Thông tư 67/2017/TT-BTC

Circular No. 67/2017/TT-BTC dated June 30, 2017, guidance on determination of funding demand and source and methods of payment for adjustment of the statutory pay rate under the Government’s Decree No. 47/2017/ND-CP and adjustment of monthly benefits of retired officials of communes as prescribed in the Government’s Decree No. 76/2017/ND-CP

Nội dung toàn văn Circular 67/2017/TT-BTC determination funding demand source adjustment statutory pay rate


MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 76/2017/NĐ-CP điều chỉnh mức lương cơ sở">67/2017/TT-BTC

Hanoi, June 30, 2017

 

CIRCULAR

GUIDANCE ON DETERMINATION OF FUNDING DEMAND AND SOURCE AND METHODS OF PAYMENT FOR ADJUSTMENT OF THE STATUTORY PAY RATE UNDER THE GOVERNMENT’S DECREE NO. 47/2017/ND-CP DATED APRIL 24, 2017 AND ADJUSTMENT OF MONTHLY BENEFITS OF RETIRED OFFICIALS OF COMMUNES AS PRESCRIBED IN THE GOVERNMENT’S DECREE NO. 76/2017/ND-CP DATED JUNE 30, 2017

Pursuant to the Government’s Decree No. 47/2017/ND-CP dated April 24, 2017 providing for the statutory pay rate of officials, public employees and armed forces’ personnel;

Pursuant to the Government’s Decree No. 76/2017/ND-CP dated June 30, 2017 on adjustments to pensions, social insurance benefits and monthly benefits of retired officials of communes;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 defining Functions, Tasks, Powers and Organizational Structure of Ministry of Finance;

In implementation of Decision No. 579/QD-TTg dated April 28, 2017 by the Prime Minister on rules for provision of targeted supports from the central-government budget to local-government budgets for implementing policies on social security during 2017-2020;

At the request of Director of Department of State Budget;

Minister of Finance promulgates a Circular providing the following guidance on determination of funding demand and source and methods of payment for adjustment of the statutory pay rate and monthly benefits of retired officials of communes under the foregoing decrees.

Article 1. General provisions

1. This Circular provides for determination of funding demand and sources and methods of payment for:

a) Adjustment of the statutory pay rate of persons working in agencies, organizations or units under regulations in the Government’s Decree No. 47/2017/ND-CP dated April 24, 2017 providing for the statutory pay rate of officials, public employees and armed forces’ personnel (hereinafter referred to as Decree No. 47/2017/ND-CP)

b) Adjustment of the allowance fund for non-specialized officials of communes, hamlets or residential groups according to the pre-determined level prescribed in the Government’s Decree No. 29/2013/ND-CP dated April 08, 2013 on amendments to certain articles of the Government’s Decree No. 92/2009/ND-CP dated October 22, 2009 on titles, quantity, some entitlements and policies applicable to officials and public employees of communes, wards, commune-level towns and other non-specialized persons working at the commune level.  

c) Adjustment of benefits for retired communal officials according to Decision No. 130/CP dated June 20, 1975 of the Cabinet Council and Decision No. 111-HDBT dated October 13, 1981 of the Council of Ministers in accordance with regulations in the Government’s Decree No. 76/2017/ND-CP dated June 30, 2017 on adjustments of pensions, social insurance benefits and monthly benefits of retired officials of communes (hereinafter referred to as Decree No. 76/2017/ND-CP)

2. Pursuant to regulations in Decree No. 47/2017/ND-CP Decree No. 76/2017/ND-CP and guidance herein, Ministries, Ministerial-level agencies, the Government’s affiliates and other central-level agencies (hereinafter referred to as “Ministries and Central-level Agencies”) and People’s Committees of provinces or central-affiliated cities shall assume responsibility to:

a) Instruct and summarize the funding demand and source to perform adjustment of the statutory pay rate of agencies, units and levels under their management; adjustment of the allowance fund for non-specialized officials of communes, hamlets or residential groups according to the pre-determined levels; adjustment of monthly benefits for retired communal officials, and send summarized reports thereof to the Ministry of Finance in accordance with regulation.

b) Determine and allocate funding to pay salaries according to new rate to officials, public employees, armed forces’ personnel and other entities; benefits to retired communal officials; allowances to non-specialized officials of communes, hamlets or residential groups in accordance with the stipulated entitlements and regulations herein.

