Thông tư 104/2013/TT-BTC

CIRCULAR

GUIDING THE DETERMINATION OF DEMAND, SOURCES AND PAYMENT METHODS TO PERFORM ADJUSTMENT OF THE BASIC WAGE LEVEL ACCORDING TO THE GOVERNMENT’S DECREE NO. 66/2013/ND-CP OF JUNE 27, 2013, ADJUSTMENT OF SUBSIDIES FOR THE RETIRED COMMUNAL OFFICIALS ACCORDING TO THE GOVERNMENT’S DECREE NO. 73/2013/ND-CP OF JULY 15, 2013

Pursuant to the Government’s Decree No.66/2013/ND-CP of June 27, 2013, stipulating the basic wage level (hereinafter referred to as the Decree No. 66/2013/ND-CP);

Pursuant to the Government’s Decree No.73/2013/ND-CP of July 15, 2013, adjusting the retirement pension, social insurance subsidy and monthly subsidies for retired communal officials (hereinafter referred to as the Decree No. 73/2013/ND-CP);

Pursuant to the Government’s Decree No.118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Budget Department;

The Minister of Finance promulgates the Circular guiding the determination of demand, sources and payment methods to perform the adjustment of the basic wage level (replacing the minimum wage level) and adjustment of subsidies applicable to the retired communal officials in 2013 according to the above Decrees as follows:

Article 1. General provisions

1. This Circular stipulates the determination of demand, sources and payment method for implementation of:

a) Adjusting the basic wage level according to the Government’s Decree No. 66/2013/ND-CP applicable to subjects working in agencies, organizations, units prescribed in Article 1 and Article 2 of this Decree.

b) Adjusting the allowance fund for persons operating part time at communal, hamlet and residential group levels according to the presumptive level as prescribed in the Government’s Decree No. 29/2013/ND-CP of April 08, 2013, amending and supplementing a number of articles of the Government’s Decree No. 92/2009/ND-CP of October 22, 2009, on titles, quantity, some entitlements and policies applicable to cadres and civil servants in communes, wards, townships and persons operating part-time at the communal level.

c) Adjust the subsidies for retired communal officials according to the Decision No. 130-CP, of June 20, 1975 of the Government Council and the Decision No. 111-HDBT, of October 13, 1981 of the Council of Ministers (hereinafter referred to as the subsidy for retired communal officials) according to the Decree No. 73/2013/ND-CP

2. Based on provisions in the Decree No. 66/2013/ND-CP the Decree No. 73/2013/ND-CP and provisions in this Circular, Ministries, ministerial-level agencies, Government-attached agencies, other central agencies (hereinafter referred to as ministries and central agencies) and the provincial People's Committees shall:

a) Organize, guide and summarize the funding demand and source to perform adjustment of the basic wage level of agencies, units and levels under their management; adjustment of subsidy for retired officials; adjustment of the allowance fund for persons operating part time at communal, hamlet and residential group levels according to the presumptive level; and send to the Ministry of Finance in accordance with regulation.

b) Determine, arrange the source to perform adjustment of the basic wage level and the source supporting for State Budget (if any) to perform payment of the new wage to cadres, civil servants and public employees; pay subsidies to retired communal officials; pay allowances to persons operating part time in communal, hamlet, residential group levels in accordance with the stipulated entitlements and this Circular.

Article 2. Determination of the funding demand to perform adjustment of basic wage level according to the Decree No. 66/2013/ND-CP and adjustment of subsidy for retired communal officials according to the Decree No. 73/2013/ND-CP

1. The total number of retired cadres, civil servants, public employees and communal officials, to determine the funding demand for implementation of the Decree No. 66/2013/ND-CP the Decree No. 73/2013/ND-CP is the real number of presence subjects at the reporting time (the number of presence subjects on July 01, 2013).

For number of cadres, civil servants and public employees, it must not exceed the total number of payroll assigned (or approved) by the competent authorities in 2013.

