Decree No. 108/2014/ND-CP on the policy to streamline the establishment

DECREE

On the policy for streamlining the establishment quota

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Social Insurance Law dated June 29, 2006;

Pursuant to the Law on Public Officials and Civil Servants dated November 13, 2008;

Pursuant to the Civil Servant Law dated November 15, 2010;

||| Based on the proposal of the Minister of Home Affairs;

The Government promulgates the Decree on the policy for streamlining the establishment quota.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the policy for streamlining the establishment quota to be implemented in the following agencies, organizations, and units:

1. Agencies and organizations of the Party, State, and political-social organizations from central to commune levels;

2. Publicly-funded事业单位和单位事业的公立事业单位；

3. Associations that are allocated establishment quotas and state financial support for salary payments;

4. Limited liability companies wholly owned by the State or by political organizations or political-social organizations (hereinafter referred to collectively as limited liability companies wholly owned), which have been converted from state-owned enterprises or enterprises under political organizations or political-social organizations, and continue to be approved by competent authorities to reorganize according to plans for shareholding reform, transfer, sale, dissolution, merger, division, bankruptcy, or conversion into publicly-funded事业单位或单位事业的公立事业单位，或者转换为两个或更多股东的有限责任公司；

5. Joint-stock companies with state capital contributions that are now being sold out by competent authorities;

6. State-owned forestry and farm enterprises that are being reorganized in accordance with the provisions of the law.

Article 2. Applicability

1. Cadres and civil servants from central to commune levels;

2. Staff members in publicly-funded事业单位或单位事业的公立事业单位；

3. Workers under indefinite-term labor contracts as prescribed in Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing the system of certain types of contracts in administrative agencies and publicly-funded事业单位或单位事业的公立事业单位，and other provisions of the law;

4. Chairpersons, members of the Board of Members, General Directors, Deputy General Directors, Directors, Deputy Directors, Chief Accountants, and auditors in limited liability companies wholly owned by the State or by political organizations or political-social organizations (excluding General Directors, Deputy General Directors, and Chief Accountants working under labor contracts);

5. Those who are cadres and civil servants appointed by competent authorities as representatives with proxy rights over state capital at enterprises with state capital;

6. Workers within the establishment quota assigned by state authorities to associations.

Article 3. Explanation of Terms

1. "Establishment quota" used in this Decree refers to: cadre establishment quota, civil servant establishment quota, number of workers in publicly-funded事业单位或单位事业的公立事业单位，and indefinite-term labor contract workers assigned by competent authorities in accordance with the provisions of the law.

2. "Streamlining the establishment quota" in this Decree refers to the process of evaluating and classifying, removing surplus personnel who do not meet job requirements and cannot be reassigned, and resolving benefits and policies for those subject to streamlining.

Article 4. Principles of Streamlining the Establishment Quota

1. It must ensure the leadership of the Party and the supervisory role of political-social organizations and the people during the implementation of streamlining the establishment quota.

2. It must be carried out based on reviewing and reorganizing organizational structures and conducting evaluations and classifications of cadres, civil servants, staff members, and indefinite-term labor contract workers in agencies, organizations, and units.

3. It must ensure the principles of democratic centralism, objectivity, transparency, and compliance with the law.

4. It must ensure timely, full, and accurate payment of benefits and policies for streamlining the establishment quota in accordance with the law.

5. The head must be responsible for the results of implementing streamlining staffing in the agency, organization, or unit under their management authority.

Article 5. Management and utilization of the number of positions that have been streamlined

1. Agencies, organizations, and units may use 50% of the establishment quota that has been streamlined and resolve retirement benefits or termination of employment in accordance with the law; the remaining portion will be reduced and incorporated into the reserve establishment quota managed by competent authorities for use in establishing new organizations or implementing new tasks assigned by competent authorities.

