Decision No. 10-/LDTBXH/QD stipulates that the inflation adjustment factor is 370% for calculating the unit price of wages in state-owned economic establishments, including electricity price adjustments and monetaryized allowances. This decision replaces the old factor and applies from January 1, 1993.
적용 범위
State-owned economic establishments
핵심 사항
- State-owned economic establishments → shall apply the inflation adjustment factor of 370% for calculating the unit price of wages, including electricity price adjustments and monetaryized allowances.
- The new inflation adjustment factor replaces the old factor issued by Decision No. 191-QĐ/LB dated April 10, 1992.
- The settlement of the wage fund for 1992 is based on the volume of work performed and monetaryized allowances such as health insurance, housing allowance, and education subsidy.
- Economic establishments must determine the total monetaryized fund according to the Government's regulations for the last three months of 1992.
- The monetaryized fund is accounted for in cost or circulation fees and settled together with the wage fund.
🌐 이 문서의 사회적 영향
- Positive impact: Ensures fairness in calculating the unit price of wages, avoiding unfairness between enterprises.
- Negative impact: Increased costs for state-owned economic establishments due to the need to cover monetaryized allowances.
❓ 자주 묻는 질문
What is the new inflation adjustment factor?
The new inflation adjustment factor for calculating the unit price of wages in state-owned economic establishments is 370% (three hundred seventy percent).
When does this inflation adjustment factor start to be applied?
The new inflation adjustment factor is uniformly applied nationwide from January 1, 1993.
What does the term "monetaryized allowances" include?
Monetaryized allowances include health insurance, housing allowance, and education subsidy in wages.
How is the settlement of the wage fund for 1992 carried out?
The settlement of the wage fund for 1992 is based on the volume of work performed and monetaryized allowances, specifically health insurance, housing allowance, and education subsidy for the last three months of 1992.
Where is the monetaryized fund accounted for?
The monetaryized fund is accounted for in cost or circulation fees and settled together with the wage fund.
전문
Pursuant to …;
On the price adjustment factor for calculating unit labor costs in state-owned economic units.
THE MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Pursuant to Decision No. 317/CT dated September 1, 1990 of the Council of Ministers (now Prime Minister) on salary and bonus adjustments in state-owned economic units;
Pursuant to Circular No. 15/TCTK-TNVTG of the General Statistics Office dated January 15, 1993 on the retail price index for goods and services in the national market;
Pursuant to Decision No. 117/TTg dated November 27, 1992 of the Prime Minister on educational allowance within salaries; Decision No. 118/TTg dated November 27, 1992 on housing rental prices and inclusion of housing fees in salaries; Circular No. 26/TT-LB dated December 31, 1992 of the Ministry of Labor, War Invalids and Social Affairs and Finance guiding the implementation of educational allowances within salaries; Circular No. 27/TT-LB dated December 31, 1992 of the Ministry of Labor, War Invalids and Social Affairs, Finance, and Construction guiding the inclusion of housing fees in salaries;
Pursuant to Decree No. 299/HĐBT dated August 15, 1992 of the Council of Ministers (now Government) promulgating the Health Insurance Regulations and Circular No. 12/TT-LB dated September 18, 1992 of the Ministry of Health, Finance, and Labor, War Invalids and Social Affairs guiding the implementation of Decree No. 299/HĐBT;
Pursuant to the agreement letter No. 337/TC-CĐTC dated March 2, 1993 of the Ministry of Finance and letter No. 64-TLĐ dated January 19, 1993 of the Vietnam General Confederation of Labor regarding the determination of the price adjustment factor,
DECISION:
Article 1. - Announces the price adjustment factor for calculating unit labor costs in state-owned economic units at 370% (three hundred seventy percent). This price adjustment factor includes the electricity price adjustment and other monetaryized items as prescribed by the State (educational allowance, housing fee, health insurance within salaries).
Article 2. - The price adjustment factor stipulated in this Decision replaces the price adjustment factor issued in Decision No. 191-QĐ/LB dated April 10, 1992 of the Ministry of Labor, War Invalids and Social Affairs, and Finance, and shall be uniformly applied nationwide from January 1, 1993.
Article 3. - The settlement of the wage fund for 1992 shall be carried out as follows:
1. Based on the actual workload completed in 1992, analyze factors affecting the unit's performance results, handle objective factors that increase or decrease the unit's workload, thereby determining the completed workload used to determine the actual wage fund for 1992 according to the approved unit labor cost (or cost).
2. Since the price adjustment factor for calculating unit labor costs in 1992 did not include monetaryized items, enterprises shall base their calculations on the actual number of employees present (including contractual employees if any) and monetaryized items (health insurance, educational allowance, and housing fee within salaries) to determine the total monetaryized fund according to government regulations, specifically:
a) Health insurance calculated according to Decree No. 299-HĐBT dated August 15, 1992 of the Council of Ministers and Circular No. 12-TT/LB dated September 18, 1992 of the Ministry of Health, Finance, and Labor, War Invalids and Social Affairs for October, November, and December 1992.
b) Housing allowance calculated according to Decision No. 118-TTg dated November 27, 1992 of the Prime Minister and Circular No. 27-TT/LB dated December 31, 1992 of the Ministry of Labor, War Invalids and Social Affairs, Finance, and Construction for November and December 1992.
c) Educational allowance within salaries calculated according to Decision No. 117-TTg dated November 27, 1992 ofthe Prime Minister and Circular No. 26-TT/LB dated December 31, 1992 of the Ministry of Labor, War Invalids and Social Affairs, and Finance for November and December 1992.
3. The monetaryized fund stipulated in Clause 2, Article 3 shall be recorded in production costs or circulation fees and settled together with the wage fund stipulated in Clause 1, Article 3 of this Decision.
4. The Department of Labor, War Invalids and Social Affairs shall coordinate with the Finance Department to urge and inspect enterprises to complete the settlement of the wage fund for 1992 according to the guidance in this Decision in the first quarter of 1993 to report to the Ministry.
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