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Circular 01/2015/ttlt-Btc-Bnv: Guide A Number Of Articles Of Decree No. 108/2014/nd-Cp Dated 20/11/2014 The Government Payroll Policy

Original Language Title: Thông tư liên tịch 01/2015/TTLT-BNV-BTC: Hướng dẫn một số điều của Nghị định số 108/2014/NĐ-CP ngày 20/11/2014 của Chính phủ về chính sách tinh giản biên chế

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CABINET-FINANCE MINISTRY
Number: 01 /2015/TTLT-BNV-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 14, 2015

FEDERAL INFORMATION

Guide some things N Number one. 108/2014/ Fuck. - CP November 20, 2014

of - The government. about the policy of reduciation

____________________

Base of Protocol 108 /2014/ND-CP November 20, 2014 of the Government on the policy of reduciation policy;

Base. Number Protocol 58 /2014/ND-CP June 16, 2014 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of the Interior;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Secretary of the Interior, Minister of Finance issued the Relevant Notification of some of the provisions of the Digital Protocol 108 /2014/ND-CP November 20, 2014 of the Government on the policy of reduciation reduciation (later called the Digital Protocol) 108 /2014/NĐ-CP).

Chapter I

COMMON RULES

What? 1. Manage and use payroll

1. The ministries, peer agencies, government agencies, organized by the Government, the Prime Minister of the Government, established without the establishment of a public career unit, the Provincial People's Committee, the Central Committee of the Central Committee (later called the Ministry, Industry, and Local):

a) Direcing the agencies, organizations, public career units belonging to and subordinated to the management and use of the commission that has done its simplicity and compaction of cadres, civil officials, officials, workers who settled their retirement at the right age or cease to follow. The law of the law;

b) A maximum use of no more than 50% of the compiled number is done to be simple and 50% of the statute of retirement addresses the correct age or cease by the rule of law (except for cadres, township officials) in the year of the Ministry, industry, local to recruit. new civil service, officials;

c) A total of cadres, civil officials, officials, labourers who have made a simple implementation of the staff, civil officials, officials, workers who have settled the right retirement age or cease by the provisions of the law of the ministry, the industry, the local government. to the Ministry of Internal Affairs.

2. The ministries, industry, local direction, control organization, examination of management and use of compaction at the agencies, organizations, and subordination of the public and subordinated career units; have the layout of the layout, which arrangements the margin of use beyond regulation at the agencies, The foundation, the industrial unit.

What? 2. The simple case of compile regulation at G Point 1 Article 6 Ngh Shit. Number 108 /2014/ND-CP

Officers, civil officials, officials in the payroll and cadres, government-level civil authorities from the state budget or the pension fund of the statutory unit under the rule of law (the following are generally cadres; civil officials, officials) have 02 consecutive consecutive years. At the time of a simple review of the statute, every year, the total number of days of rest, the minimum number of days of rest, is due to the maximum number of days of rest due to regulation at paragraph 1 Article 23 Social Insurance Act 2006, paragraph 1 Article 26 Social Insurance Act of 2014, which has confirmation of the facility. Treating the disease and the Social Insurance agency that pays the disease allowance according to the current regulation, namely:

1. Those who work in normal conditions and have time to shut down social insurance less than 15 years, every year that has a total of 30 days of work.

2. The people who work in normal conditions and have time to close social insurance from enough 15 years to less than 30 years, each year have a total of 40-day employment holidays.

3. People who work in normal conditions and have time to close social insurance from enough 30 years or more, every year that has a total of 60 days of work holidays.

4. Employers or hard work, malicious, dangerous or particularly heavy, malicious, dangerous, dangerous-owned by the Ministry of Labor-Trade and Social Affairs and the Ministry of Health issued or working regularly at the site of a coefficient area of 0.7 percent. Come up and have a social security time of less than 15 years, every year that has a total of 40 days of work.

5. Employers or hard work, malicious, dangerous or particularly heavy, malicious, dangerous, dangerous-owned by the Ministry of Labor-Trade and Social Affairs and the Ministry of Health issued or working regularly at the site of a coefficient area of 0.7 percent. They ' re going to go up and have a 15-year-long period of social insurance, and for less than 30 years, every year has a total of 50 days of employment.

6. Employers or hard work, malicious, dangerous or particularly heavy, malicious, dangerous, dangerous-under-category due to the Ministry of Labor and Social Affairs and the Department of Health issued or working regularly at the site of a coefficient area of 0.7 percent. Go up and have a social security time of 30 years or more, every year that has a total of 70 days of work.

Chapter II

COMPUTATION METHOD THE POLICIES EDIT EDITOR

What? 3. Months Money to calculate

1. The monthly wage to calculate the regime is the monthly wage of social insurance, including the wage in tranche, the rank, office, title, plus the leadership of the leadership, the seniority allowable, the level of occupational inequality and the level of protection. save (if any), namely:

a) The wage in the tranche, the rank, the office, the title is calculated by the payroll of the tranche, the rank, the office, the title at the base salary (formerly known as the minimum wage rate);

b) The position of leadership (if any) is calculated by the sub-level hierarchy of HR as the base salary;

c) The seniority additive (if any) is calculated by the ratio of% to be enjoyed with the final payroll factor in the threshold multiplied by the base salary;

d) A career seniority (if any) is calculated by the ratio of% to be multiplied by the sum of the wage coefficient of the tranche, rank, office, title, the leadership hierarchy (if any), the ratio of% (the factor of the factor) of the seniority (if any) and human factors with the base salary;

The level of the security difference (if any) is calculated by the amount of difference between the security and the base salary.