For number of persons working under contractual regime, only total number of persons working under the indefinite-term contractual regime in the state administrative agencies as prescribed in the Decree No. 68/2000/ND-CP of November 17, 2000, on implementation of the contractual regime to a number of jobs in the state administrative agencies and public service units (hereinafter referred to as the Decree No. 68/2000/ND-CP); the number of persons working under the indefinite-term contractual regime in the Party’s agencies, political- social organizations shall comply with the Decree No. 68/2000/ND-CP (excluding the contractual employees in public-service units) to determine the funding demand for implementation of the Decree No. 66/2013/ND-CP

For the increased payroll number in 2013, in comparison with the presence payroll number at the time of July 01, 2013 (if any), if it is in the scope of the total payroll level assigned (or approved) by competent authorities at the reporting time, the increased funding demand for implementation of the Decree No. 66/2013/ND-CP of this payroll number shall be summarized and reported additionally by the ministries, central agencies, provinces and centrally run cities, and send to the Ministry of Finance for consideration and settlement (for Ministries and central agencies) or it shall be summarized into the funding demand for implementation of the wage in the next year (for provinces or centrally-run cities).

For the payroll number that exceed the total payroll number assigned (or approved) by competent authorities at the reporting time, the funding demand for implementation of the Decree on adjusting the basic wage level of this payroll number shall be ensured by agencies, units form funding sources in accordance with law; not included into the funding demand for implementation of the Decree on adjusting the basic wage level 2013 of ministries, central agencies and provinces, centrally-run cities.

The total payroll number assigned (or approved) by competent authorities specifying ministries, central agencies and provinces, centrally run cities shall be determined in similar manner as prescribed in sub-point 1.1.1 and 1.1.2, point 1.1, Clause 1, Section II of the Circular No. 02/2005/TT-BTC of January 06, 2005, of the Ministry of Finance, on guiding the determination of demand, sources and payment method to perform the reform of salaries of cadres, civil servants, public employees and armed forces (hereinafter referred to as the Circular No. 02/2005/TT-BTC) Especially, for the payroll of full-time cadres and civil servants at the communal level shall be determined within limitation of payroll as prescribed in Clause 1 Article 4 of the Government’s Decree No. 92/2009/ND-CP of October 22, 2009.

2. The funding demand for implementation of adjusting the basic wage level according to the Decree No. 66/2013/ND-CP shall be determined by basing on the wage level according to class, grade, position; salary allowances under the prescribed entitlements (excluding the salary for working at night, working extra hours and allowances that are stipulated by the absolute level); the presumptive level of the allowance fund for persons operating part time in communal, hamlet and residential group levels shall be implemented according to the presumptive level prescribed in the Decree No. 29/2013/ND-CP; contributions to entitlements (social insurance, unemployment insurance, health insurance, union fee); the increased basic wage level prescribed in the Decree No. 66/2013/ND-CP in comparison with the Decree No. 31/2012/ND-CP is based on the payroll number prescribed in Clause 1 Article 2 mentioned above.

3. The funding demand for implementation of the Decree No. 66/2013/ND-CP of ministries, central agencies and provinces and centrally run cities includes the increased expenditure for implementation of the following entitlements and policies:

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

b) Paying the responsibility allowances for the party committee members at all levels according to the Regulation No. 169-QD/TW, of 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, of August 04, 2009, of the Office of the Party Central Committee;

c) The increased operating fee of deputies to the People's Councils of all levels;

d) Supporting the increased allowance fund for persons operating part time in communes, wards, townships, hamlets, residential groups due to the adjustment of basic wage level from 1,050,000 VND/month to 1,150,000 VND/month;

e) Supporting the salary for kindergarten teachers in communes, wards, townships, who work under the contractual regime according to the Prime Minister’s Decision No. 60/2011/QD-TTg of October 26, 2010;

4. The funding demand to implement the allowance and subsidy regimes counted on the salary, grade or basic salary promulgated and guided by competent authorities after July 01, 2013 of ministries, agencies at the central and local levels (if any) shall be summarized into the funding demand for reforming the 2013 wage and handling the implementation sources as prescribed in this Circular.

