine the level of financial autonomy does not include funding for science, technology, and innovation activities as specified in the Government's Decree on science and technology activities in higher education institutions.”

b) To amend Point b Clause 1 as follows:

“b) B includes expenses defined in Article 12, Article 16, and Article 20 of this Decree; expenses for performance of scientific and technological tasks as selected or directly assigned by competent agencies (applicable to public science and technology organizations); and does not include expenses for provision of public non-business services not funded by the state budget as defined in Article 6 of this Decree.”

c) To add Clause 3 as follows:

“3. For public non-business units assigned to perform tasks in various fields: The determination of their levels of self-coverage of regular expenses shall be based on the revenue sources and expenditure tasks of activities aligned with the main functions and tasks assigned by competent authorities that are regular and stable on an annual basis. Revenue sources and expenditure tasks from other activities other than the main functions and tasks that arise infrequently on an annual basis are not included in the revenue sources or expenditure tasks upon development of the financial autonomy plan.”

7. To amend and supplement Point c Clause 1 Article 11 as follows:

“c) Funds for regular expenses for performance of tasks assigned by the State (if any), including funds for implementation of national target programs; counterpart funds for implementation of foreign-invested projects under decisions of competent authorities; funds for performance of tasks assigned by competent agencies; funds allocated by competent state agencies to public non-business units to perform the task of providing public non-business services funded by the state budget in case no techno-economic norms and unit prices are available for placement of orders; funds for implementation of programs/plans/schemes/projects approved by competent authorities.”

8. To amend and supplement Point a Clause 1 Article 12 as follows:

“1. Expenses for payment of salaries and salary-based contributions

a) Pending the Government’s promulgation of salary regime under Resolution No. 27-NQ/TW of May 21, 2018, of the seventh plenum of the XIIth Party Central Committee, on reform of salary policies for cadres, civil servants, public employees, armed forces and workers of enterprises (below referred to as Resolution No. 27-NQ/TW), units shall pay salaries based on salary ranks and grades, and positions of salary payees, and salary-based contributions and allowances as specified by the State for public non-business units; and pay salary amounts under labor contracts (if any). When the State adjusts salary policies, units shall cover additional salary amounts with their revenue sources; no state budget funds shall be allocated to cover such amounts. The unit shall pay bonuses according to the regime defined by the State.”

9. To amend and supplement a number of clauses of Article 14 as follows:

a) To amend Point b Clause 1 as follows:

“b) Setting aside the fund for income addition in cases in which the unit pays salaries under Point a, Clause 1, Article 12 of this Decree: Group-1 units may decide by themselves on the percentage for setting aside the fund (which is not controlled); group-2 units shall set aside the fund at a rate no greater than 3 times the salary rank-, grade- and position-based salary fund and salary-based allowances specified by the State, salaries under labor contracts (if any). In case the unit pays salaries under Point b, Clause 1, Article 12 of this Decree, no fund for income addition shall be set aside.”

b) To amend Point c Clause 1 as follows:

“c) Setting aside the reward fund and welfare fund: The total amount to be set aside for these two funds must not exceed 3 months’ average increased income and payable salary amount in the year.”

c) To amend Point a Clause 2 as follows:

“a) The fund for development of non-business activities shall be used for construction, renovation, upgrading, maintenance, and repair of physical foundations, procurement of working equipment and means, transportation vehicles; payment of land rent and office rent serving the units’ operations as defined (in cases where regular expenses do not cover land and office rent);
 development of capacity for non-business activities; payment of expenses for application of scientific, technical and technological advances; payment of support of training and further training for improvement of professional qualifications and skills of employees; payment of attraction and recruitment of employees, and provision of incentives for human resources; purchase of copyrighted works and programs; making of contributions to joint ventures or associations with domestic and foreign organizations and individuals in organizing public non-business service activities according to assigned functions and tasks of units; reimbursement to superior agencies or units for a portion of the costs for equipment procurement, repair, maintenance, renovation, upgrading, and construction of common auxiliary facilities; costs for ensuring security and order, fire prevention and control, epidemic prevention and control, environmental sanitation, and other general management costs (specific levels as guided by the superior management agencies or units and based on their actual funds for development of non-business activities) and other expenses specified in the units’ internal spending regulations.

