Circular No. 004-TT/HCVX stipulates allowances for officials, workers, and civil servants when on domestic business trips (business travel expenses).

CIRCULAR

Regulations on travel allowances for officials, workers, and civil servants when on domestic business trips (travel expenses)

________________________

The travel expense regulations issued by the Ministry of Finance in 1957 have been revised or supplemented many times. However, up to now, in the new situation, some previous provisions are no longer appropriate. On the other hand, there are many scattered documents regarding travel expense regulations, making it difficult for agencies, units, and officials, workers, and civil servants to fully grasp them while implementing them.

In Directive No. 75-TTg/CN dated June 30, 1965, the Prime Minister decided the direction to revise the travel expense regulations to be more suitable with the new situation. Based on the aforementioned directive, after reaching consensus with the Ministry of Labor and the General Confederation of Trade Unions of Vietnam, and being approved by the Office of the Prime Minister (document No. 2872-TN dated December 8, 1967), the Ministry of Finance re-established the entire system of allowances applicable to officials, workers, and civil servants (hereinafter referred to as "CWVS") on domestic business trips (referred to as travel expenses) as follows:

I. MEANING AND PURPOSE

Travel expenses are a sum of money that the State subsidizes CWVS when on domestic business trips to:

- Pay for transportation costs for themselves and necessary luggage needed for the business trip;

- Compensate for additional expenses incurred along the way, which are more costly than when at the office or home, such as eating out, buying refreshments, paying for accommodation, etc.;

- Compensate for part of the wear and tear of personal vehicles if they are used for business trips;

Travel expenses include:

- Transportation allowance,

- Travel allowance,

- Accommodation allowance,

- Personal vehicle wear and tear allowance used for business trips,

- Below are the principles for settling each of the above allowances in sequence.

II. TRANSPORTATION ALLOWANCE

Reimbursement is made based on actual expenditure for transportation costs and freight charges for items allowed to be carried (bicycles, necessary equipment for the business trip) using public transport means of the State, or those managed and regulated by the State with set fares, such as trains, electric cars, buses, taxis, canoes, ships, ferries, and river boats.

III. TRAVEL ALLOWANCE

Due to different road conditions in the lowlands and mountains, and to encourage promptness in business trips to shorten travel time, the calculation of travel allowances differs between the lowlands and the mountains.

A. Calculation and principles for reimbursing travel allowances in the lowlands

1. In the lowlands, travel allowances are calculated based on the length of the journey traveled and according to the type of transportation used, referring to the common price list below, applicable to all types of roads without distinction between day and night travel, whether meals are taken within or outside the office, and regardless of the position of the person on the business trip (see Example 1, Section I, Appendix).

2. For a single-day business trip in the lowlands, the minimum levels must be reached to qualify for travel allowances. Allowances are counted from the first kilometer (see Examples 2, 3, 4, Section I, Appendix).

3. If during a single day, multiple modes of transportation (with different allowance rates per kilometer) are used, and each segment traveled by different modes is below the minimum level, then only the travel allowance will be calculated based on the mode of transportation that reaches half or more of the aforementioned minimum level (see Examples 5, 6, 7, Section I, Appendix).

4. For business trips within the urban area of a city or within the scope of a town or township (including from the inner city to the outskirts), no travel allowance is granted, even if the total distance traveled in a day exceeds the minimum level specified.

In cities, traveling from the inner city to the outskirts and vice versa also qualifies for travel allowance as stipulated generally.

B. Calculation and principles for reimbursing travel allowances in the mountains

1. In the mountains, travel allowances are calculated based on the journey (as defined by the provincial administrative committee), without regard to whether meals are taken within or outside the office, and without distinction between day and night travel.

The travel allowance rates in the mountains generally are set as follows:

Lowland areas.

- A full day's journey is subsidized at 1đ20;

- A half-day's journey is subsidized at 0đ60.

Highland areas.

- A full day's journey is subsidized at 1đ60;

- A half-day's journey is subsidized at 0đ80.

However, in highland areas where road conditions are as convenient as in lowland areas, the travel allowance is calculated according to the rate of 1đ20 per day. The provincial administrative committee defines which routes in the highlands are considered as convenient as in the lowlands.

2. In the mountains, travel allowances for business trips using privately-owned horses are calculated based on the journey as if walking, and the person with a privately-owned horse does not receive any other allowance to cover horse-related expenses.

3. In lowland areas, for places with convenient travel conditions like in the lowlands, the provincial mountain administrative committees may decide to apply the travel allowance calculation method of the lowlands, but must inform the Ministry of Finance.

