Nội dung toàn văn Official Dispatch No. 1381/TCT-TNCN dated 2014 allowances subsidies issued to personal income tax
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 1381/TCT-TNCN | Hanoi, April 24, 2014 |
To: Department of Taxation of provinces and centrally-affiliated cities
During the implementation of the Law on personal income tax No.04/2007/QH12 dated November 21, 2007, the Law amending and supplementing a number of articles of the Law on personal income tax No. 26/2012/QH13 dated November 22, 2012, the General Department of Taxation has received the feedback from the organizations and individuals on determining in detail and specifically the allowances and subsidies deducted from the income subject to the personal income tax (PIT) from salary, remuneration under the provisions in Clause 2, Article 3 of the Law on personal income tax No. 04/2007/QH12 and the provisions in Article 1 of the Law amending and supplementing a number of articles of the Law on personal income tax No. 26/2012/QH13. With respect to these issues, the General Department of Taxation has the following opinions:
Based on the provisions in Clause 2 and 3 of the Law on personal income tax No. 04/2007/QH12 and the provisions in Clause 1 of the Law amending and supplementing a number of articles of the Law on personal income tax No. 26/2012/QH13; the provisions in Clause 2, Article 3 of Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of articles of the Law on personal income tax, the Law amending and supplementing a number of articles of the Law on personal income tax and the provisions in Clause 2, Article 2 of the Circular No.111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on personal income tax, the Law amending and supplementing a number of articles of the Law on personal income tax No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of articles of the Law on personal income tax, the Law amending and supplementing a number of articles of the Law on personal income regulating and guiding the allowances and subsidies deducted and other items not included in the income subject to personal income tax from the salary and remuneration;
Based on the regulations on the allowances and subsidies of the competent state authorities and in order to have the basis for uniform implementation throughout the country and limit the arising problems, the General Department of Taxation has made a report to the Ministry of Finance in order to send official dispatch to the Ministries, sectors and agencies for review. After receiving the opinions from the Ministries, sectors and agencies concerned, the General Department of Taxation has summarized the List of allowances and subsidies issued by the competent state authority by March 2014 as the basis for determining the income subject to the personal income tax from the salary and remuneration under the current regulations on personal income tax (provided for in detail at Point b, Clause 2, Article 3 of Decree No. 65/2013/ND-CP dated June 27, 2013 and the guidelines at Point b, Clause 2, Article 2 of Circular No.111/2013/TT-BTC dated August 15, 2013);
In case of specific review, there are new documents generated or documents replacing, modifying or supplementing the documents specified in the List, the Departments of Taxation are requested to make timely report to the General Department of Taxation (address: 123 Lo Duc – Hai Ba Trung – Hanoi) for further supplementation and summary of List;
The General Department of Taxation hereby makes an announcement to the Departments of Taxation in provinces and centrally-affiliated cities for information and guidelines for implementation
| GENERAL DIRECTOR |
LIST
SUMMARY OF ALLOWANCES AND SUBSIDIES ISSUED BY THE COMPETENT STATE AUTHORITIES AS A BASIS FOR DETERMINATION TO DETERMINE THE INCOME SUBJECT TO PERSONAL INCOME TAX FROM SALARY AND REMUNERATION UNDER THE PROVISIONS AT POINT B, CLAUSE 2, ARTICLE 3 OF DECREE NO. 65/2013/ND-CP DATED JUNE 27, 2013 AND THE GUIDELINES AT POINT B, CLAUSE 2, ARTICLE 2 OF CIRCULAR NO. 111/2013/TT-BTC DATED AUGUST 15, 2013
(Issued together with official dispatch No. 1381/TCT-TNCN dated April 24, 2014)
1. Monthly and one-time subsidies and allowances under the regulations of law on preference for contributors to the revolution:
Regulation on allowances and subsidies and beneficiaries | Level of calculation | Regulatory documents |
1. Contributors to the revolution a) Revolutionary activists before January 01, 1945 b) Revolutionary activists from January 01, 1945 to the uprising day of August of 1945 c) Revolutionary martyr d) Vietnamese heroic mother dd) Hero of People's Armed Forces e) Labor hero during the war g) Invalids and beneficiaries entitled to policies like invalids; h) Sick soldier; i) Resistance war activists contaminated with toxic chemicals; k) Revolution or resistance activists kept in prison l) Resistance activists for national liberation and defense and performance of international obligations m) Revolution contributors 2. Relatives of revolution contributors mentioned above | The standard level to determine the level of subsidiary and allowance for the contributors to the revolution is issued by the Government | 1. Ordinance on preference for the contributors to revolution No. 26/2005/PL-UBTVQH11 dated June 29, 2005 of the National Assembly Standing Committee. 2. Ordinance No. 04/2012/UBTVQH13 dated July 16, 2012 of the National Assembly Standing Committee amending and supplementing a number of the Ordinance on preference for the contributors to revolution 3. Decree No. 101/2013/ND-CP dated September 04, 2013 of the Government on the level of preferential subsidiaries and allowances for the contributors to revolution |
3. Monthly and one-time subsidies for people directly involved in the war against the USA but not entitled to the policies of the Party and the State; benefits for servicemen, cadres and People’s police officers and soldiers involved in the war against the USA that had less than 20 years of work and have demobilized, left work and returned to localities; the subjects taking part in the war for national defense, performing international obligations in Cambodia, helping Laos people after April 30, 1975 have demobilized or left work; | The level of subsidy depends on each subject and the time of work or time involved in the resistance | The Prime Minister’s decisions regulates the benefits and policies for each subject; (Ex: Decision No. 290/2005/QD-TTg dated November 08, 2005 of the Prime Minister on benefits and policies for a number of subjects directly involved in the war against the USA for national defense but not entitled to the policies of the Party and State; The Joint Circular No. 191/2005/TTLT-BQP-BLDTBXH-BTC dated December 07, 2005 guiding the implementation of Decision No. 290/2005/QD-TTg dated November 08, 2005 on benefits and policies for a number of subjects directly involved in the war against the USA for national defense but not entitled to the policies of the Party and State; Joint Circular No. 21/2008/TTLT-BQP- BLDTBXH-BTC amending the Joint Circular No. 191/2005/TTLT-BQP-BLDTBXH-BTC dated December 07, 2005;…) |
2. Month and one-time subsidies for the subjects involved in resistance for national defense, performance of international obligations and volunteer youths having completed their tasks
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
Regulation on monthly and one-time subsidies for the volunteer youths having completed their tasks during the resistance. | Allowance level is based on the standard level and the time of participation in the resistance | 1. Decision No. 40/2011/QD-TTg dated July 27, 2011 of the Prime Minister regulating the benefits for the volunteer youths having completed their tasks during the resistance. 2. Joint Circular No. 08/2012/TTLT-BLDTBXH-BNV-BTC dated April 16, 2012 of the inter Ministries of of Labour, Invalids and Social Affairs, Home Affairs and Finance guiding the implementation of regulation on subsidies for the volunteer youths having completed their tasks during the resistance under the Decision No. 40/2011/QD-TTg dated July 27, 2011 of the Prime Minister; |
3. Allowances for harzard and toxicity for professions or jobs at workplace where there are harzardous and toxic elements
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
1. Allowances for harzard and toxicity for professions or jobs at workplace where there are harzardous and toxic elements for the officials and staff working at places with harzardous and toxic elements: exposure to toxic substances and gas and working at the contagious environment….