The salaries of tranche, rank, office, title, and salary-level relation to cadres, civil officials, officials are regulated at the text: Decision No. 128-QĐ/TW on December 14, 2004 of the Central Committee of the Central Committee on the wage regime on the handle. ministry, civil service, party agency officials, Front Front and unions; Configures of Numbers. 204 /2004/ND-CP December 14, 2004 The Government of the Government on the Wage Regime for the cadres, civil union, the official and the armed forces (later called the Digital Protocol) 204 /2004/ND-CP); Number Protocol 76 /2009/NĐ-CP September 15, 2009 by the Government amended, adding some of the provisions of the Digital Protocol 204 /2004/ND-CP And the digital decree. 17 /2013/NĐ-CP February 19, 2013 by the Government amended, the addition of some Article of the Digital Protocol 204 /2004/ND-CP; Number Protocol 92 /2009/NĐ-CP October 22, 2009 by the Government on the title, number, a number of regimes, policies on the cadres, civil unions in township, ward, town and those who operate not in charge at the township level; Resolution No. 1. 730 /2004/NQ-UBTVQH11 September 30, 2004 of the Standing Committee of the National Assembly for the ratification of the commission of office, the board of office for the leadership of the State; the professional payroll, the Court case, the Security Service; the Number Resolution. 823 /2009/UBTVQH October 03, 2009 of the Standing Committee of the National Assembly amended, adding some Article of the Number Resolution. 730 /2004/NQ-UBTVQH11; Number resolution 1003 /2006/NQ-UBTVQH11 March 3, 2006 of the Standing Committee of the National Assembly approx the payroll and sub-ministerial positions on the head of the State Audit leadership; payroll, subcommittee accessories to cadres, State Audit Public Affairs, priority regime for Auditor General. The state.

Separate subjects at paragraph 4 Article 2 of the number of Protocol 108 /2014/ND-CP, The number of salaries is calculated as specified at the level table of the management officer ' s payroll in charge of the executive order. 51 /2013/NĐ-CP May 14, 2013 of the Government rules the wage regime, remunation, bonuses for Member Council Member or Chairman of the Company, Control Officer, General Manager or Director, Deputy General Manager or Deputy Director, Chief Accounting Officer in the Company. The LLC is a member owned by the State; prior to 01/5/2013 by regulations at the board of directors of the Board of Directors, General Manager's payroll, Director, Deputy Director General, Deputy Director, Accounting chief executive with the Digital Protocol 205 /2004/ND-CP December 14, 2004 of the Government regulates the payroll system, payroll, and wage regime in state companies.

The base salary to calculate the prior to 1 May 2010 was 650,000 co; from 1 May 2010 to 30 April 2011 at 730,000; from 1 May 2011 to 30 April 2012 was 830,000 bronze; from 1 May 2012 to 1 May 2012. 30 June 2013 was 1,050,000 copper; from July 1, 2013 it was 1,150,000. The base salary is in the following times prescribed by the Government.

2. The monthly wage is based to calculate the regulation at Clause 1 Article 5, paragraph 2 Article 6, point b 1 Article 7 and Clause 4 Article 8 This link is calculated by the average monthly wage guarantee that the social insurance rules in Clause 1 This is true. field at the agency, the organization, the unit where we work for the last five years (60 months) before the simple moment. For those in less than five years of work, it is calculated that the actual monthly salary of the entire period of work.

3. The monthly wage is to be the basis of the rule of regulation at Clause 1 Article 6, Point A 1 Article 7 and Clause 1, Clause 2, Clause 3 Articles 8 This term as the monthly salary of the month adjacent to the specified time of refining.

What? 4. Time to calculate

1. Time to calculate the mode is the time working in the agencies of the Party, the State, the political-social organization, the public career unit, the state enterprise and the societies that enjoy social insurance and close social insurance (according to the social insurance book). Each person ' s assembly is, but it has not been able to grant or have not yet enjoyed a once-or-a-time social insurance regime, discharged. If the duration of the duration of the rule is calculated, the three-month principle is not calculated; from enough 3 months to six months of counting is 1/2 years; from over 6 months to less than 12 months of the round is 1 year.

Example: The 35-year-old Nguyễn Văn A, which had been under the control, stopped from 1 February 2015, had a period of nine years and nine months of social security, the tranche of the tranche, the order of the order of 01.003, order 3 (3.00) from 1 May 2012.

-The monthly salary for the grant to grant Mr. A's seniority is calculated by the average salary of the last five years (60 months) from 01/02/2010 to 31/01/2015.

-The pay-wage, tranche of Mr. A's order from 1 February 2010 to 31/01/2015 as follows:

+ From 01/02/2010 to 30 April 2010 (03 months), the payroll tax tranche 01.003, order 2 (2.67). According to the threshold of the service, the order was 1,735,500;

+ From May 1, 2010 to April 30, 2011 (12 months), the payroll system tranche 01.003, order 2 (2.67). According to the salary, the order was 1,949,100.

