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Circular 74/2012/tt-Btc: Guide To Identify The Needs, The Source And Method Of The Genus Make Adjustments General Minimum Wage By Decree No. 31/2012/nd-Cp Dated 12/4/2012 Of The Government, The Regime ...

Original Language Title: Thông tư 74/2012/TT-BTC: Hướng dẫn xác định nhu cầu, nguồn và phương thức chi thực hiện điều chỉnh mức lương tối thiểu chung theo Nghị định số 31/2012/NĐ-CP ngày 12/4/2012 của Chính phủ, chế độ ...

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FINANCE MINISTRY
Number: 74 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 14, 2012

IT ' S SMART

Guidance determines demand, source, and method of food that regulates the wage level

We ' re going to have a minimum minimum 31 /2012/NĐ-CP December 12, 2012 of the Government, the State of the Public Service

According to the Digital Protocol 34 /2012/NĐ-CP April 15, 2012 of the Government, which regulates subsidies on social cadres

I ' ve been working on Decree. 35 /2012/NĐ-CP April 18, 2012 of the Government

____________________________

Base of Protocol 31 /2012/NĐ-CP April 12, 2012 of the Government rules the minimum minimum wage (later abbreviated as the Digital Protocol) 31 /2012/NĐ-CP);

Base of Protocol 34 /2012/NĐ-CP April 15, 2012 of the Government on the Auxiliary Hierarchy (later abbreviated as the Digital Protocol) 34 /2012/NĐ-CP);

Base of Protocol 35 /2012/NĐ-CP April 18, 2012 of the Government regulating pensions, social insurance benefits and monthly allowance for retired township cadres (later abbreviated as Decree No. 1). 35 /2012/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;

At the request of the Secretary of State Budget;

The Minister of Finance issued the Information Guide to determine the needs, sources, and methods that implement the general minimum wage adjustment, the employment allowance regime, and allowable adjustments to the township staff that took place in 2012 under the Decree of the United States. As follows:

What? 1. General Regulation

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

a) adjust the overall minimum wage according to the Digital Protocol 31 /2012/NĐ-CP to the state agency; the career unit of the State, the career unit of political organization, political organization-social organization; agency, unit of the armed forces; the party body, political organization-social organization and social political organization-profession; organization, organization, and organization. Social media, social organization-profession, NGOs, projects, international institutions located in Vietnam, officials, officials elected by the state to work on the state payroll and pay salaries from the state budget. pay by the State; for those who are not in charge of the township, the village, and the city, according to the provisions of the United States. 92 /2009/NĐ-CP October 22, 2009 of the Government on the title, number, a number of regimes, policies for cadres, civil officials in township, ward, town, and non-experts at the township level;

b) Implemrate of a job-level regime on the cadres, civil officials, payers or military qualifications from the state budget under the regulation of the Digital Protocol. 34 /2012/NĐ-CP;

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 35 /2012/NĐ-CP.

2. The base stipulated at the Digital Decree 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/ND-CP, The ministries, peer agencies, government agencies, other agencies in the Central Committee (the following are the ministries, the Central Agency) and the provinces, the Central City of Central, which is responsible for organizing, guiding, and aggregation of funding and funding. implement the general minimum wage adjustment, implement the employment allowance regime of the agencies, units, and subordinated levels, which regulate subsidies for the vacated township officer, which regulates the level of the allowance of non-specialized active persons at the township level. Hamlet, the neighborhood, the city, sent the Ministry of Finance in accordance with this information.

3. The ministries, the Central Agency, the People ' s Committee, the unit of the bill, the unit that uses the given responsibility budget, the source layout that regulates the general minimum wage and the support source of the state budget (if any) to carry out the details. Paying new wages, allowable services to the cadres, officials, the officials of their units, the subsidies to the left-up township, the allowance of non-professional activists in the township, the village, the city, and the regulations at the regulations. Come on.

What? 2. Identilocate the need for an implementation of the general minimum wage adjustment under Decree No. 31 /2012/ND-CP, implement the Public Service hierarchy in accordance with the Digital Protocol 34 /2012/NĐ-CP , adjust to the grant for the township officer who quit by Protocol 35 /2012/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 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/NĐ-CP is the real number that was present at the time of the report (the number was present at 01/5/2012) and did not exceed the total number of allocated authority granted (or approved) jurisdiction in 2012.

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. 31 /2012/ND-CP, number 34 /2012/NĐ-CP.