| From October 01, 2004, the regulation including 04 levels with the factors 0.1; 0.2; 0.3; 0.4 calculated on the general minimum salary rate and the time of actually working at the place with toxic and harzardous elements. Working less than 4 hours/day is considered as ½ working day. Working from 04 hours or more is considered as one working day | 1. Circular No. 07/2005/TT-BNV dated January 05, 2005 of the Ministry of Home Affairs guiding the regulations on allowances for toxicity for cadres, public servants and officers; 2. Circular No. 04/2005/TT-BLDTBXH dated January 05, 2005 of the Ministry of Labor, Invalids and Social Affairs guiding the implementation of regulation on allowances for toxicity and harzard in the State-owned companies; 3. Circular No. 26/2006/TT-BVHTT dated February 21, 2006 of the Ministry of Culture and Information on regulation on allowances for toxicity and harzard and in-kind allowances for cadres, public servants and officers of sector of culture and information. |
2. Regulations on in-kind allowances for the employees working in the toxic conditions applicable to: Public servants, officers, employees, student trainees or apprentice (hereafter referred to as employee) working in enterprises, agencies, organizations and cooperatives as follows: a) Administrative agencies, non-business units, armed forces (including the cipher work); b) Political organizations, social - political organizations, occupational-social organization, other social organizations; c) Enterprises of all economic sectors; d) Cooperatives; dd) Foreign agencies and organizations and international organizations with their head offices located in the territory of the Socialist Republic of Vietnam; e) Other organizations using employees; | From December 05, 2013, in-kind allowances are calculated by the daily rate at the value in cash corresponding to the following levels: Level 1: 10,000 dong Level 2: 15,000 dong Level 3: 20,000 dong Level 4: 25,000 dong | Circular No. 25/2013/TT-BLDTBH dated October 18, 2013 of the Ministry of Invalids and Social Affairs on guiding the implementation of regulation on in-kind allowances for the employees working in the conditions with toxic and hazardous conditions; |
4. Incentive allowances, regional allowances
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
1. Incentive allowances for officials, civil servants, and employees working in the new economic zones, the economic facilities and the outlying islands have extremely difficult living conditions as far-flung, far from residential areas; no network traffic, difficulty in traveling; no power and domestic water supply system, water; housing shortage; no school, nursery and hospital. | Including 04 levels: 20%, 30%, 50%, và 70% based on the current salary plus the allowance for leadership position and seniority allowance (if any) The time of entitlement is determined in the time framework from 3 to 5 years | Joint Circular No. 10/2005/TTLT-BNV-BLDTBXH-BTC dated January 05, 2005 of the inter Ministries of of Labour, Invalids and Social Affairs, Home Affairs and Finance guiding the regulations on on subsidies for attraction; |
2. Allowances for attracting teachers for teachers and educational managers working in the areas with extremely difficult social-economic conditions;
| The level of allowance for attraction is equal to 70% of salaray rate based on the current scale and level of salary plus allowance for leadership position and seniority allowance exceeding the framework (if any); Allowance for attraction paid for the actual working time of teachers, educational managers in the areas with extremely difficult social-economic conditions but the time entitled to the allowance for attraction not in excess of 05 years; | 1. Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government concerning the policies on teachers, educational managers working at specialized school in the areas with extremely difficult social-economic conditions; 2. Circular No. 06/2007/TTLT-BGD ĐT-BNV-BTC dated March 27, 2007 of the Ministry of Education and Traning, Home Affairs, Finance guiding the implementation of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government concerning the policies on teachers, educational managers working at specialized school in the areas with extremely difficult social-economic conditions; 3. Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government amending and supplementing a number of articles of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government (effective on November 03, 2012); 4. Joint Circular No. 35/2013/TTLT-BGDDT-BNV-BTC guiding the implementation of Clause 1 and 2, Article 1 of Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government amending and supplementing a number of articles of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government concerning the policies on teachers, educational managers working at specialized school in the areas with extremely difficult social-economic conditions; |
3. Allowances for attracting the cadres, public servants, and persons salaried in the armed forces in the areas with extremely difficult social-economic conditions; | The level of allowance is equal to 70% of current monthly salary, including: salary rate of position, scale, level or rank and allowance for leadership position and seniority allowance exceeding the framework (if any); | 1. Decree No. 116/2010/ND-CP dated December 24, 2010 of the Government concerning the policies on cadres, public servants and officers and the salaried persons in the armed forces working in the areas with extremely difficult social-economic conditions; 2. Joint Circular No. 08/2011/TTLT-BNV-BTC dated August 03, 2011 guiding the implementation of a number of articles of Decree No. 116/2010/ND-CP dated December 24, 2010 of the Government concerning the policies on cadres, public servants and officers and salaries persons in the armed forces working in the areas with extremely difficult social-economic conditions; |
4. Allowances for attracting the medical cadres and officers, employees under contract and medical cadres and officers directly performing the professional medical work at the health facilities of the State in the areas with extremely difficult social-economic conditions; | The level of entitlement of 70% of salary rate based on the current scale and level plus the allowance for leadership position and seniority allowance exceeding the framework (if any); | 1. Decree No. 64/2009/ND-CP dated July 30, 2009 of the Government concerning the policies on medical officers working in the areas with extremely difficult social-economic conditions; 2. Joint Circular No. 06/2010/TTLT-BYT-BNV-BTC dated March 22, 2010 guiding the Decree No. 64/2009/ND-CP dated July 30, 2009 of the Government concerning the policies on medical officers working in the areas with extremely difficult social-economic conditions; |