If the balance of a public non-business unit's fund for development of non-business activities exceeds twice the unit's annual setting-aside level for fixed asset depreciation and amortization, and the unit has no need to use the fund for investing in physical foundations or procuring equipment, the unit must remit such balance not needed for physical foundation investment or equipment procurement to the state budget.

The use of the fund for development of non-business activities for investing in construction, renovation, upgrading of physical foundations, procurement of working equipment and means must comply with laws on public investment, bidding, public asset management, and other relevant law regulations.”

d) To amend and supplement Point d Clause 2 as follows:

“d) The welfare fund shall be used for construction and repair of welfare works of units; as a partial contribution to construction of common welfare works in the sectors or works for shared use with other units under contracts; payment of expenses for collective welfare activities of employees of units; payment of allowances for employees encountering unexpected difficulties, including also retirees, or persons resigning from work for loss of working capacity or due to difficult circumstances; payment of additional allowances for employees laid off due to state payroll streamlining; and payment of part of social relief and charity activities; settlement of regimes and policies upon termination of labor contracts and other expenses specified in the units’ internal spending regulations.”

10. To amend and supplement Point d Clause 1 Article 15 as follows:

“d) Funds for regular expenses for performance of tasks assigned by the State (if any), including funds for implementation of national target programs; counterpart funds for implementation of foreign-invested projects under decisions of competent authorities; funds for performance of tasks assigned by competent agencies; funds allocated by competent state agencies to public non-business units to perform the task of providing public non-business services funded by the state budget in case no techno-economic norms and prices of public non-business services funded by the state budget are available; funds for state payroll streamlining; and funds for training and further training of cadres and public employees under approved training schemes or or in the annual state budget estimates; funds for implementation of programs/plans/schemes/projects approved by competent authorities.”

11. To amend and supplement a number of clauses of Article 16 as follows:

a) To amend the first paragraph of Clause 16 as follows:

“Based on their assigned tasks and financial capacity specified at Points a and c, Clause 1, Clauses 2 and 3 (amounts permitted to be retained to cover regular expenses for charge collection), and Clause 5, Article 15 of this Decree, a number of spending contents are specified as follows:”

b) To amend and supplement Point a Clause 1 as follows:

“Pending the Government’s promulgation of the salary regime under Resolution No. 27-NQ/TW, public non-business units shall apply the salary regime based on base salary levels, salary coefficients according to salary ranks and grades, positions, salary-based contributions and allowances of salary payees specified by the State for public non-business units; and pay salary under labor contracts (if any).”

c) To amend and supplement Point c Clause 1 as follows:

“c) Payment of bonuses must comply with the regime defined by the State.”

d) To amend Clause 5 as follows:

“5. Expenses for setting aside provisions for production and business activities, joint venture or association activities, and public non-business services required for enterprises, unless specialized laws require the setting aside of special funds to offset risks (if any)”

12. To amend and supplement a number of clauses of Article 18 as follows:

a) To amend and supplement Point a Clause 2 as follows:

“a) Pending the Government’s promulgation of the salary regime under Resolution No. 27-NQ/TW, units shall set aside the fund for income addition not exceeding twice the salary rank-, grade- and position-based salary fund, salary-based allowances specified by the State and salary under the labor contracts (if any).”

b) To amend and supplement Clause 3 as follows:

“3. Setting aside the reward fund and welfare fund

The total amount to be set aside for these two funds is as follows:

a) For units that can cover by themselves between 70% and under 100% of their regular expenses: The total amount to be set aside for these two funds must not exceed 2.5 months’ average increased income and payable salary amount in the year;

b) For units that can cover by themselves between 30% and under 70% of their regular expenses: The total amount to be set aside for these two funds must not exceed 2 months’ average increased income and payable salary amount in the year;

c) For units that can cover by themselves between 10% and under 30% of their regular expenses: The total amount to be set aside for these two funds must not exceed 1.5 months’ average increased income and payable salary amount in the year.”

