Circular No. 03/2005/TT-BLDTBXH guiding the implementation of the allowance for job responsibility in state-owned companies pursuant to Decree No. 205/2004/NĐ-CP. This regime applies to State Corporations and independent state-owned companies, with an allowance ranging from 0.1 to 0.5 times the general minimum wage.
Scope of application
State Corporations according to the Law on State Enterprises in 1995 and 2003, member companies operating independently under State Corporations established by the State's decision to invest, as well as independent state-owned companies.
Key points
- State-owned enterprises (including State Corporations and independent companies) shall be entitled to receive an allowance for job responsibility ranging from 0.1 to 0.5 times the general minimum wage, depending on specific positions and posts.
- The allowance for job responsibility applies to individuals such as non-executive members of the Board of Directors, Station Chiefs, Camp Chiefs, Shift Leaders, Explosive Material Production Team Leaders, Cashiers, auditors, etc., with specific allowance levels defined.
- The allowance for job responsibility is included in the unit labor cost and accounted for in the production cost or business expenses of the company, paid concurrently with monthly wages.
- If one does not perform work eligible for the job responsibility allowance for one month or more, they will not be entitled to the allowance.
- This regime applies from October 1, 2004, replacing Circular No. 17/LDTBXH-TT dated 1993.
🌐 Social impact of this document
- Workers at state-owned enterprises will benefit from the job responsibility allowance system, increasing their income and motivation to work.
- State-owned enterprises need to adjust business costs to ensure rational accounting and payment of wages.
- Those negatively affected are companies not subject to this regulation, which may face difficulties in implementing the new provisions.
❓ Frequently asked questions
Who is eligible for the job responsibility allowance?
This regime applies to non-executive members of the Board of Directors of special State Corporations and equivalents, Station Chiefs, Camp Chiefs, Shift Leaders, Explosive Material Production Team Leaders, Cashiers, auditors, etc.
What is the level of the job responsibility allowance?
The allowance ranges from 0.1 to 0.5 times the general minimum wage, specifically as follows: Level 1 - 145,000 VND; Level 2 - 87,000 VND; Level 3 - 58,000 VND; Level 4 - 29,000 VND.
When does the job responsibility allowance system start to apply?
This regime applies from October 1, 2004.
How is the job responsibility allowance calculated?
The job responsibility allowance is included in the unit labor cost and accounted for in the production cost or business expenses of the company, paid concurrently with monthly wages.
What should state-owned enterprises do to implement this system?
Companies need to adjust their salary system and pay scale according to the new regulations, ensuring rational accounting and payment of wages to workers.
Full text
CIRCULAR
Guidelines for Implementing the Responsibility Allowance System in State-Owned Enterprises
pursuant to Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government
To implement Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government on the wage scale system and allowance system in state-owned enterprises, the Ministry of Labor - Invalids and Social Affairs provides guidelines for implementing the responsibility allowance system as follows:
I. SCOPE OF APPLICATION
The scope of application of the responsibility allowance system under Decree No. 205/2004/NĐ-CP includes state-owned enterprises operating under the Law on State-Owned Enterprises, including:
1. State-owned enterprises:
- State-owned corporations:
+ State-owned corporations established under the Law on State-Owned Enterprises in 1995 and State-owned corporations established by the State's decision to invest and establish under the Law on State-Owned Enterprises in 2003;
+ State-owned corporations established by companies themselves (corporations under the holding company model);
+ State-owned investment and business capital corporations.
- Independent state-owned enterprises.
2. Member companies of state-owned corporations that are independently accounted for and established by the State.
The above-mentioned state-owned corporations shall be referred to as enterprises.
II. LEVELS AND OBJECTS OF APPLICATION FOR RESPONSIBILITY ALLOWANCE
The responsibility allowance consists of four levels: 0.5; 0.3; 0.2; 0.1 compared to the minimum wage, as specified below:
|
Level |
Coefficient |
The allowance level implemented from October 1, 2004 |
|
1 |
0,5 |
145,000 VND |
|
2 |
0,3 |
87,000 VND |
|
3 |
0,2 |
58,000 VND |
|
4 |
0,1 |
29,000 VND |
1. Level 1, coefficient 0.5, applicable to non-executive members of the Board of Directors of special state-owned corporations and equivalent corporations.
2. Level 2, coefficient 0.3, applicable to:
- Members of the Supervisory Board (excluding the Chairman of the Supervisory Board) of special state-owned corporations and equivalent corporations;
- Non-executive members of the Board of Directors of Class 1 enterprises and lower;
- Station chiefs, farm chiefs of stations, farms, experimental fields, and breeding centers of agricultural and forestry enterprises, aquaculture and seafood processing enterprises;
- Shift leaders, team leaders in Class I and Class II enterprises;
- Team leaders of explosive production teams, warehouse managers of explosive materials in enterprises.
- Cashiers of commercial banks;
3. Level 3, coefficient 0.2, applicable to:
- Members of the Supervisory Board (excluding the Chairman of the Supervisory Board) of Class I enterprises and lower;
- Deputy station chiefs, deputy farm chiefs of stations, farms, experimental fields, and breeding centers of agricultural and forestry enterprises, aquaculture and seafood processing enterprises;
- Shift leaders, team leaders in Class III enterprises; shift supervisors, deputy shift leaders, deputy team leaders in Class I and Class II enterprises;
- Team leaders of mineral extraction enterprises, forest product extraction enterprises, rubber tapping enterprises, geological survey enterprises, mapping enterprises, reforestation enterprises, basic construction enterprises;
- Deputy team leaders of explosive production teams; deputy warehouse managers of explosive materials, supply personnel, and explosive material transporters of enterprises;
- Cashiers, bank auditors of commercial bank branches.
4. Level 4, coefficient 0.1, applicable to:
- Team leaders in remaining enterprises; shift supervisors in Class III enterprises;
- Security personnel, warehouse managers of explosive materials;
- Cashiers of enterprises.
III. CALCULATION METHOD FOR RESPONSIBILITY ALLOWANCE PAYMENTS
1. The responsibility allowance is included in the unit price of wages and recorded in the cost or business expenses of the enterprise and is paid concurrently with monthly wages;
If not performing the work entitled to the responsibility allowance for one month or more, the responsibility allowance will not be received.
2. This Circular takes effect fifteen days after its publication in the Official Gazette and replaces Circular No. 17/LĐTBXH-TT dated June 2, 1993 of the Ministry of Labor - Invalids and Social Affairs guiding the implementation of the responsibility allowance system. The provisions of this Circular shall be implemented from October 1, 2004.
During the implementation process, if there are any difficulties, please report them to the Ministry of Labor - Invalids and Social Affairs for consideration and resolution./.
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