5. Area allowance. | Based on the levels from 0.1 to 1,0 compared with the minimum salary rate of each area; | Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 05, 2005 of the inter Ministries of of Labour, Invalids and Social Affairs, Home Affairs, Finance, Committee on Ethnic Minority Affairs guiding the implementation of regulations on area allowances; |
6. Support and subsidy for the pioneers of Project of 600 Vice Chairmen of communes | Initial support is equal to 10 months' general minimum salary. - Where the project pinoneers move with their families, they shall be given subsidies of fares and baggage charges for their members and subsidies for change of working area are equal to 10 months' general minimum salary for a household; - Additional monthly allowances equal to 70% of current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); - Fares for traveling to visit family upon annual leave, holidays and Tet, personal leave; | 1. Decision No. 70/2009/QD-TTg dated April 27, 2009 of the Prime Minister concerning the policies on rotation and enhancement of key officials for communes of poor districts and the incentive policies on attracting young intellectuals, technical professional officers to come and participate in the working groups at the communes of 61 poor districts under the Decree No. 30a/2008/NQ-CP dated December 27, 2008 of the Government; 2. Decision No.170/QD-TTg dated January 26, 2011 of the Prime Minister approving the pilot Project to select 600 elite young intellects with university degree who shall be enhanced to work as Vice Chairmen of communes of 62 poor districts; 3. Circular No. 171/2011/TT-BTC dated November 25, 2011 of the Ministry of Finance guiding the management and use of funds to carry out the pilot Project to select 600 elite young intellects with university degree who shall be enhanced to work as Vice Chairmen of communes of 62 poor districts approved under Decision No. 170/QD-TTg dated January 26, 2011 of the Prime Minister; |
5. Subsidies for unexpected difficulties, subsidies for labor accidents and occupational diseases, one-time allowance for childbirth or child adoption, benefit levels for maternity, benefit levels for convalescence, rehabilitation after maternity, subsidies due to impaired work capacity, one-time pension subsidy, monthly death benefits, severance allowance, allowance for loss of work and other allowances under the provisions of the Labor Code and social Insurance Law;
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
1. Level of entitlement to maternity benefits | Under prescribed regulation (on maternity) for months of maternal leave | 1. Law on social insurance 2. Labor Code |
2. Regulations on allowances for employees suffering from labor accidents, occupational diseases are applied to: employees working under labor contract; cadres, public servants, officers, cooperative members, apprentices under the Labor Code | 1. In case the fault is not due to employees: - At least equal to 1.5 times of the monthly salary under labor contract if the work capacity is impaired from 5.0% to 10%; then, additionally increasing by 1.0% shall be added 0.4 month of salary under labor contract if the work capacity is impaired from 11% to 8%; - At least 30 months’ salary under labor contract for the employees whose work capacity is impaired from 81% or more or for the death of employees’ relatives due to labor accidents; 2. In case the fault is due to the employees: at least equal to 40% of the level specified at Point 1 of this Section | 1. Article 145 of the Labor Code 2. Circular No. 10/2003/TT-BLDTBH guiding the implementation of regulation on compensation and subsidies for the employees suffering from labor accidents and occupational diseases; |
3. Benefits for labor accidents, occupational diseases under the Law on social insurance for the employees participating in mandatory social insurance, including: a) Persons working under labor contracts without definite time or with the time of 03 months or more; b) Cadres, public servants or officers; c) National defense workers and police workers d) Officers and professional servicemen of people's army; officers, non-commissioned officers, non-commissioned officers of technical profession of people’s police; person performing cipher work salaried like military people, police people; people's army, people's police; dd) Non-commissioned officers and soldiers of the people's army, and non-commissioned officers and soldiers of the People's Police serving with definite time; | 1. One-time subsidy a) The employees whose work capacity are impaired from 5% to 30% shall be entitled to one-time subsidy b) The level of one-time subsidy is regulated as follows: - Impairment of 5% of work capacity shall be entitled to minimum five months’ salary, then, additional impairment of 1% shall be entitled to minimum 0.5 month’s salary - In addition to the subsidy specified at Point a of this Clause, additional entitlement to the subsidy calculated by a number of years of having paid the social insurance, 01 year or less is calculated by 0.5 month, then each additional year of payment of social insurance is added 0.3 month’s salary or remuneration of paying social insurance of the month preceding the leave for treatment 2. Monthly subsidies: a) The employee whose work capacity is impaired from 31% or more are entitled to monthly subsidies b) The monthly allowance level is specified as follows: - Impairment of 31% of work capacity is entitled to 30% of general minimum salary rate, then additional impairment of 1% shall be entitled to additional 2% of general minimum salary; - In addition to the subsidy specified at Point a of this Clause, additional entitlement to the subsidy calculated by a number of years of having paid the social insurance, 01 year or less is calculated by 0.5 month, then each additional year of payment of social insurance is added 0.3 month’s salary or remuneration of paying social insurance of the month preceding the leave for treatment | Law on Social Insurance 2006 |
6. Subsidies for the subjects entitled to the social welfare under regulations of law
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