2. In cases where ministries, sectors, localities, and other agencies fail to implement streamlining the establishment quota, when establishing new organizations or implementing new tasks assigned by competent authorities, they must balance within the total establishment quota allocated without receiving additional establishment quota.

3. The implementation of the provisions of Clause 1 and Clause 2 of this Article does not apply to commune-level cadres and civil servants.

Article 6. Cases for streamlining the establishment

1. Civil servants, public officials, and employees within the establishment and civil servants at commune level receiving salaries from the state budget or the salary fund of public institutions in accordance with the provisions of the law (hereinafter referred to collectively as civil servants, public officials, and employees) shall be subject to streamlining the establishment if they fall under any of the following cases:

a) Surplus due to review and reorganization of organizational structure and personnel according to the decision of the competent authority of the Party and State or due to the reorganization of organizational structure and personnel of public institutions to implement the self-management and self-responsibility system regarding tasks, finance, organizational structure, and personnel;

b) Surplus due to restructuring civil servants, public officials, and employees based on job positions, but unable to arrange other jobs;

c) Not meeting the training standards specified for the job position currently held, but there is no suitable job position available for arrangement and it is not possible to arrange further training to standardize their expertise;

d) Having a field of study that does not match the current job position, thus limiting their ability to complete assigned tasks, but unable to arrange other jobs;

đ) In the two consecutive years immediately prior to the time of considering streamlining the establishment, civil servants and public officials are classified and evaluated as having completed their tasks but still have limitations in capability, or have one year of completing tasks but still have limitations in capability and one year of not completing tasks, and unable to arrange other suitable jobs;

e) In the two consecutive years immediately prior to the time of considering streamlining the establishment, employees have one year classified and evaluated as having completed tasks and one year of not completing tasks, and unable to arrange other suitable jobs;

g) In the two consecutive years immediately prior to the time of considering streamlining the establishment, each year has a total number of days off equal to the maximum number of sick leave days stipulated in Clause 1, Article 23 of the Social Insurance Law, confirmed by the medical facility and the Social Insurance agency paying sickness benefits according to current regulations;

2. Workers under indefinite-term labor contracts in administrative agencies and public institutions not yet granted full autonomy over tasks, finance, organizational structure, and personnel (hereinafter referred to as public institutions not yet granted full autonomy) who are surplus due to reorganization according to the decision of the competent authority or due to the reorganization of organizational structure and personnel of public institutions to implement the self-management and self-responsibility system regarding tasks, finance, organizational structure, and personnel;

3. Employees and workers under indefinite-term labor contracts in public institutions granted full autonomy over tasks, finance, organizational structure, and personnel who are surplus due to reorganization according to the decision of the competent authority or due to the reorganization of organizational structure and personnel of public institutions to implement the self-management and self-responsibility system regarding tasks, finance, organizational structure, and personnel;

4. Chairman of the company, member of the Board of Members, General Director, Deputy General Director, Director, Deputy Director, Chief Accountant, and auditor of a limited liability company with one member owned by the State who are surplus due to implementing shareholding reform, transfer, sale, dissolution, merger, consolidation, division, bankruptcy, or conversion into a limited liability company with two or more members or conversion into a public institution according to the decision of the competent state authority; Director, Deputy Director, and Chief Accountant of state-owned farms and forestry enterprises who are surplus due to reorganization according to the Government Decree No. 170/2004/ND-CP dated September 22, 2004 on the reorganization, renovation, and development of state-owned farms, and Government Decree No. 200/2004/ND-CP dated December 3, 2004 on the reorganization, renovation, and development of state-owned forestry enterprises;

5. Those who are civil servants appointed by the competent authority as representatives of the State's capital in enterprises with State capital, when ceasing to represent the State's capital, but unable to be arranged in new positions;

6. Those working in the establishment assigned by the competent state authority to associations listed as surplus due to reorganization according to the decision of the competent authority.

