Circular 32/2015/tt-Btc: Guide To Identify The Needs, The Source And Method Of The Genus Make Adjustments Wages For Public Servants And Persons In Paid The Force ...

Original Language Title: Thông tư 32/2015/TT-BTC: Hướng dẫn xác định nhu cầu, nguồn và phương thức chi thực hiện điều chỉnh tiền lương đối với cán bộ, công chức, viên chức và người hưởng lương trong lực lượng vũ...

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Circulars define the needs, resources and expenditure methods perform salary adjustments for officers, servants, employees and people in the armed forces paid with salaries from 2.34 back down under Decree No. 17/2015/ND-CP dated 14/02/2015 of the Government; the pension adjustment for retired officer jobs by Decree No. 09/2015/ND-CP on 22/01/2015 Government's _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 17/2015/NĐ-CP on February 14 in 2015 of the Government increased wages for public servants and paid people in the armed forces have a wage coefficient from 2.34 (hereinafter the Decree No. 17/2015/ND-CP);
Pursuant to Decree No. 09/2015/NĐ-CP on 22 January 2015 the Government adjust pensions, social insurance subsidies and grants for the monthly officer has quit (hereinafter the Decree of 09/2015/ND-CP);
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of the State budget;
The Minister of Finance issued circulars define the needs, sources and methods only make adjustments of salary for public servants and paid people in the armed forces have a wage coefficient from 2.34 back down under Decree No. 17/2015/ND-CP dated 14/02/2015 of the Government; the pension adjustment for the officer has retired in 2015 according to the Decree of 09/2015 2015 01/22 of the Government as follows: article 1. General provisions 1. This circular regulates the determination of needs, sources and expenditure method: a) salary adjustments for officers, servants, employees and people in the armed forces paid with salaries from 2.34 back down working in the Agency, organization, the provisions of article 1 and article 2 of Decree 17/2015/ND-CP b) adjust subsidies for officers the Township has by decision No. 130-CP dated 20/6/1975 of the Board and Government decision No. 111-dated 13/10/1981 of the Council of Ministers (hereinafter referred to as subsidies for retired officer) as stipulated in Decree No. 09/2015/ND-CP DATED. 2. Pursuant to the provisions in Decree No. 17/2015/ND-CP, Decree No. 09/2015/ND-CP and the provisions of this circular, ministries, ministerial agencies, government agencies, other agencies in the Central Government (hereinafter referred to as the central ministries and agencies) and the PEOPLE'S COMMITTEES of provinces and cities under central are responsible : a) to organize, guide, General needs and funding sources to make salary adjustments for officers, servants, employees and people in the armed forces paid with salaries from 2.34 back down by the Agency, and unit levels; adjust subsidies for retired officer, Ministry of Finance according to the regulations.
b) identify source layout, perform salary adjustments and support resources of the State budget (if any) to make salary adjustments for staff, public servants, paid people in the armed forces have a wage coefficient from 2.34 back down and adjust the allowance for officer the right regulatory regime and under the provisions of this circular.
Article 2. Identify the funding needs make adjustments of salary for public servants and paid people in the armed forces have multiplied, wages from 2.34 back down under Decree No. 17/2015/ND-CP and subsidies for retired officer under Decree No. 09/2015/ND-CP 1. Identify the funding needs make adjustments of salary for public servants and paid people in the armed forces have a wage coefficient from 2.34 back down under Decree No. 17/2015/ND-CP of a) the total number of public servants and paid people in the armed forces have a wage coefficient from 2.34 back down to identify funding needs to perform the Decree No. 17/2015/ND-CP is real number present at the time of the report (number present at the time of 01/01/2015), located in total payrolls are competent in 2015.
As for the number of people working under a labour contract mode, only the aggregate number of people working under contract mode indefinitely in the agencies, units of the party, the State administrative organs, social-political organizations under the provisions of Decree No. 68/2000/ND-CP on November 17, 2000, the Government implemented some kind of contract regime work in Agency State administrative, business units (hereinafter the Decree No. 68/2000/ND-CP); the number of people working under employment contract paid from GOVERNMENT EXCESSIVE in the people's army and the people; the number of preschool teachers work under labor contracts regimen prescribed in decision No. 60/2011/QD-TTg on October 26, 2011 of the Prime to identifying funding needs implementation Decree No. 17/2015/ND-CP for people working in the particular nature aggregate payroll numbers only, be competent.