Social subsidies for subjects entitled to the social welfare or the subjects with particularly difficult circumstances, such as children with particularly difficult circumstances, the elderly, the persons with particularly severe disability… …. | Social subsidy with various levels, the minimum level is 270,000 dong; | 1. Decree No. 06/2011/ND-CP dated January 14, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on the elderly; 2. Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding the implementation of a number of articles of the Law on the persons with disabilities; 3. Decree No. 136/2013/ND-CP dated October 21, 2013 of the Government regulating the policies on social assistance for the subjects entitled to the social welfare; |
7. Service allowances for senior leaders
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
Service allowances and other and others received under the benefits of senior leaders
| Under the prescribed regulations | 1. Decision No. 205/2004/QD-TTg dated December 10, 2004 of the Prime Minister on implementation of a number of polices and benefits for senior officials; 2. Circular No. 117/2005/TT-BNV dated November 04, 2005 of the Ministry of Home Affairs guiding the implementation of Decision No. 205/2004/QD-TTg dated December 10, 2004 of the Prime Minister on implementing a number of policies and benefits for senior officials; 3. Decision No. 269/2005/QD-TTg dated October 31, 2005 of the Prime Minister concerning the regulations on service subsidy; 4. Circular No. 214/2005/TT-THE MINISTRY OF NATIONAL DEFENSE dated December 28, 2005 of the Ministry of Defense guiding the Decision No. 269/2005/QD-TTg dated October 31, 2005 of the Prime Minister concerning the regulations on service subsidy; 5. Decision No. 344/QD-BQP in 2006 on correcting the Circular No. 214/2005/TT-BQP dated December 28, 2005 of the Minister of Defense; |
8. One-time subsidies for individuals when moving in to the areas with extremely difficult social economic conditions, one-time support for officials working on island sovereignty under regulations of law. One-time subsidies for area transfer for foreigners residing in Vietnam or Vietnamese people working abroad;
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
1. One-time support for cadres and officials working on island sovereignty; | Under the prescribed regulations | Decision No. 34/2011/QD-BCDBDHD dated June 15, 2011 of the Steering Committee of the East Sea islands |
2. Subsidies for the first time and subsidies for area transfer for teachers, educational managers working at specialized schools or in the areas with extremely difficult social economic conditions; | - Subsidies for the first time: 10 months' general minimum salary for 01 person at the time of work acceptance; - Subsidies for area transfer: in case of accompanied by families, the fares and baggage charges shall be subsidized for accompanying members and for area transfer with an amount of 12 months’ general minimum salary for a household;
| 1.. Decree No. 61/2006/ND-CP dated June 20, 2006 concerning the policies on teachers and educational managers working in the specialized schools in the areas with extremely difficult social economic conditions; 2. Circular No. 06/2007/TTLT-BGDDT-BNV-BTC dated March 27, 2007 of the inter Ministries of Education and Training and Finance guiding the implementation of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government concerning the policies on teachers, educational managers working at specialized schools or in the areas with extremely difficult social economic conditions; 3. Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government amending and supplementing a number of articles of Decree No. 61/2006/ND-CP dated June 20, 2006 concerning the policies on teachers, educational managers working at specialized schools or in the areas with extremely difficult social economic conditions; 4. Joint Circular No. 35/2013/TTLT-BGDDT-BNV-BTC dated September 19, 2013 guiding the implementation of Clause 1 and 2, Article 1 of Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government; |
3. Subsidies for the first time and subsidies for area transfer for cadres, officials and officers and the salaried persons in the armed forces working in the areas with extremely difficult social economic conditions;
| - Subsidies for the first time: 10 months' general minimum salary for 01 person at the time of work acceptance; - Subsidies for area transfer: in case of accompanied by families, the fares and baggage charges shall be subsidized for accompanying members and for area transfer with an amount of 12 months’ general minimum salary for a household (if any);
| 1. Decree No. 116/2010/ND-CP dated December 24, 2010 of the Government concerning the policies on cadres, officials, officers and salaried persons in the armed forces working in the areas with extremely difficult social economic conditions; 2. Joint Circular No. 08/2011/TTLT-BNV-BTC dated August 31, 2011 guiding the implementation of a number of articles of Decree No. 116/2010/ND-CP dated December 24, 2010 of the Government; |
9. Subsidies for medical officers at hamlets and mountain villages
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
Monthly hamlet and mountain village allowances for medical officers there; | By a factor of 0.5 and 0.3 compared to the general minimum salary rate. | Decision No. 75/2009/QD-TTg dated May 11, 2009 of the Prime Minister concerning the policies on allowances for medical officers of hamlet and mountain village. |
10. Allowances for particular profession
No. | Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
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10.1 | For units under the management of Party agencies |
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a) | Seniority allowances for Party inspection profession | Being entitled to 5% after full 5 years of working, from the 6th year onwards, each year of working shall be increased by 1%; | Instruction No. 37/HD/BTCTW dated January 25, 2010 of the Central Organizing Committee. |
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b) | Responsibility allowances for Party inspection profession specified at 2.1, Clause 2, Section II of Instruction No. 55/HD/BTCTW. | Level 15%, 25% of current salary rate applicable to cadres and public servants under the management of the Party inspection committee from the Central Government to district level directly performing the Party inspection under the provisions of the Party Charter | Instruction No. 55/HD/BTCTW dated December 31, 2005 of the Central Organizing Committee. |
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c) | Part-time allowances specified at Point 1, Part II of Instruction No.55/HD/BTCTW. | Level of allowance is 10% |
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d) | Allowances for work of Party, social-political organizations specified Point 2, Part I of Instruction No. 05- HD/BTCTW.