Article 7. Cases Not Subject to Staff Reduction Consideration

1. Persons who are currently sick and have been confirmed by a competent health authority.

2. Officials, civil servants, public employees, and workers who are currently pregnant, on maternity leave, or caring for children under thirty-six months old.

3. Persons who are currently under disciplinary review or criminal prosecution.

Chapter II

POLICIES FOR STREAMLINING STAFFING

Article 8. Early Retirement Policy

1. The staff reduction target group as stipulated in Article 6 of this Decree, if they are between fifty and fifty-three years old for males and forty-five and forty-eight years old for females, with at least twenty years of social insurance contributions, including fifteen years working in heavy, hazardous, or dangerous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or fifteen years working in areas with regional allowances of 0.7 or higher, in addition to receiving retirement benefits according to the Social Insurance Law, shall also be entitled to the following benefits:

a) Not subject to reduction in the proportion of pension due to early retirement;

b) A lump sum payment of three months' salary for each year retired before the minimum age specified in Point b Clause 1 Article 50 of the Social Insurance Law;

c) A lump sum payment of five months' salary for the first twenty years of service with full social insurance contributions. For each additional year beyond twenty years, a lump sum payment of half a month's salary will be provided.

2. The staff reduction target group as stipulated in Article 6 of this Decree, if they are between fifty-five and fifty-eight years old for males and fifty and fifty-three years old for females, with at least twenty years of social insurance contributions, shall receive retirement benefits according to the Social Insurance Law and the provisions set out in Points a and c Clause 1 of this Article, and a lump sum payment of three months' salary for each year retired before the minimum age specified in Point a Clause 1 Article 50 of the Social Insurance Law;

3. The staff reduction target group as stipulated in Article 6 of this Decree, if they are over fifty-three but under fifty-five years old for males and over forty-eight but under fifty years old for females, with at least twenty years of social insurance contributions, including fifteen years working in heavy, hazardous, or dangerous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or fifteen years working in areas with regional allowances of 0.7 or higher, shall receive retirement benefits according to the Social Insurance Law and shall not have their pension reduced due to early retirement.

4. The staff reduction target group as stipulated in Article 6 of this Decree, if they are over fifty-eight but under sixty years old for males and over fifty-three but under fifty-five years old for females, with at least twenty years of social insurance contributions, shall receive retirement benefits according to the Social Insurance Law and shall not have their pension reduced due to early retirement.

Article 9. Policy for Transfer to Organizations Not Receiving Regular Funding from the State Budget

1. Individuals belonging to the staff reduction target group as stipulated in Article 6 of this Decree, who transfer to organizations not receiving regular funding from the state budget, shall be entitled to the following benefits:

a) A subsistence allowance of three months' current salary;

b) A lump sum payment of half a month's salary for each year of service with full social insurance contributions.

2. The policy stipulated in Clause 1 of this Article shall not apply to individuals who continue to work at public institutions that have been converted to enterprises or privatized; individuals belonging to the staff reduction target group who are fifty-seven years old or older for males and fifty-two years old or older for females, with at least twenty years of social insurance contributions; individuals belonging to the staff reduction target group who are fifty-two years old or older for males and forty-seven years old or older for females, with at least twenty years of social insurance contributions, including fifteen years working in heavy, hazardous, or dangerous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or fifteen years working in areas with regional allowances of 0.7 or higher.

Article 10. Resignation Policy

1. Immediate Resignation Policy

Persons falling under the reduction of staff quota as stipulated in Article 6 of this Decree who are under 53 years old for males and under 48 years old for females, and do not meet the conditions to enjoy early retirement benefits as prescribed in Clause 1, Article 8 of this Decree, or those under 58 years old for males and under 53 years old for females, and do not meet the conditions to enjoy early retirement benefits as prescribed in Clause 2, Article 8 of this Decree, if they resign immediately shall be entitled to the following allowances:

a) A subsistence allowance of three months' current salary to find new employment;

b) An allowance of 1.5 months' salary for each year of service with social insurance contributions.

