Circular 19/2013/tt-Bldtbxh Dated: A Guide To Make The Mode Wage, Remuneration, Bonuses For Members Of The Board Members Or The Chairman Of The Company, Controls, The Director General Or The Gi ...

Original Language Title: Thông tư 19/2013/TT-BLĐTBXH: Hướng dẫn thực hiện chế độ tiền lương, thù lao, tiền thưởng đối với thành viên Hội đồng thành viên hoặc Chủ tịch công ty, Kiểm soát viên, Tổng giám đốc hoặc Gi...

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CIRCULAR instructions the mode wage, remuneration, bonuses for members of the Board members or the Chairman of the company, the Comptroller, the Director General or Director, Deputy Director or Associate Director, Chief Accountant in the limited liability company a member owned by the State _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 106/2012/ND-CP dated 20 December 2012 of the main Government functions, tasks, powers and organizational structure of the Ministry of labor, invalids and Social Affairs;
Pursuant to Decree No. 51/2013/ND-CP on May 14, 2013 regulatory regime Government salaries, remuneration, bonuses for members of the Board members or the Chairman of the company, the Comptroller, the Director General or Director, Deputy Director or Associate Director, Chief Accountant in the limited liability company a member owned by the State;
Pursuant to decision No. 35/2013/QD-TTg on 7 June 2013 of the Prime Minister issued the regulation on activity of control member limited liability company a Member State due to hold 100% of the capital.
At the suggestion of the Director of labour – wages;
Minister of labor, invalids and Social Affairs issued circulars implementing the mode wage, remuneration, bonuses for members of the Board members or the Chairman of the company, the Comptroller, the Director General or Director, Deputy Director or Associate Director, Chief Accountant in the limited liability company a member owned by the State section 1 GENERAL PROVISIONS article 1. Scope this circular guides perform the mode wage, remuneration, bonuses for members of the Board members or the Chairman of the company, the Comptroller, the Director General or Director, Deputy Director or Associate Director, Chief Accountant in the limited liability company a member owned by the State , including: 1. limited liability company an independent member in the Ministry, the provincial people's Committee, the central cities.
2. limited liability company a member is the parent company of State economic Corporation, the parent company of model parent company-subsidiary due to the Prime Minister, the Ministry, the Chairman of the provincial people's Committee, the central cities decided to convert, established.
Limited liability company a member as defined in clause 1 and clause 2 of this Article hereinafter referred to as the company.
Article 2. Application object 1. Chairman of the Board members are dedicated, dedicated members Board member or President of the company who are dedicated, dedicated controllers, ceo or Executive Director, Deputy Director or Associate Director, Chief Accountant of the company (hereinafter referred to as dedicated management officer).
Dedicated management officer listed above do not include the Director General or Director, Deputy Director or Associate Director, Chief Accountant working under employment contract.
2. the President of the Council members who are dedicated, not dedicated Board member or the President of the company who are dedicated, not dedicated control (hereinafter referred to as management officials are not dedicated).
3. The ministries, ministerial agencies, government agencies, provincial people's Committee, the city of centrally assigned, decentralized implementation of rights, responsibilities and obligations of the owner with respect to the company (hereafter referred to as the owner).
4. The agencies, organizations and individuals concerned to make salary regime, remuneration, bonuses for employees of management provisions of this circular.
Section 2 SALARY ARRANGEMENTS for OFFICIALS who are DEDICATED to article 3. Transfer salary arrangements 1. Dedicated management officials are arranged according to salary class and holds the title companies are ranked according to the table of the wage coefficient officials dedicated in annex I attached to Decree No. 51/2013/ND-CP on May 14, 2013.
Wage multiplier in annex No. I mentioned above, from September 1, 2013 to 30 June 2013 are calculated according to the general minimum wage provisions in Decree No. 31/2012/ND-CP dated 12 April 2012 of the Government; from 1 July 2013 onwards by base salary stipulated in Decree No. 66/2013/ND-CP dated 27 June 2013 of the Government (known as the salary mode) as bases close, social insurance, health insurance and other benefits for settlement under the provisions of the law. When the Government adjusted the wage base or have new regulations shall follow the new rules by the Government.
2. The salary for the rated transfer Chairman and members are dedicated to Board member or President of the company who are dedicated, ceo or Executive Director, Deputy Director or Associate Director, chief accountant was based on current title holder, the salary level according to the Government-company class defined in Decree No. 205/2004/ND-CP on December 14, 2004 and Decree No. 141/2007/ Issued September 5, 2007 (referred to as the old wage) to move to the Board of the wage coefficient officials dedicated in annex I attached to Decree No. 51/2013/ND-CP on May 14, 2013 of Government (referred to as the new salary) according to the principle: the company is rated, the corresponding transfer to that class; officials are keeping the title would then move on to that title and moved 1 old wage new wage, steps 1 to 2 former wage on tier 2 new wage. Do not combine to lift the wage revision rated switch. Time to upgrade to the next revision (for cases are ranked level 1 salary) are calculated from when the old salary rankings.
