Joint Circular No. 03 TT/LB guiding the implementation of additional allowances for workers and civil servants in the armed forces and social policy beneficiaries.

JOINT CIRCULAR

Guidelines for implementing additional allowances for workers and civil servants

- military forces and social policy beneficiaries.

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 Implementing Decision No. 70/HĐBT dated March 5, 1992 of the Council of Ministers on "allowances for workers, civil servants, military forces and social policy beneficiaries," after exchanging opinions with the Vietnam General Confederation of Labour, the Joint Ministry of Labour - War Invalids and Social Affairs - Finance hereby provides guidelines as follows:

1/ Objectives, calculation methods, and sources of payment.

- The objectives, calculation methods, and sources of payment for this additional allowance shall be implemented as stipulated in Circulars No. 09/TT-LB dated September 10, 1990; No. 01/TT-LB dated January 9, 1991; No. 03/TT-LB dated April 29, 1990; and No. 12/TT-LB dated November 5, 1991 of the Joint Ministry of Labour - War Invalids and Social Affairs - Finance guiding the implementation of Decisions No. 319/HĐBT dated September 5, 1990; No. 449/HĐBT dated December 31, 1990; No. 129/HĐBT dated April 20, 1991; and No. 324/HĐBT dated October 18, 1991 of the Council of Ministers regarding allowances for workers, civil servants, military forces, and social policy beneficiaries.

- For workers and civil servants who are settled according to Decision No. 11/HĐBT dated April 12, 1991 of the Council of Ministers, from March 1, 1992, ministries, sectors, and localities when formulating plans for organizational restructuring and personnel reduction in administrative and public services must include the additional allowance of 25% along with other benefits as guided in Circular No. 04/TT-LB dated May 24, 1991 of the Joint Ministry of Labour - War Invalids and Social Affairs - Finance before reporting to the central government for review.

Workers and civil servants in administrative and public service units who have been decided to terminate their employment (or transferred) but received termination allowances after March 1, 1992, will also be entitled to the additional 25% allowance as guided in this Circular. In practice, if such cases arise (receiving termination allowances after March 1, 1992), it is recommended that ministries, sectors, and localities conduct actual checks at administrative and public service units and prepare budgets to send to the central government for supplementary funding consideration. The settlement of this supplementary funding will be carried out according to current regulations.

Workers and civil servants in administrative and public service units who have already received funding to implement Decision No. 111/HĐBT and have been terminated (or transferred) and received one-time allowances before March 1, 1992, will not be eligible for this additional 25% allowance.

- Beneficiaries under social policies whose allowances have already been calculated based on actual quantities will not be entitled to this additional allowance.

- This allowance will not be added to rank-based salary (or position-based salary), basic allowances, living expenses, scholarships, or other allowances;

- For military forces, there are separate guiding documents.

2/ SUBSIDY LEVEL:

The subjects mentioned in point 1 above, in addition to the current 75% allowance, from March 1, 1992, will receive an additional 25% allowance monthly on their rank-based salary (or position-based salary), pension, salary, or social insurance benefits; initial retirement allowances, disability allowances, living expenses, termination allowances... recalculated according to Decision No. 203/HĐBT dated December 28, 1988 of the Council of Ministers.

Specific levels of allowances for beneficiaries of social policies are detailed in the attached annex.

This allowance will be recorded in item 70 (for surplus subjects awaiting resolution according to Joint Circular No. 79/TT-LB, it will be recorded in item 78), corresponding to the chapter, type, category, and subcategory of the current state budget classification.

3/ For workers and civil servants in production and business areas, this additional allowance will only apply when settling social insurance and termination allowances and will be recorded in cost of goods sold or operating expenses.

4/ In cases of transfer (including relocation), the new unit receiving the individual will base the payment of this additional allowance on the salary, pension, and allowances introduced by the previous unit.

5/ This Circular takes effect from March 1, 1992.

In places where higher additional allowance levels have been self-determined compared to the Council of Ministers' decision, they must be reduced to the level specified in Decision No. 70/HĐBT dated March 5, 1992 of the Council of Ministers. The State budget will only settle the salaries and allowances of these subjects according to the levels prescribed in Decision No. 70/HĐBT dated March 5, 1992 of the Council of Ministers.

During implementation, if any issues arise, please report them to the Joint Ministry for guidance on resolution.