2. Resignation Policy After Vocational Training

Persons falling under the reduction of staff quota as stipulated in Article 6 of this Decree who are under 45 years old, in good health, with a sense of responsibility and organizational discipline but currently undertaking jobs that do not match their educational qualifications or major, and wish to resign, shall be provided with opportunities to attend vocational training before being allowed to resign and find new employment, and shall be entitled to the following benefits:

a) To continue receiving their current monthly salary and have their employer pay social insurance and medical insurance premiums during the period of vocational training, but the maximum duration for such benefits is six months;

b) To receive a vocational training fund equivalent to the cost of a six-month vocational training course based on their current monthly salary to pay to the vocational training institution;

c) After completing vocational training, they will receive a three-month allowance based on their current monthly salary at the time of training to assist in job search;

d) An allowance of half a month's salary for each year of service with social insurance contributions;

đ) The continuous service period during vocational training shall be counted, but it shall not be considered for annual salary increments.

3. Persons who resign as prescribed in Clauses 1 and 2 of this Article shall retain their social insurance contribution period and be issued a social insurance book or receive a one-time social insurance allowance according to the Social Insurance Law; they shall not be entitled to the resignation policy as prescribed in Decree No. 46/2010/NĐ-CP dated April 27, 2010 of the Government on resignation and retirement procedures for civil servants and Decree No. 29/2012/NĐ-CP dated April 12, 2012 of the Government on recruitment, utilization, and management of public officials.

Article 11. Policy for Those Who Resign from Leadership Positions or Are Appointed to New Positions with Lower Leadership Allowances Due to Organizational Reorganization

Civil servants and public officials who are reassigned from leadership positions due to organizational restructuring or appointed or elected to new positions with lower leadership allowances than those they currently enjoy shall retain their current leadership allowances until the end of their appointment term or election term. In cases where the remaining term of their current position is less than six months, they shall retain their allowances for six months.

Article 12. Calculation of Allowances

1. The monthly salary stipulated in this Decree includes: Salary according to rank, grade, or occupational title or salary scale; allowances for position, seniority exceeding the ceiling, occupational seniority (if applicable), and retained differential amount (if applicable) as prescribed by law.

2. The monthly salary for calculating the allowances prescribed in Article 8 Point b Clause 1, Article 9, Points b Clause 1, Point d Clause 2 Article 10 of this Decree shall be calculated based on the average actual monthly salary of the last five years (60 months) prior to the reduction. For cases where there are fewer than five years (less than 60 months) of service, the average actual monthly salary of the entire service period shall be calculated.

3. Those who have already received the reduction of staff quota policy and are re-employed by state administrative agencies, public institutions funded by the state budget, or public institution wage funds shall return the amount of the allowance received (excluding the vocational training fee as prescribed in Point b Clause 2 Article 10 of this Decree). Those specified in Clause 4, Article 6 of this Decree, if re-employed in the state sector or state-owned enterprises that have been equitized, must also return the amount of the reduction of staff quota allowance received.

State agencies, units, and state companies recruiting persons who have received the reduction of staff quota allowance as prescribed in this Decree shall be responsible for recovering the amount of the allowance received and remitting it to the state budget. Specifically, the amount recovered from persons specified in Clause 4, Article 6 of this Decree shall be fully remitted to the Redundant Labor Support Fund resulting from the restructuring of state companies.

Article 13. Sources of funds for implementing staff reduction

1. The funds to implement staff reduction policies for the subjects specified in Clauses 1 and 2 of Article 6 of this Decree shall be provided from the state budget, except for cases stipulated in Clause 2 of this Article.

2. For those individuals recruited for the first time on or after October 29, 2003, who fall under the staff reduction policy as specified in Points c and d of Clause 1 of Article 6 of this Decree, if they are recruited by public service units, the funds to implement staff reduction policies for these individuals shall be sourced from the regular operating funds of such public service units.