3. The transition arrangements for the salary professional controllers are based on the wage coefficient is affected, including: Professional salary multiplier, plus the allowance position of Chief and the coefficient difference reserve (if there are reserved for cases under the provisions of clause 1, article 11 circular 27/2009/TT-BLDTBXH dated 14 September 2010 of the Ministry of labor, invalids and Social Affairs) the principle: a) in tier 1, if the wage coefficient is affected by the wage coefficient or lower 1. Lifting time calculated from the salary when salary tier 1. The case difference between coefficient of salary and wage coefficients are 1 less than 70% about the difference between a wage coefficient of degree 1 and tier 2, the next revision lifting time from when the coefficient of salary are entitled.
b) graded to tier 2, if the coefficients are higher than the wage salary coefficient 1.
Article 4. Upgrade to revision 1. Dedicated management officials are ranked level 1 stipend, are considering raising the wage level when ensuring the following conditions: a) has time to hold ranks 1 from 3 years upwards.
b) complete missions annually according to the criteria specified by the Government.
c) not violate the regime of liability in accordance with labor law.
d) Not in the time being enforced discipline.
2. Companies report under the authorized decentralized management review, decided to raise the wage level for management officials who are dedicated enough to the conditions specified in paragraph 1 of this article.
Article 5. Rated the company as the basis for salary arrangements 1. Economic class economic Class are applied to the parent company of the State's economy because the Prime Minister decided to convert, established.
2. Special Corporation Class a) special Corporation Class applied for:-the company is switching from the Corporation, the State company has rated the special Corporation according to the decision of the Prime Minister.
-The company was transformed from the Corporation, State-owned companies has been the Prime allows the stacking of salary or salary ranked applied according to the particular Corporation class.
The parent company in the parents-subsidiary due to the Prime Minister decided to establish sufficient conditions: + Keep a key role in the economy.
+ The State capital from 1,000 billion, profit from 100 billion or more, the State budget from 100 billion or more.
+ There from 10 units members (including members of the independent accounting and accounting).
The company enough conditions then have text recommended to owner comments with the Ministry of labor, invalids and Social Affairs and the Ministry of Finance reported the Prime Minister to review the decision.
b) rearrange the particular Corporation class:-the company has been rated a special Corporation under the decision of the Prime Minister does not have to rearrange the particular Corporation class.
The parent company in the parents-subsidiary due to the Prime Minister decided to establish conditions in art. 2 of this, after 3 years from the day rated special Corporation and the company has been the Prime allows wage or salary ranked wield ranked according to the particular Corporation class after 3 years from the date of this circular contains enforceable, must review the ratings Of special companies, salary and wage arrangements applied according to the particular Corporation class according to the conditions in point a above and have written a proposal to unify the owners ideas with Ministry of labor, invalids and Social Affairs and the Ministry of Finance reported the Prime review decision.
3. Corporation and equivalent Class a) Corporation and equivalent Class applied for:-the parent company is switching from State Corporation or new Corporation is established.
The parent company was transformed from a State company have been the Prime or the State administration under the authority that allows a wage or salary ranked wield ranked according to Total company class.
The parent company in the parents-subsidiary conditions: + State capital from 700 billion; Profit from 70 billion; Submit the State budget from 70 billion or more.
+ There from 5 members (including members of the independent accounting and accounting).
The company enough conditions then have text suggest the owner considered, decided after comments with the Ministry of labor, invalids and Social Affairs, the Ministry of finance.
b) rearrange the rank Corporation: the parent company is switching from State or corporation established new company is then not ranked according to Total company class.

The parent company in the parents-subsidiary conditions in point a of Paragraph 3 of this article, after 3 years from the day rated Corporation and the company has been managed by State agencies the authority to allow stacking of salary or salary ranked according to the Total class uses the company after 3 years from the date of this circular have the effect , must review the ratings Of the company, salary and wage arrangements applied under the rank Of the company under the conditions in point a above and have the text suggest the owner considered, decided after comments with the Ministry of labor, invalids and Social Affairs, the Ministry of finance. For companies who are the Prime allows wage or salary ranked wield ranked according to the Total class the company owner after comments with the Ministry of labor, invalids and Social Affairs, the Ministry of Finance reported the Prime Minister to review the decision.
