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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Pursuant to Decree No. 31/2012/ND-CP dated 12/4/2012 of the Government general minimum wage regulations (hereafter abbreviated as Decree No. 31/2012/ND-CP);

Pursuant to Decree No. 34/2012/ND-CP on 15/4/2011 by the Government on civil service allowances regime (hereinafter abbreviated as Decree No. 34/2012/ND-CP);

Pursuant to Decree No. 35/2012/ND-CP dated 18/4/2012 of the Government adjust pensions, social insurance subsidies and grants for the monthly officer has quit (hereafter abbreviated as Decree No. 35/2012/ND-CP);

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Proposal of the Director of the State budget;

The Minister of Finance issued circular identifying needs, and resources spent on implementation of the general minimum wage adjustment, the allowance service mode and adjust the allowance for officers were retired by 2012 according to the aforesaid decree as follows: article 1. General provisions 1. This circular regulates the determination of needs, sources and expenditure method: a) general minimum wage adjustment under Decree No. 31/2012/ND-CP for State agencies; the State's business units, business units of political organization, social-political organizations; agencies, units of the armed forces; Party agencies, social-political organizations and social-political organizations; social organizations, social-professional organizations, non-governmental organizations, projects, agencies of international organizations in Vietnam have officers, public officials, State election officials to work in the State payroll and paid from the State budget according to the table of salaries due to State regulation; allowance for those not dedicated to the locality, Hamlet, under the provisions of Decree No. 92/2009/ND-CP on 22/10/2009 of the Government about the title, quantity, modes, internal policy, public servants in the communes, wards and towns and those not dedicated to the;

b) perform public service regime for public servants, the rank allowance or paid from the State budget according to the provisions of Decree No. 34/2012/ND-CP;

c) adjusted to support officer has by decision No. 130-CP dated 20/6/1975 of the Board and Government decision No. 111-dated 13/10/1981 of the Council of Ministers (hereinafter abbreviated as support officer has retired) under the provisions of Decree No. 35/2012/ND-CP.

2. Pursuant to the provisions in the Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP, no. 35/2012/ND-CP, ministries, ministerial agencies, government agencies, other central agencies (hereafter abbreviated as ministries, Central Agency) and the province, central cities are responsible for the organisation , instructions, general funding needs and sources of funding to implement the general minimum wage adjustment, made regime the public service of the Agency, and unit levels, adjust the support officer has, adjust the level of the allowance of those working are dedicated to the , Hamlet, population groups, sending the Finance Ministry under the provisions of this circular.

3. The Ministry, the central organ, the people's Committee, the estimation units, the units use of budget is responsible for determining the source layout, make adjustments to general minimum wage and support resources of the State budget (if applicable) to implement the new wages paid the service allowance, for staff, civil servants, officers of the unit, the social welfare officers have quit, the allowance of those working are dedicated in communes and villages, the true mode of population groups specified and according to the provisions of this circular.

Article 2. Identify the funding needs done to adjust the general minimum wage by Decree No. 31/2012/ND-CP, made the public service regime under Decree No. 34/2012/ND-CP, adjust the support officer has under Decree No. 35/2012/ND-CP 1. The total number of officers, public servants, the officer has to determine the needs of funding implementing Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP, no. 35/2012/ND-CP is real number present at the time of the report (number present at the time of 1/5/2011) and does not exceed the total number of staffing are delegated authority (or approved) by 2012.

As for the number of people working under contract mode, only the aggregate number of people working under contract mode indefinitely in the State administrative agency prescribed in Decree No. 68/2000/ND-CP on November 17, 2000 of the Government on the implementation of the contract regime some kind of work in the State administration , business units (hereinafter referred to as the Decree No. 68/2000/ND-CP); the number of people working under contract mode indefinitely in the body of the party, social-political organizations applying under the provisions of Decree No. 68/2000/ND-CP (does not include contract workers in business units) to identify funding needs in implementing Decree No. 31/2012/ND-CP , no. 34/2012/ND-CP.