| Allowances for work of Party and organizations equal to 30% of current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any);
| Instruction No. 05- HD/BTCTW dated July 01, 2011 of the Central Organizing Committee. |
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dd) | Regulations on allowances in service of Party committees for cadres, officials, officers and employees working in Party agencies in the Central Government; the agencies in charge of advise and assistance of provincial or municipal Party Committee.
| Applicable to cadres, officials, officers and employees that are working in the Central Party agencies are entitled to the monthly allowance by 0.5 of minimum salary rate, by 0.2 if performing the clerical work and 0.3 if working at the agencies of provincial or municipal Party Committee. | 1. Regulation No. 3114-QD/VPTW dated August 04, 2009 of Office of the Party Central Committee. 2. Regulation No. 3115-QD/VPTW of Office of the Party Central Committee.
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g) | Professional responsibility allowances for inspectors. | Allowance includes 3 levels: 15%, 20% and 25% compared with the current basic salary plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decision No. 202/2005/QD-TTg dated August 09, 2005; 2. Joint Circular No. 191/2006/TTLT-TTCP-BNV-BTC dated January 19, 2006 of the Government Inspectorate, Ministry of Home Affairs, and Ministry of Finance guiding the implementation of Decision No 202/2005/QD-TTg dated August 09, 2005 of the Prime Minister on allowance for professional responsibility for inspectors. |
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h) | Responsibility allowances for officials directly responsible for internal political protection at all levels
| 0.5 of minimum salary rate at Central level 0.3 of minimum salary rate at provincial level 0.2 of minimum salary rate at district level | Announcement No. 13-Tb/TW dated March 28, 2011 of the Politburo; |
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i) | Responsibility allowances for reporting workers at all levels | 0.5 of minimum salary rate at Central level 0.3 of minimum salary rate at provincial level 0.2 of minimum salary rate at district or communal level |
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k) | Responsibility allowances for officials of Office of Central Steering Committee on Corruption prevention now as the Central Committee of Internal Affairs, Internal Affairs Committee of provinces and cities | Allowance includes 3 levels: 20%, 25%, 30% compared with the current basic salary plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | Decree No. 19/2008/ND-CP dated February 14, 2008 of the Government |
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l) | Responsibility allowance of part-time members participating in the Steering Committee (Steering Committee for Judicial Reform, Steering Committee of Project 165, Central Theoretical Council, Central literary and artistic theoretical critic Council and a number of Steering Committees established by decision of the Politburo and the Secretariat). | Allowance level from 0.6 to 1.0 of general minimum salary rate | Under the decision on establishment of the Steering Committee; |
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m) | Responsibility allowances for members of Party executive committee at all levels; | - 1.0 of minimum salary rate for members of the Party Central Executive Committee (including alternate members). - 0.5 of minimum salary rate for the party executive committee member at provincial level and equivalent. - 0.4 of minimum salary rate for the party executive committee member at district level and equivalent. - 0.5 of minimum salary rate for the party executive committee member at the communal cell and equivalent.
| Decision No. 169-QD/TW dated September 24, 2008 of the Secretariat |
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10.2 | For educational sector |
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a) | Seneriority allowances for teachers who are teaching or educating at public educational facilities and institutes, schools, centers for training and retraining under the state agencies, political organizations, social political organizations that are arranged with salary under Decree No. 204/2004/ND-CP dated December 14, 2004; | Upon 5 years (60 months) in full, 5% of current salary shall be paid plus the allowances for leadership position and seniority allowance exceeding the framework (if any); from the sixth year onwards, each year (12 month in full), each year (12 months) is added 1%. | 1. Decree No. 54/2011/ND-CP dated July 04, 2011 of the Government regulating the allowances for teachers; 2. Joint Circular No. 68/2011/TTLT-BGDDT-BNV-BTC-BLDTBXH dated December 30, 2011 guiding the implementation of some articles of Decree No. 54/2011/ND-CP dated July 04, 2011 of the Government concerning the regulations on seniority allowances for teachers; |
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b) | Incentive allowances for teachers directly teaching in public educational facilities | Including 6 levels: 25%, 30%, 35%, 40%, 45% and 50% calculated by the current salary scale and level plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decision No. 244/2005/QD-TTg dated October 06, 2005 of the Prime Minister concerning the regulation on incentive allowances for teachers directly teaching at the public educational facilities; 2. Joint Circular No. 01/2006/TTLT-BGDDT-BNV-BTC dated January 23, 2006 guiding the Decision No. 244/2005/QD-TTg dated October 06, 2005 of the Prime Minister concerning the regulation on incentive allowances for teachers directly teaching at the public educational facilities; |
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c) | Incentive allowances for teachers and educational managers that are working at specialized schools or in the areas with the extremely difficult social economic conditions. | Including 02 levels: 50% and 70% calculated by the current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government concerning the policies on teachers, educational managers working at specialized schools or in the areas with extremely difficult social economic conditions; 2. Joint Circular No. 06/2007/TTLT-BGDDT-BNV-BTC dated March 27, 2007 of the inter Ministries of Education and Training, Home Affairs and Finance guiding the implementation of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government concerning the policies on teachers, educational managers working at specialized schools or in the areas with extremely difficult social economic conditions; 3. Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government amending and supplementing a number of articles of Decree No. 61/2006/ND-CP dated June 20, 2006 of the Government (effective on November 03, 2013); 4. Circular No. 35/2013/TTLT-BGDDT-BNV-BTC dated September 19, 2013 guiding the implementation of Clause 1 and 2, Article 1 of Decree No. 19/2013/ND-CP dated February 23, 2013 of the Government; |
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- Allowances for visit, learning and re-training of professional skills; - Allowances for purchase and transport of clean and fresh water; - Allowances for mobility - Allowances for teaching language and script of ethnic minorities. | Under the prescribed regulations |