13. To add a number of clauses in Article 19 as follows:

a) To add Point dd Clause 1 as follows:

“dd) Funds for provision of public non-business services in the list of public non-business services funded by the state budget.”

b) To add Clauses 2a, 2b and 2c after Clause 2 as follows:

“2a) Collected charge amounts permitted to be retained at public non-business units for making payments in accordance with the law on charges and fees;

2b) Revenues from production and business activities; entry into joint ventures or associations with organizations and individuals in accordance with law and under joint-venture or association schemes approved by competent agencies as suitable to the functions and tasks of public non-business units;

2c) Revenues from lease of public assets: Units shall comply with the law on management and use of public assets and have schemes on lease of public assets approved by competent agencies.”

14. To amend and supplement a number of clauses of Article 20 as follows:

a) To amend the first paragraph of Clause 20 as follows:

“Based on their assigned tasks and financial capacity specified at Point a, Clause 1, and Clauses 2 and 4, Article 19 of this Decree, a number of expenses are specified as follows:”

b) To amend and supplement Point a Clause 1 as follows:

“a) Pending the Government’s promulgation of the salary regime under Resolution No. 27-NQ/TW, public non-business units shall apply the salary regime based on basic salary levels, salary coefficients according to salary ranks and grades, positions, salary-based contributions and allowances of salary payees specified by the State for public non-business units; and pay salary under labor contracts (if any).”

c) To amend and supplement Point c Clause 1 as follows:

“c) Payment of bonuses: must comply with the regime defined by the State”.

d) To amend and supplement Clause 3 as follows:

“3. Expenses for professional activities and management work

Based on their assigned tasks and financial capacity, public non-business units may decide on expenses for professional activities and management work which must not exceed expense levels specified by competent state agencies.

For expenses not yet regulated by competent state agencies, based on practical conditions, units shall formulate expense norms as suitable to their financial sources and include such norms in their internal spending regulations. Heads of public non-business units shall take responsibility for their decisions.”

dd) To add Clause 3a after Clause 3 as follows:

“3a) Expenses for performance of charge collection jobs and services in accordance with the law on charges and fees; and expenses for service activities.”

15. To amend and supplement a number of clauses of Article 22 as follows:

a) To amend Clause 1 as follows:

“1. At the end of a fiscal year, after fully accounting regular revenues and expenses assigned under the financial autonomy mechanism, depreciating fixed assets, setting aside amounts for salary reform, and paying taxes and amounts payable to the state budget under regulations, a public non-business unit may account the positive difference between regular revenues and expenses assigned under the financial autonomy mechanism as its saved funding source for regular expenses.”

b) To add Clause 4 as follows:

“4. Units providing public non-business services not funded by the state budget must depreciate fixed assets for their assets engaged in such service provision and such amount shall be added to the fund for development of non-business activities as specified in Clause 2 Article 8 of the Decree No. 60/2021/ND-CP. The units may use the fund for development of non-business activities for repair of physical foundations, procurement of working equipment and means.”

16. To amend Clause 2, Clause 3 and Clause 4 Article 24 as follows:

“2. Group-1 units and group-2 units in the field of health-population may borrow loans from credit institutions for construction of physical foundations for their activities in conformity with their assigned functions and tasks; borrow concessional loans from the State or enjoy interest rate support for their investment projects funded with loans borrowed from credit institutions in accordance with law regulations (if any). Procedures and competence for approval of loan borrowing plans must comply with the relevant law regulations. The use of loans for investment shall comply with relevant law regulations.

