Thông tư 52/2013/TT-BTC

CIRCULAR

GUIDING SUPPORT TO ORGANIZATIONS AND UNITS USING EMPLOYEES WHO ARE ETHNIC MINORITY PEOPLE IN MOUNTAINOUS REGIONS AND SPECIAL DIFFICULT AREAS ACCORDING TO THE DECISION NO. 42/2012/QD-TTG DATED OCTOBER 08, 2012, OF THE PRIME MINISTER

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

Pursuant to the Decision No. 42/2012/QD-TTg dated October 08, 2012, of the Prime Minister, on support to organizations and units using employees who are ethnic minority people in mountainous regions and special difficult areas;

At the proposal of Director of the Business Finance Department.

The Minister of Finance promulgates the Circular guiding support to organizations and units using employees who are ethnic minority people in mountainous regions and special difficult areas as follows:

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the financial support policy on payment of social insurance, health insurance and unemployment insurance (hereinafter referred to as insurance), short-term vocational training, labor norms, and land rent to organizations and units using employees who are ethnic minority people legally residing in mountainous regions and special difficult areas as prescribed in the Decision No. 42/2012/QD-TTg dated October 8, 2012, of the Prime Minister.

Article 2. Subjects of application

Subjects applying this Circular include:

1. State-owned agriculture, forestry and fisheries one-member limited liability companies;

2. Special-use forest management boards, protection forest management boards;

3. Cooperatives;

4. Non-state enterprises (including even enterprises with foreign investment capital).

The mentioned-above subjects (hereinafter referred to as units using employees) use land for agricultural and forestry production and aquaculture, and use employees who are ethnic minority people legally residing in mountainous regions and special difficult areas (enclosed list).

Article 3. Support policy

1. Support for short-term vocational training:

The state budget shall support for short-term vocational learning expenses (qualification of vocational primary and under-three- month vocational training) at the maximum level of VND 03 million/person/course (specific levels are based on each occupation and actual time of vocational learning) applicable to vocational training for unskilled employees who are ethnic minority people who are eligible to be recruited for work, according to the training requirement in the recruitment and training plans of units using employees.

2. Support for health insurance, social insurance and unemployment insurance:

The state budget shall pay, on behalf of units using employees, insurance premiums for employees who are ethnic minority people newly recruited or contracted labor contracts. Duration of the payment on behalf of units using employees by the state budget shall not exceed five years for each employee.

3. Support for labor norms:

a) Units using employees may apply labor norms equaling to 80% of their general labor norms as decided by competent agencies in order to assign under packages or pay wages to employees who are ethnic minority people. The state budget shall support 20% of general labor norms for units to assign under packages or pay wages to employees who are ethnic minority people. The maximum application duration is five years for each employee working at a unit;

b) General labor norms are decided by competent agencies, including:

- The Members’ Councils of state economic groups and state corporations shall be agencies competent to decisions, for units using employees of state economic groups and state corporations.

- Ministers shall be agencies competent to decisions, for other units using employees under line ministries (hereinafter referred to ministries).

- Chairpersons of provincial-level People’s Committees shall be agencies competent to decisions, for local units using employees, even cooperatives and non-state enterprises (including economic groups, non-state corporations and enterprises with foreign investment capital) headquartered in the localities.

4. Support for land rent:

a) Units using employees with between 30% and under 50% of employees who are ethnic minority people in comparison with the total number of regular employees at units (according to the number of present employees on December 31 of the year preceding the report year) may enjoy 50% reduction in land rent in the year for the land areas of units subject to renting land under the land law;

b) Units using employees with over 50% of employees who are ethnic minority people in comparison with the total number of their regular employees (according to the number of present employees on December 31 of the year preceding the report year) may enjoy exemption from entire land rent in the year for the land areas of units subject to renting land under the land law.

Article 4. Support funding source

1. The central budget shall support 100% of short-term training expenses and insurance premiums, and 20% of the general labor norms of units in order to assign under packages or pay wages to employees who are ethnic minority people.

2. Training support funds are directly provided to units using employees according to training plans approved by the Members’ Councils of state economic groups and state corporations, for units under state economic groups and state corporations; approved by ministries and sectors, for other state units of ministries and sectors; and approved by provincial- level People’s Committees for local units (including cooperatives, non-state enterprises and enterprises with foreign investment capital headquartered in the localities).

Chapter 2.