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10.3 | For Transportation Sector |
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a) | Allowances for divers | Coefficient level from 0.1 to 1.0 calculated by the general minimum salary rate regulated and applied by the Government for divers diving more than 3 m deep, depending on the depth of the actual diving hours;
| 1. Decision No. 43/QD-TTg dated October 12, 2012 on modification of name and supplementation and modification of Article 1 of Decision No. 234/2005/QD-TTg dated September 26, 2005 of the Prime Minister on particular benefits for workers, employees and officers of a number of professions in the state-owned companies; |
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b) | Seafarer allowances for employees actually work on oil rig, oil and gas transport services ships, works….pilots guiding ships at sea; | 232,000 dong/day |
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c) | Incentive allowances for maritime search and rescue forces. | Level of 30% and 50% above the current salary rate plus allowance for leadership position and seniority allowance exceeding the framework (if any); | Decision No. 141/2009/QD-TTg dated December 31, 2009 of the Prime Minister on salary mechanism and |
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10.4 | For Justice sector |
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a) | Regulation on judicial expertise for judicial expert, assistant of judicial expert in cases related to the field of forensics | As specified amount by day/case | 1. Decision No. 74/2009/QD-TTg dated May 07, 2009 of the Prime Minister 2. Joint Circular No. 09/2010/TTLT-BTP-BTC-BNV dated May 04, 2010 guiding the implementation of Decision No. 74/2009/QD-TTg dated May 07, 2009 of the Prime Minister; |
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b) | Responsibility allowances for prosecutors, investigators and examiner of procuracy sector. | Allowance include 4 levels: 15%, 20%, 25% and 30% of current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decision No. 138/2005/QD-TTg dated June 13, 2005 concerning the regulation on responsibility allowances for prosecutors, investigators and examiner of procuracy sector. 2. Joint Circular No. 01/2006/TTLT-VKSTC-BNV-BTC dated January 19, 2006 guiding the implementation of Decision No. 138/2005/QD-TTg dated June 13, 2005; |
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c) | Responsibility allowances for judges, court clerks and the verifiers of court sector; | Allowance include 3 levels: 15%, 20% and 25% of current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decision No. 171/2005/QD-TTg dated July 08, 2005 concerning the regulation on responsibility allowances for judges, court clerks and the verifiers of court sector; 2. Joint Circular No. 04/2005/TTLT-TANDTC-BNV-BTC dated October 06, 2005 guiding the implementation of Decision No. 171/2005/QD-TTg dated July 08, 2005 of the Prime Minister; |
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d) | Professional responsibility allowances for bailiffs, notaries, verifiers and case enforcement clerks | Allowance include 4 levels: 15%, 20%, 25% and 30% of current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | Decision No. 27/2012/QD-TTg dated June 11, 2012 of the Prime Minister concerning the regulation on professional responsibility allowances for bailiffs, notaries, verifiers and case enforcement clerks |
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10.5 | For health sector |
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a) | Regulation on particular benefits for officials and officers and employees working at public medical facilities and allowances for epidemic prevention. | As specified amount under shifts, each department of each different type of hospital. | Under Decision No. 73/2011/QD-TTg dated December 28, 2011 of the Prime Minister on regulating a number of particular allowances for officials, officers and employees working in public medical facilities and employees working at public medical facilities and allowances for epidemic prevention. |
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b) | Incentive allowances for profession for officials and officers and employees working at public medical facilities; | Including 5 levels: 30%, 40%, 50%, 60% and 70% calculated by the current salary scale and level plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decree No. 56/2011/ND-CP dated July 04, 2011 of the Government on incentive professional allowances for officials and officers working at public medical facilities; 2. Joint Circular No. 02/2012/TTLT-BYT-BNV-BTC dated January 19, 2012 guiding the Decree No. 56/2011/ND-CP dated July 04, 2011 of the Government; |
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c) | Incentive allowances for medical officials and officers working in the areas with the extremely difficult social economic conditions.
| The level of entitlement of 70% of salary rate based on the current scale and level plus the allowance for leadership position and seniority allowance exceeding the framework (if any);
| 1. Decree No. 64/2009/ND-CP dated July 30, 2009 of the Government concerning the policies on medical officials and officers working in the areas with the extremely difficult social economic conditions. 2. Joint Circular No. 06/2010/TTLT-BYT-BNV-BTC dated March 23, 2010 guiding the implementation of Decree No. 64/2009/ND-CP dated July 30, 2009 of the Government; |
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- Allowances for visit, learning and re-training of professional skills; - Allowances for purchase and transport of fresh water; | Under the prescribed regulations |
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d) | Regulation on particular allowances for officials and officers working at a number of hospitals. | Including 05 levels: 1.0; 1.5; 2.0; 2.5; 3.0 times of general minimum salary; | Decision No. 46/2009/QD-TTg dated March 2009 of the Prime Minister on particular allowances for officials and officers working at Huu Nghi hospital, Thong Nhat hospital, C Da Nang hospital under the management of the Ministry of Health, Central Division of health protection 1, 2, 2B, 3 and 5, Department A11 of Army Central Hospital 108 and Department A11 of Military Institute of Traditional Medicine; |
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10.6 | For Culture - Sports and Tourism sector |
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a) | Incentive allowances for art performers of information and culture sector;
| * Incentive allowance for art performers (actor/actress) includes 02 levels: 20% and 15% calculated on the current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); *Benefits for training and performance for art performers (actor/actress): amount paid by actual day of practice and performance | 1. Decision No. 180/2006/QD-TTg dated August 09, 2006 of the Prime Minister on incentive professional allowances for art performers of the culture - sports and tourism sector 2. Joint Circular No. 94/2006/TTLT-BVHTT-BNV-BTC dated December 01, 2006 guiding the Decision No. 180/2006/QD-TTg.