4. Corporate Class I, II, III a) Corporate Class I, II, III are applicable to the rest of the company (in addition to the company as defined in paragraph 1, 2 and 3 of this article), ensuring the conditions, standard rated by the Ministry of labor, invalids and Social Affairs, the Ministry of Finance issued.
b) standard conditions and rated the company temporarily follow rules and guidelines in circular No. 23/2004/TTLT-BLDTBXH-BTC dated 31 August 2005 of the Ministry of labor, invalids and Social Affairs-Ministry of finance guide rated and ranked the salaries for professional members of the Management Board , Director General, Director, Deputy Director, Deputy Director, Chief Accountant of State company until the new rules. For companies not yet eligible to rated or that are using the standard ratings of other professions to build standard, reports owner to submit the Ministry of labor, invalids and Social Affairs, the Ministry of finance review, decided to make the base rated company.
c) principles, the authority ranking, time ranked the company:-class based on a corresponding ranking standards with industry, the manufacturing sector, the business of the company by the Ministry of labor, invalids and Social Affairs, the Ministry of Finance issued to company class. Companies eligible under the standard corresponding to the class to report the owner decided by that class. For companies rated I then after deciding the ratings, the owners send rated on the Ministry of labour, invalids and Social Affairs, the Ministry of finance to monitor, check.
-After 3 years (36 months round) from the date of the decision, must rearrange the corporate class. Ago 2 months due to folded, the company must report the owner decided to rearrange. For companies not yet rated or has been rated but due to folded without reporting the owner decided to rank as a rule, the only company management officials are arranged according to salary class III company.
5. the rating profile, folded the profile class rated or folded back, rated use class rank the company wage prescribed in clause 2, Clause 3 and clause 4 Article 5 this circular, including: a) The text of the proposal rated or folded back, rated use class rank-wage companies.
b) reported the specific presentation of targets under the conditions prescribed for the ranking.
c) a copy of the financial report 2 years ago and plan to recommend rated or ranked.
d) speaking the data on the target under the condition to rated according to standard rules.
Article 6. Transfer of salary the company class ranked change 1. When the company changed class or management officials who are dedicated to changing position, they must transfer the folded back wages for employees who are dedicated to management by the company or class position, take on the new job, do not reserve the salary according to the former position or class.
2. The transition arrangements for wage employees who are dedicated to management when the company changed class or professional management officer responsible for changing the position or appointment made under temporary new regulations and guidance in circular No. 23/2004/TTLT-BLDTBXH-BTC dated 31 August 2005 of the Ministry of labor, invalids and Social Affairs-the Finance Ministry until the new rules.
Section 3 MANAGING salaries, REMUNERATION, bonuses for EMPLOYEES of MANAGEMENT article 7. The principles identified, pay, remuneration, bonus 1. Salaries for the staff of dedicated management are identified and pay tied to performance, business, management, results or operating control and have control of the level of the most. For the case of the Chairman of the Board members are dedicated or dedicated company President and ceo or Director shall only receive the salary of a highest title.
2. the remuneration for non-management employees are dedicated in the company are in work and working time. The level of remuneration determined by the company, but does not exceed 20% of the salaries of staff of dedicated management respectively. No company members dedicated Board members, dedicated controllers, the remuneration of the members of the Council members who are dedicated, not dedicated controllers are calculated compared to the salary of the Deputy Director, the Deputy Executive Director; remuneration of the Chairman of the company dedicated not compared to the salary of the Director General, the Director.
3. for management officials at the company are elected to represent shares in the company, other business, the company's compensation, other entrepreneurs charged was filed on the company. Board member or President of the company decided to pay according to the degree of completion of the tasks according to the statutes of the company, but must not exceed 50% of the actual salary levels enjoyed in the company. The remainder (if any) are other income accounting company.
4. To fund the salary, remuneration of officials is determined according to the year, with a separate fund, the salary of the employee. Based on the salary Fund, compensation plan defined by the company, management officer monthly advance and 80% of the amount of salary, remuneration provisional for that month; of the remaining 20% to be paid on the settlement and the end of the year. Fund salaries, remuneration of management accounting officer on the price or the cost of doing business and into a separate category in the annual financial report of the company.
5. Management's bonus is determined by the corresponding year with production efficiency, business, results management, administration or control, was charged last year in part on, the rest is paid after the end of the term.
6. To fund the salary, remuneration planning, fund salaries, remuneration, bonus Fund implementation of management by the company officials determined by regulations of the Government and the guidance in this circular; Fund salaries, remuneration, bonus Fund implementation of management officials to process the owner approval before implementation.
7. Salary, bonus, remuneration of controllers to determine in accordance with this circular, the company must submit the quote for the owner (or the Ministry of finance for the Financial Comptroller in State economic group) to form the General Fund to pay for controllers as follows: a) the salary Fund the overall remuneration, pay for controllers to not exceed the total amount of salary, remuneration of controllers to do companies identify and extract filed for the owner (or the Ministry of Finance).
b) Fund salaries, remuneration is paid out each year, associated with the degree of completion of the assigned task of the inspectors under the regulations of the owner (or the Ministry of Finance) Regulations:-complete the tasks then the salary, remuneration is entitled to rise, but not to exceed 1.3 times salary remuneration of controllers, because the company has extracted the file.
-Complete the tasks then the salary, remuneration by salary, remuneration of controllers was quoted by the company filed.