3. The funds to implement staff reduction policies for the subjects specified in Clauses 3 and 6 of Article 6 of this Decree shall be sourced from the regular operating funds of public service institutions and associations.

4. The funds to implement staff reduction policies for the subjects specified in Clauses 4 and 5 of Article 6 of this Decree shall be allocated from the Enterprise Restructuring Support Fund in accordance with the provisions of the law.

Chapter III

PROCEDURE AND TIME LIMIT FOR IMPLEMENTING STAFF REDUCTION

Article 14. Procedure for Implementing Staff Reduction

1. The head of the agency, organization, or unit shall be responsible for coordinating with the party committee, trade union, and other political-social organizations at the same level to organize and implement the staff reduction policy as follows:

a) Promote, disseminate, and ensure understanding of the staff reduction policy stipulated in this Decree among cadres, civil servants, public officials, and employees under their management.

b) Develop a staff reduction plan for their agency or unit in accordance with the procedures prescribed in Article 15 of this Decree and submit it to the competent authority for approval.

c) Prepare a list and budget for subsidies for each staff reduction subject according to a biannual schedule (once every six months), based on the approved staff reduction plan, and submit it to the competent authority for approval.

2. Ministries, ministerial-level agencies, government agencies, organizations established by the Government or the Prime Minister that are not public service institutions, provincial People's Committees, and municipal People's Committees directly under the Central Government (hereinafter referred to collectively as ministries, sectors, and localities):

a) Guide subordinate agencies, organizations, and units to implement this Decree.

b) Approve staff reduction plans of subordinate agencies, organizations, and units.

c) Approve lists of staff reduction subjects and budgets for implementing staff reduction of subordinate agencies, organizations, and units according to a biannual schedule (once every six months).

d) Prepare lists of staff reduction subjects and budgets for implementing staff reduction of their own ministries, sectors, and localities, and submit them to the Ministry of Home Affairs and the Ministry of Finance for review and allocation of funds for staff reduction implementation.

3. The Ministry of Home Affairs shall review staff reduction subjects based on the lists submitted by ministries, sectors, and localities, and forward them to the Ministry of Finance as the basis for allocating funds for staff reduction implementation.

4. The Ministry of Finance shall review the calculation of policies and budgets for implementing staff reduction of ministries, sectors, and localities, and allocate funds for staff reduction implementation.

5. Agencies and units directly managing cadres, civil servants, and public officials shall pay policies and benefits to each staff reduction subject.

Article 15. Procedures for developing a plan to streamline the establishment

1. Review functions and tasks to identify those that are no longer appropriate and need to be eliminated, those that overlap and need to be transferred to other agencies or units; tasks that need to be delegated to lower levels, localities, public service organizations, or enterprises.

2. Reorganize organizational structures, improve work regulations, administrative procedures, and eliminate intermediary organizations.

3. Arrange cadres, civil servants, public officials, and indefinite-term contract workers according to the following contents:

a) Determine job positions, civil servant grade structures, public official occupational title structures, and professional standards and competency frameworks for each job position within the agency, organization, or unit;

b) Evaluate and classify cadres, civil servants, and public officials based on standards and professional requirements for civil servant grades and public official occupational titles;

c) Select cadres, civil servants, and public officials who have sufficient competence, qualifications, and integrity to retain for stable and long-term employment;

d) Identify and compile lists of cadres, civil servants, public officials, and indefinite-term contract workers within the scope of streamlining the establishment.

Article 16. Deadline for submitting the list to streamline the establishment

1. By no later than November 1st of the preceding year, Ministries, sectors, and localities shall submit to the Ministry of Home Affairs and the Ministry of Finance the list of subjects to streamline the establishment and the budget estimate for implementing the streamlining of the establishment for the first six months of the following year, covering the last six months of their own Ministries, sectors, and localities, to resolve according to their authority;

2. By no later than May 1st of each year, Ministries, sectors, and localities shall submit to the Ministry of Home Affairs and the Ministry of Finance the list of subjects to streamline the establishment and the budget estimate for implementing the streamlining of the establishment for the last six months of their own Ministries, sectors, and localities to resolve according to their authority.