Article 2. Determination of funding demand to perform adjustment of the statutory pay rate according to Decree No. 47/2017/ND-CP and adjustment of benefits for retired communal officials according to Decree No. 76/2017/ND-CP

1. The adjustment of the statutory pay rate of officials, public employees and workers shall be performed in accordance with instructional documents of Ministry of Home Affairs and regulatory authorities with paying special attention to the following contents:

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, 2017 but not exceed the total number of payroll assigned (or approved) by regulatory authorities in 2017.

For the payroll number that exceeds the total payroll number assigned (or approved) by regulatory authorities at the reporting time, the funding demand for adjustment of the statutory pay rate of this payroll number shall be ensured by agencies or units from funding sources in accordance with law; not included into the funding demand for adjustment of the statutory pay rate in 2017 of Ministries, central-level agencies and governments of provinces or central-affiliated cities.

b) Total payroll number of Ministries, central-level agencies and governments of provinces or central-affiliated cities, which is assigned (or approved) by regulatory authorities, shall be determined according to the following grounds:

For the payroll of Ministries or central-level agencies: The payroll of agencies affiliated to the National Assembly, the People’s Supreme Court, the People’s Supreme Procuracy, and the State Audit Office of Vietnam shall be determined according to Resolutions of the Standing Committee of the National Assembly; the payroll of the Office of the President shall be subject to the Decision by the President; the payroll of the Party’s agencies and central-level political-social organizations shall be determined according to the notices of the Organization Department of the Central Committee; the payroll of Ministry of National Defence and Ministry of Public Security shall be subject to decisions by competent authorities; the payroll of the state administrative agencies or public service providers of which recurrent expenditure is partially or wholly funded by state budget of other ministries or central-level agencies shall be performed according to assignment decisions of Ministry of Home Affairs.

For the payroll of governments of provinces or central-affiliated cities: The payroll for performing state administrative duties shall be decided by Ministry of Home Affairs; the payroll for providing public services shall be subject to the approval by the Provincial-level People’s Councils in conformity with regulations of law; the payroll of Party’s agencies and central-level political-social organizations in provinces or central-affiliated cities shall be performed according to the notices of the Organization Department of the Central Committee. Particularly, for the payroll of full-time officials and public employees at the communal level shall be determined within the manning level as prescribed in Clause 1 Article 4 of the Government’s Decree No. 92/2009/ND-CP dated October 22, 2009.

c) With regard to persons working under labour contracts, only persons who are salaried from state budget for people’s army forces and people’s public security forces are totalized within the limitation of payroll number assigned (or approved) by competent authorities. Agencies and units shall themselves ensure funding demand for adjusting the statutory pay rate for persons working under labour contracts as prescribed in Clause 4 Article 2 of the Decree No. 47/2017/ND-CP from the allocated state budget estimates and other lawful funding sources. Such funding demand must be separated from the funding demand for adjustment of the statutory pay rate in 2017 of Ministries, central-level agencies and governments of provinces or central-affiliated cities.

2. The funding demand for adjusting the statutory pay rate according to regulations in the Decree No. 47/2017/ND-CP for the entities mentioned in Clause 1 of this Article shall be determined according to the increased statutory pay amounts; scale, grade or position-based salary coefficients; coefficients of allowances as regulated (excluding salaries for working at night or working extra hours and allowances that are stipulated by the absolute levels), percentages of compulsory payments (such as social insurance, health insurance and unemployment insurance premiums, and union dues). The methods of determination of salaries and allowances shall comply with guidance by the Ministry of Home Affairs and competent authorities. At the same time, the funding demand which is increased due to the adjustment of statutory pay rate for implementation of the following policies and regulations shall also be included:

a) Paying health insurance premiums for relatives of officers, non-commissioned officers, soldiers in armed forces of the Ministry of National Defense and the Ministry of Public Security; paying health insurance premiums for relatives of cipher officers.

b) Paying responsibility allowances for the party committee members at all levels according to the Regulation No. 169-QD/TW dated June 24, 2008 of the Secretariat; monthly allowances serving activities of the executive committee of the Party at the provincial level according to the Regulation No. 3115-QD/VPTW dated August 04, 2009 of the Office of the Party Central Committee.

c) Operating expenditures of deputies to the People's Councils of all levels.

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 central-government budget (including the increased expenditures for paying social insurance premiums for non-specialized communal-level officials).

3. The funding demand for adjusting the increased benefits of retired communal officials shall be determined according to the real number of presence entities on July 01, 2017, the increased benefit levels prescribed in Article 2 of Decree No. 76/2017/ND-CP and instructional documents of Ministry of Home Affairs.