C. Some general provisions applicable to both the lowlands and the mountains.

1. For business trips from the lowlands to the mountains (or vice versa), the travel allowance is calculated for the journey from the departure point to the destination and back according to the calculation method of the departure location.

During the stay in the destination area, if business trips are made to counties or villages within the area, the travel allowance is calculated according to the local calculation method (see Example 8, Section I, Appendix).

2. For group business trips, if they bring along a cook, the travel allowance is not calculated as above, but each member of the group receives 0đ40 per day on the road (half-day 0đ20).

Traveling in a group without a serving staff to organize collective meals along the way shall be entitled to travel allowance as stipulated above.

3. Travel allowance for frequent fieldwork:

a) Employees who frequently work outside their main office in a specific area more than 16 days on average per month, at a distance of over 6 kilometers if walking or over 15 kilometers if cycling, shall be entitled to travel allowance as follows each day, regardless of whether they eat within or outside the office:

- In lowland areas and low mountainous regions:

0đ40 per day, 0đ20 per half day

- In high mountainous regions:

0đ80 per day, 0đ40 per half day.

If traveling outside the specified area for special tasks, the travel allowance shall be calculated according to the general regulations.

The head of the agency or enterprise shall specify which employees fall under this category.

b) Employees who already receive mobility allowances based on a percentage of their basic salary (for example, geological survey teams) shall not be entitled to travel allowance when performing regular fieldwork as stipulated in point a) above.

4. Night travel allowance:

For night work, both in lowland and mountainous areas, if traveling from 3 hours between 10 PM and 5 AM, in addition to the travel allowance, an additional allowance will be provided each night:

- 0đ60 for walking;

- 0đ50 for cycling, motorbikes, or horseback riding;

- 0đ30 for other means of transportation (cars, trains).

Specifically, automobile drivers of agencies who drive long distances at night will be entitled to 0đ50 (see Example 9, Section I, Appendix).

5. Travel allowance for agency traffic officers:

Agency traffic officers who regularly travel on designated routes within a specific area shall be entitled to travel allowance as follows:

- Walking: 0đ30 for every 20km

- Cycling (public or private): 0đ30 for every 40km

This allowance will be paid at the end of the month based on the actual kilometers traveled each day in the month, with days traveled up to 6km (if walking) or 15km (if cycling) not counted (see Example 10, Section I, Appendix).

If traveling outside the specified area for special tasks, agency traffic officers will receive travel allowance according to the general regulations.

IV. HOUSING ALLOWANCE AND TEMPORARY STAY ALLOWANCE

Unlike the travel allowance received as stipulated in Section III above, in cases where employees stay overnight at the destination or temporarily stop at a place along the route and have to eat and sleep at an inn, they will be entitled to an allowance to compensate for part of the expenses for food and accommodation, if applicable. Depending on the situation, this allowance is called housing allowance or temporary stay allowance, regulated as follows:

1. Housing Allowance

The principle is that employees must rely on the agency at the destination to arrange accommodation, and the agency has the responsibility to provide adequate accommodation to ensure health and safety for employees and maintain confidentiality of work. Therefore, the issue of housing allowance does not arise except in two specific cases: employees coming from other provinces to purchase goods or supplies in large cities or to seek medical treatment in hospitals in Hanoi and regional areas, if unable to rely on the agency at the destination for accommodation, they will be entitled to a daily housing allowance of 0đ60 (half-day 0đ30), and if staying at an inn, the accommodation fee will be reimbursed based on actual expenses, but not exceeding the price directive of commerce: currently 0đ40 per night (for cooperative inns) or 0đ50 per night (for state-owned inns).

NoteThe following cases are not entitled to housing allowance and accommodation fees:

- Purchasing goods or seeking medical treatment in hospitals within the province,

- Arranging accommodation but choosing to stay elsewhere,

- Supply stores or hospitals that have been evacuated to rural areas.

The housing allowance and accommodation fees above apply uniformly across all locations.

The maximum duration for receiving housing allowance per trip is 4 days. From the fifth day onwards, there will be no housing allowance, but regional allowances or differences in regional allowances will still be provided according to Circular No. 16-TT/LB dated July 11, 1960 of the Ministry of Interior and Labor, and if accommodation is still required, it will still be reimbursed as stated above.

2. Temporary Stay Allowance.

a) When traveling from one location to another and having to stop along the way due to waiting for trains, boats, typhoons, floods, illness, accidents, or war..., during the time of stoppage, the traveler will be entitled to a daily temporary stay allowance of 0đ60 (half-day 0đ30).

