Thông tư 91/2005/TT-BTC

CIRCULAR

STIPULATING THE REGIME OF WORKING-TRIP ALLOWANCES FOR STATE OFFICIALS AND EMPLOYEES WHO TRAVEL ABROAD ON SHORT WORKING MISSIONS FUNDED BY THE STATE BUDGET

Pursuant to the Decree No.60/2003/ND-CP dated 6/6/2003 of the Government detailing the implementation and guiding the implementation of the 2002 Law on State Budget;
Pursuant to the Decree No.77/2003/ND-CP dated 1/7/2003 of the Govenment defining the functions, tasks, powers and organizational structure of the Finance Ministry;
The Ministry of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the State Budget as follows:

I. GENERAL PROVISIONS

1. Subject of application: This Circular applies to officials and employees to be of business administrative agencies, units, Party, Unions, armed forces (hereinafter referred to as agencies, units for short) who are appointed to travel abroad on short working missions funded by the State Budget. Time for travelling abroad on short working missions not exceeding 180 days for a working-trip.

2. Other than the level of working-trip allowances prescribed in this Circular, agencies, units appointing personnel for working missions and agencies or units in the country where the working travelers come to work are not allowed to use the state budget to cover any additional expenses under any forms for the working travelers.

3. Conditions for payment of working-trip allowances:

- Having sufficient spending sources in the annual budget estimates of the unit.

- Having the decision on appointment for working-trip of the competent levels.

- Having valid vouchers for payment.

- The following cases are not allowed for payment of working-trip allowances:

+ Duration of treatment in hospital.

+ The private working days during working-trips.

4. Working-trip allowances are frees that the State ensures people who travel abroad on working missions to spend during the working time. The fund includes:

4.1. The direct payments to people who travel abroad on working missions:

The fares for transportation, including airfare, train ticket, vehicle from Vietnam to the country where the travelers come to work (working country) and vice versa (including airfare, train, vehicles to travel in the inner land of the working country); Rental for vehicles from the airport to the accommodation and vice versa when entering into and exiting the working country (calculating for a time of entering and exiting the working country upon the defined rate specified in the Annex of this Circular); Rental for accommodation at the place coming to work, money for food and pocket in the place coming to work; pocket money in place coming to work; domestic and abroad airport charges, visa fees, passport fees; fees for conferences and seminars; insurance money; waiting money at the airport; tips.

4.2. Payments for the whole delegation:

- Rental for vehicles to go to the work every day; money for telephone, telex, fax, internet; baggage charges, materials being carried for the working mission;

- Reception money: for the delegations to travel abroad on working mission that chief of the delegation is in the position of Deputy or more and having the decision of the competent level to allow the reception, then compile the estimation for use as a basis for advance payment.

4.3. Lump-sum payment.

In case of travelling abroad on short working missions held by organizations or enterprises of Vietnam or foreign countries that officers who are appointed to work must make lump-sum payment (including air fares, food, rooms. .), the expenses are paid only when the total maximum lump-sum expenses equal to the standard norm stipulated in this Circular.

4.4. Payment for expenses in case of foreign side funding a part, the State Budget funding a part.

 4.4.1. Based on the decision of the competent agencies and papers of the inviting side stating clearly that they pay for officials, employees only some expenses, the remaining expenses which are not covered by the inviting side, then the officials, employees shall be funded by the State Budget as prescribed in item 4.1, 4.2, Part II of this Circular.

4.4.2. Based on the invitation letter of the foreign side on financial expenses of the working trip, if the foreign side pays the full expenses for food, accommodation but not giving pocket money, then the competent levels issue the decision to give pocket money to the working travelers.

4.4.3. All cases that the inviting side ensures the full costs for the trip, the working travelers are entitled to enjoy upon the sponsor level of the foreign side. The State Budget does not grant extra difference if the inviting side sponsors lower than the defined level and vice versa it is not be collected the difference to remit into the State budget if the inviting side pays more than the defined level stipulated in this Circular.

5. Time to enjoy working-trip allowances includes:

- Actual working time according to the decision to appoint to travel abroard on working trip of the competent level.