As for the number of payrolls increase more in 2012 than payroll number present at the time of 1/5/2011 (if any), if within the range of the level of staffing was delegated authority (or approval) at the time of the report, the demand increased funding implementation of Decree No. 31/2012/ND-CP , no. 34/NĐ-CP dated 2012/2012 the number of payrolls is the central ministries and agencies and the provinces, the central cities of synthesis of additional reports to the Finance Ministry to consider settlement or general funding needs to make adjustments of salary the following year.

As for the payroll number is beyond comparison with total payrolls are delivered by the authorized (or approval) at the time of the report, the demand for funding to implement the decree regarding the adjustment of the minimum wage and civil service allowance of this agency payroll number, the unit itself ensuring from the funds in accordance with the law; no general funding needs in the implementation of the Decree on minimum wage adjustments and allowances of public service by 2012 of the Ministry, the central agencies and the provinces, the central cities.

Total payroll was delivered by the authorized (or approval) of particular ministries, central agencies and the provinces, central cities are defined the same as specified in clause 1 1.1 1.1.1 1.1.2, point category II circular No. 02/2005/TT-BTC on 06/01/2005 of the Ministry of finance about the instructions identify the needs , source and method of implementation of salary reform spending for public servants and the armed forces (hereafter abbreviated as circular No. 02/2004/TT-BTC). Particularly for staffing officers are dedicated, social servant is identified within the boundary defined by the provisions in clause 1 article 4 of Decree 92/2009/ND-CP on 22/10/2009 of the Government; the number of active people who are dedicated to the not, Hamlet, population groups is determined by the provisions of article 13 and paragraph 3 article 19 of Decree 92/2009/ND-CP on 22/10/2009, Decree No. 73/2009/ND-CP on 7/9/2009, and Decree No. 58/2010/ND-CP dated 20/6/2012 of the Government.

2. funding needs done to adjust the minimum wage according to Decree No. 31/2012/ND-CP is determined based on the salary according to scales, position; salary allowance according to the prescribed regimes (not counting wages and work at night, overtime and allowances prescribed by the absolute levels); the donations follow mode (social insurance, unemployment insurance, health insurance, Union funding); the general minimum salary increased provisions in Decree No. 31/2012/ND-CP vs. No. 22/2010/ND-CP DATED according to the payroll number specified in paragraph 1 article 2 above.

3. funding needs done public service allowance under Decree No. 34/2012/ND-CP outlined in this circular are determined based on the salary according to the scales plus allowances and allowances beyond seniority (if any) or the rank allowance according to the payroll number specified in paragraph 1 above and article 2 are combined to make the funding needs No. 31/2012/ND-CP stated in clause 2 2 of this circular.

Private funding needs done regime the public service audience work under labor contracts regimen in the State administrative agency prescribed in Decree No. 68/2000/ND-CP; objects work under labor contracts regimen in Party bodies, social-political organizations applying under the provisions of Decree No. 68/2000/ND-CP: aggregate funding needs only to perform the public service regime for persons working under employment contract mode no time limit on the funding needs are made of Decree 31/2012/ND-CP stated in clause 2 Article 2 to this circular (General funding needs not perform civil service allowances for persons working under employment contract mode determines the time limit on the funding needs in implementing Decree No. 31/2012/ND-CP stated in clause 2 2 of this circular).

4. funding needs implementation of Decree 31/2012/ND-CP of ministries, central agencies and the central cities, including increased funding to implement the following policies: mode-for policy officers, servants, employees, and paid people in the armed forces in the region have socio-economic conditions particularly difficult under the No. 116/2010/ND-CP on 24/12/2010 of the Government;

-Extra mode level of seniority for teachers by Decree No. 54/2010/ND-CP dated 12/7/2010 of the Government;

-Preferential regime according to the profession for civil servants, employees working in the public health facilities under the Decree No. 56/2010/ND-CP dated 10/7/2010 of the Government;

-Working regime of the party, social-political unions as defined in Notice No. 13-TB/TW on 28/3/2011 by the Politburo and the Guide number 05-HD/BTCTW on 12/7/2010 of the central organizing Committee;

-The regime for social public security under the provisions of Decree No. 73/2009/ND-CP dated 07/09/2009 of Government;

-Medical insurance premiums for the relatives of officers, non-commissioned officers, soldiers in the armed forces of the Ministry of defence, the Ministry of public security;