If staying at an inn, the accommodation fee will also be reimbursed according to the regulations for housing allowance (see Example 1, Section II, Appendix).

b) If stopping multiple times in a day, the total time stopped will be added to calculate the temporary stay allowance.

- Every 4 hours or more counts as half a day's allowance (0đ30);

- Every 8 hours or more counts as a full day's allowance (0đ60);

c) When traveling in a group with a service staff for cooking, no temporary stay allowance will be given, but accommodation fees (if any) will be reimbursed according to the general regulations.

d) When traveling to rural areas, moving from one village to another, no temporary stay allowance will be given.

In places where air defense conditions require travel only at night, daytime stops are not considered temporary stays (see Example 2, Section II, Appendix).

V. ALLOWANCE FOR PRIVATE VEHICLE WEAR AND TEAR FOR WORK TRAVEL.

Employees of agencies and enterprises, regardless of being within or outside the establishment, when using private bicycles, motorcycles, or mopeds (including borrowed vehicles) for work travel, shall be entitled to vehicle wear and tear allowance as stipulated below:

1. Private Bicycle Wear and Tear Allowance.

a) In case of occasional use:

- For civil servants and workers who occasionally use their own bicycles for work trips, if they travel more than 10 kilometers in a day (including both going and returning), they shall be entitled to vehicle wear and tear allowances according to the following rates, calculated from the first kilometer:

asphalt road (type 1): 0đ015 per kilometer

gravel and dirt roads (type 2): 0đ025 per kilometer

salt-producing areas and mountainous regions (type 3): 0đ03 per kilometer

- The classification of roads in each locality shall be determined by the provincial administrative committee.

- For work trips lasting several consecutive days, all kilometers traveled during that period shall be combined to calculate the vehicle wear and tear allowance, even if some days do not exceed 10 kilometers.

- Depending on the type of road used, the vehicle wear and tear allowance shall be calculated based on the rate per kilometer for that specific type of road (see Example 1, Section III of the Appendix).

b) In cases where bicycles are used regularly:

- Civil servants and workers classified as mobile, with stable work content, who use bicycles for work trips every month and reach a certain average kilometer threshold, shall be entitled to monthly vehicle wear and tear allowances based on the general tariff table below:

Note:

Type 3

0đ80

No monthly allowance will be provided for those traveling less than the average of 70 km in a month: in such cases, the vehicle wear and tear allowance will still be calculated based on the actual kilometers traveled as specified in point a).

Regarding the additional allowance for each subsequent 50 km, sectors and localities may set allowance rates for cases where the distance traveled is less than 50 km but must be lower than the general rate established in the tariff table (for example: according to the tariff table, traveling 150 km on type 2 roads results in an allowance of 1đ70 + 0đ80 = 2đ50 per month, so for cases averaging 120 km, 130 km, etc., only about 2đ, 2đ20, etc., can be stipulated).

Each month, if most travel occurs on a particular type of road, the monthly allowance shall be determined based on the rate per kilometer for that type of road for simplicity (without calculating separately for each type of road and then combining them to determine the monthly allowance rate) (see Example 2, Section III of the Appendix).

Once a fixed monthly allowance has been received, even if the actual kilometers traveled each month fluctuate slightly (by more or less than 50 km), there is no need to re-determine the allowance rate, except in the following cases:

- Initially, the assessment was inaccurate,

- There are complete records or long-term sick leave in the month,

- During the month, additional work trips outside the regular activity area were made, thereby significantly increasing or decreasing the average kilometers used as the basis for determining the monthly allowance rate (see Example 3, Section III of the Appendix).

In any case, individuals using their own bicycles for work trips shall not simultaneously receive a fixed monthly allowance and an allowance based on the actual kilometers traveled each trip.

Specifically, if someone receiving a monthly allowance encounters an unusual month requiring long-distance trips, that month's fixed allowance will not be received, and instead, the allowance will be calculated based on the actual kilometers traveled as specified in point a) (see Example 4, Section III of the Appendix).

- For civil servants and workers whose work content is unstable, with some months having many trips and others few, making it impossible to find a basis for calculating a fixed monthly allowance as above, the allowance for vehicle wear and tear shall be calculated based on the actual kilometers traveled each month as specified in point a).

c) Using a bicycle for work trips on routes where public trains or buses are available.

If the sum of the travel allowance and vehicle wear and tear allowance does not equal the amount paid if traveling by train or public bus (including travel allowance, passenger fare, and bicycle freight charges, if the agency allows the bicycle to be carried), the traveler shall receive the travel allowance and train fare as if traveling by train or public bus (see Example 5, Section III of the Appendix).