 Where the actual time for working abroad is less than the time stated in the decision, it is only made payment for actual working time, or where the actual working time is more than the time stated in the decision, it is only made payment for the extended periods when having additional decisions of the competent levels.

- Travelling time, holidays, Tet according to working schedules.

- Waiting time: means the time out of the working time, due to the objective reasons that working travellers must come sooner or stay abroad, a maximum of not exceeding six days. In this case, officers who were sent to work abroad are entitled to enjoy 100% of defined level of the working trip allowances specified in the Annex of this circular.

6. Type of foreign currency, applicable exchange rate: type of foreign currency applicable to the determinstion of norms, the spending level, advance payment and settlement is U.S. dollars (USD).

Where the actual spending in foreign currencies other than U.S. dollars will be converted on the basis of the total spending calculated in U.S. dollar. Conversion exchange rate between the U.S. Dollar (USD) and other currencies is based on lawful vouchers from currency exchange of the working country. If there is no conversion exchange rate vouchers, it is applied conversion exchange rate into U.S. dollars at the exchange rate of monthly cost-accounting provided by the Ministry of Finance.

7. Advance payment dossier for the delegations to travel abroard on short working missions includes:

- Expenditure estimation of the annual state budget of the units that has been notified, with detailed spending item (sent once at the beginning of the year).

- Decision to send the delegation for travelling abroard on working missions of the competent level.

- Estimation of advand payment for the delegation to travel abroard on working missions (according to current regulations of the Ministry of Finance).

- Working schedule.

- Written notification of airfare together with records of airline bookings.

- Written invitation of the foreign side relating to financial expenses (if any).

8. Within 15 days after returning home, the unit which sent officials to travel abroad on working missions must submit statements on the settlement of the delegation together with full documentation to the State Treasury where transactions or financial institutions allocate funds to be settled.

All expenditures which are not stipulated in this Circular are not settled.

9. Heads of agencies, units must consider and examine when sending officials to travel abroad on working missions to ensure savings and efficiency within the budget estimation spending for the annual overseas short working trip of the agencies, units notified by the competent levels.

II. SPECIFIC PROVISIONS

1. Provisions on standards of airfair, train, vehicles.

1.1. Airfare:

1.1.1. Special class (First class): For the leaders as provided in item 3.1.1 of Part II of this Circular.

1.1.2. Business class (Business class or C class): For the leaders as provided in item 3.1.2 and 3.1.3 Part II of this Circular.

1.1.3. Regular class (Economic class or Y class): For the titles as officials, employees as provided in item 3.2, Part II of this Circular.

1.2. Tickets of trains, ships and other vehicles:

1.2.1. First class tickets (sitting or lying): For the officials, employees as provided in item 3.1 Part II of this Circular.

1.2.2. Regular class tickets (sitting or lying): For the officials, employees as provided in item 3.2 Part II of this Circular.

2. Regulations on the purchase of airfare:

The airfare purchase for the delegations who travel abroad on short working trips from Vietnam funded by the State budget are made under the form of comparative quotations (with at least two quotations attached to booking records) of the airlines operating lawfully in Vietnam, in which there is at least one Vietnamese airline and meeting the following requirements:

-  Direct flying route, in line with the working schedule.

- Total expenses for the fare (including taxes and surcharges), travel money, lowest waiting money at the airport.

In case of any changes to flight route in overseas due to working demands, the chief of delegation shall decide on the fare purchase.

3. Provisions on spending standards:

Some expenditures for working allowance are divided into two following standards:

3.1. Standard A: to pay to officials, employees with the leading positions as follows:

3.1.1. Party General Secretary and State President, Vice State President, National Assembly Chairman, Vice Chairman of the National Assembly, the Prime Minister, Deputy Prime Minister, Members of Politburo.

3.1.2. Officials are enjoyed leading positions payroll of the State, issued together with the Resolution No.730/NQ-UBTVQH dated 30/09/2004 of the National Assembly Standing Committee; or Officials are enjoyed leading positions payroll of Party, Front and the central associations, issued together with the Decision No.128-QD-TW dated 14/12/2004 of the Central Secretariat with wage coefficient from 9.7 or more.