3. After November 1st of the preceding year or after May 1st of each year, if Ministries, sectors, and localities do not submit the list to streamline the establishment, they will not implement the streamlining of the establishment as prescribed in Clause 1 and Clause 2 of this Article.

Chapter IV

RESPONSIBILITIES OF AGENCIES AND UNITS IN

IMPLEMENTATION OF THE ESTABLISHMENT STREAMLINING

Article 17. Responsibilities of heads of agencies and units directly managing cadres, civil servants, and public officials

1. Implement the streamlining of the establishment according to the procedures and formalities stipulated in Article 14 of this Decree and guidance from higher-level management agencies; cooperate with the trade union at the same level to develop the plan to streamline the establishment of their own agencies and units before submitting it to the competent state agency for approval.

2. Submit the plan to streamline the establishment, the list, and the budget for implementing the streamlining of the establishment twice annually (once every six months) of their own agencies and units to the competent authority for approval.

3. Implement democratic regulations of the agency; publicly disclose the plan to streamline the establishment and the list of subjects within the scope of the streamlining of the establishment.

Article 18. Responsibilities of Ministers, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, and Heads of Organizations established by the Government or the Prime Minister which are not public service organizations

1. Implement the streamlining of the establishment according to the procedures and formalities stipulated in Article 14 of this Decree.

2. Direct and guide subordinate agencies, organizations, and units to implement this Decree.

3. Direct the heads of subordinate agencies and units to develop plans to streamline the establishment; compile lists of subjects to streamline the establishment and budget estimates for implementing the streamlining of the establishment according to a regular schedule twice annually (once every six months).

4. Within fifteen working days from the date of receipt of the proposal or plan to streamline the establishment or the list of subjects to streamline the establishment submitted by subordinate agencies and units, approve the plan to streamline the establishment or the list of subjects to streamline the establishment of such agencies and units.

5. Direct the Cadre and Civil Service Department (or Bureau) and the financial agency at the same level to review the list of subjects to streamline the establishment and the budget estimate for implementing the streamlining of the establishment of subordinate agencies and units; aggregate the list of subjects to streamline the establishment and the budget estimate for implementing the streamlining of the establishment of their own Ministries or sectors according to a regular schedule twice annually (once every six months) and send them to the Ministry of Home Affairs and the Ministry of Finance.

6. Within fifteen working days from the date of receipt of the budget for implementing the streamlining of the establishment from the Ministry of Finance, organize the payment of benefits and policies to the subjects to streamline the establishment of their own Ministries or sectors. Upon completion of the payment period, summarize and settle the budget with the Ministry of Finance.

7. Regularly on December 31 of each year, aggregate the results and evaluate the implementation of the streamlining of the establishment of their own Ministries or sectors and send them to the Ministry of Home Affairs and the Ministry of Finance for consolidation to report to the Prime Minister.

Article 19. Responsibilities of the Chairman of the People's Committee of the province, centrally governed city

1. Implement the streamlining of the establishment according to the procedures and formalities stipulated in Article 14 of this Decree.

2. Direct and guide departments, agencies, committees, People's Committees of districts, towns, cities under provinces, affiliated public service units, and associations operating within the provincial territory to organize the implementation of this Decree.

3. Direct the heads of affiliated agencies and units to develop plans for streamlining the establishment; compile lists of personnel subject to streamlining and budget estimates for implementing streamlining biannually (once every six months).

4. Within fifteen working days from the date of receipt of the proposal or plan to streamline the establishment or the list of subjects to streamline the establishment submitted by subordinate agencies and units, approve the plan to streamline the establishment or the list of subjects to streamline the establishment of such agencies and units.

