Circular No. 104/2013/tt-Btc: Guide To Identify The Needs, The Source And Method Of The Genus Make Adjustments According To The Base Salary Of Decree 66/2013/nd-Cp On 27/6/2013, Government Regulators.

Original Language Title: Thông tư 104/2013/TT-BTC: Hướng dẫn xác định nhu cầu, nguồn và phương thức chi thực hiện điều chỉnh mức lương cơ sở theo Nghị định số 66/2013/NĐ-CP ngày 27/6/2013 của Chính phủ, điều chỉnh trợ ...

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FINANCE MINISTRY
Number: 104 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, August 2, 2013

IT ' S SMART

The guide determines the needs, sources and methods that implement the adjustment.

the base salary by the Digital Decree 66 /2013/ND-CP June 27, 2013 of the Government,

The pension adjustments to the township staff have taken part in the decree.

number 73 /2013/NĐ-CP July 15, 2013 of the Government

____________________

Base of Protocol 66 /2013/ND-CP The 27/6/2013 by the Government stipulated the base salary (later abbreviated as the Digital Protocol) 66 /2013/NĐ-CP);

Base of Protocol 73 /2013/NĐ-CP June 15, 2013 by the Government regulating pensions, social insurance subsidies and monthly allowance for retired township cadres (the following abbreviated as Protocol No. 1). 73 /2013/NĐ-CP);

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the State Budget Chief;

The Minister of Finance issued the Information for the identification of demand, source, and methods that implement the basis of the base salary (replacing the minimum wage) and the provision of subsidies to the township staff that took place in 2013 under the Specified Decree. As follows:

What? 1. General Regulation

1. This information provides for the identification of the needs, sources and methods of the present genus:

a) Regulatory of the base salary according to the Digital Protocol 66 /2013/ND-CP of the Government for the subjects working in the agencies, the organization, the regulation unit at Article 1 and Article 2 of this decree.

b) The fund adjuvables to those who operate not in the township level, village, population according to the regulation rate at the Digital Decree 29 /2013/NĐ-CP April 8, 2013 of the Government amended, adds some of the provisions of the Digital Protocol 92 /2009/NĐ-CP October 22, 2009 of the Government on the title, number, a number of modes, policies for cadres, civil service in township, ward, town, and others are not in charge of the township level.

c) The corrections to the township officer took a break from Decision 130-CP Decision on 20 June 1975 of the Council of Government and Decision No. 111-HSBT on 13 October 1981 of the Council of Ministers (which later wrote as an allowance for retired township cadres) regulations at the time. Number Protocol 73 /2013/NĐ-CP.

2. The base stipulated at the Digital Decree 66 /2013/ND-CP, Number Protocol 73 /2013/NĐ-CP And the regulations at this level, ministries, peer agencies, government agencies, other agencies in the Central Committee (the following are the ministries, central agencies) and UBND provinces, the central city of the Central Committee.

a) Organization, guidelines, aggregation of funding and funding for implementing the basis of the base salaries of the agencies, units, and subordinated levels; the adjustment of subsidies to the township staff has quit, regulates the allowance fund for those active. No, no, no, no, no, no.

b) Define, the source layout that regulates the base salary and the support source of the state budget (if any) to carry out the pay of new wages for cadres, civil officials, officials; subsidies for retired township staff; the allowance of those active. No, no, no, no, no, no.

What? 2. Identilocate the need for an execution of the base salary according to the Digital Decree 66 /2013/ND-CP and adjust the grant to the township officer who quit by Protocol 73 /2013/NĐ-CP

1. The total number of cadres, civil officials, officials, township cadres took a break to determine the need for funding implementation of the Protocol 66 /2013/ND-CP, number 73 /2013/NĐ-CP is the real number that was present at the time of the report (the number was present at 01/7/2013).

For the number of cadres, civil officials, officials, not exceeding the total number of commissioned compiled (or approved) jurisdiction in 2013.

