Circular No. 08/2015/TT-BQP guiding the implementation of the seniority allowance system for certain subjects under the Ministry of National Defense.

CIRCULAR

Guidelines for Implementing the Seniority Allowance System for Certain Subjects under the Ministry of National Defense

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Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the Salary System for Civil Servants, Public Officials, and Military Personnel;

Pursuant to Decree No. 76/2009/NĐ-CP dated September 15, 2009 of the Government amending and supplementing certain provisions of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, public officials, and armed forces personnel;

Pursuant to Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance for teachers;

Pursuant to the Government Decree No. 94/2013/NĐ-CP dated August 21, 2013 detailing the implementation of the Law on National Reserves;

Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Considering the proposal of the Director of the Finance Department under the Ministry of National Defense,

The Minister of National Defense issues guidelines for implementing the seniority allowance system for certain subjects under the Ministry of National Defense.

Article 1. Scope of Regulation

These Circulars provide guidelines for implementing the seniority allowance system for certain subjects under the Ministry of National Defense who are entitled to the seniority allowance according to the regulations of the Government.

Article 2. Applicability

1. These Circulars apply to agencies, units, organizations, and individuals related to the implementation of the seniority allowance system for subjects under the management of the Ministry of National Defense.

2. The seniority allowance system stipulated in these Circulars shall be applied to:

a) Officers and professional military personnel.

b) Personnel engaged in confidential work in confidential organizations receiving confidential rank-based salaries or confidential technical specialty salaries (hereinafter referred to as confidential personnel).

c) National defense workers who have been and are currently classified to receive salaries based on the following specialties or positions: customs, judiciary, prosecution, auditing, inspection, civil execution, forestry protection, party inspection, education, and national reserve.

Article 3. Rate of Seniority Allowance

The subjects specified in Clause 2, Article 2 of these Circulars, after five years (sixty months) of service or continuous work in the fields of confidential work, customs, judiciary, prosecution, auditing, inspection, civil execution, forestry protection, party inspection, education, and national reserve, shall be entitled to a seniority allowance equal to 5% of their current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable); from the sixth year onwards, an additional 1% shall be added each year.

Article 4. Method of Calculating the Seniority Allowance

1. Time of Work Eligible for Seniority Allowance

a) The time of work eligible for seniority allowance is determined by the total of the following periods:

- Time of work eligible for military, police, and confidential seniority allowances (if applicable);

- Time of work eligible for seniority allowances in other sectors, including:

+ Time of work classified under any of the ranks or positions in the customs, judiciary, prosecution, auditing, inspection, civil execution, forestry protection specialties (if applicable), which are eligible for seniority allowances as prescribed in Clause 2, Article 1 of Decree No. 76/2009/NĐ-CP dated September 15, 2009 of the Government amending and supplementing certain provisions of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, public officials, and armed forces personnel;

+ Time of work in party inspection eligible for seniority allowances as prescribed in Decision No. 275-QĐ/TW dated December 4, 2009 of the Central Committee Secretariat amending and supplementing certain provisions of Decision No. 128-QĐ/TW dated December 14, 2004 of the Central Committee (Term IX) on the salary system for cadres, civil servants, public officials in party organs, mass organizations, and social-political organizations;

+ Time of teaching and education eligible for seniority allowances as prescribed in Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance system for teachers;

+ Time of work in national reserve eligible for seniority allowances as prescribed in Decree No. 94/2013/NĐ-CP dated August 21, 2013 of the Government detailing the implementation of the Law on National Reserve.

- Time of performing compulsory military service as prescribed by law for the subjects specified in Point c, Clause 2, Article 2 of these Circulars, before being assigned to perform compulsory military service, if they were already eligible for seniority allowances.

b) If the time of work is eligible for multiple types of seniority allowances at the same time, only the seniority allowance of one type shall be calculated.

c) The seniority allowance system shall be paid together with monthly salary and shall be included in the calculation of social insurance contributions and benefits.