-Do not complete the task, the salary, the remuneration reduced, but not lower than 70% salary, remuneration of controllers was quoted by the company filed and the salaries of controllers who are dedicated to the lowest salary level by the regime in clause 1, article 3 of this circular.
c) General bonus Fund is paid in part to the end of the year, the rest to pay after the end of the term as defined in article 11 of this circular.
Article 8. Salary Fund, compensation plan the company identify, decided to fund the salary, remuneration plan and advance salary, remuneration for management officials as follows: 1. the wages Fund planning of management officials dedicated a) salary Fund plan is determined on the basis of the number of officials who are dedicated to the plan and the average salary of the plan.
b) average salary to determine the salary fund plan are based on the basic wage specified in Appendix No. II attached to Decree No. 51/2013/ND-CP on May 14, 2013 the average properties of the Government officials responsible for the management of the company (hereinafter referred to as the basic wage) and planned production business, compared with production targets, the business practices of the adjacent five years ago are as follows:-the company of conservation and development in the State capital, profits and higher labor productivity made last year of adjacent then the average salary maximum plan by 1.5 times basic salary.
-Conservation and development companies state capital, profits and productivity by implementing year adjacent to the average salary of the plan the maximum basic salary.
-Conservation and development companies state capital, profit and productivity is lower than the previous year's implementation of adjacent then the average salary of the plan is lower than the basic wage.
-The company has no profits or losses, the average salary of the plan the maximum salary mode prescribed in clause 1, article 3 of this circular.
2. Fund remuneration of management officials plan no dedicated Fund compensation plan is determined on the basis of the number of non-professional management officer responsible for the planning and the level of remuneration as defined in clause 2 article 7 of this circular.
3. Advance salary, remuneration a) based on the salary Fund and the compensation fund of the plan, the company advance salary, remuneration for officials under the provisions of paragraph 4 Article 7 of this circular.

b) for pay, remuneration of controllers, extract company, moved to the owner (or the Ministry of finance for the Financial Comptroller in State economic group) to advance to the controllers.
Article 9. Salary Fund made of dedicated management officials 1. Salary Fund made of dedicated management officer is determined according to the following formula: Vthqlct = Lqlct x TLbqth x 12 (1) of which:-Vthqlct: salary Fund made of dedicated management officials.
-Lqlct: the number of employees who are dedicated to management practice average calculated by month.
-TLbqth: the average salary of the officials who are dedicated, determined according to the provisions in paragraph 2 of this Article.
-12: the number of months in the year, the new company established the computer according to the total number of months actually works.
2. the average salary level of implementation is determined on the basis of the average basic salary by month, tied to the increase (or decrease) the production norms, business done during the year compared to the previous year's implementation of adjacent as follows: a) the company ensure conditions: conservation and development capital; Filed under budget rules; profits made in higher profits made last year and the average labour productivity does not decrease compared with the previous year's implementation of adjacent then the average salary level of implementation is determined as follows: TLbqth = TLcb + Hln x TLcb (2) of which:-TLbqth: the average salary Level of implementation.
-TLcb: basic salary calculated according to point b, paragraph 1 article 8 of this circular.
-Hln: wages increase more than the basic salary tied to the increase in profit as follows: + for profitable companies made in the year under 500 billion: the case of the profit made in the year compared to the previous year's implementation of adjacent increase under 5%, then the maximum calculated by Hln 0.3; gains made in the year compared to the previous year's implementation of adjacent increased from 5% to under 7%, then the maximum calculated by Hln 0.4; gains made in the year compared to the previous year's implementation of adjacent increased from 7% and over, Hln is calculated the maximum 0.5.
+ For profitable companies perform in the years between 500 billion and over: the case of the profit made in the year compared to the previous year's implementation of adjacent increase below 3%, then the maximum calculated by Hln 0.3; gains made in the year compared to the previous year's implementation of adjacent increased from 3% to below 5%, then the maximum calculated by Hln 0.4; gains made in the year compared to the previous year's implementation of adjacent increase of 5% over the maximum calculated by Hln 0.5.
The case of the company ensure the conservation and development of the State capital; Filed under budget rules; the profits made in the previous year's execution higher than adjacent, but the average labor productivity (after the exclusion of objective factors as prescribed) is lower than the previous year's implementation of adjacent then after determining the average salary levels follow the formula (2) the company must reduce the deducted wages according to the principle of : every 1% reduction average labor productivity made in the year compared to the previous year's implementation of adjacent then the reduced 1% average salary made by the officials. The average labour productivity is defined according to the guidelines in annex I attached to circular No. 18/2013/TT-BLDTBXH dated 9 September 2013 of the Ministry of labor, invalids and Social Affairs Guide make labor management, salary and bonuses for workers in limited liability company a member owned by the State.
b) secured enough company conditions: conservation and development capital; Filed under budget rules; gains made in the year by the profit made by five adjacent before then the average salary level is done by the average basic salary by month.