SPECIFIC PROVISIONS

Article 5. Making estimates of support funding for training, insurance premiums and 20% presumptive reduction according to general labor norms

During the same time of making annual budget estimates, units using employees shall, base on the budget planning guide, formulate the estimate of support funding for training, insurance and 20% of general labor norms due to presumptive reduction for paying wages to employees and send them to superior management agencies: state economic groups and state corporations, for affiliated units; ministries, for Ministry-affiliated units; and the provincial Finance Departments, for units of the provincial People’s Committees, cooperatives and non-state enterprises headquartered in the localities (hereinafter referred to as local units). The provincial Finance Departments shall sum up and determine the funding part supported from central budget in accordance with regulations, and report them to the provincial People’s Committees.

1. Making estimates of training fund support: according to Annex 1 enclosed with this Circular, in which:

a) The number of employees who are ethnic minority people already recruited but not yet trained at time of December 31 of the year preceding the estimated year ;

b) The number of employees who are ethnic minority people need to be recruited and trained in the planning year;

c) The training occupations, number of employees need to be trained for each occupation as decided by head of the unit according to its demands;

d) Training time: Depending on occupations and modes of training decided by head of the unit, but not exceeding three months for each course;

dd) Forms of training: Full-time training at schools, classes of a specialized vocational training organizations or training at the unit;

e) Tuition fee: Depending on specific tuition fee of each occupation and the actual time of vocational learning at specialized vocational teaching organizations training under concentrated form or training at the unit, but not exceeding VND 03 million/ person/course.

2. Making the support estimate of insurance premium payment: according to Annex 2 enclosed with this Circular, in which:

a) The number of employees who are ethnic minority people and arise till December 31 of the year preceding the estimated year;

b) The number of employees who are ethnic minority people and recruited newly in the estimated year;

c) The number of supported months;

d) Level of support.

3. Making the support estimate of 20% of general labor norms: according to Annex 3 enclosed with this Circular, in which:

a) The number of employees who are ethnic minority people counted till December 31 of the year preceding the estimated year;

b) The number of employees who are ethnic minority people and recruited newly in the estimated year;

c) The general labor norms of the unit in order to assign packages or pay wages to workers decided by competent agencies;

d) The support level equal to 20% of the general labor norms.

4. Summing up estimate:

a) State economic groups and state corporations shall include estimates of funding for training, insurance premiums and 20% of general labor norms support in their annual budget expenditure estimates for affiliated units, and send them to the Ministry of Finance for inclusion in the central budget estimate and report it to the Prime Minister to submit it to the National Assembly for consideration and decision according to the State Budget Law.

b) Ministries and sectors shall include estimates of training, support for insurance premium and 20% of general labor norm for affiliate units in their annual budget expenditure estimates, and send them to the Ministry of Finance for inclusion in the central budget estimate, to report it to the Prime Minister and submit it to the National Assembly for consideration and decision according to the State Budget Law.

c) The provincial People’s Committees shall include estimates of funding for training, insurance premium and 20% of general labor norm support for local units (including cooperatives, non-state enterprises headquartered in the localities) in their annual budget expenditure estimates, and send them to the Ministry of Finance for inclusion in the central budget estimate, to report it to the Prime Minister to submit it to the National Assembly for decision.

5. Assignment and allocation of estimates:

On the basis of the funds approved by the National Assembly and decisions of the Prime Minister, on assignment of budget estimate, the Ministry of Finance shall notify funding for training, insurance premium and 20% of general labor norm support to ministries, sectors, state economic groups, state corporations and localities. Time of notification is prior to December 31 each year.

Article 6. Allocation of support funding

1. For central level: Based on reports of organizations and units using employees who are ethnic minority people, ministries, sectors, state economic groups and state corporations shall review and appraise data, sum up them and send reports to the Ministry of Finance. After receiving reports, the Ministry of Finance shall appraise and allocate funds by payment order to ministries, sectors, state economic groups and state corporations for payment to organizations and units using employees who are ethnic minority people in accordance with the State Budget Law.

2. For local units: Based on reports of organizations and units using employees who are ethnic minority people and funds supported by the central budget, the provincial Finance Departments shall assume the prime responsibility for, and coordinate with relevant departments and sectors in appraising them and submit to the provincial People’s Committees for decision. On that basis, the provincial Finance Departments shall allocate funds by payment order to organizations and units using employees who are ethnic minority people. Especially for the social insurance, medical insurance and unemployment insurance support funds, the provincial Finance Departments shall grant to organizations and units using employees who are ethnic minority people and on behalf of these organizations and units send the funds directly to insurance agencies in accordance with Clause 2, Article 3 of the Decision No. 42/2012/QD-TTg dated October 08, 2012, of Prime Minister and notify each unit after having sent the support funds to insurance agencies.

