Circular No. 05/TC in 1982 guides the establishment of reward funds and welfare funds for enterprises based on the results of implementing state plans, including provisions on methods for reviewing and recognizing the completion of plans, the level of fund contributions for rewards and welfare, as well as penalties for violations of state management policies.
적용 범위
Enterprises under the production, construction, transportation, distribution, circulation, and service sectors.
핵심 사항
- Enterprises that complete the state plan targets assigned will be entitled to establish reward and welfare funds according to the basic contribution rate of the current system based on the actual grade salary fund for the entire year, including temporary salary supplements.
- The subjective effort of enterprises in completing the value target of goods produced will be considered for establishing reward and welfare funds, specifically from 20% upwards: 8%, from 10% to less than 20%: 6%, from 5% to less than 10%: 4-2%, from 1% to less than 5%: 2-1%.
- The maximum limit of the state plan assigned for the reward fund is three months' salary, including both the actual grade salary and temporary salary supplements.
- Violations of state management policies will result in penalties such as reduced bonuses and welfare benefits according to current regulations or disqualification from receiving awards.
- Enterprise unions will establish reward and welfare funds at the level of their affiliated enterprises.
🌐 이 문서의 사회적 영향
- Positive impact: Promote work spirit, enhance efforts to complete plans.
- Negative impact: May cause unnecessary pressure on businesses in achieving plan targets.
❓ 자주 묻는 질문
When are enterprises entitled to establish reward and welfare funds?
Enterprises that complete the state plan targets assigned or make subjective efforts in completing the value target of goods produced.
What is the specific level of contribution for reward and welfare funds?
From 20% upwards: 8%, from 10% to less than 20%: 6%, from 5% to less than 10%: 4-2%, from 1% to less than 5%: 2-1%.
What is the maximum limit of the state plan assigned for the reward fund?
Three months' salary, including both the actual grade salary and temporary salary supplements.
How will violations of state management policies be penalized?
Penalties will include reduced bonuses and welfare benefits according to current regulations or disqualification from receiving awards.
How will enterprise unions establish reward and welfare funds?
They will establish reward and welfare funds at the level of their affiliated enterprises, including temporary salary supplements.
전문
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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Number: 05 TT/TC |
Hanoi, January 13, 1982 |
CIRCULAR
Regarding the establishment of incentive funds and welfare funds for enterprises in 1981
Pursuant to Decision 269/CT dated December 10, 1981 of the Council of Ministers on reviewing the results of implementing the state plan in 1981, Circular 165/TTg dated March 21, 1976, and Decision 25/CP of the Council of Ministers (which has been guided for implementation by the Ministry of Finance through Circulars 03/TC dated March 28, 1978 and 04-TT/TC dated March 18, 1981), the Ministry of Finance provides additional guidance on the establishment of incentive funds and welfare funds for enterprises in 1981 as follows:
1- Basis and method for reviewing and recognizing completion of plans:
In 1981, due to significant changes in prices compared to when the state plan was established, Decision 269/CT of the Council of Ministers stipulates:
- In terms of physical quantities, the basis for reviewing and recognizing completion of the state plan is the levels of state plan targets assigned at the beginning of the year. The levels of plan targets assigned by superiors to subordinates must not contradict the total targets assigned by the Chairman of the Council of Ministers to Ministries, General Departments, or provinces/cities according to Decision 13-CT dated January 10, 1981.
- In terms of value, to accurately determine the level of plan completion, prices used to calculate indicators such as the value of actual production output, total wage fund, realized profit, and tax payments, etc., must be converted to the prices and wages at the time of plan assignment to assess the degree of plan completion.
- When reviewing the results of plan implementation and awarding incentives, it is necessary to accurately determine the actual profit realized for all three parts of the plan. For the portion of increased revenue due to price adjustments decided by the state, as well as the portion of profit exceeding the maximum allowable limit in parts B and C of the plan, these should not be included in the realized profit indicator and must be paid into the state budget as price differences.
- Regarding tax payment targets, when assessing the completion of state tax payments, it must be based on the actual realized profit and other actual deductions such as state-owned income, basic depreciation...