-Regime responsible for granting the Commissioner issued under Regulation No. 169-QD/TW on 24/6/2008 by the Secretariat; monthly training mode of service supply operations in provincial regulatory Commission no. 3115-QD/VPTW on 04/8/2009 of the Party Central Office;

-Activity fees of delegates of the people's Council;

-Support average rate 2/3 number of chêch increased deviation between the minimum salary level 1,050,000/month compared with the level of 830,000 minimum wages/month to prepare for the operation are dedicated in the communes, wards, towns and villages, the locality as prescribed;

-Support for the salaries of preschool teachers communes, wards and towns work according to contract mode under decision No. 60/2011/QD-TTg on October 26, 2011 of the Prime Minister;

-To pay salaries for medical personnel in township border;

-Extra mode level, subsidies for the militia to defend itself in accordance with circular No. 102/2010/TTLT-BQP-BLDTBXH-BTC-BNV on 02/8/2010 of the Ministry of defence; Labor, invalids and Social Affairs; The civil service; Finance;

-The regime for rural health;

-The regime for veterinary staff social No. 1569/TTg-NN on October 19, 2007 by the Prime Minister.

5. funding needs made the extra mode level, grants calculated on the salary scales, or the minimum wage was the authority issued the following instructions, the time of 1/5/2011 by the Ministry, the Central and local bodies (if any) are aggregated on the funding needs of salary reform in 2012 and handle the source to follow the provisions of the circular This time.

Article 3. Identify sources to ensure the needs of funding implementing Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP, no. 35/2012/ND-CP 1. Sources of funding to implement Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP in 2012 of the Ministry, the central organ: a) for the administration of the State, the party, mass:-use the source save 10% by 2012 estimates often genera have been assigned authority for each agency (save 10% regular spending estimates, 2012 increase compared to estimates in 2011 after having counted together side by side, salary levels according to Decree No. 22/2010/ND-CP, Decree No. 57/2010/ND-CP);

-Use a minimum of 40% of earned leave according to the mode of 2012 (after the rest was used to implement Decree No. 22/2010/ND-CP, Decree No. 57/2010/ND-CP);

-The implementation of salary reform source 2011 not yet used up switch in 2012 (if available).

b) with respect to the business units of the State and of the Communist Party, unions:-to use the source save 10% by 2012 estimates often genera have been assigned authority for each of the business units (save 10% regular spending estimates, 2012 increase compared to estimates in 2011 after having calculated the same side by salary , stipend);

-Use a minimum of 40% of earned leave according to the mode of 2012; private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, supplies, consumables, increased funding to implement a permanent allowance regimes, allowances for surgery, procedure of consultation, healing facility as defined in decision No 73/2009/QD-TTg dated 28/12/2011 compared to decision No 155/2003/QD-TTg dated 31/7/2003 of Prime (the rest after you have used to make the Decree on salaries, allowances from 2011 onwards);

-The implementation of salary reform source to the end of 2011 have not yet used up switch in 2012 (if available).

c) where the source as defined in paragraph 1 of article 3 outlined on the funding needs of smaller implementation of Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP of 2012 according to the provisions of article 2 of this circular, the central budget will supplement the lack of disparity for the Ministry, the central agencies to ensure sufficient sources of fulfillment.

d) where the prescribed sources article 3 paragraph 1 above needs greater funding to implement Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP of 2012 according to the provisions of article 2 of this circular, the Ministry, the central agencies themselves ensure implementation funding part of Decree 31/2012/ND-CP , no. 34/2012/ND-CP, 2012; the rest to make the new salary increase mode when the State continues; do not use the remaining funding for the other goal.

2. Funding the implementation of Decree 31/2012/ND-CP, no. 34/2012/ND-CP, no. 35/2012/ND-CP of 2012 of the province, central cities:-use a minimum of 40% of earned leave according to the mode of 2012; private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables; increased funding to implement a permanent allowance regimes, allowances for surgery, procedure of consultation, healing facility as defined in decision No 73/2009/QD-TTg dated 28/12/2011 compared to decision No 155/2003/QD-TTg dated 30 July 2003 from the Prime Minister's (the rest after you have used to make the Decree on salaries , allowances from 2011 onwards);