Against the company made the product, public service or order by the State companies operating not for profit when determining the average salary level is done according to the rules mentioned above, the company was the target of profit made by the target volume of products , mission, services performed, in which the volume of the product, the service, the tasks performed are not lower than the previous year's implementation of adjacent then the average salary level is done by the basic wage.
c) profit the company made in the year is lower than the profit made by five adjacent front then the average salary level of implementation is determined as follows: TLbqth = TLcb-TLln (3) of which:-TLbqth: the average salary Level of implementation.
-TLcb: basic salary calculated according to point b, paragraph 1 article 8 of this circular.
-TLln: pay reduced profit, calculated according to the following formula: (4) Pth and Pthnt: the profits made during the year and the profit made years ago adjacent.
The average salary level is done after the computer according to the formula (3) lowest guaranteed by 1.2 times the average salary levels according to the mode specified in clause 1 of article 3 of this circular.
d) the company no profit, then depending on the level of implementation of the target business, production duties during the year compared to the previous year's implementation and comparison with the plan, the average salary level of implementation is determined by the lowest average salary levels according to the mode and the most high does not exceed 1.2 times the average salary level according to the specified mode in paragraph 1 of article 3 of this circular.
corporate hole) then the average salary level is done by the average salary levels according to the mode specified in clause 1 of article 3 of this circular.
3. When determining the level of the average salary made from 2014 onwards under the provisions of point a and point b, paragraph 2 of this article, the case of conservation and development companies state capital; Filed under budget rules; profit made profit higher than the previous year's implementation of adjacent to the company specified in point a or the profit made by the profits made last year of adjacent or mass product, the service, the tasks performed are not lower than the previous year's implementation of adjacent to the company specified in point b the average salary, which made lower than the average salary of the previous year, the adjacent is calculated by the average salary of the previous year of adjacent.
4. When determining the salary Fund and the average salary level is done according to the provisions of paragraph 1 and Paragraph 2 of this article, the company eliminated the objective factors influencing the profit made, including: a) the State has decided to intervene to stabilize the market, the enterprise income tax incentives , increases or decreases in the State capital, demanding increased depreciation to capital fast recovery.
b) the company made the product, service or bid management pricing water, made the social security program as prescribed by the Government; to receive or transfer the right to represent the State capital owners with respect to the business restructuring under the direction of the Prime Minister; the new investment, expand production and trading. As for the lottery business, the company eliminated the difference (higher or lower) the actual compensation during the year compared to the previous year's implementation of adjacent.
The exclusion of objective factors mentioned above is done according to the principle: the profits were affected by objective factors must be the amount and calculated by specific data; the objective factors increase more profit they must reduce the increased profit, excluding the objective factors reduce profit shall be reduced to the profit part plus the target profit made as a base to determine the average salary level of implementation.
5. The company defines the rest of the wages Fund officials who are dedicated to the following: a) the remaining salary Funds is determined on the basis of the salary Fund to implement the provisions of paragraph 1 and Paragraph 2 of this Article and the salary fund already advance to management officials specified in article 8 of this circular. Where did advance and salary funds beyond the performed then the dedicated management and staff of the company must reimburse the salary portion spent in the years beyond.
b) for pay rest of the controllers who are dedicated, determined company, moved to the owner (or the Ministry of finance for the Financial Comptroller in State economic group) to pay for controllers. The case has been to extract, moved beyond fund salaries made by controllers, the controllers and the owner must reimburse the company in years.
Article 10. Fund the remuneration practices of non-management employees are dedicated to 1. Fund the remuneration practices of non-management employees are dedicated to be calculated on the basis of non-professional management officer responsible for the fact at the time of the year, working time, wage level made of dedicated management officer and the rate of remuneration determined by the company under the provisions of clause 2 article 7 of this circular.
2. The base remuneration funds made provisions in Clause 1 of this article and remuneration funds deposited for non-management employees who are dedicated to the provisions of article 8 of this circular, the company determines the remuneration of the remaining part. Where did advance and remuneration Fund beyond the performed the management officials who are dedicated to the company and not have to reimburse the remuneration part spent in the years beyond.
3. for the remaining compensation of control staff not dedicated, determined company, moved to the owner (or the Ministry of finance for the Financial Comptroller in State economic group) to pay for controllers. The case has been to extract, moved beyond the remuneration Fund made by the controllers to controllers and the owner must reimburse the company in years.
Article 11. Bonus Fund of officials 1. Annual bonus Fund of dedicated management officials and is not dedicated to follow the Government's rules on state capital investment in the business and financial management for enterprises by the State holds 100% of the Charter capital and the instructions of the Ministry of finance.

2. bonus Funds prescribed in paragraph 1 of this article, every year is 90% to year end bonus associated with production efficiency, the business and the level of evaluation criteria complete missions for officials under the provisions of the Government on financial monitoring, performance evaluation public financial information, for the enterprise by the State as owners, the instructions of the Ministry of finance and the regulation of bonus to employees of the company's management.