2. Time Not Eligible for Seniority Allowance

a) Time of service before being deprived of military status and time serving imprisonment sentences, in cases where military personnel commit crimes and are sentenced to imprisonment by the Court and deprived of military status by the competent authority.

b) Time of service before being deprived of military status, in cases where military personnel are deprived of military status due to disciplinary violations.

c) Time of desertion, in cases where military personnel desert but are subsequently accepted back to their unit.

d) Time of service before desertion, in cases where military personnel desert and do not return to their unit.

đ) Time not eligible for seniority allowance for the subjects specified in Point c, Clause 2, Article 2 of these Circulars as follows:

- Probationary period or initial contract period;

- Continuous leave without pay for one month or more;

- Sick leave or maternity leave exceeding the duration prescribed by law on social insurance;

- Time of temporary suspension of duty or detention pending investigation, prosecution, and trial.

3. Method of Monthly Payment of Seniority Allowance

a) The subjects specified in Clause 2, Article 2 of these Circulars, after five years (sixty months), shall be entitled to a seniority allowance of 5%; from the sixth year onwards, an additional 1% shall be added for each year of work (twelve months).

Example 1: Comrade A joined the military in July 1984 and worked for four years (forty-eight months) until June 1988; thereafter, he was transferred to professional military personnel status and worked until September 2014 when he retired.

Therefore, as of September 2014, Comrade A had thirty years and three months of military service. Accordingly, Comrade A will be entitled to a seniority allowance of 30% from July 2014.

Example 2: In May 2007, Comrade B, after completing the initial employment contract, was recruited as a teacher at High School K. In September 2010, he entered military service to fulfill his national defense obligation in the military. From September 2012, he was transferred to the defense employee system and worked as a teacher at the Military Zone 2 Junior Military School until now.

As of September 2014, Comrade B had the following periods of work experience eligible for seniority allowance calculation:

- The period as a teacher from May 2007 to August 2010 is 3 years and 4 months (40 months), which is counted towards seniority.

- The period fulfilling military service from September 2010 to August 2012 is 2 years (24 months), which is considered active duty time.

- The period as a teacher from September 2012 to September 2014 is 2 years and 1 month (25 months), which is counted towards seniority.

If calculated as of September 2014, Comrade B has 5 years and 5 months (65 months) of teaching experience, meeting the conditions to be eligible for seniority allowance as stipulated in Article 3 of this Circular, with a total seniority allowance calculation period of 5 years and 5 months (including 3 years and 4 months and 2 years and 1 month as a teacher). Accordingly, Comrade B is entitled to a 5% seniority allowance from May 2014.

b) Officers and professional military personnel who have accumulated sufficient time to be eligible for seniority allowances in other sectors such as cryptography, customs, courts, prosecution, auditing, inspection, civil execution, forestry inspection, party inspection, education, national reserves... shall be added to calculate the seniority allowance for military service.

Example 3: Comrade C worked in the Customs sector for 12 years. Since January 2012, he was transferred to the military and promoted to Major.

As of September 2014, Comrade C had a total seniority allowance calculation period of 14 years and 9 months (12 years in the Customs sector and 2 years and 9 months in the military). Accordingly, Comrade C is entitled to a 14% seniority allowance.

c) For subjects working in sectors and fields eligible for seniority allowances who were subsequently transferred, assigned, appointed, or recruited to work in other sectors without seniority allowance provisions, and then returned to their previous sectors, the time spent working in those sectors eligible for seniority allowances will be combined to calculate the seniority allowance.

Example 4: Comrade D entered military service in May 1982, with the rank of Private First Class, and was discharged in July 1984. Since February 1988, Comrade D was recruited as a defense employee, classified as a Specialist. Since June 1995, Comrade D has been transferred to the status of professional military personnel until now.

As of September 2014, Comrade D's working periods eligible for and not eligible for seniority allowances are as follows:

- The period from May 1982 to July 1984 is 2 years and 3 months, which is counted as active duty time.

- The period as a defense employee from February 1988 to May 1995 is 7 years and 4 months, which is not eligible for seniority allowance.

- The period from June 1995 to September 2014 is 19 years and 4 months, which is counted as active duty time eligible for seniority allowance.