As for the number of employees specified in paragraph 1 of point a is this increase in 2015 compared to the number of people present at the time of 01/01/2015 (if any), if within the range of the level of staffing was delegated authority (or approved) in 2015, the demand increased funding made the Decree No. 17/2015/ND-CP of the payroll number is the set of the central agencies, and the provinces and cities under central pooling of additional reports to the Finance Ministry to consider resolution (for the Ministry, the Central Agency) or general funding needs to implement the following year salary (for the provinces, the central cities).
No general subject to the provisions in paragraph 3 article 2 of Decree 17/2015/ND-CP on the number of beneficiaries increased wages by Decree No. 17/2015/ND-CP to determine salary increased demand under the provisions of this circular.
b) needs funding to implement salary adjustments for staff, public servants and paid people in the armed forces have a wage coefficient from 2.34 back down under Decree No. 17/2015/ND-CP is determined based on the increased monthly salary stipulated in article 3 of Decree 17/2015/ND-CP, and the number of workers actually hold the ranks of salary from 2.34 back down.
2. Identify the funding needs make adjustments increased pension provisions in Decree No. 09/2015/ND-CP funding needs make adjustments increased subsidies for retired officer is determined based on the number of officers break the Township at the time of the report (number present at the time of 01/01/2015) the increased allowance, the provisions of article 2 of Decree 11/2015/ND-CP and the instructions of the Ministry of Interior in circular No. 01/2015/TT-02 13-BNV in 2015.
Article 3. Identify sources to ensure the needs of funding implementing Decree No. 17/2015/ND-CP, Decree No. 09/2015/ND-CP 1. Sources of funding to implement Decree No. 17/2015/ND-CP in 2015 of the Ministry, the central organ: a) for the administration of the State, the party, mass:-use the source save 10% often genera (in addition to the salary, allowances and salary nature) GOVERNMENT EXCESSIVE estimation by 2015 increase compared with 2014 GOVERNMENT EXCESSIVE estimation of the body units. GOVERNMENT EXCESSIVE estimation base year 2015 was delivered, ministries, central agencies guidelines agencies, units of calculation and synthesis reports of savings with the Finance Ministry, at the same time specific presentation basis calculations.
-Use a minimum of 40% of earned leave under the regime in 2015 (the rest after you have used to implement Decree No. 66/2013/ND-CP, Decree No. 31/2012/ND-CP, Decree No. 34/2012/ND-CP, Decree No. 22/2010/ND-CP, Decree No. 57/2010/ND-CP); as for the number of currency services that use 40% of income disparity, from the operation of the service.
-The implementation of salary reform sources from 2014 onward have yet to use the expired switch by 2015 (if available).
b) with respect to the business units of the State and of the Communist Party, unions:-to use the source save 10% often genera (in addition to the salary, allowances and salary nature) GOVERNMENT EXCESSIVE estimation by 2015 increase compared with 2014 GOVERNMENT EXCESSIVE estimation of the unit. The Ministry, the Central Agency guidance calculation units and aggregated reports of savings with the Finance Ministry, at the same time specific presentation basis calculations.
-Use a minimum of 40% of earned leave under the regime in 2015 (the rest after you have used to make the Decree on salaries, allowances from 2014 onwards); as for the number of currency services that use 40% of income disparity, from the operation of the service. Private health sector using a minimum of 35% of the currency to back under regime after deducting the cost of smoking, blood, fluids, chemicals, supplies, consumables, funds paid to permanent allowance, allowance for surgery, procedure if already in the price structure.
-The source, the implementation of salary reform until the end of 2014 have not used up by 2015 switch (if available).
The case of the sources as specified in point a, b paragraph 1 of this article is under implementation funding needs of Decree 17/2015/ND-CP of 2015 as stipulated in article 2 of this circular, the central budget will supplement the lack of disparity for the Ministry, the central agencies to ensure sufficient sources of fulfillment.
The case of the sources as specified in point a, b paragraph 1 this needs greater funding to implement Decree No. 17/2015/ND-CP, 2015 as stipulated in article 2 of this circular, the Ministry, the central agencies themselves ensure implementation funding joint decree No. 17/2015/ND-CP of 2015. Cases after assured funding demand salary adjustments increase the residual income, by 2015 was to leave for the big salary reform and in need of development activities of the agencies and units; the Ministry, the central authorities propose to use for each unit, Ministry of finance have unified opinion before using. At the same time, the authorities must commit to when competent decided to adjust the salary increase, the agency arrangements units in the funds of the unit to ensure the salary reform sources according to the roadmap.