3. Group-1 units, group-2 units and group-3 units providing services may borrow loans from credit institutions and raise capital from their public employees and workers to expand, renovate or repair existing physical foundations; and additionally purchase equipment to improve the quality and scale up their non-business activities, organize service provision suitable to their functions and tasks, and shall repay loans in accordance with law. Procedures and competence for approval of loan borrowing plans must comply with the relevant law regulations. The raising of capital from public employees and workers in the units shall be included in contracts in accordance with the civil law.

4. Units with management councils, or school councils or university councils shall report on plans on loan borrowing or capital raising and loan repayment to their councils for opinions about the policy. Public non-business units without management councils, or school councils or university councils shall report on plans on loan borrowing or capital raising and loan repayment to the superior management agencies for opinions about the policy.

The heads of the public non-business units shall be responsible for the effective management and use of mobilized capital in accordance with their functions and tasks and solely responsible for debt repayment as defined by law, using their financial resources, with no support from the state budget.”

17. To amend Clause 2 Article 25 as follows:

“2. In cases where public assets are used for joint ventures or associations, the public non-business units must develop a scheme for the use of public assets for joint ventures or associations, and submit it to the competent agency or individual for approval in accordance with the law on management and use of public assets. Units with management councils or school/university councils shall report on such schemes to their councils for approval before submitting them to competent authorities for approval.”

18. To amend and supplement a number of clauses of Article 26 as follows:

a) To amend Clause 2 as follows:

“a) For group-1, -2 and -3 units (units that can cover by themselves between 70% and under 100% of their regular expenses): Heads of units shall base on revenue sources of units to decide on levels of expenses for on-call duty and surgery and medical operations, which may be higher than (if the units’ expenses are from non-business revenue sources, not the state budget), equal to or lower than the State-set levels and shall be included in internal spending regulations of the units.

“b) For group-3 units (other than those defined at Point a of this Clause) and group-4 units: Heads of units shall base on revenue sources from non-business activities of units to decide on levels of expenses for on-call duty, surgery and medical operations, which may be higher than, equal to or lower than the State-set levels and shall be included in internal spending regulations of the units.

b) To amend Point b Clause 3 as follows:

“b) For medical examination and treatment establishments shall, depending on their financial capacity, set aside a medical examination and treatment support fund, to provide support of medical examination and treatment expenses for patients in difficult circumstances or those unable to pay such expenses; pay medical examination and treatment expenses for persons facing occupational accidents; and for other activities serving medical examination and treatment.

The content and levels of support shall be defined by the heads of the public non-business units in the internal spending regulations, in accordance with law regulations. Heads of the units shall formulate regulations on medical examination and treatment support, ensuring publicity and transparency.”

19. To amend and supplement Clause 2 Article 27 as follows:

“2. The state budget funds shall be allocated for regular expenses for units providing medical examination and treatment, and caring for and nurturing leprosy and mental illness patients, including:

a) Expenses for payment of salaries, salary-based contributions and allowances under the State-provided regime applicable to public non-business units, which shall be determined on the basis of number of employees salaried by the state budget and assigned by competent authorities to perform the tasks of medical examination and treatment, caring for and nurturing leprosy and mental illness patients;

b) Expenses for operation and assurance of regular activities, and expenses for caring for and nurturing leprosy and mental illness patients according to assigned functions and tasks of units and provided regimes.”

20. To amend Clause 1 Article 28 as follows:

“1. A multi-functional medical center shall determine its level of self-coverage of regular expenses in accordance with this Decree for the field of medical examination and treatment. In case the center’s revenues from medical examination and treatment services and other services can cover regular expenses or can cover both regular expenses and investment expenses for medical examination and treatment activities, the center shall be classified and assigned to exercise financial autonomy like a group-1 unit or group-2 unit and may decide on the number of personnel serving medical examination and treatment activities and other services by itself. Preventive health, health improvement, population, and food safety activities, and activities of health stations of communes, wards and townships shall be partially funded by the state budget funds based on the number of personnel assigned by competent authorities under Clause 1, Article 27 of this Decree.