+ From May 1, 2011 to April 30, 2012 (12 months), the payroll system tranche 01.003, order 2 (2.67). The paycheck is 2,216,100.

+ From May 1, 2012 to June 30, 2013 (14 months), the payroll tax tranche 01.003 steps 3 (3.00). The sum of the wages was 3,150,000.

+ From 1 July 2013 to 31/01/2015 (19 months), the tranche's payroll was 01.003 to 3 (3.00). The salary is a tranche, which is 3,450,000.

-The average annual salary of the last 5 years (60 months) before the simple is: (1,735.500 bronze x 03 months + 1,949.100 copper x 12 months + 2.216,100 copper x 12 months + 3.150,000 x 14 months + 3,450,000 copper x 19 months)/60 = 2.747,315 copper/month.

The monthly salary for the grant of employment under the employment insurance period for Mr A was: 2,747,315.

-The number of years of social security to calculate the rounding rank is 10 years.

2. The case of cadres, civil officials, criminal authorities are sentenced to death sentences but are entitled to probation or a detention of undetention, which remains the agency, the employment unit, the work time that serves social insurance during the execution period. It ' s also taken into account time to calculate.

3. The time to calculate the age of retirement policy before age and the time of pre-term retirement is calculated according to the date of the birth of birth.

Example 2:

a) Mr. Nguyen Van G, born March 13, 1957, of the refined plain, the time of the time of compilation on March 1, 2015, has a social security time of 25 years and 2 months. At the time of March 1, 2015, Mr. G was nearly 58 years old, so Mr. G enjoyed the pre-term retirement policy in Clause 2 Article 5 of this.

b) Ms. Nguyen Thi H, born on 25 February 1962, a simplified border of the border, the time of the refination of January 1, 2015, has a period of 23 years of social insurance. At the time of March 1, 2015, Mrs. H was over 53 years old, so Mrs. H was entitled to the pre-term retirement policy at Clause 4 Article 5.

What? 5. Old retirement policy

1. The people who are subject to the simple boundary of regulation at Article 6 of the Digital Decree 108 /2014/ND-CP, If you ' re 50 years old enough to be 53 years old, you ' re 45 years old enough to be a 48-year-old female, have a 20-year-old social insurance period or more, including fifteen years of employment or hard work, malicious, dangerous or particularly heavy, toxic, dangerous, dangerous. In the category, the Ministry of Labor and Social Affairs and the Ministry of Health issued or had enough fifteen years of employment in the area of the area of the sector 0.7 or above, enjoying the statutory pension of the law on social insurance and not minus the rate. It's a pension from the age of retirement. In addition to the following modes:

a) To be paid 3 months of wages per year (enough 12 months) from the age of minimum age than the minimum age regulation at the point b 1 Article 50 Social Insurance Act 2006, point b 1 Article 54 Social Insurance Law of 2014. When the pre-retirement time case has an odd odd number of months, the allowance is as follows:

A.1. The number of months from every 1 months to the 06 months is given to the monthly allowance.

A.2. The number of months per 6 months to less than 12 months is subsidied by 2 months of wages.

Acute pension for pre-term retirement age

=

The number of months subsidied (in terms of the pre-age period)

x

Salary Month

b) The allowance for the first 20 years of wages has enough social insurance;

c) It is subsidied 1/2 months of wages per year of social insurance (enough 12 months) from the twenty-one year onwards.

The allowance is called 20 years of social security.

=

The number of years being subsidi-ed (from the 21st year onwards has social insurance)

x 1/2 x

Salary Month

Example 3: The 52-year-old Nguyen Văn E, two months old, retired from the age of 1/02/2015, had a period of 28 years and two months (20 years + 08 years), of which he had 16 years working in the Province of Shaolin Province. (where there are area-secondary coefficiers 0, 7), the tranche coefficient, the order of tranche tranche 01.003, order 9 (4.98) from 1 May 2014.

-A monthly pension for the pre-term retirement allowance for Mr E is calculated by the average wage per salary of the last five years (60 months) from 1 February 2010 to 31 January 2015.

-The pay-wage, tranche salary, the order of the E from 01/02/2010 to 31/01/2015 as follows:

+ From 01/02/2010 to 30/4/2010 (03 months), the payroll amount tranche 01.003, step 7 (4.32). The paycheck is 2,808,000.

+ From 01/5/2010 to 30 April 2011 (12 months), the payroll tax tranche 01.003, step 7 (4.32). The price of the wage was 3,153,600.

+ From 01/5/2011 to 30/4/2012 (12 months), the payroll amount tranche 01.003, order 8 (4.65). The salary is 3,89,500.

+ From 01/5/2012 to 30/6/2013 (14 months), transcriptate tranche 01.003, step 8 (4.65). The salary is a tranche of 4,882,500.

+ From 01/7/2013 to 30 April 2014 (10 months), the payroll coefficient 01.003, step 8 (4.65). The salary is a tranche of 5,347,500.

+ From 01/5/2014 to 31/01/2015 (9 months), the tranche payback was 01.003, step 9 (4.98). The salary is a tranche, which is 5,727,000.

-The actual average wage for the last 5 years (60 months) before the simple is: [2,808,000 copper x 3 months + 3,153,600 copper x 12 months + 3,859,500 copper x 12 months + 4.882,500 copper x 14 months + 5,347,500 copper x 10 months + 5,727,000 copper x 9 months]/60 = 4,432,570 per month.