3.1.3. Leaders are enjoyed the payroll upon the Resolution No.730/NQ-UBTVQH dated 30/09/2004 of the Standing Committee of National Assembly; the officials are enjoyed allowances for leading positions, issued together with the Decision No.128-QD-TW dated 14/12/2004 of the Party Central Secretariat or the Decree No.204/2004/ND-CP dated 14/12/2004 of the Government with allowances coefficient for leading positions from 1.3 or more.

When the State changes the wage coefficient, levels, based on the wage classification guidelines to re-determine suitably.

3.2. Standard B: to pay to officials, employees not being of point 3.1 above.

4. Provisions on payment of working allowances.

4.1. In case of payment at defined level:

The below expenditures are paid upon the defined level, it is not required to present invoices and vouchers when settling.

4.1.1. Rental for accommodation, meals and pocket money is determined according to the group of working countries specified in the Annex of this Circular.

Separately for rooms rental, if the defined level is insufficient to spend, it shall be paid according to the actual instructions in item 4.2 Part II of this Circular.

The defined level for rooms rental, meals and pocket money specified in the Annex of this Circular shall be paid 100% for the working period up to 30 days. For the working period from 31^st day to the 180^th day, working travelers are entitled to enjoy 2/3 of the defined level.

4.1.2. Rental for vehicles from airport to the stay and vice versa when entering into, exiting the working country at the defined level specified in the Annex of this Circular shall be paid only for the case the inviting side does not pay for vehicles.

4.1.3. Pocket money: applied only for the case set forth in point 4.4.2 part I of this Circular.

- Standard A: 20,00 USD/person/day applied for officials, employees with the leading positions stipulated in item 3.1 part II of this Circular.

- Standard B: 15,00 USD/person/day applied for officials, employees with the positions stipulated in item 3.2 part II of this Circular.

4.2. In case of payment at actuality:

 For the payments at actuality, it is required to present sufficiently valid invoices, vouchers when settling.

4.2.1. Rooms rental:

a. For leaders specified in item 3.1.1 of Part II of this Circular, they are entitled to hire one polite, safe room for one person (with a separate bedroom, reception room).

b. For officials, employees with the leading positions specified in item 3.1.2 and 3.1.3 Part II of this Circular, they are entitled to hire one medium single room per one person.

c. For officials, employees with the positions specified in item 3.2 Part II of this Circular: they are entitled to hire one medium double room per two persons. In case person who travels to work alone or the delegation with an odd opposite sex person who must rent a private room, it is paid for one medium single room per one person. 

4.2.2. Airfare: payment is made by invoice enclosed airfare stub. Rental for other means of transport: the payment is made by invoice, lawful paying vouchers to together with ticket stubs (if any).

4.2.3. Freight of baggage, materials carrying for the delegations: payment is made by invoice of the airline, not exceeding $ 100/1 delegation. Seperately,  cultural and art troupes will be considered to resolve by the fact of each time to travel for performance.

4.2.4. Rental for vehicles to work every day: payment is made by invoice, but not more than 50 USD/1person/1 working country.

4.2.5. Money for telephone, telex, fax, internet: payment is made by invoice, but not more than 50 USD/1 delegation for the delegation to travel for visit, survey and not more than 200 USD/1 delegation for the delegation of bilateral and multilateral negotiation.

4.2.6. Insurance money:

a. Scope of insurance

Based on the mandatory requirements of the country where officers were sent to work or the needs of agencies that sent officials to work, the state budget will support the expenses to buy insurance of health care to officials, employees during abroad short working trips with the following basic insurance scope:

- Medical expenses incurred during treatment as a result of sickness, disease (excluding the available disease) or misadventure;

- Emergency transportation costs in the working country;

- costs for repatriation in case of sickness, emergency accident;

- Transportation costs for corpse repatriation in case the officials were dead.

b. Support level of the State budget on insurance cost

- In case of traveling to work for 3 months or less: Maximum supported level is 30USD/person/a working trip.

- In case of traveling to work more than 3 months to 6 months: Maximum supported level is 50USD/person/ a working trip.