In case the State adjusts its salary policies, if there is still a shortfall of funding sources after utilization of the amount set aside for salary reform, the Center shall receive supplementary funds from the state budget to implement salary reform for preventive health, health improvement, population, and food safety activities, and activities of health stations of communes, wards and townships”

21. To amend Clause 2 Article 31 as follows:

“2. Based on the financial regulation of the regional general university promulgated by the University Board, the director of the regional general university shall issue the internal spending regulation of the regional general university; heads of member general universities and affiliated units of the regional general university shall issue their own internal spending regulations.”

22. To amend and supplement Clause 1 Article 34 as follows:

“1. In case group-1 units formulate management and accounting schemes following the model applicable to enterprises as approved by competent authorities, they shall comply with the corporate accounting regime (except for public non-business units currently applying a financial mechanism similar to the one applicable to enterprises, which must not develop a scheme and may continue to implement corporate accounting regime).”

23. To amend and supplement Article 35 as follows:

“1. Public non-business units shall formulate their financial autonomy plans for a 5-year budget stabilization period in line with the Government-prescribed socio-economic development period; make revenue-expense estimates of the first year of the budget stabilization period and propose the classification of their financial autonomy levels as suitable to their functions and tasks assigned by the competent authorities (made according to the form provided in Appendix II issued together with this Decree), and report such plans to the superior management agencies (level I budget-estimating units). Such a financial autonomy plan must clearly identify the financial autonomy level of a public non-business unit based on 4 groups of public non-business units specified in this Decree.

In the last year of each budget stabilization period, the units shall make reports on evaluation of the implementation of the autonomy mechanism of the previous period, along with tasks for the planning year and the subsequent period to develop the autonomy plan for the next budget stabilization period, and submit them to the superior management agencies for consideration before March 31.

2. For public non-business units with affiliated non-business units

a) Public non-business units shall formulate their financial autonomy plans and report them to their superior public non-business units for approval after reaching agreement with superior management agencies of the superior public non-business units.

b) Superior public non-business units shall formulate their financial autonomy plans (excluding financial autonomy plans of their attached public non-business units specified at Point a of this Clause) and send them to their superior management agencies;

c) If an affiliated public non-business unit is identified as a group-3 or group-4 unit, the superior management agency must consult with the same-level finance agency to serve as a basis for assigning financial autonomy to the public non-business unit as defined at Point a, Clause 2 of this Article.

3. Based on the financial autonomy plans proposed by public non-business units (excluding financial autonomy plans of the public non-business units specified at Point a, Clause 2 of this Article), superior management agencies shall consider and verify their regular revenue-expense estimates of the first year of the budget stabilization period, determine regular expenses funded by the state budget, collected charge amounts permitted to be retained; and state budget funds used for placement of orders for provision of public non-business services (in case it is possible to determine funds for placement of orders for the units at the time of appraisal of the financial autonomy plans); plan the classification of affiliated units based on their financial autonomy levels, and summarize classification plans and revenue-expense estimates of public non-business units and send written requests to their same-level finance agencies (the Ministry of Finance, or local finance agencies as delegated, or the specialized financial management agencies of the urban districts, specifically for urban districts implementing the urban government model) for consideration and opinion before June 20 of the last year of the budget stabilization period.

After obtaining written opinions of the same-level finance agencies, before July 30 of the last year of the budget stabilization period, superior management agencies shall determine groups of units and issue decisions on assignment of the financial autonomy to their attached public non-business units; and the level of regular expense support funded by the state budget and collected charge amounts permitted to be retained; and state budget funds used for placement of orders for provision of public non-business services (if any) for the units according to their financial autonomy plans of the first year of the budget stabilization period.

4. After each budget stabilization period (5 years), ministries and central agencies (for centrally managed units), or provincial-level People’s Committees (for locally managed units) shall review and raise the financial autonomy levels of group-3 units (except public non-business units providing basic and essential public non-business services) according to the roadmap, annually, to decrease at least 2.5% of expenses directly paid from the state budget for the regular expenses that are assigned to the unit under the financial autonomy mechanism to affiliated public non-business units (after deducting any increases or decreases compared to the previous year's estimates, if applicable, due to changes in tasks or number of personnel).

