Circular No. 221/2013/tt-Btc: The Guide, Quoted Fund Management Salaries, Remuneration, Bonuses For Controllers And State Capital Representatives As Stipulated In Decree No. 51/20 ...

Original Language Title: Thông tư 221/2013/TT-BTC: Hướng dẫn việc trích lập, quản lý quỹ tiền lương, thù lao, tiền thưởng đối với Kiểm soát viên và người đại diện vốn Nhà nước theo quy định tại Nghị định số 51/20...

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FINANCE MINISTRY
Number: 221 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 31, 2013

IT ' S SMART

Guidelines for the extraction, payroll fund management, remunation, bonuses

for the control of the state capital by regulation.

at the General Decree 51 /2013/NĐ-CP 14/05/2013 by the Government

____________________

Base of Decree Stain. 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, duties, powers, and organizational structure of the Ministry of Finance. I'm But,

Base of Decree Stain. 51 /2013/NĐ-CP 14/05/2013 by Ch I'm The government rules the wage regime, the enemy. l Well, the bounty. Stain. i with members of the Board Member or Corporate Chairman, Ki. Okay. Control, T socket The Director or Director, Deputy General Manager or Deputy Director, Chief Accounting Officer in LLC is a member owned by the State.

Base Decision Stain. 35 /2013/QD-TTg June 7, 2013 by the Prime Minister on the promulgation of the Ki Operations Regulation Okay. The company controls the company. U A member of the state, a member of the state, holds 100% of the law.

On the recommendation of the Director of Corporate Finance;

Minister of Finance I'm The Board of Justice guidelines for the extraction, management of the wage fund, remunuation, bonuses to the Controller and the State Capital representative by regulation at the UN Digital Protocol. 51 /2013/NĐ-CP 14/05/2013 by the Government Oh,

M All right 1

GENERAL REGULATION

What? 1. Fan v i adjust

This information instructs the citation, management of the wage fund, remunuation, bonuses to the Controller at the LLC a member owned by the State as the owner; the state capital representative at the other business has the capital of its owner. It is not applicable to the positions of the economic contract (labour contract, authorization contracts).

For the Controller in the LLC a member of the state owned by the State (the Centre for Stock Exchange, the Stock Exchange), it is in accordance with the provisions of the special law.

What? 2. Subject applies

1. Control in the LLC is a member of the state owned by the State.

2. The representative under the commission is authorized by the ministries, UBND provinces, the central city's central city as state capital representatives at other businesses.

3. Authority, the organization is assigned, devolve execution of the rights and obligations of the owner to the LLC a member owned by the State.

4. The LLC is a member of the state owned by the State.

What? 3. Explain words

Some of the words in this Information are understood as follows:

1. The owner includes the ministries, the UBND provinces, the central city centre.

2. The LLC a member owned by the State (later known as MTV Co., Ltd.) includes: The parent company-Economic Group, parent company-Corporate Corporation, parent company in the parent company model-the subsidiary, the state-owned independent company. Holding 100% of the rules.

3. The other business is the holding company, the joint venture company, the two-member company that becomes the owner of the owner.

4. Corporate Controller LLC a member owned by the State (later known as the Controller) is personally appointed by the owner, reappointment to help the owner control the organization's exercise rights, the owner's obligations, the management of the business of members of the Member Council or the Chairman of the Company and the General Manager (Director) at the LLC is a member, the acceptance of the provisions of the owner, of the law at the subordinated units.

5. Human Rights Representative: is the civil administration of the state governing body (the Ministry, the Provincial People's Committee, the Prime Minister of the Government, who owns the state-owned capital of the state capital) is owned by the state capital of the state. To exercise the right, responsibility and obligations of the owner of the state capital invested in another business (then called the Representative).

6. The representative under contract: is the individual who is the owner of the state capital contracted to exercise the rights, responsibilities, and obligations of the owner of the state capital invested in another business (then called the Contracting Representative).