For the number of people working under the contract regime, only the total number of people working under the contract regime is not dead-term in the state administration by regulation at the Digital Protocol. 68 /2000/ND-CP November 17, 2000, of the Government on the implementation of the contract of some kind of work in the state administration, the career unit (later called the Digital Protocol). 68 /2000/NĐ-CP); number of people working under the non-term contract regime in the party body, the political-social organization applicable by regulation at the Digital Protocol. 68 /2000/ND-CP (not including the contract worker in the career unit) to determine the need for funding implementation of the Digital Protocol. 66 /2013/NĐ-CP.

For the added margin in 2013 compared to the number of payroll available at the time of 01/7/2013 (if available), if the total scope of the compiled margin was granted jurisdiction (or approval) at the time of the report the need for funding increased further implementation of Parliament. Number 66 /2013/ND-CP These were compiled by ministries, central agencies and provinces, the Central Committee of the Central Committee to compile additional reporting to the Ministry of Finance to review the settlement (for ministries, central agencies) or aggregation of the need for a yearly wage. after (for the provinces, the central city).

For the number of compensors that exceed the total number of allocated authority (or approved) at the time of the report, the demand for funding implementation of the Protocol on the basis of the base salary of the number of these borders is due to the agency, the self-assured unit from other economic sources. to the provisions of the law; not aggregable in the need for the funding of implementing the Decree on the basis of the 2013 basis of the ministries, the central authority and the provinces, the Central City of Central.

The total number of granted (or approved) authority of the ministries, the Central Authority and the Provinces, the Central City of the Central Committee is similarly defined as specified in the 1.1.1, 1.1.2 point 1.1 of 1 section II. 02 /2005/TT-BTC 06/01/2005 by the Ministry of Finance on the guidance of the determination of demand, source and method of implementing wage reform on the cadres, civil officials, officials and the armed forces (later abbreviated as Digital) 02 /2005/TT-BTC ). In accordance with the expert staff, the township level is defined within the prescribed boundary in terms of Article 4 of the number of Protocol. 92 /2009/NĐ-CP October 22, 2009.

2. Demand for funding implementation of the base salary under the Digital Protocol 66 /2013/ND-CP is determined to be based on the salaries of the tranche, the rank, the office; the provision of the provisions of the prescribed regime (not to tell the salaries of work at night, overtime, and allowable allowable allowers); the fund level is allowable for those active. No responsibility at the township level, village, population according to the regulation of the United States. 29 /2013/NĐ-CP; Regime-based donations (social insurance, unemployment insurance, health insurance, union funding); the increased base wages stipulated at the United States Congress. 66 /2013/ND-CP Compared to the Digital Protocol 31 /2012/NĐ-CP according to the number of rules specified at 1 Article 2 above.

3. The need for funding implementation of the Digital Protocol 66 /2013/ND-CP of the ministries, the Central Authority and the provinces, the Central City of China including the increased funding of the implementation of the regimes, the following policy:

a) Close the health insurance for the officer ' s body, corporal officer, soldier in the armed forces of the Ministry of Defense, Ministry of Public Security;

b) The degree of responsibility for the commissioners of the 169-QD/TW of 24/6/2008 Regulation of the Secretariat; the monthly fostering regime served as a provincial commission in accordance with Regulation 3115 -QĐ/VPTW on 4 August 2009 of the Central Office. The party.

c) More activities for the General Assembly of the People's Council;

d) Support increased additional funds for non-professional activists in township, wards, towns, villages, and population due to regulation of the base wage from 1,050,000 n/month to 1,150,000 ng/month;

e) Assistance to the wages of preschool teachers, ward, town working under contract-by-number decision-making. 60 /2011/QĐ-TTg October 26, 2011 of Prime Minister;

4. The need for funding to implement the allowable, subsidi-on-wage, tranche, rank or salary of facilities issued by the competent authorities, the guidance after the 01/7/2013 period of ministries, Central and Local authorities (if any) was synthesized in the need. The funding implementation of the wage reform of 2013 and the processing of the source in accordance with the provisions of this Information.