3. the remaining bonus (10% annual bonus Fund) was established to fund the prize money terms, used to reward at the end of the term according to the degree of completion of the tasks both in terms of individual officials as follows: a) the year in case the terms are fulfilled, completed the mission management officers are entitled to the bonus from the bonus Fund mission States.
b) case during his term, one year does not complete the task, the only management officials are entitled to 50% of the bonus from the bonus Fund.
c) case during his term, there were two years or do not complete the task, the officials are not entitled to the bonus section from the bonus Fund.
Part of the remaining term of bonus Fund at point b and c above are on the other income of the accounting company.
The term to define the term of bonus Fund officials are in the term of the President of the Council members (or President of the company). The case of the beginning of the term of the President of the Council members (or President of the company) before July 1, 2013, the terms are calculated for the remainder of the term.
4. for the control of staff bonuses, company identification, transfer to the owner (or the Ministry of finance for the Financial Comptroller in State economic group) to pay for controllers.
Article 12. Pay, remuneration, bonus 1. Salary, wages, bonuses paid to management officials are made according to the Statute pay, remuneration, bonus rules for corporate management officer.
2. Regulation of pay, remuneration, bonus rules for employees by the management company in accordance with the law, ensure democratization, transparency, publicity, tied to the level of contribution to the efficiency of production, business, management, operating results, responsibilities of the management officers.
3. When constructing wage regulation, remuneration, bonus rules for officials to have the participation of the Executive Board of the Union and the company are of the opinion the owner's approval before implementation.
4. Based on the salary Fund, remuneration, bonus pay, regulation implementation, remuneration, bonus rules for management officials, the company pays wages, remuneration, bonuses for each management officials. For the controllers to the salaries, wages and bonuses due to the owner (or the Ministry of finance for the Financial Comptroller in State economic group) decided pursuant to article 7 of this circular.
Item 4 IMPLEMENTATION RESPONSIBILITY article 13. Responsibility of the Board member or President of the company 1. The decision to move the salary arrangements for dedicated management officials in the Authority appointed by the Board of the wage coefficient officials dedicated in annex I attached to Decree No. 51/2013/ND-CP on May 14, 2013 of the Government; report the owners decided to move the salary arrangements for staff of dedicated management appointed under the authority of the owner.
2. The first quarter of every year, the direction Of the Director or Directors determine the salary Fund, compensation plans the Board member or President of the company decided; the decision to advance salary, remuneration for management officials.
3. report the owner, at the same time send controllers to salaries, remuneration, bonuses according to the form of 1, 2, 3, 4 and 5 attached to this circular are as follows: a) at the latest on 15 January each year, determine the Fund salaries, remuneration, bonus made years ago of officials associated with the production criteria business, undertake to report the owner approval. The report identified the Fund salaries, remuneration, bonuses to captions about the construction base salary, according to figures form the number 1.
In the process of reviewing, building the annual financial report of the company, in case of change of the production norms, business done, then identify and report the owner and approved adjustment fund salaries, remuneration, bonuses made the year before at the latest on 1 March of every year.
b) at the latest on 31 March each year, reported the determination of salary Fund, compensation plans of the company according to the form number 2; report the salary, perks, bonuses and monthly average income of previous years of each of the employees governed by the form number 3 and the situation of currency, payment, pay compensation years ago for dedicated management officials are elected representing shares in the company, other business under the form of 4.
c) at the latest on 30 July each year, reported the implementation of salary Fund, an advance of salary associated with production targets, the business of first 6 form No. 5.
For the parent company-State economic Corporation, the parent company of special class Corporation, Vietnam Airport Management Corporation, Vietnam airports Corporation, the Corporation secured the Northern maritime safety, ensuring the safety of maritime South and the Postal Corporation Vietnam , when reporting the owner then sends the Ministry of labor, invalids and Social Affairs to follow up, monitor.
4. Construction of the Statute pay, remuneration, bonus rules for management officials and owners report before implementation.
5. Implement pay, remuneration, bonus for employees, according to the Statute pay, remuneration, bonus regulation of the company.
6. Identify the pay, remuneration, bonuses for controllers under the provisions of this circular and the excerpt for the owner to pay tied to the level of accomplishment of mission control.
7. building regulations, reviews the level of completed missions and wage decisions are affecting management officials are elected representing shares in the company, other business.
8. Providing the documents, reports related to the implementation of the regime of salary, remuneration, bonus when inspectors required; review the content control member recommendations (if any) to steer modified, adjusted in accordance with the regulations.
9. At the latest on 31 March each year, the public notice on the electronic information page (Website) of the company on wages, remuneration, bonus and monthly average income of previous years of each of the officials.
Article 14. The responsibility of controllers to 1. Review, test, monitor and periodically report the owners made the responsibility of the Board member or President of the company, the Director General or directors of government regulations and the provisions of this circular.