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b) | Support of creation activities of literary and artistic works and press at central level and support of high quality press works at local level; | Amount of money based on specific work | 1. Decision No. 369/QD-TTg dated March 14, 2011 approving the Scheme to continue the support of creation activities of literary and artistic works and press at central level and the local Literature and Art Association; support of high quality press works at local level for period 2011-2015; 2. Joint Circular No. 18/2012/TTLT-BTC-BTTTT dated February 14, 2012 guiding the management and use of funds to support high quality press works at local level for period 2011-2015;
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10.7 | For sector of agriculture and rural development |
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a) | Seafarer allowances for inspectors, inspection collaborator of agriculture and rural development, officers, crew and staff on fishery control boats;
| 110,000,000 dong/person/actual day at sea | Decision No. 149/2008/QD-TTg dated November 20, 2008 of the Prime Minister on seafarer allowances for inspectors, inspection collaborator of agriculture and rural development, officers, crew and staff on fishery control boats;
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b) | Incentive professional allowances for officials and officers of forest management, plant protection, animal health and dike control sector | From 10% to 50% calculated by the current salary scale and level plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decision No. 132/QD-TTg dated May 31, 2006 of the Prime Minister on incentive professional allowances for officials and officers of forest management, plant protection, animal health and dike control sector 2. Joint Circular No. 64/2006/TTLT-BNV-BTC dated August 25, 2006 of the inter Ministries of Agriculture and Rural Development, Home Affairs and Finance guiding the implementation of Decision No. 132/QD-TTg dated May 31, 2006; |
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10.8 | For the Natural Resources and Environment sector |
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a) | Regulation on particular allowances for the hydrometeorological officers and officials | Prescribed level of support and allowances; | 1. Decision No. 78/2009/QD-TTg dated May 15, 2009 of the Prime Minister regulating the particular allowances for the hydrometeorological officers and officials under the Natural Resources and Environment sector 2. Joint Circular No. 18/2009/TTLT-BTNMT-BNV-BTC dated October 21, 2009 guiding the implementation of Decision No. 78/2009/QD-TTg dated May 15, 2009 of the Prime Minister regulating the particular allowances for the hydrometeorological officers and officials under the Natural Resources and Environment sector; |
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b) | Incentive professional allowances for the hydrometeorological technical officers | Allowance levels of 15%, 20%, 25% and 30% based on the current salary scale and level plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | Decision No. 47/2011/QD-TTg dated August 22, 2011 of the Prime Minister concerning the incentive allowances for hydrometeorological profession under the Natural Resources and Environment sector; |
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10.9 | For the State audit sector |
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| Incentive professional allowances for state auditors; | Allowance includes 3 levels: 15%, 20% and 25% calculated on the current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | Joint Circular No. 01/2007/TTLT-BNV-BTC dated April 26, 2007 guiding the implementation of regulation on salary officials of officers of state audit; |
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10.10 | For other professions |
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a) | Regulation on safety bonus for officials, officers and employees of allowances number of professions in one member limited liability companies owned by the State; | Allowance includes 02 levels: 15% and 20% calculated by salary of rank or position; | 1. Decision No. 43/QD-TTg of the Prime Minister dated October 12, 2012 on amending and supplementing Article 1 of Decision No. 234/2005/QD-TTg dated September 26, 2005 of the Prime Minister on the particular benefits for employees and officers of a number of professions in the State-owned companies; |
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b) | Seniority allowances for officials and public servants that are salaried based on scale or specialized title of Court, Procuracy, audit, inspection, enforcement of civil judgment and forest management; | Upon 5 years (60 months) in full, 5% of current salary shall be paid plus the allowances for leadership position and seniority allowance exceeding the framework (if any); from the sixth year onwards, each year (12 month in full), each year (12 months) is added 1%.