For the added margin in 2012 compared to the number of payroll available at the time of 01/5/2012 (if available), if the total scope of the compiled compaction was granted jurisdiction (or approval) at the time of the report the need for increased funding was made available. Number Protocol 31 /2012/ND-CP, number 34 /2012/NĐ-CP In 2012 of this compilation, the Central Committee and the Central Committee, the Central Committee of the Central Committee for the Treasury to review the resolution or aggregate into the need for the funding of the next year's wages.

For the number of compensors that exceed the total number of allocated authority (or approval) at the time of the report the need for the funding to implement the Decree on minimum wage adjustment and the work-secondary provision of the number of these borders due to the agency, the self-assured unit. told from the funding sources by law; not aggregate into the need for funding to implement the provisions of minimum wage regulation and the 2012 annual provision of ministries, Central agencies, and 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 of the Government; the number of non-specialized activists in the township level, hamlet of the population is determined by regulation at Article 13 and paragraph 3 Article 19 The number of Protocol 92 /2009/NĐ-CP October 22, 2009, Decree 73 /2009/NĐ-CP July 7, 2009, and Decree No. 58 /2010/NĐ-CP June 1, 2012.

2. The need for funding to implement minimum wage adjustments by digital decree 31 /2012/NĐ-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 wage of employment at night, overtime, and allowable allowable allowable subpayments); regime donations (social insurance). conference, unemployment insurance, health insurance, union funding); the general minimum wage increase in regulation at the United States-based decree. 31 /2012/NĐ-CP Compared to the Digital Protocol 22 /2011/NĐ-CP according to the number of rules specified at 1 Article 2 above.

3. The demand for funding implementation of the Public Protocol 34 /2012/NĐ-CP This is defined at the same level as a quota, in order to the rank of a tranche, a level with the rank of office and a subordinate of the seniority (if any) or the rank of a military rank under the number of rules specified at 1 Article 2 above and general aggregate in the need for business. Number of Protocol 31 /2012/NĐ-CP There are two of these two things.

The need for the funding to implement the employment hierarchy on the subject working under the labor contract regime in the state administrative body stipulated at the UN Digital Protocol. 68 /2000/ND-CP; subjects working under the labor contract regime in the Party agency, the political-social organization applicable by regulation at the UN Digital Protocol. 68 /2000/ND-CP: Only aggregation of the demand for a job-level implementation of a working contract with a non-term labor contract is not limited to the cost of the budget implementation. 31 /2012/NĐ-CP This Article 2 Article 2 of this Article 2 (not aggregable, the need for a job requirement to do a job-dependent on the employer by the contract of the labor contract determines the term in the need for a budget implementation). 31 /2012/NĐ-CP There are two of these two things.

4. The need for funding implementation of the Digital Protocol 31 /2012/NĐ-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:

-Policy for cadres, civil officials, officials, and salaries in the armed forces of the armed forces in the region with economic-social conditions are particularly difficult under the Digital Agenda. 116 /2010/NĐ-CP December 24, 2010 of the Government;

-The seniority regime for the teacher by the digital decree 54 /2011/NĐ-CP July 4, 2011 of the Government;

-A career-based preferable subtitle regime, the official in the public health facilities by decree of the number of countries. 56 /2011/NĐ-CP July 4, 2011 of the Government;

-Party business subsystem, political-social unions-by regulations at the 13-TB/TW issue of March 28, 2011 by the Ministry of Political Affairs and Guidemers 05-HD/BTCTW on 1 July 2011 of the Central Organization Board;

-The sub-modes for the commune according to regulation at the Digital Protocol 73 /2009/NĐ-CP 07/09/2009 of the Government;

-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;

-The regime of responsibility for the commissioner level 169-QĐ/TW on 24/6/2008 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.

-More activities by the General Assembly of the People's Council;

-Support of a two-thirds increase in deflation between a minimum wage of $1,050,000 a month from a minimum wage of 830,000-a-month to perform a regime for non-experts in the township, ward, town, village, population. By the way,

-Support for the wages of preschool teachers, the ward, the town works under a contract-determined contract. 60 /2011/QĐ-TTg October 26, 2011 of Prime Minister;

-Pay for the medical staff in the border.