2. Proposed Board member or President of the company directed to edit, adjustment if the incorrect content discovery stipulated in the process of reviewing, check. Case Board member or President of the company not to make the report to the owners know to promptly handle.
3. Make reviewing, appraising the determination of salary funds made to report the owner within 15 days from the receipt of the report of the Board of directors or President of the company. Controllers are responsible for the accuracy, the integrity of the evaluation report.
Article 15. Owner's responsibilities 1. Organizations deploy and guide the implementation of salary regime, remuneration, bonuses for officials under the provisions of this circular for the company to be assigned owner.
2. The decision to move salary arrangements for dedicated management officials in the Authority appointed by the Board of the wage coefficient officials dedicated in annex I attached to Decree No. 51/2013/ND-CP on May 14, 2013.
3. Receiving, tracking, monitoring, identifying fund salaries, remuneration planning, implementation of salary Fund, an advance of salary the first 6 months of the company; the situation of currency, payment, payment of remuneration for employees of management are elected representing shares in many companies, other businesses. Cases detected the determination of salary Fund, an advance of salary is not properly regulated, then steer the company adjusted according to regulations.
4. Receive and approve the Fund salaries, remuneration, bonus Fund made years ago for corporate management officer at the latest on 31 January of every year. The case suggested companies adjust to fund salaries, remuneration, bonus Fund to implement the provisions of paragraph 3, article 13 this circular shall at the latest on the 15th of March annually to approve the Fund salaries, remuneration, bonus Fund made years ago. To fund the salary, remuneration practices of parent company management officer-economic Corporation, the owner of approval after the comments the agreement of the Ministry of labor, invalids and Social Affairs.
5. Send the Ministry of labor, invalids and Social Affairs (with the form number 6 herewith), after approval to fund the salary, remuneration, bonus Fund implementation of parent company management officer-State economic Corporation, the parent company of special class Corporation, Vietnam Airport Management Corporation , Vietnam airports Corporation, the Corporation ensures the maritime safety of the North, the Corporation secured the southern maritime safety and the Postal Corporation Vietnam to aggregate, track.
6. Receiving, reviewing and commenting on the regulation of pay, remuneration, bonus rules for corporate management officer.
7. Management, organization reviews, pay, remuneration, bonus and made the mode for the controller and the representative of capital (separate control and capital representative): a) to receive and manage account salaries, remuneration and bonuses of company controllers to extract filed; remuneration, bonuses of people representing by the company, other businesses pay to form the Fund salaries, remuneration, bonus and control Fund's General remuneration, bonus the representative's general working capital.

b) building regulation reviews controllers and regulation reviews the person representing the State as a basis for assessing the level of completed missions and pay wages, remuneration, bonus. The Statute is taken the opinion of the Comptroller and the person representing the State before issuing official.
c) to pay salaries, remuneration, bonuses for controllers; remuneration, bonuses for people representing the State. Salary, wages, bonuses of each person was associated with the degree of completion of tasks as specified in this circular.
8. At the latest on 31 May of each year, the public announcement to fund salaries, remuneration and bonus Fund, implementation of the level of salary, remuneration, bonus and monthly average income of previous years of each officer of the company on the management of electronic information page (Website) of the agency owner at the same time General according to form No. 6, 7 and 8 included herewith submitted to the Ministry of labor, invalids and Social Affairs to follow up.
9. Periodically inspect annually, supervise and responsible to the Government, the Prime Minister on the implementation of the regime of salary, remuneration, a bonus for these companies to be assigned owner.
Article 16. The responsibility of the Ministry of labor, invalids and Social Affairs 1. Perform the tasks in relation to the rights, the obligations of the owner for a limited liability company members by State owned by the Government.
2. Hosted, in cooperation with the ministries involved basic wage adjustment when the consumer price index rising from 10% or more compared to the prescribed times or adjust the base nearest to the salary fund construction company performs.
3. Join the opinion to the owner decided to fund salaries, remuneration for company management officer-economic Corporation.
4. Coordinate with owners monitoring salaries, remuneration, bonuses of employees of parent company management corporations, corporations, special class Of aircraft management company Vietnam, Vietnam airports Corporation, the Corporation secured the Northern maritime safety , The Corporation secured the southern maritime safety and the Postal Corporation Vietnam as follows: a) receiving reports determine the salary Fund, compensation plan; the implementation of salary Fund, an advance of salary the first 6 months; the determination, decided to fund the salary, the remuneration practices of the company.
b) scrutinize the determination of salaries, remuneration in the reports of the company and the owner under the provisions of the State.
c) in combination with periodic owner 6 months inspect, supervise determines the Fund salaries, remuneration, salary advance, paid by the company.
In the process of reviewing, screening, surveillance, case detection of determining fund salaries, remuneration is not properly regulated, there are comments to the owner directed the company to adjust or payment as specified.