| Joint Circular No. 04/2009/TTLT-BNV-BTC dated December 24. 2009 of the Ministry of Home Affairs and Ministry of Finance guiding the implementation of professional seniority allowances for officials and public servants salaried by scale or title of court, procuracy, audit, inspection, civil judgment enforcement and forest management; |
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c) | Particular allowances for officials and soldiers performing work in prisons, detention centers in the army; | Including 04 levels: 10%, 15%, 20%. 25% calculated on current army rank, scale or level or army rank allowances plus allowances for leadership position and seniority allowance exceeding the framework (if any);
| Decision No. 10/2013/QD-TTg dated January 24, 2013 of the Prime Minister on the particular allowances for officials and soldiers directly directly performing the execution of criminal cases, management of execution of criminal cases and working at prisons or detention centers in the army; |
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d) | Incentive professional allowances for officials and public servants doing statistical work; | Including 4 levels: 10%, 15%, 20% and 25% calculated on the current salary rate plus allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decision No. 45/2009/QD-TTg dated March 27, 2009 on the incentive professional allowances for officials and cadres performing the statistical work; 2. Joint Circular No. 06/2009/TTLT-BKHDT-BNV-BTC dated September 09, 2009 guiding the implementation of Decision No. 45/QD-TTg dated March 27, 2009 of the Prime Minister on incentive professional allowances for the officials and public servants doing statistical work; |
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dd) | Seniority allowances and incentive professional allowances for persons performing national clerical work; | - Seniority allowances: Upon 5 years (60 months) in full, 5% of current salary shall be paid plus the allowances for leadership position and seniority allowance exceeding the framework (if any); from the sixth year onwards, each year (12 month in full), each year (12 months) is added 1%. - Incentive professional allowances: including 02 levels: 15% and 25% calculated by the current salary rate of scale and level plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | Decree No. 94/2013/ND-CP dated August 21, 2013 of the Government detailing the Law on National Reserve; |
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e) | Seniority allowances and incentive professional allowances and allowance levels for drug prevention and control forces under the General Department of Customs; | - Incentive allowances: including 04 levels: 10%, 15%, 20% and 25% calculated on the current salary rate of scale and level plus the allowances for leadership position and seniority allowance exceeding the framework (if any); - Customs seniority allowances: Upon 5 years (60 months) in full, 5% of current salary shall be paid plus the allowances for leadership position and seniority allowance exceeding the framework (if any); from the sixth year onwards, each year (12 month in full), each year (12 months) is added 1%. - Allowance for drug prevention control forces includes 02 levels: 400,000 dong/month and 500,000 dong/month | 1. Decision No. 07/2007/QD-TTg dated January 12, 2007 of the Prime Minister on incentive professional allowances for the customs officers of the General Department of Customs under the Ministry of Finance; 2. Joint Circular No. 94/2007/TTLT-BTC-BNV dated August 02, 2007 guiding the implementation of Decision No. 07/2007/QD-TTg dated January 01, 2007on incentive professional allowances for customs officers of the General Department of Customs under the Ministry of Finance; 3. Circular No. 40/2003/TT-BTC dated May 05, 2003 of the Ministry of Finance guiding the implementation of customs seniority allowances; 4. Joint Circular No. 07/2009/TTLT-BCA-BQP-BTC dated July 24, 2009 guiding the implementation of Decision No. 41/2008/QD-TTg dated March 18, 2008 of the Prime Minister on allowances for drug prevention and control forces; |
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g) | - Allowances by type of communal administrative unit of communal officials and allowances of persons not working professionally at communal level;
| Level of 5% and 10% calculated on the current salary rate plus the allowances for leadership position and seniority allowance exceeding the framework (if any); | 1. Decree No. 92/2009/ND-CP dated October 22, 2009 of the Government on the title, amount, a number of benefits and policies on officials and public servants in towns, ward and communes and the persons not working professionally at communal level; 2. Decree No. 29/2013/ND-CP dated April 08, 2013 of the Government amending and supplementing Decree No. 92/2009/ND-CP of the Government; |
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- Allowances of persons not working professionally at communal level;
| Under the prescribed regulations |
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h) | One-time subsidiy for persons sent to help Laos and Cambodia as experts | From 3 to 36 million dong | Decision No. 57/2013/ND-CP dated October 14, 2013 of the Prime Minister on one-time subsidiy for persons sent to help Laos and Cambodia as experts |
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i) | Subsidies to support housing for poor households | Under the prescribed regulations | 1. Decision No. 167/2008/QD-TTg dated December 12, 2008 of the Prime Minister concerning the policies on housing support for poor households and decision on fund support of organizations: Vietnam Fatherland Front, Trade Unions, Women's union, Youth Union, ...from social funds or donation program of such organizations. 2. Circular No. 08/2009/TTLT-BXD-BTC-BKHDT-BNNPTNT-THE STATE BANK guiding the implementation of Decision No. 167/2008/QD-TTg dated December 12, 2008 of the Prime Minister concerning the policies on housing support for poor households; |
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k) | Particular supporting expenditures of the Government Committee for Religious Affairs for religious dignitaries
| Under the prescribed regulations | Decision No. 16/2005/QD-TTg dated January 21, 2005 of the Prime Minister on fund supporting from the state budget for religious organizations and religious dignities operating in Vietnam; |
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l) | Subsidies for employees by the employers as specified in the collective labor contract or regulation on using corporate welfare funds in accordance with the provisions of the Labor Code. | At least 250,000 dong / person.
| Article 1 and Clause 1 of Article 2 of Circular No.92/2011/TT-BTC dated June 23, 2011 of the Ministry of Finance guiding the implementation of subsidies for employees in enterprises under the Decision No. 471/QD-TTg dated March 30, 2011 of the Prime Minister; |
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m) | Subsidies of the Trade Union for employees ( long –term sickness, natural disasters, sabotage) under the Trade Union Law. | Under the prescribed regulations | Labor Code and Trade Union Law. |
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n) | Part-time allowances and responsibility allowances for officials of grassroots Trade Union and higher levels Trade Union.
| Under the prescribed regulations | Decision No. 1439/QD-TLD dated December 14, 2011 of the Vietnam General Confederation of Labour on promulting the allowance regulation of Trade Union officials; |
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11. Other amounts not included in taxable income:
Regulations on allowances and subsidies and the beneficiaries | Level of calculation | Regulatory documents |
1. Amount received under regulation related to the use means of transport in the State agencies, public non-business units and Party organizations and groups; | Under the prescribed regulations | Documents of the Prime Minister regulating the benefits and policies for each subject (Ex: Decision No. 59/2007/QD-TTg dated May 07, 2007 of the Prime Minister issuing the Regulation on standard, norm, management and use of means of transportation in the State agencies, public non-business units and State-owned companies; |
2. Amounts received by the benefits of public houses stipulated by law;
| Under the prescribed regulations | Documents of the Prime Minister regulating the benefits and policies for each subject (Ex: Decree No. 90/2006/ND-CP dated September 06, 2006 of the Government detailing and guiding the implementation of the Law on housing, Decision No. 09/2008/QD-TTg dated January 11, 2008 of the Prime Minister issuing the design principles and standard of using public houses; |
3. Amounts received in addition to the salary and remuneration from participation and in service of Party and National Assembly delegation or formulation of legal normative documents; | Under the prescribed regulations | Based on documents of state agencies; |
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