3. Dossiers include:

3.1. Dossier of training funding support:

- For full-time training at vocational training schools: the training contract, the contract liquidation, the payment vouchers between the unit and vocational training school.

- For training at units: decision of unit holding the course, number of trainees, the trained occupations and payment vouchers related to holding of the course.

3.2. Dossier of funding support to pay insurance premiums: the list of ethnic minority employees, the social insurance, health insurance and unemployment insurance premium levels certified by insurance agencies.

3.3. Dossier of supporting 20% of general labor norms: general labor norms used in assigning packages or paying wages to employees decided by competent agencies, the list of ethnic minority employees who are regularly present in the settlement year.

4. Time for appraisal and grant of support funds: After receiving full dossiers as prescribed at point 3 of this Article, competent agencies shall appraise and grant support funds to units within 10 working days.

Article 7. Settlement and examination work

Units subject to support must perform settlement of funds for training support (for the concentrated training at vocational training schools of professional vocational organizations, it is required to have a certification of the school and enclose tuition receipts), insurance support (certified by local insurance agencies), support of 20% of general labor norm according to the guidance on settlement of non-business fund expenditures. After making settlements for the above funds, the unused funds, if any, must be returned to the state budget.

For Central units: the final settlements are sent to the state economic groups, state corporations for units affiliated state economic groups, state corporations or ministries, sent to Ministries for units affiliated Ministries. The economic groups, state corporations, Ministries, sectors shall examine these final settlements of support funds and sum up them to send to the Ministry of Finance for monitoring and supervision.

For local units: The final settlements shall be sent to the provincial Finance Departments, the provincial Finance Departments shall examine the final settlements of funds for training support, insurance premiums, support of 20% of general labor norms and sum up them to submit to the provincial-level People’s Committees for sending to the Ministry of Finance for monitoring and summing generally. Central budget funds to support localities in implementing the policies under the Decision No. 42/2012/QD-TTg dated October 08, 2012, of Prime Minister must be accounted and included in local budget settlements in accordance with the State Budget Law.

Article 8. Bookkeeping and accounting

1. For enterprises:

a) If units organize training under non-concentrated form (training at units), upon receiving the support funds, units shall account as follows:

Debit Account 111 - Cash, or Account 112 - Saving deposits at banks.

Credit Account 461 - Non-business funds.

Upon payment for training work:

Debit Account 161 - Non-business expenditures.

Credit Account 111 - Cash, or Account 112- Saving deposits at banks.

b) After final settlements are approved by competent authorities, units shall account as follows:

Debit Account 461 - Non-business funds.

Credit Account 161 - Non-business expenditures.

c) For funds to support the concentrated training, social insurance, health insurance and unemployment insurance premiums for employees who are ethnic minority people, units shall account as follows:

Debit Account 161 - Non-business expenditures.

Credit Account 331 - Payables to sellers, or Account 338 - Other payables, detailing Account 3383 - Social insurance, Account 3384 - Health insurance, Account 3389 - Unemployment insurance.

- When dong procedures for transferring funds for payment of training contracts and insurance premiums, units shall account as follows:

Debit Account 331 - Payables to sellers, or Account 338 - Other payables, detailing Account 3383 - Social insurance, Account 3384 - Health insurance, Account 3389 - Unemployment insurance.

Credit Account 461 - Non-business funds.

After the final settlements are approved by competent authorities, units shall account as follows:

Debit Account 461 - Non-business funds.

Credit Account 161 - Non-business expenditures.

d) For funds to support 20% of general labor norms, upon receiving the support funds, units shall account as follows:

Debit Account 112 - Saving deposits at banks.

Credit Account 461 - Non-business funds.

Concurrently, they shall record reduction in their production costs:

Debit Account 161 - Non-business expenditures.

Credit accounts gathering expenditures.

After the final settlements are approved by competent authorities, units shall account as follows:

Debit Account 461 - Non-business funds.

Credit Account 161 - Non-business expenditures.

2. For non-business units:

a) Upon receiving the support funds, for funds to support training under the non-concentrated form (training at units) units shall account as follows:

Debit Account 112 - Saving deposits at banks.