The support level of the State budget to the officials who travel abroad on short working mission many times in a year shall be not in excess of 100USD/person/year.

c. Method of purchasing insurance

The officials, employees who travel abroad on short working mission may purchase insurance at the insurers that are allowed to supplied such insurance services in Vietnam.

d. Mode of payment

State budget will pay premiums for officials, employees on the basis of vouchers (receipts or certificates of insurance has been granted by the insurers to officials, employees) for each working trip.

 Where officials, employees purchase insurance with premiums higher than the support level of the State budget, the officials, employees will only be paid a maximum level equal to the support level, the difference will be born by such officials, employees.

e. Payments in excess of insurance liability:

Where the actual medical expenses incurred in excess of liability level on the insurance contracts, agencies that sent officials to work collect dossier of expenses together with necessary documents for consideration to pay to each specific case.

4.2.7. Domestic and overseas airport fees: payment is made upon the actuality indicated on the receipts.

4.2.8. Visa fees, passport fees: payment is made upon legitimate receipts of the domestic and overseas consular offices.

4.2.9. Conference, seminar fees: payment is made upon the receipt of the conference holding agencies.

4.2.10. Waiting money at the airport: Based on the flight schedules, flight hours recorded in the airfare to determine the waiting time at the airport due to change aircraft. If the waiting time is 6 hours or more, the working travelers shall be paid rooms rental at the airport on the basis of valid invoices and vouchers, but the maximum level is not in excess of $ 30/person/one time. On the route from Vietnam to the working country and vice versa, if the working travelers have to wait many times, they shall be made payment for those waiting times under this provision.

5. Special provisions for high level delegations:

5.1. High-level delegations are the delegations being led by Party General Secretary and State President, Vice State President, National Assembly Chairman, Vice Chairman of the National Assembly, the Prime Minister, Deputy Prime Minister, Politburo Members, central members of the Communist Party of Vietnam, Secretary, Ministries, Heads of ministerial-level agencies to visit officially, unofficially, to work or to attend international conferences.

5.2. Payment for miscellaneous expense, meals money and pocket money:

5.2.1. For official members (recorded in the decision of the competent level), they shall be paid meals or pocket money (depending on the sponsor regime of the inviting side referred to in point 4.4 of Part I of this Circular) twofold the level specified in the Annex of this Circular.     

In case the official members are paid all meals by the inviting side, they shall be enjoyed pocket money twofold the level specified in item 4.1.3 Part II of this Circular.

5.2.2. For members of entourage delegation, they shall be paid meals and pocket money 1.5 times the level specified in the Annex of this Circular.

In case they are paid all meals by the inviting side, they shall be enjoyed pocket money 1.5 times the level specified in item 4.1.3 Part II of this Circular.

5.3. Tips: expense levels are 30USD/person/1 country, applying to members of the delegation with titles specified in item 3.1 Part II of this Circular.

5.4. Rental for vehicles to go to the work every day, money for using telephone, telex, fax, internet shall be decided by chief of delegation.

5.5. Other expenses shall be paid as normal level specified in this Circular. 

III. IMPLEMENTATION ORGANIZATION

1. This circular takes effect 15 days after its publication in the Official Gazette; replaces the Circular No.45/1999/TT-BTC dated 4/5/1999 stipulating the regime of working-trip allowances for State officials and employees who travel abroad on short working missions and the Circular No.108/1999/TT-BTC dated 4/9/1999 providing additional guidance on a number of points of the Circular 45/1999/TT-BTC dated 4/5/1999 stipulating the on working-trip allowances regime for State officials and employees who travel abroad on short working missions of the Ministry of Finance.

2. State owned enterprises, enterprises with foreign investment, private enterprises, joint-stock companies can apply standard of norms prescribed in this Circular to apply to officers and employees appointed for abroad missions.

ANNEX

WORKING TRIP ALLOWANCES NORMS (DEFINED RATE) FOR OFFICIALS, EMPLOYEES WHO TRAVEL ABROAD ON SHORT WORKING MISSIONS FUNED BY THE STATE BUDGET
(Together with the Circular No.91/2005 /TT-BTC dated 18/10/2005 of the Ministry of Finance) )