Article 3. Determination of the source to ensure the funding demand for implementation of the Decree No. 66/2013/ND-CP and the Decree No. 73/2013/ND-CP

1. The funding source for implementation of the Decree No. 66/2013/ND-CP in 2013 of ministries and central agencies:

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

- Using the saving source from 10% of the regular expenditure estimate in 2013 allocated by competent authorities to each agency.

- Using at least 40% of revenues allowed retaining under regime in 2013 (the remaining after using to implement the Decree No. 31/2012/ND-CP the Decree No. 34/2012/ND-CP the Decree No. 22/2011/ND-CP and the Decree No. 57/2011/ND-CP); for revenues from services, using 40% of differences between revenue and expenditure from service operation.

- The sources for reforming the wage in 2012 those are residual and forwarded to 2013 (if any).

b) For public service units of the State, the Party, and mass associations:

- Using the saving source from 10% of regular expenditure estimates in 2013 allocated by competent authorities to each public service unit.

- Using at least 40% of revenues allowed retaining according to the 2013 regime; for revenues from services, using 40% of differences between revenue and expenditure from service operation. Especially for health sector, using at least 35% of revenues that retained under regime after deducting expenses for medicines, blood, infusion, chemicals, consumable and replacing supplies in service prices (the remaining after using to implement the Decrees on wage, subsidies from 2012 onwards);

- The sources for reforming wage till the end of 2012 that are residual and forwarded to 2013 (if any).

c) In case where sources as prescribed in Clause 1 Article 3 mentioned above are less than the funding demand to implement the Decree No. 66/2013/ND-CP in 2013 as prescribed in Article 2 of this Circular, the Central Budget shall supply additionally the lacked differences to ministries and central agencies to ensure sufficient for the implementation.

d) In case where the sources as prescribed in Clause 1 Article 3 mentioned above are more than the funding demand to implement the Decree No. 66/2013/ND-CP in 2013 as prescribed in Article 2 of this Circular, ministries and central agencies shall self-ensure the budget for implementation of the Decree No. 66/2013/ND-CP in 2013; the remaining shall be forwarded  to 2014 to ensure that the basic wage level of 1,150,000 VND/month shall be sufficiently supply in 12 months; not using the remaining funding for other purposes.

2. The funding sources to implement the Decree No. 66/2013/ND-CP and the Decree No. 73/2013/ND-CP in 2013 of provinces, centrally run cities:

a) Using at least 40% of revenues allowed retaining under the 2013 regime; for revenues from services, using 40% of differences between revenue and expenditure from service operation; Especially for health sector, using at least 35% of revenues that retained under regime after deducting expenses for medicines, blood, infusion, chemicals, consumable and replacing supplies if included in service prices (the remaining after using to implement the Decrees on wage, subsidies in 2011 and 2012);

b) Using the saving source from 10% of regular expenditure estimates in 2013 assigned by competent authorities (saving from 10% of regular expenditure estimate in 2013 increases in comparison with the estimation 2012 after calculating with the same level of wage and allowance);

c) 50% of increased revenues of local budget (exclusive of increased revenue from land use levies) implemented in 2012 in comparison with the 2012 revenue estimate assigned by the Prime Minister (for this increased revenue, if localities meet difficulty, localities’ rates of balancing expenditure from revenue are low, the increased revenue in 2012 in comparison with the estimation assigned by the Prime Minister is small, and for localities, when implementing the wage reform if they meet difficulty on sources due to the imbalance of revenue increase among local budget levels, the Ministry of Finance shall consider specifically to determine the increased revenue to put into the sources for the wage reform in 2013; and sum to report the implementation results to the Prime Minister);

d) 50% of the increased revenues of local budget (excluding the increased revenue from land use levies) estimated in 2013 in comparison with the 2012 revenue estimate;

e) The funding sources for the wage reform until the end of 2012 (after using to compensate lack of local budget revenue in 2012) that are residual and forwarded to 2013 (if any).

In case where sources as prescribed in Clause 2 Article 3 mentioned above less than the funding demand to implement the Decrees adjusting wage and subsidies in 2013 as prescribed in Article 2 of this Circular, the Central Budget shall provide additionally insufficient differences for provinces, centrally run cities to ensure sufficient source for the implementation.