4. The funding demand for implementing salary reform policies of local governments shall include the funding provided by the state budget for implementing policies for downsizing, early retirement and leaving jobs to wait until full retirement age for the entities managed by local governments as prescribed in the Government’s Decree No. 108/2014/ND-CP dated November 20, 2014 on downsizing policies (hereinafter referred to as Decree No. 108/2014/ND-CP) the Government’s Decree No. 26/2015/ND-CP dated March 09, 2015 on regimes and policies applicable to officials ineligible for re-election and re-appointment to termed posts or titles in the Vietnam Communist Party and State bodies and socio-political organizations (hereinafter referred to as Decree No. 26/2015/ND-CP) and instructional documents issued by competent authorities.

5. The funding demand to implement the allowance and benefit regimes counted on the salary, scale, grade or the statutory pay rate promulgated by the Government or the Prime Minister and instructed by Ministries or Ministerial-level agencies after July 01, 2017 (if any) shall included in the funding demand for salary reform in 2017 and handling funding sources in accordance with regulations herein.

Article 3. Determination of funding sources to ensure the funding demand for implementation of the Decree No. 47/2017/ND-CP and the Decree No. 76/2017/ND-CP

1. The funding sources for implementation of the Decree No. 47/2017/ND-CP in 2017 of Ministries and Ministerial-level agencies:

a) For state administrative agencies, the Party bodies and associations:

- The residue of the funding for salary reform in 2016 shall be carried forward to 2017 (if any).

- At least 40% of revenues allowed retaining under regulations in 2017 shall be used.

- At least 40% of the difference between revenues and expenditures for service provision shall be used (after making full payments to state budget as regulated).

In case the funding source prescribed above is not enough for meeting the funding demand for adjusting the statutory pay rate as prescribed in Article 2 herein, agencies or units shall themselves arrange their state budget expenditure estimates allocated in 2017 to have enough funding for meeting the funding demand.

If agencies or units have a big residue of funding for salary reform, after they have arranged enough funding for meeting the funding demand for adjusting the statutory pay rate as prescribed in Article 2 herein, and want to develop their operation, they must prepare and submit plans for using such residual amounts to supervisory ministries or ministerial-central agencies for considering and sending a consolidated report thereof to the Ministry of Finance for approval; at the same time, commit themselves to arrange their funding sources to perform adjustment of increased salary according to the roadmap decided by competent authorities.

b) For public service providers:

- The residue of the funding for salary reform in 2016 shall be carried forward to 2017 (if any).

- At least 40% of revenues allowed retaining in accordance with regulations in 2017 shall be used (the remaining amount of revenues after arranging an amount of VND 1.21 million/month for paying salary according to the statutory pay rate). Particularly, for public services in medical sector, at least 35% of retained revenues shall be used. Revenues are retained in accordance with regulations in Clause 3 of this Article.

In case total amount from the funding sources prescribed above is not enough for meeting the funding demand for adjusting the statutory pay rate as prescribed in Article 2 herein, public service providers must themselves arrange their funding sources as regulated and their state budget expenditure estimates allocated in 2017(if any) to have enough funding for meeting the funding demand.

If a public service provider has a big residue of funding for salary reform, after arranging enough funding for meeting the funding demand for adjusting the statutory pay rate as prescribed in Article 2 herein, and commit itself to arrange its funding sources to perform adjustment of increased salary according to the roadmap decided by competent authorities, such public service provider may use the residual amount to make investment or purchase or perform other professional activities and exercise the autonomy in accordance with current regulations; and must send reports on results of using this residual amount at the end of budget year to the governing body for report to the Ministry of Finance.

2. The funding sources for implementation of the Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP in 2017 of governments of provinces or central-affiliated cities:

a) Funding sources:

- Use the saving source from 10% of recurrent expenditures (excluding salaries, allowances, salary equivalents and other human-related costs) as per 2017's budget estimates approved by Ministry of Finance;

- Use 50% of the increase in the local-government budget revenues (excluding revenues from land levies and lottery) earned in 2016 in comparison with the 2016’s revenue estimate given by the Prime Minister;

- Use at least 40% of revenues allowed retaining under regulations in 2017, especially 35% for medical sector.  Revenues are retained in accordance with regulations in Clause 3 of this Article.