5. Direct the Department of Home Affairs and the Department of Finance to review lists of personnel subject to streamlining and budget estimates for implementing streamlining of affiliated agencies and units; compile lists of personnel subject to streamlining and budget estimates for implementing streamlining of the locality biannually (once every six months) and submit them to the Ministry of Home Affairs and the Ministry of Finance.

6. Within fifteen working days from the date of receipt of funds for implementing streamlining from the Ministry of Finance, organize the payment of policies and benefits to personnel subject to streamlining in the locality. Upon completion of the payment period, compile and settle accounts with the Ministry of Finance.

7. Annually on December 31, compile results and assess the implementation of streamlining in the locality and submit them to the Ministry of Home Affairs and the Ministry of Finance for consolidation and reporting to the Prime Minister.

Article 20. Responsibilities of the Ministry of Home Affairs

1. Take the lead and coordinate with the Ministry of Finance to guide the implementation of this Decree.

2. Urge, inspect, and audit the implementation of streamlining policies as stipulated in this Decree.

3. Within fifteen working days from the date of receipt of the report and list of personnel subject to streamlining (valid) from ministries, sectors, and localities, the Ministry of Home Affairs shall be responsible for reviewing the personnel subject to streamlining based on the list provided by ministries, sectors, and localities and provide comments in writing to the Ministry of Finance to serve as the basis for temporarily allocating funds to resolve streamlining policies for ministries, sectors, and localities.

4. Annually on February 15, report to the Prime Minister on the implementation of this Decree.

5. Guide the review and inspection of the management and use of staffing numbers assigned by competent state authorities. For agencies and organizations that exceed the assigned staffing numbers, responsibility will be addressed and measures for rearrangement and reduction of excess staffing numbers will be developed.

Article 21. Responsibilities of the Ministry of Finance

1. Coordinate with the Ministry of Home Affairs to guide the implementation of this Decree.

2. Allocate funds to implement this Decree for submission to the competent authority for decision in accordance with the State Budget Law.

3. Within fifteen working days from the date of receipt of the report, list of personnel subject to streamlining, and written comments from the Ministry of Home Affairs regarding streamlining by ministries, sectors, and localities, the Ministry of Finance shall be responsible for reviewing the calculation of policies and benefits, budget estimates for implementing streamlining, and disbursing funds for ministries, sectors, and localities to implement streamlining.

Article 22. Responsibilities of the Vietnam Social Security

The Vietnam Social Security is responsible for guiding procedures and directing the Social Security of provinces, centrally governed cities in the following matters:

1. Collect social insurance as prescribed in this Decree.

2. Resolve social insurance policies and benefits for cadres, civil servants, and public officials according to this Decree.

Chapter V

IMPLEMENTING PROVISIONS

Article 23. Complaints, Accusations, and Liability Handling

1. Individuals and organizations that discover the implementation of the reduction of establishment regulations contrary to the provisions of this Decree have the right and responsibility to file complaints and accusations with competent state agencies in accordance with the law.

2. The head of the agency or unit shall be responsible for organizing the implementation of the reduction of establishment within the scope of authority granted and in compliance with the law.

3. The results of organizing the implementation of the reduction of establishment are linked to the annual performance evaluation of the completion of tasks of the heads of agencies, organizations, and units.

Article 24. Effective Date

This Decree takes effect from January 10, 2015. The systems and policies stipulated in this Decree shall be applied until December 31, 2021.

Article 25. Responsibilities for Implementation

1. The Central Organization Department, the National Assembly Office, the President's Office, the Supreme People's Court, the Supreme People's Procuracy, and the State Audit Organization shall guide subordinate agencies and units under their management to implement the reduction of establishment based on the provisions of this Decree.

2. Ministers, Heads of ministerial-level agencies; Heads of government-affiliated agencies, heads of organizations established by the Government or the Prime Minister which are not public service units, and Chairpersons of provincial and centrally-administered city People's Committees shall be responsible for enforcing this Decree./.