2. Sources of funding to implement Decree No. 17/2015/ND-CP and Decree No. 09/2015 2015/ND-CP of the province, central cities:

a) use a minimum of 40% of earned leave under the regime in 2015 (the rest after you have used to make the Decree on salaries, allowances from 2014 onwards); as for the number of currency services that use 40% of income disparity, from the operation of the service. Private health sector using a minimum of 35% of the currency to back under regime after deducting the cost of smoking, blood, fluids, chemicals, supplies, consumables, funds paid to permanent allowance, allowance for surgery, procedure if already in the price structure.
b) using the source save 10% by 2015 estimates often genera have been assigned authority (save 10% increase by 2015 estimates often compared to estimates in 2014 after the computer along using the salary, allowances);
c) 50% of the increase in the local budget revenue (excluding the falling currency from the source currency amount using the soil) make 2014 expected 2014 was the prime source of revenue increase (for this, the local hard case, self-rate for local revenue sources from low, increase currency in 2014 versus estimates was small and delivered by the Prime Minister with respect to the method when making salary reform have difficulties due to the harmonic sources are increased revenues between levels of local budget, the Finance Ministry will consider concrete to determine the number of steady currency put into implementation of salary reform sources in 2015; at the same time the report synthesized the Prime results);
d) 50% increase in local revenue sources (not to mention increased land use charge) estimation in 2015 compared to estimates in 2011 (after the rest was used to perform the Decree on salaries and allowances from 2014 onward and not counting the 50% increase of NSĐP estimation in 2015 compared to estimates in previous years to make salary reform has allocated increased investment in development and implementation of social security policies according to the decisions of revenue estimation, the State budget expenditure of the Ministry of Finance).
e Source) made reform of salary through the end of 2014 have not used up by 2015 switch (if available).
The case of the sources as specified in paragraph 2 of this Article is under implementation funding needs of Decree 17/2015/ND-CP, Decree No. 09/2015/ND-CP DATED according to the provisions of article 2 of this circular, the central budget will supplement the lack of disparity for the province, the city of centrally to ensure sufficient sources of fulfillment.
The case of the sources as specified in paragraph 2 of this Article needs greater funding to implement Decree No. 17/2015/ND-CP, Decree No. 09/2015/ND-CP DATED according to the provisions of article 2 of this circular, the province, the central city in order to ensure the funding part; the rest moved the next year to ensure implementation of the Decree on salaries; do not use the remaining funding for the other goal. For the province, central cities have major leftovers after securing funding needs to reform the salary according to the roadmap, reported the Ministry of finance to consider settlement as stipulated in article 1 paragraph 2 of point c of decision No. 383/QĐ-TTg dated 21/4/2007 of the Prime Minister.
As for the bodies, the local public sources of residual income from the salary reform is to let the big salary reform and in need of funds to make some urgent task; the Agency, the unit reported to the provincial people's Committee directed the relevant authorities to determine the number of funding to ensure implementation of the roadmap to reform salary according to the principles of these self assured funding, additional budget to implement reform of the salary; After the calculation of the residual funds, provincial people's Committee decided to use a portion to meet the spending needs of the unit.
3. The number of earned leave under the regime prescribed in clause 1 and clause 2 of this not be deducted the cost of direct service for the currency in the case of this revenue is collected from the work, service or investment by the State from the work, in the service of the State and the privileges were guaranteed State budget costs for collecting activities (No. tuition fees to leave public school, ...). The number of obtained leave according to the regime to be deducted the cost of direct service for the currency in the case of currency is currency from the jobs, investment by the State service or from the service, work in the privilege of the State, but not yet the State budget ensures operational currency. Also, note the following points: a) for regular student tuition fees the public schools: 40% of the currency to make the reform mode of salary is calculated on the whole of the student's tuition revenue (including funding be granted State budget clearing fees according to Decree No. 49/2010/ND-CP on 14/5/2010 of the Government , Decree No. 74/2013/ND-CP on 15/7/2013 of Government).
b) for fees from training activities, joint venture, other training activities of the public schools: 40% of currency to make reform of the salary is calculated on the number of tuition fees from the works after the exclusion of the costs involved.
c) for the number of currency services, joint venture activities and other revenues of the business units (in addition to revenues according to the Ordinance on fees and charges): 40% of currency to make reform of the salary is calculated on the whole of the collector of the works after deducting the related expenses.
4. the cost of implementing Decree No. 17/2015/ND-CP for persons working under employment contract mode determines the time limit in the State administrative organs, organs of the party, social-political organizations under the provisions of Decree No. 68/2000/ND-CP by the Agency, the unit itself ensuring from State budget estimation was given the first year and the other legal income.