The monthly pension to calculate the retirement age of $4,432,570.

-The number of years of social insurance to calculate the rounding is 28 years.

-He reties at the age of 55-52 years 2 months = 2 years 10 months.

The two years of pre-paid retirement age are 2 x 3 = 06 months.

The previous 10 months of retirement were granted a 2-month pension.

-Mr. E is entitled to the following grants:

+ Retirement Allowance before the age of regulation: (6 months + 2 months) x 4,432,570 copper = 35,460.560;

+ The allowance given enough 20 years of social security is: 5 months x 4,432,570 copper = 22.162,850 copper;

+ The allowance given over 20 years of social security (08 years 2 months) is: 08 years x 1/2 x 4,432,570 copper = 17,730,280.

The total number of subsidy grants was: 35,460.560 copper + 22.162,850 copper + 17,730,280 copper = 75,353,690 copper.

2. The people who are subject to the reduciology subject to the regulation at Article 6 of the Digital Decree 108 /2014/ND-CP, if the 55-year-old is enough to be 58 years old for men, 50 years old enough to be 53 years old for women, has a time of closing social insurance for 20 years or more, enjoying a pension by law on social insurance and not minus pension rates due to a break. He's older. In addition to the rules of regulation at point b, c 1 This is and is subsidied 3 months of wages per year of pre-term retirement than regulation at Point A 1 Article 50 Social Insurance Law in 2006, Point A 1 Article 54 The Insurance Law. society in 2014. At the time of the pre-retirement period, the odd number of months is not enough for the year to be as an allowance as a 1.

Example: Nguyen Van B, 55-year-old eight months old, retired under age from 1 February 2015, has a period of 33 years of 9 months (20 years + 13 years), a career in which he has a career as a research career. The main (category A2, group 1), order 3 (5.08) from 1 May 2014; the subsystem was issued 0.4 from July 1, 2013.

-The monthly salary for the pre-term retirement allowance for Mr. B is calculated by the actual wage per salary of the last five years (60 months) since 01/02/2010 until January 31, 2015.

-A salary-level performance, a career-based salary, tranche, rank, rank-based (for example) Mr. B's salary cap from 01/02/2010 to January 31, 2015, as follows:

+ From 01/02/2010 to 30 April 2010 (03 months), the payroll coefficient 13.091, order 1 (4.40). The salary of the threshold is 2,860,000.

+ From 1 May 2010 to 30 April 2011 (12 months), the payroll coefficient 13.091, order 1 (4.40). The wage was 3,212,000.

+ From May 1, 2011 to April 30, 2012 (12 months), the payroll coefficient 13.091, order 2 (4.74). The salary is 3,934,200.

+ From May 1, 2012 to June 30, 2013 (14 months), the payroll coefficient 13.091, order 2 (4.74). The salaries are tranche, the order is 4,977,000.

+ From July 1, 2013 to 30 April 2014 (10 months), the salary system in the name of the main research profession, order 2 (4.74), the secondary level of employment was 0.4. The price of the payday was 5,911,000.

+ From May 1, 2014 to 31/01/2015 (9 months), the salary system by the title of major research career, order 3 (5.08), the secondary level of employment was 0.4. The salaries are tranche, the order is 6,302,000.

-The actual average salary of the last 5 years (60 months) before the simple is: [(2,860,000 bronze x 3 months) + (3,212,000 bronze x 12 months) + (3,934,200 coins x 12 months) + (4,977,000 coins x 14 months) + (5,911,000 x 10 months) + (6,302,000 coins x 9) in the month.]/60 = 4.664.007.

The monthly salary to calculate the retirement allowance for Mr B was 4.664,007.

-The number of years of social insurance to calculate the rounding is 34 years.

-Mr. B retired first: 60 years old-55 years 8 months = 4 years 4 months

The four-year retirement age allowance given a monthly salary is: 4 x 3 = 12 months;

Four months of pre-term retirement were granted a 1 month salary.

-Mr. B is entitled to the following grants:

+ Retireage pension before the age of regulation: (12 months + 1 month) x 4.664,007 copper = 60,632,091;

+ The allowance given enough 20 years of social security is: 5 months x 4.664.007 copper = 23,320,035 copper;

+ The allowance given over 20 years of social security (13 years 9 months of rounding is 14 years) is: 14 years x 1/2 x 4.664,007 copper = 32,648,049 copper.

The total number B subsidy was: 60,632,091 copper + 23,320,035 copper + 32.648,049 copper = 116,600.175.

3. Those who are subject to the reducer of the statute of Regulation at Article 6 of the Digital Decree 108 /2014/ND-CP, if the age of 53 is under the age of 55 for men, over the age of 48 to the age of 50 for women, there is a 20-year-old social life insurance, including enough fifteen years of employment or hard work, malicious, dangerous or particularly heavy, independent. Harm, the danger of the category by the Ministry of Labor-Trade and Social Affairs and the Ministry of Health issued or having enough fifteen years of employment in the area of the area of the sector of 0.7 or more, is entitled to the statutory pension of the law on social insurance and unharmed. Except for the retirement rates of retirement age.