5. Public non-business units that are classified by competent agencies as group-1 units or group-2 units shall continue complying with the financial autonomy mechanism specified in this Decree; these units may not be transformed into group-3 units or group-4 units during or after the 5-year budget stabilization period, except for cases in which such units have their functions and tasks adjusted, or cases of fluctuations in socio-economic conditions, changes in policies and regimes, or force majeure events (such as natural disasters and epidemics, fires), which lead to changes in their revenues or spending tasks and financial autonomy levels.”

24. To amend and supplement Point c Clause 1 Article 36 as follows:

“c) To issue or revise techno-economic norms and expense norms (if any) in the sectors and fields under the state management of the ministries or central agencies to serve as a basis for issuance of prices of public non-business services funded by the state budget in accordance with the law on price and other relevant laws so as to have grounds for placement of orders or bidding for provision of public non-business services specified in the Government’s Decree No. 32/2019/ND-CP.”

25. To amend Clause 2 Article 37 as follows:

“2. Based on techno-economic norms and expense norms (if any) of the fields which have been promulgated by the ministries or central agencies, to issue prices of public non-business services funded by the state budget in accordance with the law on price and other relevant laws so as to have grounds for placement of orders or bidding for provision of public non-business services specified in the Government’s Decree No. 32/2019/ND-CP. For lists of public non-business services funded by the state budget for which ministries and central agencies do not issue economic-technical norms, the provincial-level People's Committees shall be responsible for issuing them for public non-business services funded by the state budget under their management for the implementation in the localities”.

26. To amend and supplement a number of clauses of Article 39 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Affiliated public non-business units of socio-political-professional organizations, social organizations, socio-professional organizations or other organizations may apply the financial autonomy mechanism specified in this Decree, adhering to the principles of self-coverage of regular expenses assigned to the unit under the financial autonomy mechanism without allocations from the state budget.”

b) To add Clause 3 as follows:

“3. For public non-business units affiliated to the Ministry of Public Security and the Ministry of National Defence: The Minister of Public Security and the Minister of National Defence shall, based on this Decree and relevant regulations of the Party and laws, define the financial autonomy mechanism for public non-business units affiliated to the Ministry of Public Security and the Ministry of National Defence.”

Article 2. Replacing and repealing a number of provisions of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units

1. To replace the form in Appendix II issued together with the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units with the form in Appendix II issued together with this Decree.

2. To repeal Clause 3 Article 14, Point b Clause 1 Article 16, Point b Clause 1 Article 20, Article 29 of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units.

3. To replace the phrase “the Ministry of Labor, Invalids and Social Affairs” with “the Ministry of Home Affairs” at Point a, Clause 3, Article 5; Point b, Clause 3, Article 30; and Clause 3, Article 36 of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units.

Article 3. Effect and implementation organization

1. This Decree takes effect on July 07, 2025 and applies starting from the 2025 budget year.

2. To amend Point b, Clause 2, Article 26 of the Government’s Decree No. 32/2019/ND-CP dated April 10, 2019, prescribing the assignment of tasks, placement of orders, or bidding for provision of public products and services covered by state budget funds for regular expenditures to “b) Based on the economic-technical norms and cost norms (if any) for various fields already issued by ministries and central agencies, issue prices of public non-business services funded by the state budget in accordance with the law on price and other relevant law regulations to serve as a basis for ordering or bidding for the provision of public non-business services in accordance with this Decree. For lists of public non-business services funded by the state budget for which ministries and central agencies do not issue economic-technical norms, the provincial-level People's Committees shall be responsible for issuing them for public non-business services funded by the state budget under their management for the implementation in the localities”.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces, centrally-run cities and related organizations and individuals shall implement this Decree.

* All Appendices are not translated herein.