Thông tư 141/2011/TT-BTC

CIRCULAR

PROVISIONS FOR PAYMENT OF ANNUAL LEAVE COMPENSATION FOR CADRES, OFFICIALS, OFFICERS AND EMPLOYEES WORKING UNDER CONTRACT IN STATE AGENCIES AND PUBLIC NON-BUSINESS UNITS

Pursuant to Labor Code dated June 23, 1994; the Law amending and supplementing a number of articles of the Labor Code dated April 2, 2002;

Pursuant to Decree No. 60/2003/ND-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

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

Pursuant to Decree No.195-CP dated December 31, 1994 of the Government detailing and guiding a number of articles of the Labor Code on working time and rest time;

To be consistent with the actual requirements, the Ministry of Finance regulates the annual leave compensation for cadres and official as follows:

Article 1. Scope of application

1. This Circular regulates the payment of annual leave compensation for cadres, officials, officers and employees working under contract as prescribed by law (hereafter referred to as cadres and officials) in state agencies and public non-business units, social-economic organizations, vocational - socioeconomic organizations, social organizations, vocational-social organizations with funds allocated by the state budget (hereafter referred to as agency and unit).

2. The scope of payment for annual leave compensation for cadres and officials is specified in this Circular including the following items:

a) Transportation expenses and traveling allowance upon annual leave taking.

b) Payment for salary or allowance of annual leave days as prescribed by law but not yet taken or there are still a number of annual leave days remaining.

Article 2. Subjects of application:

1. The subjects are paid with traveling transportation expenses and traveling allowance upon annual leave taking:

a) Cadres and officials working in the remote, deep-lying and mountainous areas and island have regional allowance coefficient of 0.5 or higher (as stipulated in Circular No. 05/2005/TTLT / BNV-BTC-CEM-MOLISA dated January 05, 2005 by the Ministry of Home Affairs, the Ministry of labor, Invalids and Social Affairs, Ministry of Finance and Committee of Ethnic Minorities) are eligible for annual leave as prescribed by labor law and approved by the head of agency or unit to issue permission for annual leave to visit their families, parents, spouse, children or hometown.

b) Cadres and officials working the other areas are eligible for annual leave as prescribed by labor law and approved by the head of agency or unit to issue permission for annual leave to visit their spouse, children, parents (of the husband or wife) who are sick or dead.

2. People are paid salary or allowance for annual leave days as prescribed by law but not yet taken or there are still a number of annual leave days remaining.

a) For cases of being paid salary as prescribed in Article 10 of Decree No. 195/CP dated December 31, 1994 of the Government:

- Temporarily postponing the implementation of labor contract to execute military services;

- Expiration of labor contracts; unilateral termination of labor contracts, loss of jobs due to structural changes in technology; fired, retired or died.

b) For cases of being paid allowance on the requirements of work, the agency or unit fails to arrange time for cadres and officials to take their leave:

Cadres and officials working at the agency or unit eligible for annual leave, the agency or unit will arrange work and time for its cadres and officials to take their annual leave as prescribed. In case of failing to arrange annual leave or arrange inadequate annual leave days as prescribed due to job demand, the agency or unit will decide on paying the cadres and officials the allowance for the remaining annual leave days.

Cadres and officials whose agency or unit has arranged time for its annual leave as prescribed but they have no need of leave. Therefore, they will not be paid their allowances for the remaining annual leave days.

Based on actual working conditions of work, the agency or unit is responsible for specifying in the internal spending rules of payment of allowance for the remaining annual leave days.

Article 3. Fund for payment

Funds for payment for transport expenses and traveling allowance upon annual leave taking; payment of salary and allowance for the remaining annual leave days to people specified in Article 2 mentioned above are allocated within the scope of annual budget estimate assigned by the competent authority and the lawful revenues are retained by the regulations of agency or unit. For non-business units operating under the provisions in the Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government stipulating the autonomy, self-responsibility for task performance, organization of machine, staff and finance for public non-business units; the public technological and scientific organizations operating under the provisions in the Decree No. 115/2005/ND-CP dated September 05, 2005 of the Government and the Decree No. 96/2010/ND-CP dated September 20, 2010 amending and supplementing a number of articles of the Decree No. 115/2005/ND-CP dated September 05, 2005 of the Government stipulating the autonomy, self-responsibility of the public technological and scientific organizations, the funds for payment for transport expenses and traveling allowance upon annual leave taking; the funds for implementation of regulations on the payment of remaining annual leave days will be included in the operating expenses and reasonable expenses in order to determine the difference of units’ expenditures and revenues.

Article 4. Regulations on payment for transport expenses and traveling allowance upon annual leave taking

1. Expenditure contents and payment rate:

a) People taking their leave will be paid traveling allowance (equivalent to the rate of allowance under the current regulation on traveling allowance) and transportation expenses upon annual leave taking.

b) Transportation expenses include: transportation expenses (excluding aircraft) of the organizations or individuals carrying business of passenger business as prescribed by law including: roundtrip transportation expenses from home to railway station, bus station; train and coach tickets to the annual leave destination and in the opposite direction.