-The subsidy regime, the subsidies to the prescribed self-defense militias at the Digital League. 102 /2010/TTLT-BQP-BLTBXH-BNV-BTC 02/8/2010 of the United Nations Defence; Labor, Trade and Social Affairs; Interior; Finance;

-The sub-level of the village health;

-The auxiliary regime for the township-level veterinary worker according to Public Affairs 1569/TTg-NN on October 19, 2007, of the Prime Minister.

5. The need for funding to implement the allowable, allowable allowance on salaries, tranche, rank or minimum wage issued by the competent authorities, guided after the 01/5/2012 period of ministries, central and local agencies (if any) are aggregable in need. The budget for the implementation of the 2012 wage reform 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 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/NĐ-CP

1. The source of funding implementation of the Digital Protocol 31 /2012/ND-CP, number 34 /2012/NĐ-CP in 2012 of the ministries, the Central Agency:

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

-Use of a 10% savings spend regularly in 2012 was granted jurisdiction over the individual organs (savings of 10% of the regular expenditure in 2012 increased from the 2011 bill after being calculated on the same side by salary, sub-government). Number Protocol 22 /2011/ND-CP, Number Protocol 57 /2011/NĐ-CP);

-Using a minimum of 40% of the proceeds left by the 2012 regime (the rest after used to implement the Digital Protocol). 22 /2011/ND-CP, Number Protocol 57 /2011/NĐ-CP);

-The sources of wage reform in 2011 have not been used until 2012 (if any).

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

-Use of a 10% savings cost regularly in 2012 was granted the right to hand over each career unit (savings of 10% of the regular spend 2012 increase compared to 2011 accounting after being charged in the same salary, women). level);

-Using a minimum of 40% of the proceeds left in 2012 alone; the health sector is 35%, after the cost of drugs, blood, transplants, chemicals, substitution supplies, consumer goods, increased funding to carry out the permanent level of secondary, surgical supplies, the procedure of the medical examination facility, the prescribed treatment at the number decision 73 /2011/QĐ-TTg December 28, 2011 compared to Decision No. 155 /2003/QĐ-TTg July 30, 2003 by the Prime Minister (the remainder after being used to implement the Pension Decree, subdue in 2011 onwards);

-The sources of wage reform until the end of 2011 have not been used until 2012 (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 31 /2012/ND-CP, number 34 /2012/NĐ-CP In 2012, in accordance with the provisions of this Article 2, the central budget would add the gap to 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 31 /2012/ND-CP, number 34 /2012/NĐ-CP In 2012, in accordance with the provisions of Article 2 of this information, the ministries, the Central Authority, are self-assured, the funding for the implementation of the International Protocol. 31 /2012/ND-CP, number 34 /2012/NĐ-CP 2012; the remainder to make the new wage regime increase as the State continues to enact; not use the remainder of the funding for other goals.

2. The funding source makes numerical resolutions 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/NĐ-CP in 2012 of the provinces, the Central City of Central:

-Using a minimum of 40% of the proceeds left in 2012 alone; the health industry is 35%, after the cost of drugs, blood, transplants, chemicals, alternative supplies, consumer goods; increased funding to implement a permanent, surgical substandard, the procedure of the medical examination facility, the prescribed treatment at the number decision 73 /2011/QĐ-TTg December 28, 2011 compared to Decision No. 155 /2003/QĐ-TTg July 30, 2003 by the Prime Minister (the remainder after being used to implement the Pension Decree, subdue in 2011 onwards);

-Use of a 10% savings cost regularly in 2012 was granted a competent authority (savings of 10% of the regular spend in 2012 increased from the 2011 bill after being charged with the same salary, subside);

-50% increase in local budget revenues (not to increase revenues from the annuation of land use) in 2011 than the 2011 accounting (for this increased source, difficult local cases, the self-balance ratio from low local revenues, the increase in income). In 2011 compared to the bill that was allocated by the Prime Minister and to the local government when implementing wage reform was difficult due to unregulation of the increase between the local budget levels, the Treasury Department would consider specifically to determine the amount of money. rose to the source of wage reform in 2012; the general consensus reported the Prime Minister's results.

-50% increase in local budget revenues (not to increase revenues from land-use revenue) in 2012 compared to 2011 accounting;

-The source of the wage reform until the end of 2011 has not yet been used in 2012 (if any).

In the case of provisions in paragraph 2 Article 3 above lower than the need for funding to implement the Wage Adjustment Protocol, the job allowance, the 2012 allowance under regulation at Article 2 of this Information, the Central budget will add the difference. Deviation from the provinces, the central city of the Central Committee to ensure sufficient resources.