In case where the sources as prescribed in Clause 2 Article 3 mentioned above are more than the funding demand to implement Decrees adjusting wage, subsidy as prescribed in Article 2 of this Circular, provinces, centrally run cities shall self-ensure the funding for implementation of Decrees adjusting the wage, subsidy in 2013; the remaining shall be forwarded to 2014 to ensure that the basic wage level of 1,150,000 VND/month is provided sufficiently in 12 months; not using this remaining funding source for other purposes.

In case where provinces, centrally run cities have the big residual sources, after ensuring the funding demand for the wage reform under the roadmap, they must report to the Ministry of Finance for consideration and settlement as prescribed in Point c Clause 2 Article 1 of the Prime Minister’s Decision No. 383/QD-TTg of April 03, 2007.

3. The revenues that are retained under the regime specified in Clause 1 and Clause 2, Article 3 mentioned above are not allowed deducting the direct expenditure serving for the collection in case where revenues obtained from works, services invested by the State or  works, services that are under the privilege of the State and the State Budget ensured funding for collection operation (the tuition fees retained for private schools…) The revenues retained under the regime are deducted the direct expenses serving for the collection in case where this revenue is collected from works, services invested by the State or from works, services that are under the privilege of the State, but haven’t yet ensured on expenses for collection by the State Budget. Besides that, it is required to pay attention to some following points:

a) For tuition fees of regular students at public schools: 40% of revenues for the wage reform regime that are counted on the total tuition fees collected from pupils.

b) For tuition fees from activities of in-service training, joint venture, linkage and other training activities of public schools: 40% of revenue for the wage reform regime that are counted on the tuition fees collected from above activities after deducting the related expenses.

c) For revenues from service, joint venture and linkage activities and other revenues of public service units (apart from the revenues in accordance with the Ordinance on charges and fees): 40% of revenues for the wage reform that are counted on the total revenue of above activities after deducting the related expenses.

4. The funding to implement the Decree No. 66/2013/ND-CP for persons working under the definite-term contractual regime in state administrative agencies, party’s agencies, political and social agencies applied to the Decree No. 68/2000/ND-CP shall be ensured by agencies, units from the state budget estimates assigned at the beginning of the year and other legal revenues.

5. The funding to implement the Decree No. 66/2013/ND-CP for payroll, employees of the union system at all levels shall be ensured from the revenue source equal to 2% of union fund; not summarize into the funding demand for the increased wage and allowance of ministries, central agencies and provinces, centrally run cities.

6. The funding to implement the Decree No. 66/2013/ND-CP for payroll, employees of the State Bank, Vietnam Social Insurance and officials implementing the unemployment insurance regime shall be ensured from the funding source for the apparatus management in accordance with regulation.

7. The funding to implement the Decree No. 66/2013/ND-CP for payroll, employees in agencies, units that implement the presumptive expenditures and in the Decisions allowing the presumptive expenditure by the competent authorities have provided that within the time of implementing the presumptive expenditures, units shall self-arrange in scope of the presumptive expenditure level to ensure the new entitlements and policies (such as: Taxation agencies, Customs agencies, Vietnam Television Station…), these agencies, units must self-ensure the expenditure for the new increased wage regime in the total presumptive expenditure levels.

8. By 2014, ministries, agencies at the central and local level shall continue to implement the wage reform regime as mentioned above to ensure the wage level at 1,150,000 dong/month for the whole year 2014; the additional funding source to implement the basic wage level of 1,150,000 dong/month in 2014 (after units used the funding sources for the wage reform as prescribed), they shall be allocated in the 2014 budget expenditure estimation of ministries, central agencies and provinces, centrally run cities.

Article 4. The reporting regime on the demand and funding source for implementation of the Decree No. 66/2013/ND-CP and the Decree No. 73/2013/ND-CP

All ministries, central agencies and provinces, centrally run cities (including ministries, central agencies and provinces, centrally run cities that ensured the sufficient source to implement) shall have the responsibility to organize, guide, approve and summarize, report about the demand and funding source to implement these mentioned-above decrees in 2013 and send to the Ministry of Finance before August 15, 2013.