As of September 2014, Comrade D's total seniority allowance calculation period is 21 years and 7 months (including 2 years and 3 months of active duty and 19 years and 4 months of active duty as professional military personnel). Accordingly, Comrade D is entitled to a 21% seniority allowance from March 2014.

Example 5: Comrade D was recruited to work at the General Department of Customs for 3 years and 6 months. Since January 2006, Comrade D joined the military as a defense employee, classified as a Specialist. Since March 2008, Comrade D has been transferred to the status of professional military personnel until now. As of September 2014, Comrade D's working periods eligible for seniority allowances are as follows:

- The period working at the General Department of Customs is 3 years and 6 months, which is counted towards seniority allowance.

- The period as a defense employee from January 2006 to February 2008 is 2 years and 2 months, which is not eligible for seniority allowance.

- The period as professional military personnel from March 2008 to September 2014 is 6 years and 7 months, which is counted towards seniority allowance.

As of September 2014, Comrade D has over 5 years (over 60 months) as professional military personnel, meeting the conditions to be eligible for seniority allowance as stipulated in Article 3 of this Circular, with a total seniority allowance calculation period of 10 years and 1 month (6 years and 7 months as professional military personnel and 3 years and 6 months in Customs). Accordingly, Comrade D is entitled to a 10% seniority allowance.

Article 5. Source of Funds

1. For agencies and units funded by the state budget: The funds for implementing the seniority allowance system are guaranteed by the state budget according to the current budget allocation levels and recorded under Item 6100, Sub-item 6115, Section: 10 for officers, 20 for professional military personnel, 90 for defense employees, Sector 00 in the National Budget Classification System applicable in the military.

2. For public institutions self-financing part of their operational costs: The funds for implementing the seniority allowance system are guaranteed from the institution's business income and the state budget according to the current management level of the state budget.

3. For enterprises and public institutions fully self-financing their operational costs: The funds for implementing the seniority allowance system are guaranteed from the enterprises' and institutions' own sources of operational funding.

Article 6. Effectiveness

1. This Circular shall take effect from April 20, 2015; Clause 2 of Section IV of Circular No. 05/2005/TT-BQP dated January 5, 2005 of the Ministry of National Defense guiding the implementation of salary systems for military personnel and defense workers receiving salaries or living expenses from state budget funds is hereby abolished; Circular No. 153/2013/TT-BQP dated August 19, 2013 of the Ministry of National Defense guiding the implementation of seniority allowances for individuals under the management of the Ministry of National Defense who have been or are currently classified according to customs officer, court, prosecution, inspection, party inspection, auditing, civil enforcement, forest protection, and teacher positions is hereby abolished.

2. The seniority allowance system prescribed for customs officers, courts, prosecutors, auditors, inspectors, civil enforcement officers, forest rangers, and party inspectors shall be calculated from January 1, 2009; teachers shall be calculated from May 1, 2011; and national reserve personnel shall be calculated from November 1, 2013.

Article 7. Implementation Organization

1. The competent authority managing the subjects shall be responsible for:

a) Determining the level of seniority allowance for officials within their management scope based on their working time records and preparing the budget estimate for implementing seniority allowances for the unit according to Table 1A, 1B stipulated in this Circular, and submitting it to the immediate superior authority for review and approval to implement.

b) Processing back payments of seniority allowances for officials listed in the payroll of the agency or unit immediately upon approval by the competent management authority.

c) Cooperating with the Social Insurance Department of the Ministry of National Defense to implement additional contributions to social insurance and health insurance (if applicable) from seniority allowances for each individual and adjusting the retirement pension levels for those who retired during the period from the date they began to enjoy seniority allowances until the effective date of this Circular.

2. The Social Insurance Department of the Ministry of National Defense shall carry out the recovery of social insurance and health insurance contributions; and adjust the retirement pensions for individuals specified in Clause 2, Article 2 of this Circular who retired and received retirement benefits during the period from January 1, 2009 to the effective date of this Circular.

Any difficulties encountered during implementation should be reported to the Ministry of National Defense (through the Finance Department) for study and resolution./.