4. The people who are subject to the reduciology subject to the regulation at Article 6 of the Digital Decree 108 /2014/ND-CP, If you ' re under the age of 60, you ' re under the age of 60, if you ' re under the age of 55, you ' re under the age of 55, and you have a 20-year-old social insurance policy that ' s going to be entitled to the statutory pension of the law on social insurance and not minus the rate of pension. He retired from retirement.

What? 6. The policy to move to work at organizations does not enjoy regular pay from the state budget

Those who are subject to the reduciate subject of regulation at Article 6 of the Digital Decree 108 /2014/ND-CP move to work at organizations that do not enjoy regular pay from the State Budget, which is entitled to the following allowable grants:

1. subsidied a 3-month salary.

2. Be subsidied 1/2 month ' s salary for every year the business has a social insurance (enough 12 months).

For example, 5: Mr Nguyen Van A 35-year-old, transferred to regular-budget organizations regularly from the state budget from 01/02/2015, has a social security shutdown period of nine years and nine months, having a tranche of tranche, the order of tranche 01.003, order 3. 3.00 from 1 May 2012.

-The average monthly wage is: 3.00 x 1,150,000 copper = 3,450,000 copper.

-The monthly allowance for the allowance of a time-based social insurance business for Mr. A is calculated as example: 2,747,315.

-The number of years of social security to calculate the rounding rank is 10 years.

-Mr. A is entitled to the following grants:

+ The average monthly allowance is: 3 months x 3,450,000 co = 10,350,000;

+ Allowance for social security is: 1/2 x 2,747,315 copper x 10 years = 13.736,575 copper.

The total amount of pension when Mr. A moved to non-profit organizations regularly from the State budget was: 10,350,000 + 13,736,575 copper = 24,086,575.

What? 7.

1. The people who are subject to the simple boundary of regulation at Article 6 of the Digital Decree 108 /2014/ND-CP Under the age of 53, under 48 years of age, under 48 years of age for women and not eligible for a pre-age retirement policy in terms of regulation at Clause 1 Article 5 of this federation, if the immediate release is entitled to the following subsidy:

a) To be subsidid 3 months of food benefits to find work;

b) is subsidied 1.5 months of wages for every year the business has a social insurance (enough 12 months).

2. The people who are subject to the reduciology subject to the regulation at Article 6 of the Digital Decree 108 /2014/ND-CP At the age of 58 for men, under the age of 53 for women and not eligible for a pre-age retirement policy in accordance with the provisions of Article 2 Article 5 of this federation, if the right thing is to enjoy the regulatory grants at Point a, b. This one.

For example, 6: The 47-year-old Nguyen Thi C, who was on the board of the hierarchy, was settled on 1 February 2015, which had a tranche, the status of a D tranche, employee tranche, tranche 01.005, step 8 (2.76) from the date. On May 1, 2013, there was an 18-year social security shutdown.

-Mrs. C ' s monthly salary is: 2.76 x 1,150,000 copper = 3,174,000 copper.

-The monthly salary for the allowance of full-time employment insurance for Ms. C is calculated by the average monthly wage per month (60 months), from January 1, 2010, to January 31, 2015.

-The salary of the salary, the salary of the tranche, the order of Madame C from 1 February 2010 to 31/01/2015 as follows:

+ From 01/02/2010 to 30 April 2010 (03 months), staff tranche of C2, degree 6 (2.40). According to the threshold of the threshold, the order was 1,560,000.

+ From 01/5/2010 to 30 April 2011 (12 months), the staff salary system type C2, degree 6 (2.40). The price of the paycheck was 1.752,000.

+ From 01/5/2011 to 30/4/2012 (12 months), the staff salary system type C2, step 7 (2.58). The wage was 2,141,400.

+ From 01/5/2012 to 30/4/2013 (12 months), the staff salary system type C2, step 7 (2.58). The paycheck is 2,709,000.

+ From 01/5/2013 to 30/6/2013 (2 months), the staff salary system type C2, step 8 (2.76). The paycheck is 2,898,000.

+ From 01/7/2013 to January 31, 2015 (19 months), the employee payroll type C2, step 8 (2.76). The salary was in the threshold, which was 3,174,000.

-The average salary of the last 05 years (60 months) before the simple is: [(1,560,000 copper x 03 months) + (1,752,000 copper x 12 months) + (2,141,400 bronze x 12 months) + (2,709,000 bronze x 12 months) + (2,898,000 bronze x 02 months) + (3,174,000 coins x 19) In the month of the month.]/60 = 2,500,180 per month.

The monthly salary to grant a full-time employment allowance for Mrs C is: 2,500,180.

-The number of years of social security to calculate the rounding rank is 19 years.

-Mrs. C is entitled to the following grants:

+ Search allowance: 03 x 3,174,000 copper = 9,522,000 copper;

+ Allowance: 1.5 x 2,500,180 copper x 19 years = 71,255,130 copper.

The total number of C coins was received by the time being: 9,522,000 copper + 71,255,130 copper = 80.777,130 copper.

What? 8. Policy quit after school.

Those who are subject to the reduciate subject of regulation at Article 6 of the Digital Decree 108 /2014/ND-CP Having a life under the age of 45, health and accountability and the sense of discipline, has aspirations to go to work for a new job, to enjoy the following modes:

1. Enjoy the wage of the month of the month of the month of the month of the year, and are given the status of the food insurance, the health insurance unit, the health insurance unit during the apprentiup, but the maximum duration is 6 months.