This provision does not apply to those already receiving a fixed monthly vehicle wear and tear allowance (as the calculation is complex and the additional amount received is insignificant).

d) Regularly using a bicycle to transport goods or office equipment while on work trips.

Civil servants and workers who regularly transport goods or office equipment by bicycle, in addition to the vehicle wear and tear allowance specified above, shall also receive additional allowances:

- If carrying between 15 kg and 30 kg: 30% of the monthly allowance,

- If carrying over 30 kg: 40% of the monthly allowance (see Example 6, Section III of the Appendix).

In cases of occasional transportation, the additional allowance for vehicle wear and tear shall not be calculated.

2. Allowance for motorcycle (or motorized bicycle) wear and tear.

a) Officials from level 2 specialist, heads of first-class trading companies, directors and deputy directors of departments, directors of category 1 and 2 enterprises, and directors of provincial hospitals and above, who use their own motorcycles or motorized bicycles for work trips, shall be entitled to an allowance for vehicle wear and tear (which includes fuel costs) calculated per kilometer, regardless of the type of road:

Within cities and towns and nearby areas:

- Motorcycle: 0đ055 per kilometer

- Motorized bicycle: 0đ04 per kilometer

The aforementioned allowance shall be paid monthly based on the actual kilometers traveled in the month, unlike the monthly allowance system for those using bicycles.

Outside cities and towns:

For each work trip exceeding 40 kilometers one way or 60 kilometers round trip, the allowance for vehicle wear and tear shall be calculated at the following rates:

When traveling outside the city or town, if the vehicle carries accompanying personnel on official business, the allowance will be increased by VND 0.015 per kilometer for each type of vehicle (see example 7, Section III, Appendix).

If traveling outside the city or town but not reaching the aforementioned kilometer levels, the allowance for vehicle wear and tear will be paid at the rate specified for travel within the city or town.

b) For other staff members below the positions mentioned in point a), in urgent cases where they use their own motorcycles or bicycles for official travel outside the city or town (to avoid using the organization's cars), upon decision by the head of the organization or enterprise, they shall also receive the motorcycle wear and tear allowance at the specified rate.

If not approved by the head, the allowance for vehicle wear and tear will be paid at the rate applicable to bicycles.

VI. IMPLEMENTATION PROVISIONS

1. Procedures for advance payment and settlement of travel expenses.

- Depending on the distance and time spent traveling, employees going on official business may receive an advance for purchasing train or bus tickets and part of the travel allowance.

Generally, the advance for personal vehicle wear and tear allowance is not provided; it is settled based on actual expenses when the traveler returns. However, for long-distance and extended trips, a portion of the personal vehicle wear and tear allowance may be advanced (to enable the traveler to rent repairs along the way if necessary).

- After each official trip, upon returning to the organization, the traveler submits the travel itinerary form and necessary documents (train or bus tickets, accommodation receipts, self-declaration forms, etc.) for the organization to settle the travel expenses according to the established regulations.

2. Certification and Self-Declaration.

- The travel itinerary form (according to the attached model) serves as the basis for settling allowances for workers and officials during official travel.

(Note: To save paper, all existing travel itinerary forms printed according to the old model should be fully utilized. In the future, if new forms need to be printed, they will follow the model prescribed in this circular.)

The organizations at the departure and arrival points are responsible for filling in all necessary details on the travel itinerary form (date and time of departure and arrival, means of transportation used, length of the route, travel allowance rate applicable if in mountainous areas, type of road if using personal bicycles...), signing and stamping for certification, serving as the basis for settlement. For the departure organization, the certification on the travel itinerary form should be handled by the direct supervisor managing the staff member on official travel (such as department heads...) who is responsible for recording accurately reflecting the actual situation.

- In cases where temporary lodging is required along the route and it is inconvenient to obtain certification, the traveler must clearly record this, and the organization will base the settlement on the self-declaration made by the worker or official.

- For workers and officials who use their own bicycles for official travel (including those with personal motorcycles or bicycles, but not entitled to the motorcycle wear and tear allowance), Ministries, General Departments..., and Administrative Committees of regions, provinces, and cities, based on the general regulations, shall provide specific guidance on assessing and calculating monthly allowances for those who regularly use bicycles for stable work content. At the same time, they shall specify the procedures for monitoring and certifying kilometers traveled monthly for those not included in the above category. The general guidance is to move towards setting monthly allowances for all those who regularly use personal bicycles in their work, to simplify the process of monitoring, declaration, certification, and settlement.

- For officials entitled to the motorcycle wear and tear allowance, when using personal motorcycles or bicycles for official travel, they must also declare the number of kilometers traveled after