Item 2

FOR EXAMPLE, MANAGEMENT OF WAGE FUNDS, REMUNATION,

BONUSES FOR CONTROL

AND STATE CAPITAL REPRESENTATIVES

What? 4. Founded the wage fund, remunation, the bounty of the Controller and the state capital representative

The owner (Department of Industry Management, Provincial People's Committee, central city) and the Ministry of Finance (for the Financial Auditor at the State Economic Corporation) established and approved the payment of the wage fund, remunuation, bonuses of the Control. The government and the state government. The fund is due to the functional finance management functions of the Department of Industry Management, the Finance Ministry of the Finance Ministry, the Finance Department of the Provincial Committee of the Provinces, the central city of management and opening of its own account at the treasury. the state to take on the wages, the foes, the bonuses of the controls and the state capital representative.

What? 5. Extract the wage fund, remunation, the bounty of the Controller and the state capital representative at the business

1. The annual quarter, the regulatory regime, the business that determines the amount of wages, the plan to pay for the Controller; for state capital representatives then the base to the business ' s shareholder congress resolution, to make the basis of extracts at the expense. the business 's business production fee, the business' s shareholder resolution case after the first quarter of the year, then the business will temporarily determine the amount of wages, the remunation payable to the state capital representative to extract the business production costs of the business. As a result of the next year ' s plan, after having a shareholder resolution, the business does adjust the amount of money. It is planned to pay the representative of the state capital under the shareholders ' resolution.

2. Before the first 15 months of each quarter, the business made the wage transfer, quarterly return to the wage fund, remunuation, bonuses of the Controller and State Capital Representative issued by the Ministry of Finance, Department of Industry Management, UBND Oblast, Online City. It's central to the Central Committee.

3. At the end of the year when the wage fund decision, the foe of control of the officer and the state capital representative, the business makes an addition to the cost to have the additional source transferred to the wage fund, the foe, the Auditor ' s and the agent bonuses. State capital to the case the number of decisions is higher than the number of heritations. The case of high-herbation is higher than the number of decisions, the business implementation of the accounting costs the cost of producing business in five disparities between the number of early herpes and the number of decisions, while the business is responsible for informing the owner or owner. The Ministry of Finance (for the Financial Controller at the State Economic Corporation) knew and moved back the disparity.

4. The bonuses of the Controller and Representative: MTV Company Limited, the other business that decides the reward for control of the officer, who represents at the same time as the reward decision for the management officer, the company ' s public public staff and the practice. The transfer fee must be paid to the Controller, the representative of the pension fund, the foe, the bounty of the Controller and the state capital representative at the Department of Industry Management, the Provincial People ' s Committee, the central city or the Treasury Department. (for the Financial Controller at State Economic Corporation).

What? 6. Manage payroll funds, remuners, bonuses of the Controller and the Yes. State capital

1. The pension fund, remunation, the bounty of the Auditor and the state capital representative is monitored at its own account in the state treasury due to the unit that manages the accounting finance department of the Department of Industry Management, the Corporate Finance Bureau. The Ministry of Finance, the Finance Department of the People's Committee of the provinces, the central city of the capital, is the account holder (the account holder, the account number at the state treasury, the number of units of the relationship with the budget). The holder of the account holder is the unit chief or the prescribed authority, while also sending officers in charge of accounting to keep track of the fund account.

2. The units that make the money fund, remuning, the bounty of the Controller and the state capital representative have the responsibility to build the management statute, use; open accounting books to track the births related to the fund ' s account, periodically, and the money. For example, the quarterly number has the number of available births, the balance with the state vault.

3. At the end of the accounting period, the units have the accounting function of accounting finance of the Department of Industry Management, the Finance Ministry of the Treasury, the Finance Department of the Provincial Committee of the Provinces, the central city of the province, responsible for reporting. Payment of wages, remunation, the bounty of the Controller and the state capital representative by regulation, report the owner or the Ministry of Finance (for the Financial Auditor at State Economic Corporation) review, approval.

What? 7. Cost of wages, remuners, the bounty of the Controller and the state capital representative

1. The results base evaluated the mission of Control Officer and the agent of the owner or the Ministry of Finance (for the Financial Controller at the state economic corporations); the base on the situation carrying out the task of being delivered, the result, efficiency and efficiency. The job of the Controller and the agent, the owner or the Treasury Department (for the Financial Controller at the state economic corporations) determines the amount of pay, the remunation to the Controller, the agent. Every month, the Auditor and the agent are paid 80% of the paycheck, the pay-per-year plan divided by 12 months; the rest (according to the business ' s wage decision number) was paid at the end of the year on the basis of the completion of the assignment assignment. the owner or the Ministry of Finance (for the Financial Controller at the state economic corporations) assessment, namely, the following:

a) The officer and the agent who are evaluated from the completion of the mission to return will be spent on the salary, the rest of the TB.

b) The officer, the overrated agent who did not complete the task will not be paid for the paycheck, the rest of the TB.