2. Being subsidied a career tuition fee by the cost of a maximum vocational course of 6 months of the benefit wage to close for a vocational training facility.

3. After the end of apprentiship was subsidied 3 months ' pay at the time of school to find work.

4. Assistance to a half-month salary for every year the business has a social insurance (enough 12 months).

5. During the apprentitiation period, the time period is continuous, but it is not counted as the time of seniority to raise wages annually.

Example: Nguyen Van Q, 35, had a tranche of tranche, the order of the order of tranche 01.003, order 3 (3.00) from 1 May 2013, which had a period of 9-year social insurance. Mr. Q was a refined, but had aspirations to go to school for five months, with a career fee of 9,000,000 as of January 1, 2015. On 1 July 2015, Mr. Q was resolved.

-The average monthly wage is: 3.00 x 1,150,000 copper = 3,450,000 copper.

-The monthly salary for the grant to grant Mr. Q is calculated by the average salary of the last five years (60 months) from July 1, 2010 to June 30, 2015.

-The salary of the salary, the salary in the tranche, the order of Mr. Q from July 1, 2010 to 30/6/2015 as follows:

+ From July 1, 2010 to April 30, 2011 (10 months), the payroll tax tranche 01.003 steps 2 (2.67). According to the salary, the order was 1,949,100.

+ From May 1, 2011 to April 30, 2012 (12 months), the payroll tax tranche 01.003 steps 2 (2.67). The paycheck is 2,216,100.

+ From May 1, 2012 to April 30, 2013 (12 months), the payroll tax tranche 01.003 steps 2 (2.67). The salary is 2,803,500.

+ From May 1, 2013 to June 30, 2013 (2 months), the payroll tax tranche 01.003 steps 3 (3, 0). The sum of the wages was 3,150,000.

+ From July 1, 2013 to June 30, 2015 (24 months), the payroll tax tranche 01.003 steps 3 (3, 0). The salary is a tranche, which is 3,450,000.

-The real wages of the last 5 years (60 months) before the editage of the compilation were: (1,949,100 copper x 10 months + 2.216,100 copper x 12 + 2,803,500 copper x 12 months + 3.150,000 copper x 2 months + 3,450,000 copper x 24 months)/60 = 2,813,770 copper.

-The number of years of social insurance is an eight-year allowance of 9 months + 5 months of apprentiring = 9 years 2 months, rounding out nine years.

-Mr. Q is entitled to the following grants:

+ enjoyed a five-month profit in the apprenstive period: 5 x 3,450,000 co = 17,250,000 bronze;

+ An allowance of 9,000,000 to pay vocational fees for vocational training facilities;

+ After the end of vocational education, Mr. Q is subsidied:

03 months of the month ' s salary to find work: 3 months x 3,450,000 copper = 10,350,000 bronze;

The allowance for the period of working was the social insurance: 1/2 x 2,813,770 copper x 9 years = 12,661,965 copper.

What? 9. Policy for those who cease to hold leadership or be appointed, the election to another post has a lower new leadership role due to the organization ' s organizing arrangement.

Officers, civil officials, officials, organised by organizing the organization to hold the office of leadership or appointment, the election to the new office has a lower leadership position than the active leadership, and the leadership of the leadership is granted. The expiration of the appointment expires or the end of the election term. The case that held the post by appointment was appointed or the election term for less than 6 months was protected for 6 months.

Chapter III

FUNDING, FUNDING, AND ACCOUNTING.

Item 1

BUDGET IMPLEMENTATION OF THE POLICY OF REDUCIATION

What? 10. The budget of resolving the policy of reducer policy in the agencies of the Party, State, political organization-society from the Central to the social level

The budget of resolving the policy of minimally refined policies towards cadres, civil officials, labor contracts do not specify the regulation deadline at the digital decree. 68 /2000/ND-CP November 17, 2000 The Government of the Government on the implementation of the contract of some kind of work in the state administrative body, the career unit (later called the Digital Protocol). 68 /2000/ND-CP ) in the agencies of the Party, the State, the political-social organization from the Central to the commune level, which is done as follows:

1. Agency, the unit that uses a year's delivered budget bill or the source of the unit to be used by regulation (for unit-derived units) to pay the following modes:

a) The allowance of a 3-month payment of the value of the object stipulated at paragraph 1 Article 6, Point A 1 Article 7 and Clause 3 Articles 8 This link;

b) Support for social security, health insurance for people in a simple age of statute of the prescribed age of planning a profession before settling the regulation at Clause 1 Article 8 of this link;

c) Continue to pay the salary during apprentiship and the allowance of vocational funding for an object in the age of being facilitated by the prescribed profession at Clause 1, 2 Article 8 This joint venture.

2. The State Budget adds funds to implement the remaining modes.

What? 11. The budget of resolving the policy of reduciation in public career units

The budget of resolving the policy of minimally refined policies on the cadres, civil officials, officials, labor contracts do not specify the regulation deadline at the digital decree. 68 /2000/ND-CP in the public career units, implemented as follows:

1. For the public career unit self-guarantee the cost of regular operating costs: Use from the source and other legal funding of the unit to implement policy-based refiner policies at this Federal Information.