Credit Account 461 - Non-business funds.

Upon payment for training work:

Debit Account 661- Operational expenditures.

Credit Account 111 - Cash.

After the final settlements are approved by competent authorities, units shall account as follows:

Debit Account 461 - Non-business funds.

Credit Account 661 - Operational expenditures.

b) For funds to support the concentrated training and insurance premium payment: Based on training contracts and payable insurance premiums (health insurance, social insurance, unemployment insurance premiums) for employees who are ethnic minority people, units shall account as follows: Debit Account 661 - Operational expenditures.

Credit Account 331 - payable, or Account 332 - Salary-based payables.

- When doing procedures for transferring funds at State Treasuries for payment of training contracts and insurance premiums, units shall account as follows:

Debit Account 331 - Payables, or Account 332 - Salary-based payables.

Credit Account 461 - Operational expenditures.

After the final settlements are approved by competent authorities, units shall account as follows:

Debit Account 461- Operational funds.

Credit Account 66 1-Operational expenditures.

c) For funds to support 20% of general labor norms, upon receiving the support funds, units shall account as follows:

Debit Account 112 - Saving deposits.

Credit Account 461 - Operational funds.

Upon payment:

Debit Account 661 - Operational expenditures.

Credit Account 111 - Cash.

After the final settlements are approved by competent authorities, units shall account as follows:

Debit Account 461 - Operational funds.

Credit Account 661 - Operational expenditures.

Article 9. Exemption and reduction of land rent

1. Annually, during the time of making estimates for allocating funds to support implementation of the Decision No. 42/2012/ QD-TTg dated October 8, 2012, of Prime Minister, units using employees who are ethnic minority people shall make dossiers to request the provincial People’s Committees or agencies authorized by the provincial People’s Committees to decide on exemption or reduction of land rent as prescribed in the Decision No. 42/2012/ QD-TTg dated October 8, 2012, of Prime Minister, including:

a) An Official dispatch requesting the provincial People’s Committee or agency authorized by the provincial People’s Committee to decide on exemption or reduction of land rent applicable to unit according to the Decision No. 42/2012/QD-TTg dated October 8, 2012, of Prime Minister;

b) A list of recruited employees counted till December 31 of the year preceding the estimation year (comprising employees who are ethnic minority people and quantity of unit’s employees who are being employed and have been recruited);

c) Labor contracts between the unit and employees (copies affixed with the unit’s seal);

d) The land rent contract, for the unit’s land area leased in accordance with the land law (copy affixed with the unit’s seal).

2. After receiving a full dossier as prescribed at Point 1 of this Article, a competent agency shall appraise, consider and decide on exemption or reduction of land rent for the unit within 10 working days.

3. Annually, if the proportion of employees who are ethnic minority people in comparison with the total number of employees working at the unit remains unchanged or changes without affecting the level of land rent exemption or reduction decided by the provincial competent agency, the unit shall only send a report on situation of using employees in the planning year to relevant agencies for monitoring.

Article 10. Handling of violations

Units or persons that take advantage of the State’s incentive policies for employees who are ethnic minority people specified in the Decision No. 42/2012/QD-TTg dated October 8, 2012, of Prime Minister, for self-seeking purposes shall be handled in accordance with law and the following provisions:

1. If reporting untruthful quantity of employees who are ethnic minority people for settlement of expenditures for training, insurance premiums and general labor norms, resulting in withdrawal of state support funds higher than the eligible actual amount, heads of units must refund to the state budget and be handled or disciplined in accordance with regulations.

2. If reporting untruthful quantity of employees already recruited till December 31 of the year preceding the estimation year , including the quantity of employees who are ethnic minority people, resulting in a proportion of employees who are ethnic minority people in comparison with the total number of recruited employees who are present at units so as to be eligible for land rent exemption or reduction, in addition to retrospective collection of land rents, heads of units shall be handled as in the case of untruthfully reporting on their financial situation.

Chapter 3

ORGANIZATION OF IMPLEMENTATION

Article 11. Effect

1. This Circular takes effect on June 18, 2013, and replaces the Circular No. 203/2011/TT-BTC dated December 30, 2011, of the Finance Ministry, on guiding organizations and units using employees who are ethnic minority people lawfully residing in Central Highlands provinces under the Decision No. 75/2010/QD-TTg dated November 29, 2010, of Prime Minister.

2. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for study and revision.