-Use the source save 10% by 2012 estimates often genera have been assigned authority (save 10% regular expenditure estimation by 2012 to increase than expected in 2011 after having counted together side by side, salary levels);

-50% increase in local revenue (not to mention increasing the currency from the source currency amount using the soil) make 2011 expected in 2011 (for the source of this revenue increase, local case difficult, self-rate for more details from local low income, increase currency in 2011 compared with estimates was small and delivered by the Prime Minister for the local when making money reform salaries have difficulties to do not reconcile increased revenues between levels of local budget, the Finance Ministry will consider concrete to determine the number of steady currency put into implementation of salary reform sources in 2012; at the same time the report synthesized the Prime results);

-50% increase in local revenue (not to mention increasing the currency from the source currency amount using the land) estimate expected by 2012, 2012;

-Sources of salary reform implementation to the end of 2011 have not yet used up switch in 2012 (if available).

The case of the sources as specified in paragraph 2 of article 3 above is under funding needs made the Decree adjusted the salary, allowances, subsidies by 2012 the public service as defined in article 2 of this circular, the central budget will supplement the lack of difference for the the central cities, to ensure full implementation source.

The case of the sources as specified in paragraph 2 of article 3 above is greater than the needs of funding made the Decree adjusted the salary, allowances, subsidies by 2012 the public service as defined in article 2 of this circular, the province, the central city in order to ensure the funding portion of the salary adjustments , the public service pension, allowance, 2012; the rest to make the new salary increase mode when the State continues; do not use the remaining funding for the other goal.

The case of the province, central cities have major leftovers after securing funding needs to reform the salary according to the roadmap, have reported the Finance Ministry to consider settlement as stipulated in point c Article 1, item 2 decision No. 383/QĐ-TTg dated 21/4/2007 of the Prime Minister.

3. The number of earned leave under the regime prescribed in clause 1 and clause 2 of article 3 above are expenses directly for currency in the case of this revenue is collected from the work, service or investment by the State from the work, in the service of the State and the privileges were guaranteed State budget costs for the activity currency as: no tuition fees to leave public schools; the number of currency leaving hospital charges for public hospital after deducting costs of medication, blood infusions, chemicals, supplies, consumables, ... The number of obtained leave according to the regime to be deducted the cost of direct service for the currency in the case of currency is currency from the jobs, investment by the State service or from the service, work in the privilege of the State, but not yet the State budget ensures operational currency. Also, note the following points:-for regular student tuition fees the public schools: 40% of the currency to make the reform mode of salary is calculated on the whole of the student's tuition fees.

-For fees from training activities, joint venture, other training activities of the public schools: 40% of currency to make reform of the salary is calculated on the number of tuition fees from the works after the exclusion of the costs involved.

-For currency services, joint venture activities and other revenues of the business units (in addition to revenues according to the Ordinance on fees and charges): 40% of currency to make reform of the salary is calculated on the whole of the collector of the works after deducting the related expenses.

4. the cost of implementing Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP for persons working under employment contract mode determines the time limit in the State administrative organs, organs of the party, social-political organizations applying under the provisions of Decree No. 68/2000/ND-CP by the Agency , the unit itself ensuring from State budget estimation was given the first year and the other legal income.

5. the cost of implementing Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP for payroll, Labor Union system of levels is guaranteed from 2% revenue budget the Union; no general funding needs to make wages, increased support of ministries, central agencies and the provinces, the central cities.

6. the cost of implementing Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP for payroll, employees of the State Bank of Vietnam and the social insurance officers perform the unemployment insurance regime is assured from the chi management apparatus as specified.


7. Funding the implementation of Decree 31/2012/ND-CP, no. 34/2012/ND-CP for payroll, labor in the body, the unit has made securities in that the decision to allow the securities branch of the authority specified in the time unit arranges stock in stock levels to ensure the the new policy issued (such as tax authorities, customs, Vietnam television station, ...) then the Agency, this unit must ensure the cost of implementing the new salary increase mode of funding levels were securities.

8. From 2013 onwards, additional funding to implement the minimum wage salary 1,050,000/month (after you have used the funds make the prescribed wage reform) will be deployed in the budget estimates of the Ministry, the central authorities and the , central cities.