What? 3. Identilocate source to ensure the need for funding implementation of the Digital Protocol 66 /2013/ND-CP, 73 /2013/NĐ-CP

1. The source of funding implementation of the Digital Protocol 66 /2013/ND-CP in 2013 of the ministries, the Central Authority:

a) For the state administrative agencies, the Party, the team:

-Use of a 10% savings cost regularly in 2013 has been granted jurisdiction over each organ.

-Using a minimum of 40% of the proceeds left in the 2013 regime (the rest after used to implement the Digital Protocol). 31 /2012/ND-CP, Number Protocol 34 /2012/ND-CP, Number Protocol 22 /2011/ND-CP, Number Protocol 57 /2011/NĐ-CP); for the number of services that employ 40% of the income inequality, the genus from service activity.

-The sources of wage reform in 2012 have not been used until 2013 (if any).

b) For the career units of the State and of the Party, the delegation:

-Use of a 10% savings cost regularly in 2013 has been granted a competent authority over a career unit.

-Using a minimum of 40% of the proceeds left in the 2013 mode; for the amount of service that employs 40% of the income inequality, the genus from service activity. The medical industry uses a minimum of 35% of the proceeds to follow the regime after the cost of drugs, blood, transplants, chemicals, substitution supplies, supplies of attriment should have been structured in the service price (the remainder after used to implement the prescriptions for money). pay, subside from 2012 onwards);

-The sources of wage reform until the end of 2012 have not been used until 2013 (if any).

c) The case of the prescribed sources at 1 Article 3 states above the need for the expense of implementing the Digital Protocol 66 /2013/ND-CP In 2013, under the provisions of Article 2 of this, the central budget would supplement the gap of the ministries, the central authority to ensure sufficient resources.

d) The case of derived sources 1 Article 3 states above the need for the expense of the implementation of the Protocol 66 /2013/ND-CP In 2013, in accordance with the provisions of Article 2 of this information, the ministries, the Central Authority, secure the budget for the implementation of the Census. 66 /2013/ND-CP In 2013, the remainder moved to 2014 to secure a $1,150,000-monthly basis for 12 months; it did not use the remainder of the budget for other goals.

2. The Cost of Implementing Digital Decree 66 /2013/ND-CP, number 73 /2013/NĐ-CP in 2013 of the provinces, the Central City of Central:

a) Using a minimum of 40% of the proceeds left in the 2013 mode; for the amount of service that employs 40% of the income inequality, the genus from service activity. The medical industry uses a minimum of 35% of the proceeds to follow the regime after the cost of drugs, blood, transplants, chemicals, substitution supplies, supplies of attriment should have been structured in the service price (the remainder after used to implement the prescriptions for money). pay, subdue in 2011 and 2012);

b) The use of a 10% savings cost regularly in 2013 was granted a competent authority (savings of 10% of the regular spend in 2013 increase compared to the 2012 bill after being charged with the same salary, subside);

c) 50% increase in local budget revenues (not to increase revenues from the source of land use) in 2012 than the 2012 bill delivered by the Prime Minister (for this increase, difficult local case, self-balance ratio from the source of revenue). Low local, the number increased in 2012 compared to the bill that was allocated by the Prime Minister and to the localities when the wage reform implementation had difficulties in terms of unregulation of the local budget, the Ministry of Finance would have to pay. consider specifically to determine the number of increases taken into the source of the wage reform implementation in 2013; at the same time the combined Government Prime Minister reports. The results are done;

d) 50% increase in local budget revenues (not to increase revenues from the source of land use) in 2013 compared to 2012;

e) The source of the wage reform until the end of 2012 (after having been used for the 2012 NSDP compensation) did not yet use the move until 2013 (if any).

In the case of provisions at paragraph 2 Article 3 above lower than the need for funding to implement the wage adjustment Protocol, the 2013 allowance under regulation at Article 2 of this Information, the Central budget will add the dissection to the shortlist. the provinces, the central city of the Central Committee to ensure sufficient resources.