2- Awards and penalties based on the results of plan implementation:
- When reviewing the completion of state plan targets, factors beyond the control of the enterprise such as shortages of raw materials, materials, electricity, fuel, etc. (as per Decision 269/CT of the Council of Ministers) shall not be excluded. Enterprises that complete the state plan targets will be entitled to establish incentive and welfare funds at the basic rate of the current system based on the actual annual wage grade including temporary wage supplements as per Decision 219/CP of the Council of Ministers.
- In 1981, there were many difficulties in supplying raw materials, materials, electricity, fuel, etc. Some enterprises made great efforts to overcome these objective difficulties, such as saving materials, energy, and running additional raw materials outside the plan, but still did not complete the plan. In such cases, the Ministry and the main management sectors need to consider the subjective efforts of each specific case to appropriately establish incentive and welfare funds. In these situations, the rates for establishing incentive and welfare funds are specified as follows:
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Degree of subjective effort of the enterprise ensuring additional completion of the value target of actual production output of key products |
Rate for each incentive and welfare fund based on the actual annual wage grade including temporary wage supplements as per Decision 219-CP of the Council of Ministers |
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mainly compared to the state plan target. |
For enterprises in the manufacturing, construction, transportation sector. For enterprises in the distribution, circulation, service sector. |
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- 20% or more |
8%6% |
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- From 10% to less than 20% |
6%4- |
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- From 5% to less than 10% |
4-2- |
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- From 1% to less than 5% |
2-1- |
Example 1: Textile Enterprise, state plan target for 1981: 20 million dong value of actual production output of key products, actually achieved 18 million dong (converted to the price at the time of plan assignment at the beginning of the year), equivalent to 90% of the plan target. Among which, due to insufficient supply of raw materials and energy, only 80% of the plan target was reached. However, due to subjective efforts such as running additional raw materials, spare parts, increasing shifts, working overtime, and saving electricity consumption compared to standards, an additional 2 million dong value of actual production output of fabric was produced, equivalent to 10% of the plan target. In this case, the degree of subjective effort of the enterprise ensured an additional completion of the value target of actual production output of key products by 10% compared to the state plan target, thus being entitled to establish incentive and welfare funds, each fund at 6% of the actual annual wage grade including temporary wage supplements as per Decision 219-CP of the Council of Ministers.
Example 2: Soap Enterprise, state plan target for 1981: 20 million dong value of actual production output of key products, actually achieved 14 million dong (converted to the price at the time of plan assignment at the beginning of the year), equivalent to 70% of the plan target. Among which, due to insufficient supply of coconut oil and other auxiliary materials, only 50% of the plan target was reached, resulting in a total soap production of 10 million dong, equivalent to 50% of the plan target. However, due to subjective efforts such as purchasing additional coconut oil and some auxiliary materials outside the plan to increase production, an additional 4 million dong value of actual production output was achieved, equivalent to 20% of the plan target. In this case, the degree of subjective effort of the enterprise ensured an additional completion of the value target of actual production output of key products by 20% compared to the state plan target, thus being entitled to establish incentive and welfare funds, each fund at 8% of the actual annual wage grade including temporary wage supplements as per Decision 219-CP of the Council of Ministers.
The assessment of the rate for establishing incentive and welfare funds for enterprises with significant subjective efforts in completing the state plan targets as mentioned above shall be decided by the Ministry or the main management sector after consultation with financial authorities at the same level: for central enterprises, the main management ministry shall consult with the Ministry of Finance; for local enterprises, the main management department shall consult with the local finance department.
Violations of state policies and management systems shall result in penalties such as reduced bonuses and welfare benefits according to the current regulations or disqualification from receiving awards, depending on the severity of the violation and its impact.
3 - The level of control over the reward fund: The maximum level of control for the part of the state plan allocated to the reward fund still follows the current regulations, which is three months' salary including both actual rank salary and temporary allowance according to Decision 219/CP of the Council of Ministers.
4 - Reward for Joint Enterprises: For Joint Enterprises that allocate the reward and welfare fund according to Decision 302/CP dated December 1, 1978, of the Council of Ministers and Circular 02 TC/TP dated January 18, 1980, of the Ministry of Finance, rewards shall be given at the allocation level of their affiliated enterprises, including the temporary allowance according to Decision 219/CP of the Council of Ministers.
Issues not addressed in this Circular shall continue to be governed by the current regulations./.
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DEPUTY MINISTER OF FINANCE DEPUTY MINISTER (Signed) Chu Tam Thuc |
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