(Ministries, central agencies send the report on the demand and funding source according to the attached forms No. 1, 3a, 3b, 3c; provinces and centrally run cities send the report on the demand and funding source according to the attached forms No. 2a, 2b, 2c, 2 d, 2dd, 2e, 2g, 2h.1, 2h.2, 2h.3, 4a, 4b, 4c).

Article 5. Method of funding payment to implement the Decree No. 66/2013/ND-CP the Decree No. 73/2013/ND-CP

1. Units using the budget that the funding source is more than the funding demand to implement the mentioned-above Decrees shall actively use these sources to pay the increased wages, allowance, subsidies to cadres, civil servants and public employees of units as the prescribed entitlements.

2. Ministries, central agencies, provinces, centrally run cities that have the funding source to implement the mentioned-above Decrees more than the funding demand for implementation:

a) Ministries, central agencies, provinces, centrally run cities shall direct and guide units and budget levels under them that have the funding source more than the funding demand for implementation to proactively use the sources to pay the increased wage to cadres, civil servants, public employees, the increased redundancy for retired communal cadres and the increased allowance for persons operating part time at communal, hamlet, residential group levels, and vets at the communal level in accordance with prescribed regime.

b) Provinces, centrally run cities actively use the increased revenues of local budget, saving from 10% of regular expenditure (part retained in focus) to provide additional the funding source for implementation of estimate units at the same level and budget levels under them that are still lack source.

3. Ministries, central agencies, provinces, centrally run cities that have the funding demand to implement the above Decrees more than the funding source as prescribed in this Circular:

a) For ministries, central agencies:

- On the basic of reports of the ministries, central agencies, the Ministry of Finance shall appraise and notify about funding supplementation to ministries, central agencies to have sufficient funding source for implementation.

- After receiving the notice of the Ministry of Finance, ministries, central agencies shall notify about the funding supplementation to their units using budget to perform increase of the wage, allowances, subsidies under the prescribed regime (after using the source for the increased wage, allowance, subsidies in accordance with regulation but funding source still be lacked).

- The level-1 estimate units shall have the responsibility to allocate the mentioned-above supplementation notification for units using budget under their management (after using the source for the increased wage, allowance and subsidies in accordance with regulation but funding source still be lacked). Units using budget may withdraw money from the State Treasury in the scope of additional fund and actively use the revenue sources retained under regime, saving from 10% of regular expenditure to pay for the increased wage, allowance, subsidies applicable to cadres, civil servants and public employees of their units in accordance with the prescribed regime.

b) For provinces, centrally run cities: On the basis of reports about the demand and funding source of provinces, centrally run cities, the Ministry of Finance shall appraise and notify about the funding supplementation for localities to have sufficient funding source to reforming wage.

4. While waiting for the funding supplementation by competent authorities, the superior-level budget may make advance payment for subordinate budget that not yet ensured funding sufficiently for implementation; for localities that meet difficulties on source, they may send written report to the Ministry of Finance for grant funding to localities; units using the budget shall actively use the 2013 budget estimate that are assigned and the revenue retained under the regime to promptly pay the increased wage, allowances, subsidies for cadres, civil servants, public employees, armed forces and other subjects as prescribed in this Circular. The advance-paid funding and used funding shall be refunded the source equal to the amount added to funding for implementation of the increased wage, allowance, subsidies of competent authorities.

5. Accounting and settlement: the accounting and settlement for funding to perform the wage, allowance, and subsidies to subjects specified in this Circular shall comply with provisions of the State Budget Law and current legal documents.

Article 6. Organization of implementation

1. Based on the specific situation of agencies, localities and provisions in this Circular, the Heads of ministries, central agencies, the chairpersons of People’s Committees of provinces and centrally run cities shall stipulate the time, reporting forms for units and budget levels under their management in accordance with provisions on the summary and report to the Ministry of Finance in this Circular.

2. This Circular takes effect on September 20, 2013.

3. The regimes prescribed in this Circular shall be implemented since July 01, 2013.

Any problems arising in the course of implementation should be reported to the Ministry of Finance for timely consideration and settlement