Article 4. Mode of reporting on needs and funding sources made of Decree 31/2012/ND-CP, no. 34/2012/ND-CP, no. 35/2012/ND-CP of ministries, central agencies and the provinces, central cities are responsible for organizing, guiding, and General reporting needs, funding made the aforesaid decree in 2012 at the latest Finance Ministry submitted before 31/ 5/2012 (including ministries, central agencies and the provinces, the central cities of enough sources to perform).

(Ministries, central agency reporting requirements and the source according to the form of 1, 3a, 3b, 3 c attached; the province, central cities reported demand and source form 2a, 2b, 2 c, 2 d, 2 DD, 2e, 4a, 4b, 4 c attach).

Article 5. The method of paying the expense of implementing the Decree No. 31/2012/ND-CP, no. 34/2012/ND-CP, no. 35/2012/ND-CP 1. With respect to the unit using the budget has funds greater than the needs of funding to implement the aforesaid decree shall be actively use these resources to pay salaries, allowances, subsidies increased for officers, civil servants, officers of the unit yourself according to the prescribed regimes.

2. for the central ministries and agencies, the provinces, central cities have the funds to implement the aforesaid decree is larger funding needs:-ministries, central agencies, the provinces and cities under central direction, guiding the unit and the level of budget funding sources planton needs greater funding made , actively use the sources to pay the salary increase for public servants, the increased support for the employment officer and the increased allowance for active people who are dedicated to the not, Hamlet, population groups, according to township level vets prescribed regimes.

-The province of the central cities, actively use local sources of revenue increase, save 10% often genera (most retain focus) to supplement funds made for units of the same level estimation and budget level directly under the source is missing.

3. for the central ministries and agencies, the provinces and cities under central funding needs have made the above mentioned Decree, the bigger the funds prescribed in this circular are:-for the Ministry, the central organ: + on the basis of the report of the Ministry, the Central Agency The Ministry of finance will appraise and additional notification to the Ministry, the central agencies enough resources to implement.

+ After receiving notice of the Ministry of finance, the Ministry of the central authority, announcing additional funding for the unit to use the budget directly to implement the salary, allowances, subsidies increase further according to the specified mode (after using the sources to make the salary, allowances, subsidies increase as regulations that are still lacking sources).

+ The estimation units level I is responsible for the allocation of additional messages mentioned above for the use of the unit directly under budget (after using the sources to make the salary, allowances, subsidies increase as regulations that are still lacking sources). The units use the budget made cash at the State Treasury within the number range is complemented with proactive use of revenues are leaving under the regime, save 10% to pay regular salaries, allowances, subsidies increase with regard to officials and public servants officer of his unit, according to the prescribed regimes.

-For the province, central cities: on the basis of reporting needs and funding sources of the province, central cities, the Ministry of finance will assess and announce funding to supplement local resources made reform of the salary.

4. While awaiting additional authorized funding, budget levels on implementation of advance funding for grants under budget not yet sure enough source; for local sources of difficulties, have written reports of the Ministry of finance to make application for funding; the unit used the budget to be actively using budget estimation of 2012 has been delivered and collected resources to back under regime to timely payment of wages, allowances, subsidies increase for public servants, the armed forces and other objects under the provisions of this circular. Application of before and have used this is refunded by the number of additional sources of funding to implement the salary, benefits of increased authority.

5. Accounting and settlement: The accounting, settlement funds made money in wages, allowances, subsidies for objects under the provisions of this circular made under the provisions of the law on the State budget and the text of current legislation.

Article 6. Implementation 1. The base specified in this circular, the central agencies, ministries and provincial people's committees, central cities are responsible for organizing, guiding, and unit levels directly determine the needs and funding made the Decree No. 31/2012/ND-CP , no. 34/2012/ND-CP, no. 35/2012/ND-CP of the Government in 2012.

Based on the specific situation of the local authorities, and the provisions of this circular, heads of ministries, central agencies, provincial people's Committee, the city of centrally regulated in time, the reporting form for the unit and the level of budget users in accordance with the regulations of the General the report, the Ministry of finance in this circular.

2. This circular effect since June 30, 2012.

The mode prescribed in this circular are done since day 1/5/2011.

In the process, if there are obstacles, ministries, Central and local authorities have reports of the Ministry of finance to promptly consider and resolve.