The case of regulations at the expense of 2 Article 3 is greater than the need for funding to regulate wage adjustments, the 2013 allowance under regulation at Article 2 of this Smart, the provinces, the Central City of the Central Committee. The budget for the provisions of the provisions of the wage adjustment, the 2013 allowance; the remainder moved in 2014 to guarantee a $1,150,000-monthly basis for 12 months; it did not use the remainder of the budget for other goals.

In the case of the provinces, the central city of the Central city has a large residual after securing a demand for the funding of the wage reform on the route, then there is a report that the Ministry of Finance considers the settlement under regulation at the point of paragraph 2 Article 1, Decision Number One. 383/QĐ-TTg on 3 April 2007 by Prime Minister.

3. The amount left in accordance with the regulatory regime at paragraph 1 and paragraph 2 Article 3 states on the non-deductiable direct cost of the collection in case the collection is obtained from jobs, services invested by the State or from jobs, services, and services. It is owned by the state budget and is guaranteed by the state budget for the cost of revenue (the number of tuition fees left to the public school, etc.). The number of proceeds left to the regime that is directly minus the cost of direct service in the case of the collection is obtained from jobs, service by the State of the Investment or from jobs, the service of the state's privileged service, but has not yet been budgeted. The water guarantees the cost of the operation. Also, note some of the following points:

a) For the tuition of primary school students in public schools: 40% of the proceeds to make wage reform regimes are calculated across the entire student fee collection.

b) For tuition from training activities at the post, joint venture joint venture, other training activities of public schools: 40% of the proceeds to implement wage reform are calculated on the number of tuition fees from the activities above after the exclusion of the expenses. All right.

c) For the number of services collected, the joint venture activities and the other revenues of the career unit (in addition to the Ordination of Charge and Charge): 40% of the proceeds to perform wage reform is calculated across the entire number of the following activities. I don't know, except for the expenses involved.

4. Cost of implementation of Protocol 66 /2013/ND-CP for the employer of the labor contract regime that determines the deadline in state administration agencies, the Party agency, the political-social organization applicable under the regulation at the UN Digital Protocol. 68 /2000/ND-CP due to the agency, the self-assured unit from the state budget bill is delivered early in the year and other legal sources.

5. Cost of implementation of Protocol 66 /2013/ND-CP to the margin, the labor of the uniformed union system is guaranteed from the revenue of 2% of the union funding; not aggregable in the need for the funding of making wages, the added allowance of ministries, central agencies and provinces, the Chinese direct city. Of course

6. Cost of implementation of Protocol 66 /2013/ND-CP for the U.S. State Bank's payroll, labor, Vietnam Social Insurance, and the cadet implementation of the unemployment insurance regime is guaranteed from the source of the prescribed apparatus.

7. Cost of implementation of Protocol 66 /2013/ND-CP The government of the government, on the basis of the government's government, has been in the government, but in its own institutions, the government of the government, but in its decision to give the stock of the competent authority to have jurisdiction in the time of the unit's order in order to secure the order, the new policy to enact. (As: the tax agency, Customs, Vietnam Television, etc.) the agencies, the unit, have to make sure the funding of the new wage regime adds up to the total cost of the funds.

8. In 2014, the ministries, central agencies and local agencies continued to implement the basis of raising the wage reform as stated above to ensure a base salary of 1,150,000 per month for all year 2014; additional funding to carry out the base salary of 1,150,000. The month of 2014 (after the unit used the funds to implement the prescribed wage reform) will be deployed in the 2014 budget expenditures of ministries, central agencies and provinces, the Central City of Central.

What? 4. Report Mode on Demand and Cost of Implementation Of The Digital Decree 66 /2013/ND-CP, number 73 /2013/NĐ-CP

All ministries, central agencies and provinces, central cities (including the ministries, central agencies and provinces, the Central Committee of the Central Committee have secured sufficient resources to implement) organized, guided, censored, and aggregable. Demand, the source of funding that made the United States Congress in 2013 sent the Ministry of Finance to its slog before August 15, 2013.