- Use the residue of the funding for salary reform in 2016 (if any);

b) For the governments of provinces or central-affiliated cities that are granted the autonomy in local-government budget and commit themselves to arrange funding sources to perform adjustment of increased salary according to the roadmap decided by competent authorities, the provincial-level people's committees may decide the percentage of revenues retained to create funding sources for reforming salary for agencies and units that are under their management and have big amount of revenues in local area in appropriate manner so as to ensure that these agencies and units may themselves arrange funding sources for performing salary reform policy according to the roadmap decided by competent authorities. The central-government budget shall not provide additional funding for salary reform to these local governments.

c) For administrative agencies, the Party bodies, associations and public service providers that are under the management of provincial governments and have a significant residual amount of fund for salary reform in 2017: The Provincial-level People’s Committee shall base on instructions for agencies and units under the management of central-level governments in Points a, b Clause 1 of this Article to promulgate specific regulations in conformity with the local reality. In which, the residual amounts of the funding for salary reform of administrative agencies, the Party bodies and associations shall be used according to decisions of the Provincial-level People’s Committees; Provincial-level People’s Committees shall promulgate specific regulations on utilization of residual amounts of the funding for salary reform of public service providers in the manner so as to ensure the autonomy of public service providers.

d) Financially-challenged local governments having a low budget shall receive financial aid from the central-government budget if their finances for salary reform are insufficient despite their use of funding sources prescribed in Point a Clause 2 of this Article.

dd) Local governments that have funding from sources prescribed in Point a Clause 2 of this Article larger than the funding demand prescribed in Article 2 herein shall themselves arrange funding for implementing the said decrees; the surplus shall be used in replacement of financial aid from central-government budget for implementing social security policies promulgated by the central government (the financial aid granted by central-government budget shall be reduced by a corresponding amount) in accordance with regulations in Clause 2 Article 1 of Decision No. 579/QD-TTg dated April 28, 2017 by the Prime Minister on rules for provision of targeted supports from the central-government budget to local-government budgets for implementing policies on social security during 2017-2020.

3. Revenues that are retained as regulated in Clauses 1, 2 of this Article shall not be used for covering expenditures for collection activities in cases where such revenues are derived from activities or services invested by the Government or those under the Government's privilege and funded by state budget for collection activities. Additionally, the following are noticeable regulations:

a) For collected fees (on the list of fees under regulations of the Law on Fees and Charges): 40% of the revenue for performing salary reform shall be counted on the amount of revenues retained as regulated by law after deducting necessary expenses for provision of fee collection services in accordance with regulations of the Law on Fees and Charges.

b) For tuition fees from full-time training activities of public training institutions:  40% of the revenue for performing salary reform shall be counted on the total amount of collected tuition fees (including the subsidy on tuition fees provided by state budget as regulated by law).

c) For revenues from in-service training activities, associated training programs and other training activities of public training institutions: 40% of the revenue for performing salary reform shall be counted on revenues from the said activities after deducting related expenses and compulsory payments made to state budget.

d) For revenues from provision of preventive healthcare services and other medical services of public health facilities: 35% of the revenue for performing salary reform shall be counted on revenues that are retained after deducting expenses comprised of in the service prices (e.g. expenses for medicines, blood, infusion, chemicals, consumable and replacing supplies); expenses for electricity, water and fuels consumption, waste treatment and environmental sanitation; expenses for equipment maintenance, purchase or replacement of equipment/ devices and salary and allowance-related expenses.

dd) For revenues from service provision, association or joint-venture activities and other revenues of agencies or units:   40% of the revenue for performing salary reform shall be counted on the total amount of revenues from the above activities after deducting related expenses and compulsory payments made to state budget.

4. Public service providers that commit to covering all expenses for their regular operation and investment, public service providers that commit to covering all expenses for their regular operation and public tertiary education institutions that enjoy the autonomy under the Government’s Resolution No. 77/NQ-CP dated October 24, 2014 on pilot innovation of operation mechanism of public tertiary education institutions in the period of 2014-2017: They may decide the percentage of revenues that are retained in 2017 to create funding sources for performing salary reform policies and themselves ensure the increase of salary by using their sources of revenues, including residual amount of funding for salary reform in 2016 (if any).

5. The funding for implementation of Decree No. 47/2017/ND-CP for payroll and workers of trade unions at all levels shall be covered by 2% of collected union dues, and not included in the funding demand for adjustment of increased salary and allowance of ministries, central-level agencies and governments of provinces or central-affiliated cities.

6. The funding for implementation of Decree No. 47/2017/ND-CP for payroll and workers of the State Bank of Vietnam, the Social Security Administration of Vietnam and officials in charge of unemployment insurance benefits shall be covered by funding sources for administrative management expenditures as regulated.

7. The funding for implementation of Decree No. 47/2017/ND-CP for payroll and workers of agencies or units that are provided with a predetermined expenditures and must themselves arrange funding within the limit of such predetermined expenditures to implement new regimes or policies according to decision on provision of predetermined expenditures of competent authorities within the time period in which they are provided with predetermined expenditures (e.g. Taxation agencies, Customs agencies, Vietnam Television Station, etc.) is covered from the predetermined expenditures.