The case of regulations at the expense of 2 Article 3 states greater than the need for funding to regulate the wage adjustment, the provision of the service, the 2012 allowance under the provisions of Article 2 of this Information, the provinces, the Chinese direct city. It is self-assured that the funding of the provisions of the provisions of the wage adjustment, the provision of the job, the 2012 allowance; the remainder to the implementation of the new wage regime increased as the State continued to enact; not use the remainder of the funding to the goals. Different.

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. State-owned and state-owned by the state budget, which has been guaranteed by the state budget for the operation, the number of tuition fees left to the public school; the number of fees for the hospital to be left for the public hospital after the cost of medication, fluid, chemical, physical, physical, and more. Well, the supplies are consumable. 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:

-For the primary school tuition tuition in public schools: 40% of the proceeds to make wage reform regimes are calculated across the entire school ' s tuition fees.

-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 operations on the following after the exclusion of the costs involved. Yeah.

-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 are calculated across the total number of operations on the back of the transaction. minus the costs involved.

4. Cost of implementation of Protocol 31 /2012/ND-CP, number 34 /2012/NĐ-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 31 /2012/ND-CP, number 34 /2012/NĐ-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 31 /2012/ND-CP, number 34 /2012/NĐ-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. The cost of making digital resolutions 31 /2012/ND-CP, number 34 /2012/NĐ-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. From 2013 onwards, the additional funding to make wages by a minimum wage of $1,050,000 per month (after the use of funding sources implementing the prescribed wage reform) will be positioned in the budget spending bill of the ministries, the agency said. The Central Committee and the Central Committee of the Central Committee.

What? 4. Report Mode on Demand and Cost of Implementation Of The Digital Decree 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/NĐ-CP

The ministries, central agencies and provinces, the Central City of the Central City, are responsible for organizing, guiding, browsing, and aggregation of demand reporting, the funding of the funds that implement the resolutions above in 2012 sending the slowest Finance Ministry before date. 31 May 2012 (including the ministries, central agencies and provinces, the Central City of the Central Committee is sufficient to implement).

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

What? 5. The method of paying the funding implementation of the Digital Convisions 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/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:

-The ministries, the central authority, the provinces, the central city of the Central Command, guide units and budgetary levels that have a greater cost of funding than the need for funding, actively using sources to pay extra wages for the cadres, Officials, officials, added additional benefits to the Department of Public Employment and allowable allowance for those who are not in charge of the township, village, neighborhood, and township-level veterinary care.

-Provinces, the central city of the Central Bank using the source of local budget revenue, saving 10% of the regular spending (the centralized retention section) to supplement the cost of the execution fee for the same level-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:

-To the ministries, the Central Agency:

+ On the basis of a report by the ministries, the Central Authority, the Ministry of Finance will append and inform the additional funding for the ministries, the Central Agency is sourced enough to implement.

+ After receiving the announcement of 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 to perform). Salaries, allowable, allowable subsidies that still lack the source.

+ Level I reserve units have the responsibility of allocating the number of additional notifications above for the units to use the budget (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.

-For the provinces, the Central City of China: On the basis of reporting the needs and the funding of the provinces, the Central City of China, the Finance Ministry will append and announce additional funding for local enough to make money reform. -Yeah

4. While waiting to be granted a competent authority, the senior budget on the 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 implement it. Funding for the local; the use of budget-used units using the 2012 budget bill was delivered and the source was left in order to follow the regime in time to pay the wages, subsidy, additional subsidies for cadres, civil officials, officials, force, and others. the number of armed forces and other objects by regulation at this level. 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. The regulatory base at this Smart, the ministries, the Central Agency and the People ' s Committee of the provinces, the Central City of the Central City is responsible for organizing, guiding the agencies, units and subordinated levels that identify the needs and funds that make the resolutions. Number 31 /2012/ND-CP, number 34 /2012/ND-CP, number 35 /2012/NĐ-CP of the Government in 2012.

Based on the specific situation of the agency, its locality and the provisions of this Smart, the Minister of Ministers, the Central Agency, the Provincial People's Committee, the Central Committee of the Central Committee for the Time, the report for the units and the banks. The book is directly aligned with the regulation of the synthesis, the Finance Ministry reports.

2. This message has been in effect since 30 June 2012.

Regulatory regimes in the United States have been implemented since 1 May 2012.

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)

Nguyen Industrial