2. Blind Control Officer is not in charge, the agent who is not in charge of the work and time of work, but does not exceed 20% of the pay of the Controllers, the agent who is in charge. In the case of non-experts, the agent is not in charge at many MTV companies, other businesses, the maximum amount of money is not exceeding 50% of the actual wage rate at the agency, the unit. The agent, the agent.

In case 50% of the actual salary of the Controller, the agent is enjoying the agency, the unit of control, the agent who is 20% lower than the paycheck. The agent, who represents the cost of the cost of the controlling agent, the agent who is not in charge of the override, does not exceed 20% of the pay of the staff in charge of the MTV Company Limited, who represents the capital. It ' s in the other business.

The company is not in charge of the Chief Controller, but the charge of the Controller is not in charge of the value of no more than 20% of the pay of the vice president, the Deputy Director. Where the company does not have a representative in charge, the remuning of the non-professional agent is calculated to correspond no more than 20% of the person's salary holders equal to the person represented at that business.

3. Every year, the level of completion of the mission is delivered, the owner decides the reward for the Controller, who represents a maximum of no more than 90% of the amount of reward that the Controller, the agent enjoyed. The remainder, which will be paid after the end of the term according to the degree of completion of the assignment of both the tenure of the Controller, the agent.

The case has not yet ended the term but the Controller, the agent who does not continue to perform the task due to being treated as a different job or retirement, is taking a look at the owner, deciding which to pay for the rest of the reward. (10%) of the time period as Controller, the agent.

4. At the end of the year, the owner or the Ministry of Finance (for the Financial Controller at the State Economic Corporation) decides the outcome to evaluate the level of completion of the Control Officer ' s mission, the agent to do the pay base (the remainder) wages, hostility. TB, the agent's bounty, the agent. The balance of wages, salaries, the bonuses of the controls and the remaining state capital representatives were transferred next year for use.

5. At the end of the first quarter of the following year, the owner or the Ministry of Finance (for the Financial Controller at state economic corporations) publicly results assessment of the level completion of the duty of the Controller, the representative; the wage fund, remunation, bonuses. of the State of Control and the state capital representative; the salaries of salaries, remuners, bonuses, and monthly per-month average income, the year (the previous year adjacent) of the Controller, who represents on the electronic information page of the owner ' s agency or the Treasury Department (for example). with the Financial Controller at the State Economic Corporation) and sent back to the Ministry of Labor-Trade and Social Affairs for the synthesis of tracking.

Item 3

I Drive CURRENT EXECUTION

What? 8. Performance Performance

1. This message has been in effect since 14 February 2014. The regulations at this message were applied on 1 January 2014.

a) The previous provisions of the pay-pay, remuning, bonuses for the control of the control, and the representative of the left-state capital of the state were abolished.

b) The state owned by the State-owned MTV Corporation, who has a business representative at its member companies, is based on the regulation in this private business to build a rule that regulates the citation, management, payroll payments, remunation, prize money for the Controller and a representative from the company.

c) For cases of owners who have sent public officers as Controller at MTV Limited; the commission for public officials as a specialist representative in another business prior to this date is effective, the owner resigns it. Subject to gesture:

-If it is the officials of the owner of the owner, do it in accordance with the regulations.

-If it is no longer the public officer of the owner ' s body, the execution is signed with the Controller, who represented from 1 January 2014.

2. For the ministries, UBND provinces, the central-central city that has established a wage fund, remunation, the bounty of the Controller, who represents the prior date of this Private Day of enforced performance and the regulation of the regulations. Department, UBND provinces, Central City. The balance of the fund to 31/12/2013 was moved next to the following year and implemented by regulation at this level.

3. In the course of execution, if there is difficulty in the process, recommend the agencies, the unit reflects on the Ministry of Finance for review, handling ./.

KT. MINISTER.
Chief.

(signed)

Xiaowen Chen