For the self-established public career unit self-preservation and investment expenditures; the public career unit self-guarantees regular genus (in accordance with a regulatory classification at the Digital Protocol). 16 /2015/NĐ-CP February 14, 2015 of the Government regulates the autonomy of the public career unit and the Decree Regulations of the autonomy of the public career unit in the field of specialized industries): Use from the source of the collection and other legal funding of the industry. The unit to implement the policy of reduciation by regulation at this Federal Information.

2. For the remaining public career units to perform as follows:

a) The funding to implement the policy of reduciation on the staff, civil officials, officials in paragraph 1, 2 Articles 2 Decree No. 108 /2014/ND-CP:

-The unit uses the unit ' s revenue, the budget bill being delivered annually (if any) and other legal funds to pay for the following modes:

+ Allowance once a 3-month wage in the rules of regulation at paragraph 1 Article 6, Point A 1 Article 7 and Clause 3 Articles 8 This link.

+ Support for social insurance, health insurance for people in a simplified area of regulation in the prescribed age of planning to learn a profession before addressing the regulation at Clause 1 Article 8 of this link.

+ Continue to pay for the apprenties and subsidizations of apprentiing funds for subjects in the age to be qualified for the prescribed profession at Clause 1, 2 Article 8 This joint venture.

-The state budget adds funds to implement the remaining modes.

b) The unit uses the funding from the State Budget budget of the operating unit of the unit and the source of revenue to implement the policy of purification policies on contract labour that do not specify the specified deadline at the No. 68 /2000/NĐ-CP.

What? 12. The funding implementation of the policy of reduciation to other cases

1. The worker was first recruited by the public service units from 29 October 2003 onwards, under the simple subject of regulation of regulation at Point c, d 1 Article 6 Decree No. 6. 108 /2014/ND-CP then the budget to address the policy of reduciation to this object is from the regular cost of the career unit.

2. The policy of resolving the policy of refining policy on the person working in the commission is given authority by the state authority to the prescribed assemblies at paragraph 6 Article 6 of the Digital Protocol. 108 /2014/ND-CP is taken from the business ' s operating budget (including the state budget source and the legal source of the society).

3. The policy of resolving the policy of refining on the staff, the public, the officer, the labor contract does not specify a deadline for some of the statutory titles of the law working in the Vietnamese labor Federation agency taking from the 2% source. The company's budget.

4. The policy of resolving the policy of refining on the subjects of regulation at paragraph 4, 5 Articles 6 Protocol 108 /2014/ND-CP take from the source of the fund that supports the excess labor due to the company ' s rearrangement, the state enterprise according to the rule of law.

What? 13. The funding source makes a reducer of the compilation according to the current budget hierarchy

1. For employees of cadres, civil officials, officials, labor contracts do not specify the deadline by regulation at the Digital Protocol. 68 /2000/ND-CP It is the Central Committee for the Central Budget.

2. For cadres, civil officials, officials, labor contracts do not specify the dead-term deadline at the No. 1 decree. 68 /2000/ND-CP The local budget is controlled by the local budget according to the current budget allocation.

The Central budget supports the localities that receive balance from the Central budget 100% of the need for a simple budget of funding due to the supplemated state budget.

Item 2

SET, ACCEPTANCE, AND BUDGET DECISIONS FROM STATE BUDGET

What? 14.

1. For the local self-guarantee of the border reducer, the practice of paying for a simple object of reduciation by regulation mode at the Digital Protocol 108 /2014/ND-CP And this is the same, and this is the same, and the results report that the results are done in terms of number three, four with this information on the Ministry of Internal Affairs, the Ministry of Finance.

2. For ministries, peer-to-peer agencies, government agencies, other agencies in the Central and Local are not self-assured of the limited cost of funding the base stipulated at the International Protocol. 108 /2014/ND-CP and guide at this Federal Information, Command (Ban) Organizational Personnel, Case (Ban) Plan-Finance (for ministries, peer agencies, government agencies, other agencies in Central), Department of Internal Affairs, Department of Finance (for provinces, online cities, etc.). Central to the Central Committee) set up a list of reducitic objects, calculating the amount of money to resolve the regime; at the same time the aggregation of the number of simple objects, set up the funds to solve the regime resolution 1a, 1b, 1c, 1d, 2, and the Ministry of the Ministry of Internal Affairs, the Ministry of Finance. On the basis of these reports, the Ministry of Internal Affairs of the Interior and the Ministry of Internal Affairs sent the Ministry of Finance to have an additional base of funding (for ministries, peer agencies, other agencies in the Central Committee) or to temporarily suspend funds (for the local-budget properties). The central government supports the budget.

What? 15. Decision

In the 15-day period of work, since the date of receiving additional notice or temporary funding of the refined implementation of the compilation, the ministries, the sector, local organizations perform the spending of policy regimes for the simplified object of the ministry, the industry, the geography. Come on. The end of the payout must aggregate the funding decision by a factor of 5 to the Ministry of Finance. The case is lacking compared to the added number or the additional granted. The legal case compared to the number of added or temporary is reduced except for the next time or the central bank of the budget.

The policy of resolving the regime according to the policy-based policy of discretion stated above must be synthesized in the financial statements of the agency, the annual unit in accordance with the provisions of the State Budget Law, Accounting Law, and the manual text.