(The ministries, the Central Agency sent out the demand and source report in the number 1, 3a, 3b, 3c attached; provinces, provinces, Central City) to report the demand and source reports of 2a, 2b, 2c, 2 d, 2e, 2e, 2e, 2h.1, 2h.2, 2h.3, 4a, 4a, 4b, 4c attached).

What? 5. The method of paying the funding implementation of the Digital Convisions 66 /2013/ND-CP, number 73 /2013/NĐ-CP

1. For units using a budget that has a much greater funding of funding to implement the above, actively used these sources to pay for wages, allowable, allowable subsidies for cadres, civil officials, and officials of the unit. I follow the rules.

2. For the ministries, the Central Authority, the provinces, the Central City of China has a funding source to implement the above stated resolutions above the need for the cost of execution:

a) The ministries, the central body, the provinces, the Central Committee of the Central Command, guide units and budget subordinated budgets that have a greater cost of funding than the need for the cost of the execution, actively using sources to pay additional wages for the staff. ministry, civil officials, officials, additional subsidies to the employment and allowable social cadres for those who did not specialize in the township level, village, neighborhood, and department of veterinary medicine.

b) The provinces, the central-central city that actively uses the source of local budget revenues, save 10% of the regular spending (centralized retention section) to supplement the funding for the same-level accounting units and the subordinated budget level. absence of source.

3. For ministries, central agencies, provinces, the Central City of Central City has a need for funding to implement the above-defined Declation of Municipalities in this Information:

a) To the ministries, the central body:

-On the basis of reports by the ministries, the Central Authority, the Ministry of Finance will append and inform the addition of funding to the ministries, the Central Agency is sourced enough to implement.

-After receiving the announcement by the Ministry of Finance, the ministries, the Central Agency announced the addition of funds to the units using the budget subordinated to make the salaries, subsidy, increased allowance according to the regulatory regime (after using the source for execution). Salaries, allowable, allowable subsidies that still lack the source.

-Level I reserve units have the responsibility of allocating the number of additional notifications available to the units using the budget subordinated (after using the source to make the wage, subsidy, additional subsidy by regulation that still lacks the source). The unit using the budget implementation of the cash withdrawal at the State Treasury in the number of additions added along with the proactive use of the source was left under the regime, saving 10% of the regular spending to pay for wages, subsidy, additional increases to pay. cadres, civil officials, officials of their unit according to the regulatory regime.

b) For the provinces, the Central City of Central: On the basis of reporting the needs and the funding of the provinces, the Central City of China, the Ministry of Finance will append and announce additional funding so that local resources implement the monetary reform. -Yeah

4. While waiting to be granted a competent authority, the senior budget on a pre-budget implementation of the lower-level budget has not yet guaranteed sufficient resources; for local sources with source difficulties, there is a report text to the Ministry of Finance to carry out. The funding for the local; the use of the budget used by the employer in 2013 was delivered and the revenue was left to the regime to promptly pay wages, subsidies, additional subsidies for cadres, civil officials, officials, officials, and others. Armed forces and other objects by regulation. The number of prepaid funds and the number of used is reimbursable by the amount of additional funding to make wages, the added allowance of the competent grant.

5. Accounting and accounting: The accounting, the funding decision making wage, allowable, allowable, allowable objects to the prescribed objects at this Smart implemented in accordance with the provisions of the State Budget Law and existing law documents.

What? 6. Organization to execute

1. Based on the specific situation of the agency, its locality and the regulations at this Smart, the Prime Minister of the Ministry, the Central Agency, the Chairman of the Provincial People ' s Committee, the Central Committee of the Central Committee for the Time, the report of the report to the units and The budget levels are directly aligned with the regulation of the synthesis, the Ministry of Finance reports.

2. This message has been in effect since September 20, 2013.

3. The regulatory regimes at this Smart Are implemented since July 1, 2013.

In the course of execution, if there is an entangrium, the ministries, central and local agencies have the report to the Ministry of Finance to timely review, resolve the ./.

KT. MINISTER.
Chief.

(signed)

Chief of the Army.