Payment rate: At the prices stated on the ticket, ticket invoice; the fare does not include the costs of other services (Sightseeing tours, special services as requested). In case the cadres and officials taking their leave by the aircraft with legal tickets will be paid at the maximum rate of public passenger transport by roadway, railway and waterway vehicles in line with the route of leave.

For road sections without means of transport of organizations or individuals carrying on business of passenger transport as prescribed by law and the people taking their leave must hire other means of transportation, then the head of agency or units will consider and decide on the payment for the expenses of means hired on the basis of contract of means hiring or payment voucher to the owner of the means of transportation based on the number of kilometer actually taken and unit price regulated in the agency or unit’s internal spending rules. 

If the people taken their annual leave by their own vehicles will be paid the amount spent on their own vehicles by the actual number of kimoleter taken in proportion to the common transport rate of the public means of transport at localities but not exceeding the rate of self-sufficient amount spent on means of transport upon taking business trip and must be regulated in the agency or unit’s internal spending rules.

In case people taking their annual leave in combination with business trip and relative visit, they will only be paid the traveling allowance without payment for fares of annual leave because it is included in the traveling expenses.

2. Conditions, time limit, payment procedures:

2.1. Conditions, time limit for payment:

a) Money spent on vehicles of annual leave will be paid once for every year.

b) Leave of any year shall be paid in that year. In case for the sake of work and the head of agency or unit agree to put off the annual leave time back to the following year, then the annual leave compensation is also be paid within also pay annual leave, but only paid within the time of budget adjustment until the end of January 31 of the following year.

For cadres and officials working in the remote, deep-lying and mountainous areas and islands with the regional allowance coefficient of 0.5 or more if requested, may combine the number of annual leave days of two year into one-time leave. If combining the number of annual leave days of three years into one-time leave, there must be the employer’s consent and the annual leave is paid as prescribed in Article 4 of this Circular.

2.2. Procedures for payment:

In addition to documents as prescribed in Clause 1 of this Article, the people taking annual leave must have the following papers as grounds for payment:

a) Permission for annual leave issued by the Head of agency or unit

b) For subjects specified at Point b, Clause 1 of Article 2: There must be an application certified by the local government where their relatives reside or certified by the medical facilities to prove that their relatives are sick and being treated at the medical facilities, long-term treatment at home or are dead.

Article 5. Regulation on payment for salary or allowance of annual leave days as prescribed by law but not yet taken or there are still a number of annual leave days remaining.

1. Conditions and payment vouchers:

a) For cases prescribed in Article 10 of Decree No.195-CPdated December 31, 1994 of the Government:

Based on the convening notice for military service; labor contract, retirement decision, certificate of death, certification of agency or unit concerning the unilateral termination of labor contract, job loss or removal.

b) For cases due to work requirement, the agency or unit fails to arrange time for its cadres or officials to take their annual leave:

There is application for annual leave but the Head of agency or unit where the cadres or officials are under management certifies that due to work requirement, the time for annual leave cannot be arranged for cadres or officials or the number of annual leave days cannot be arranged adequately.

2. Rate of payment and method of payment:

a) For cases specified in Article 10 of Decree No.195/CP dated December 31, 1994 of the Government:

- Head of agency or unit will decide to pay salary of the untaken annual leave days, based on salary grades, ranks, positions and function allowance or seniority, regional allowance, toxic allowance (if any) currently enjoyed by each cadre and official.

- The payment is made within 01 month after the cadres and officials leave their jobs.

b) For cases due to work requirement, the agency or unit fails to arrange time for its cadre and official to take their annual leave:

- Annually, based on the capacity of fund and the total number of untaken annual leave day, the Head of agency or unit will decide on the support of allowance for the cadre and official who have not taken their annual leave days or have taken them inadequately;

- The rate of supporting expenditure is specified in the agency or unit’s internal spending rule but not exceeding the rate of salary from overtime working on Saturdays and Sundays under current regulations.

- Payment time: Payment is made once a year and finalized in the annual budget as prescribed by the State Budget Law.

Article 6: Implementation organization

1. The subjects specified in Clause 1, Article 2 are paid the transport expenses and traveling allowance when actually taking annual leave as prescribed. In case of fraud detection in implementation, in addition to paying back the amount received to the agency or unit, the violating individuals shall also be disciplined as prescribed by law.

2. The Ministry of Public Security, the Ministry of Defense is responsible for guiding the regulation on payment of annual leave compensation for agencies and units under their management in accordance with the specific characteristics of each force.

3. The units and organizations not using funds allocated by the State budget may apply the provisions of this Circular and these provisions must be stated in the labour contract or collective agreement. The payment of fares for annual leave; salary and allowance for the untaken annual leave or remaining annual leave days is accounted in the enterprise’s business and product costs

Article 7. Effect

This Circular takes effect on January 01, 2012 and supersedes the Circular No. 108 TC/HCVX dated December 30, 1993 of the Ministry of Finance specifying the regulations on allowance of fares for state cadres and employees to take their annual leave. The regulations on payment for annual leave compensation specified in this Circular are applied for annual leave days from 2012 onwards.

Any difficulty arising during the implementation should be promptly reported to the Ministry of Finance for guidance on implementation./.