Chapter IV

THE ORGANIZATION.

What? 16. Organization to execute

1. The head of the agency, the organization, the unit to use cadres, civil officials, officials, contract workers do not define the deadline under the responsibility of the organization responsible for implementing the implementation of the implementation of the principle of preserving the right principle and the self-regulation at Article 4, 14 Numbers 108 /2014/NĐ-CP.

2. The Minister ' s responsibility, the head of the peer agency, the government agency, the government, established by the Government, the Prime Minister of the Government, and the Chairman of the Provincial People's Committee, the Central City of the Central Committee:

a) Building a plan to refine the compaction in each year, seven years and the implementation of the implementation, which must determine the rate of purification of compaction to 2021 a minimum of 10% of the ministry ' s payroll, the sector, locally delivered in 2015;

b) The organization is common, the simple book policy of reduciation regulations at the Digital Decree 108 /2014/ND-CP and the guided texts take place to cadres, civil officials, officials and labourers under management;

c) The direction c, the direction of the agencies, organizations, units of the organization and subordination of the organization to make the implementation of the preparation;

d) Appropriation of the refined scheme of the compaction of the agencies, organizations, units of and subordinated;

The list of simple objects of editoriation and cost-of-the-scale performance of the Ministry, the industry, its locale by a graph of 1a, 1b, 1c, 1d, 2 to the Ministry of Internal Affairs, the Ministry of Finance of the Office of the Ministry of Finance, the budget level, the budget, and the budget, and the budget, and the budget, and the budget, and the budget, and the budget, and the budget. At Article 16 of the Digital Decree 108 /2014/NĐ-CP;

e) periodically on December 31 each year, aggregable results, evaluating the situation that implement the editure of the ministry, the sector, the locality in terms of number 3; aggregation of the number of cadres, civil officials, officials and workers of retirement age, and the following. The law of the Ministry, the industry, the local government, the Ministry of the Interior, the Ministry of Finance, to sum up the Prime Minister's report.

3. Accountability of the Department or Board-Officer of ministries, peer-to-body agencies, government agencies, organized government, Prime Minister of Government, and non-public career units, Department of the Interior of the Provinces, Central City of the Central Committee:

a) The Chair, in collaboration with the finance agency of the same level (Case or Board of Finance in the Central, Local Finance Department), Social Insurance on the site guides the agencies, organizations, units of the management jurisdiction of the Ministry, the industry, the locality he performs. By the right decree, 108 /2014/ND-CP of the Government and guidelines at this Federal Information;

b) The guide, examination of the agencies, organizations, units of, subordinated to the Ministry, the industry, the local construction project, and the listing of the simple object of the border;

c) The appraisation of the purification of the mechanisms, organization, unit, and subordination of the Ministry, industry, and locality;

d) Define and set a list of the simplified object of the ministry, the industry, its locality. The case of misappraisal of a policy of reducitipated policy, in addition to being dealt with discipline, compensated for the expense of the policy to pay the policy of reducer policy, according to the rule of law;

Organization of the examination, inspection by authority (if any) the implementation of the agency, the organization, the unit.

4. Interior Ministry responsibility

a) The simplified object of reduciology on the basis of a simple object list-based policy, the ministry, the locality sent to and has a written opinion of the Ministry of Finance to have a temporary basis for a budget-solving budget that addresses the policy of reduciation to the Ministry, the industry, locale by statute of limitations at paragraph 3 Article 20 of the Digital Protocol 108 /2014/NĐ-CP;

b) Governor, inspection, examination of the standard of reduciation by regulation at the Digital Protocol 108 /2014/NĐ-CP;

c) The effective implementation of the procedure and solving the correct retirement regime or the annual process of ministries, industry, local to appraisal, synthesis of cadres, civil unions, the number of people working in the public career units. of the ministry, the sector, the locality for the next year;

d) Every year the Prime Minister of the Government of the Government of the Government of the situation is to be able to refine the procedure by statute of limitations in paragraph 4 Article 20 of the Digital Decree 108 /2014/NĐ-CP.

5. Finance Ministry Accountability

a) The budget layout for the simple implementation of the statute by regulation at the Digital Protocol 108 /2014/NĐ-CP;

b) Verify that the calculation of policy mode, the budget bill that performs the refiner and the granting of funding to the Ministry, the sector, the locality is to refine the statute under the specified deadline at paragraph 3 Article 21 Protocol 108 /2014/NĐ-CP.

6. Vietnam Social Insurance is responsible for directing, a career guide to the Provincial Social Insurance, the Central City of the Central City in the receiving of records, policy settlement, social insurance regime for the simple cases of the same way as per se. rules at the Digital Decree 108 /2014/NĐ-CP.

What? 17. Terms of execution

1. This joint venture has been in effect since 30 May 2015 and is effective until December 31, 2021. The regulations, regulatory policies at the same system, have been in place since 10 January 2015.

2. In the course of execution if there is an entanging, the offer reflects on the Ministry of Internal Affairs, the Ministry of Finance for the study of the ./.

KT. Minister of Internal Affairs
Chief.

KT. MINISTER OF FINANCE
Chief.

(signed)

(signed)

Chen Anh Tuan

Cheung Chi