5. the cost of implementing Decree No. 17/2015/ND-CP for persons working under employment contract mode in the number of people working for the authority of a public career unit specified in point e e article 2 paragraph 1 of Decree 17/2015/ND-CP by the Agency , the unit itself ensuring from State budget estimation was given the first year and the other legal income.
6. the cost of implementing Decree No. 17/2015/ND-CP for payroll, Labor Union system of levels is guaranteed from 2% revenue budget the Union; no general funding needs to make wages, increased support of ministries, central agencies and the provinces, the central cities.
Article 4. Mode of reporting on needs and funding made the Decree No. 17/2015/ND-CP, Decree No. 09/2015/ND-CP of ministries, central agencies and the provinces, central cities (including ministries, central agencies and the provinces, central cities have sure enough sources to perform) are responsible for the organisation , guide, and review General reporting needs, funding made the aforesaid decree in the year 2015 at the latest Finance Ministry sent before June 30, 2015.
(Ministries, central agency reporting requirements and the source according to the form of 1, 3a, 3b, 3 c attached; the province, central cities reported demand and source form 2a, 2b, 4 attached).
Article 5. The method of paying the expense of implementing the Decree No. 17/2015/ND-CP, Decree No. 09/2015/ND-CP of the Government 1. Ministries, central agencies and the provinces, and cities under central guidance agencies, units of money increased for workers increased wage base every month according to the provisions of the Decree 17/2015/ND-CP and the actual time the employee holding the ranks of salary from 2.34 back down.
2. With regard to the unit using the budget has funds greater than the needs of funding to implement the aforesaid decree shall be actively use these resources to pay salaries, allowances, subsidies increased for officers, civil servants, officers of the unit yourself according to the prescribed regimes.
3. for the central ministries and agencies, the provinces, central cities have the funds to implement the aforesaid decree needs greater funding: a) the ministries, central agencies, the provinces and cities under central direction, guiding the unit and the level of budget funding sources planton needs greater funding made , actively use the sources to pay the salary increase for public servants, the increased support for the employment officer according to the prescribed regimes.
b) The province, central cities actively use local sources of revenue increase, save 10% often genera (most retain focus) to supplement funds made for units of the same level estimation and budget level directly under the source is missing.
4. for the central ministries and agencies, the provinces, the central cities in need of funds made the Decree mentioned above is greater than the funds prescribed in this circular: a) for the Ministry, the central authorities:-on the basis of the report of the Ministry, the Central Agency The Finance Ministry will assess and announce additional funding for ministries, central agencies (details and field implementation units) sufficient sources to perform.
-After receiving the notice of the Ministry of finance, the Ministry of the central authority, announcing additional funding for the unit to use the budget directly to implement the salary increase further according to the specified mode (after using the sources to make wages rise more as a rule that is still lacking sources).
-The estimation units level I is responsible for the allocation of additional messages mentioned above for the use of the unit directly under budget (after using the sources to make wages rise more as a rule that is still lacking sources). The units use the budget made cash at the State Treasury within the number range is complemented with proactive use of revenues are leaving under the regime, save 10% regularly to pay the salary increase for public servants, officers of the unit yourself according to the prescribed regimes.
b) for the province, central cities: on the basis of reporting needs and funding sources of the province, central cities, the Ministry of finance will assess and announce funding to supplement local resources made reform of the salary.

5. While awaiting additional authorized funding, the budget level on the implementation of a temporary provision of funds to the budget under yet sure enough source; for local sources of difficulties, have written reports of the Ministry of finance to make temporary provision of funds for local; the unit used the budget to be actively using budget estimation in 2015 has been delivered and collected resources to back under regime to timely pay wages, increased support for public servants, the armed forces and other objects under the provisions of this circular. Of temporary and have used this source back by the number of additional funding to make wages, increased support of authority.
6. Accounting and settlement: The accounting, settlement funds made money in wages, allowances, subsidies for objects under the provisions of this circular made under the provisions of the law on the State budget and the text of current legislation.
Article 6. Implementation 1. Based on the specific situation of the local authorities, and the provisions of this circular, heads of ministries, central agencies, the Chairman of the provincial people's Committee, the city of centrally regulated in time, the reporting form for the unit and the level of budget users in accordance with the regulations of the General the report, the Ministry of finance in this circular.
2. This circular effect since April 5, 2015.
3. The provisions of this circular was made since the date of 01/01/2015. The case of the legal texts cited in this circular are modified, supplemented or replaced by other legal text shall apply the provisions of the revised text, add or replace.
In the process, if there are obstacles, ministries, Central and local authorities have reports of the Ministry of finance to promptly consider and resolve.