5. Coordinated with the Ministry of finance study, formulated and issued the standard rated the company as a basis to determine the salary, the basic wage for employees under the management of the company is rated class.
6. Inspection, testing, monitoring the implementation of the provisions of this circular and the general situation of salary, remuneration, bonuses of corporate management officer and periodically report the Prime Minister.
Article 17. The responsibility of the Ministry of finance 1. Receiving and managing salaries, remuneration, bonuses for the financial controllers to do State economic corporations extract file.
2. building regulations and reviews the level of completion of the mission, pay salaries, remuneration, bonuses for the financial controllers in State economic group, after the opinion of the Ministry of labor, invalids and Social Affairs.
3. In coordination with the Ministry of labor, invalids and Social Affairs research, build and issued standard rated the company as a basis to determine the salary, the basic wage for the employees of company management.
Section 5 ENFORCEMENT PROVISIONS Article 18. Effect 1. This circular effect since 25 October 2013.
2. Circular No. 27/2010/TT-BLDTBXH dated 14 September 2010 of the Ministry of labor, invalids and Social Affairs Guide to perform the labor, management salaries, remuneration and bonuses in the limited liability company a member owned by the State; Circular No. 01/2007/TT-BLDTBXH DATED 4 October 2007 of the Ministry of labor, invalids and Social Affairs guide implementation of Decree No. 141/2007/ND-CP dated 10 September 2007 the Government's salary mode for the parent company owned by the State and the companies in the economic group; Circular No. 08/2004/TT-BLDTBXH on October 5, 2005 of the Ministry of labor, invalids and Social Affairs guide implementation of Decree No. 207/2004/ND-CP on December 14, 2004 of the Government regulating the regime of salary, bonus and modes of liability for Board members , General Director, Director of the State company and the previous provisions contrary to the provisions of this circular in force from the date of this circular are enforceable.
3. The provisions of this circular is applicable from May 1, 2013. Salary Fund made in 2013 of officials who are dedicated to is determined by the 2nd stage (from January 1 to April 30th and from October 5 to December 31) following the instructions in annex I attached to this circular.
4. In addition to fund salaries made calculated according to the formula (1), the officer administered in some specific industries still enjoy safe bonus Fund as defined in decision No 234/2005/QD-TTg dated 26 September 2005, decision No. 43/2012/QD-TTg on October 12, 2012 of the Prime and the circulars of the Ministry of labor, invalids and Social Affairs The Ministry of finance.
5. The company continues to make the level of money spent on a meal in between c.a. for officials not to exceed 680,000 VND/person/month. Implementing the diet between ca according to the instructions in circular No. 03/2008/TT-BLDTBXH DATED October 15, 2008 by the Ministry of labor, invalids and Social Affairs Guide made the diet between ca in State companies.
Article 19. Applicable to the company, other organizations and persons representing the State's 1. The parent company-military telecommunications corporations continue to apply the provisions of Decree No. 65/2010/ND-CP on July 29, 2011 of the Government make salary management pilot for the parent company-military telecommunications Corporation in the period 2011-2013 and circular No. 26/2011/TTLT-BLDTBXH-BQP on November 12, 2012 of the Ministry of labor, invalids and Social Affairs , The Department of Defense to determine wages in 2013.
2. The institutions, the unit currently applied as salary mode of State companies or limited liability companies a member owned by the State under the provisions of State agency authority, limited liability company a member due to the parent company in article 1 of this circular do the owners make labor management , salary, bonus for employees governed by the provisions of this circular and other documents prescribed by the Government, the Prime Minister.
3. Who are the owner elected to represent shares in companies whose shares, capital of the State, working under part-time mode, no dedicated participation in management, the company has operating capital contributions, stock, if the company has a stake, equity compensation After receiving the bonus, the bonus, compensation, payable capital representative for owners to form mutual funds, on the basis that the owner pay for representatives of capital associated with the degree of completion of assigned tasks according to the principle as prescribed for controllers in item 7 article 7 of this circular.
Article 20. Responsibility 1. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities are responsible for directing, urging, checking, monitoring, the company performed as prescribed in this circular.
2. Board member or the President of the company's parent company in article 1 of this circular, based on content management, salary, bonus in this circular to the governing labour, wages, bonuses for employees of management limited liability company a member due to the parent company as owners.
3. Political Organization, social-political organizations consider and decide the application of the provisions of this decree with regard to management officials limited liability company a member by themselves as owners.
4. The organs, the organization is representing the State in joint stock companies, which dominates the State's representative which direction base on some of the content provided in this circular, taking decisions or recommendations with the Board, the Board members to decide on the salary mode , remuneration, bonuses for employees of management companies that have shares, which dominates the State's to suit the actual conditions and ensure the General management of the State.
In the process if there are obstacles, suggest the Agency, organization, the company reflects on the Ministry of labour, invalids and Social Affairs to timely additional instructions./.