Article 4. Reports on and appraisal of funding demand and source for implementation of the Decree No. 47/2017/ND-CP and the Decree No. 76/2017/ND-CP

1. All ministries, central-level agencies and governments of provinces or central-affiliated cities (including those that have sufficient sources of funding to implement these mentioned-above decrees) shall organize, instruct, approve and submit consolidated reports on funding demand and sources to implement Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP in 2017 to the Ministry of Finance before August 31, 2017.

2. Ministry of Finance shall not appraise funding demand and sources to implement Decree No. 47/2017/ND-CP in 2017 for ministries and central-level agencies; ministries and central-level agencies shall make decisions on appraisal of funding demand and sources to implement Decree No. 47/2017/ND-CP for their affiliated agencies or units.

3. Ministry of Finance shall appraise funding demand and sources to implement salary reform policies in 2017 for governments of provinces or central-affiliated cities in accordance with regulations.

Financially-challenged local governments that have low budget and demand for funding to implement policies in Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP larger than funding sources prescribed in this Circular must submit reports on funding demand and sources and requested financial aid from local-government budget using the templates herein to Ministry of Finance before December 01, 2017. Over the said time limit, the local governments that fail to submit reports or submit reports which do not include all of required contents are requested to themselves arrange funding sources to implement salary reform policies and receive no support from the central-government budget.

(Ministries and central-level agencies shall send reports on funding demand and sources according to the templates No. 1, 3a, 3b and 3c; governments of provinces or central-affiliated cities shall send reports on funding demand and sources according to the templates No. 2a, 2b, 2c, 2d, 2dd, 2e, 2g, 2h, 4a and 4b enclosed herewith).

Article 5. Methods of payment for funding to implement Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP

1. Ministries and central-level agencies shall instruct their affiliated units to use funding sources to pay increased salaries for officials, public employees and workers in accordance with regulations.

2. Governments of provinces or central-affiliated cities that have large sources of funding to meet funding demand for implementing Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP shall actively use the increased revenues of local-government budget and saving from 10% of regular expenditure (part retained in focus) to provide additional funding sources for estimate units at the same level and affiliated budget estimate units that still lack of funding sources.

3. For financially-challenged local governments that have low budget and demand for funding to implement policies in Decree No. 47/2017/ND-CP and Decree No. 76/2017/ND-CP larger than funding sources prescribed in this Circular:

While waiting for the funding additionally provided by competent authorities, the superior-level budget may make advance payment for subordinate budget that lacks of funding for implementation of the said decrees; the advanced funding shall be deducted from the funding officially provided by competent authorities. Units funded by state budget shall actively use the 2017 budget estimates that are assigned and the revenues retained as regulated to promptly pay the increased salary and allowances for the entities prescribed in this Circular. Financially-challenged local governments that have low budget shall send written requests to Ministry of Finance for advance of funding for implementing the said decrees.

4. Accounting and settlement: The accounting and settlement for funding to adjust salary and allocates for the entities prescribed in this Circular shall comply with regulations of the Law on State Budget and current legal documents.

Article 6. Organization of implementation

1. Ministers, heads of central-level agencies and Chairpersons of People’s Committees of provinces or central-affiliated cities shall, based on their specific conditions, stipulate reporting time and templates for their affiliated units and budget units in conformity with this Circular’s regulations on consolidation and reports to Ministry of Finance.

2. This Circular comes into force as from August 15, 2017.

3. Regulations in Clause 2 Article 13 of the Joint Circular No. 01/2015/TTLT-BNV-BTC dated April 14, 2015 by Ministry of Home Affairs and Ministry of Finance providing guidance on certain articles of the Government's Decree No. 108/2014/ND-CP dated November 20, 2014 on downsizing policies shall be abrogated.

4. The Circular No. 103/2016/TT-BTC dated June 29, 2016 by Ministry of Finance providing guidance on determination of funding demand and sources, and methods of payment for adjustment of the statutory pay rate under the Government’s Decree No. 47/2016/ND-CP dated May 26, 2016 and adjustment of monthly benefits of retired officials of communes as prescribed in the Government’s Decree No. 55/2016/ND-CP dated June 15, 2016 shall be null and void as of the date of entry into force of this Circular.

5. If referred legislative documents specified in this Circular are amended or superseded, the new ones shall be applied.

Ministries, central-level agencies and local governments should promptly send reports on difficulties that arise during the implementation of this Circular to the Ministry of Finance for consideration.

 

 

PP MINISTER
DEPUTY MINISTER




Huynh Quang Hai


 

 


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