Circular No. 117/2021/TT-BTC Amending and Supplementing Certain Articles of Circular No. 31/2019/TT-BTC dated June 5, 2019 of the Ministry of Finance guiding the determination of sources of funds and the preparation, management, use, and settlement of budgets for implementing the policy on streamlining the administrative apparatus.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CIRCULAR NO. 31/2019/TT-BTC DATED JUNE 5, 2019 OF THE MINISTRY OF FINANCE GUIDING THE DETERMINATION OF FUNDS AND THE PREPARATION, MANAGEMENT, USE, AND SETTLEMENT OF FUNDS FOR IMPLEMENTING THE POLICY ON SIMPLIFYING THE STAFFING ESTABLISHMENT

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on the policy for reducing staff establishments;

On the basis of Decree number 113/2018/NĐ-CP dated August 31, 2018 of the Government amending and supplementing certain provisions of the Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on the policy for simplifying the staffing establishment;

On the basis of Decree No. 143/2020/NĐ-CP dated December 10, 2020 of the Government amending and supplementing certain provisions of Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on the policy for simplifying the staffing establishment and Decree No. 113/2018/NĐ-CP dated August 31, 2018 of the Government amending and supplementing certain provisions of Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on the policy for simplifying the staffing establishment;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco productsto amend and supplement amending certain provisions of Circular No. 31/2019/TT-BTC dated June 5, 2019 of the Ministry of Finance guiding the determination of funds and the preparation, management, use, and settlement of funds for implementing the policy for simplifying the staffing establishment.

Circular No. 03/2023/TT-BCA 19/2018/TT-BGTVT) which has been amended and supplemented by Clause 7, Article 1 of Circular No. 08/2024/TT-BGTVT dated April 4, 2024, issued by the Minister of Transport, amending and supplementing certain articles of Circular No. 19/2018/TT-BGTVT

1. Amending and supplementing Article 2 of Circular No. 31/2019/TT-BTC is amended as follows:

"Article 2. The funds for implementing the policy for simplifying the staffing establishment in the agencies of the Party, State, and political-social organizations from central to commune level organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.from central to commune level

The funds for implementing the policy for simplifying the staffing establishment for cadres, civil servants, and 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 contracts for certain types of work in administrative state agencies and public service units, which has been amended and supplemented by Decree No. 161/2018/NĐ-CP dated November 29, 2018 of the Government (hereinafter referred to as Decree No. 68/2000/NĐ-CP, Decree No. 161/2018/NĐ-CP) in the agencies of the Party, State, and political-social organizations from central to commune level shall be implemented as follows:

1. For agencies authorized by competent authorities to implement the mechanism of financial autonomy such as public service units self-financing investment and recurrent expenses or public service units self-financing recurrent expenses; other agencies currently applying special mechanisms (in cases where the special mechanism regulations include funds for implementing the policy for simplifying the staffing establishment: Tax agencies, State Bank, Social Insurance): Using the unit's own funds to implement the policies for simplifying the staffing establishment as stipulated in Decree number Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on the policy for simplifying the staffing establishment (hereinafter referred to as Decree No. 108/2014/NĐ-CP), Decree Decree No. 113/2018/NĐ-CP dated August 31, 2018 of the Government amending and supplementing certain provisions of Decree No. No. 108/2014/NĐ-CP (hereinafter referred to as Decree Decree No. 113/2018/NĐ-CP) and Decree No. 143/2020/NĐ-CP dated December 10, 2020 of the Government amending and supplementing certain provisions of Decree No. 108/2014/NĐ-CP and Decree No. 113/2018/NĐ-CP (hereinafter referred to as Decree No. 143/2020/NĐ-CP).

2. For the remaining agencies:

a) Agencies and units using the annual budget allocation (excluding the portion of state budget funds allocated to implement the policy for simplifying the staffing establishment as stipulated in Point b, Clause 1 of this Article) and retained income of the unit in accordance with regulations (for units with income) to pay the following benefits:

- A one-time allowance equivalent to three months' current salary for those who are transferred to work in organizations not receiving regular funding from the state budget according to Point a, Clause 1, Article 9 of Decree No. 108/2014/NĐ-CP, those who are immediately terminated according to Point a, Clause 1, Article 10 of Decree No. 108/2014/NĐ-CP, as amended and supplemented by Clause 4, Article 1 of Decree No. 143/2020/NĐ-CP, and those who are terminated after vocational training according to Point c, Clause 2, Article 10 of Decree No. 108/2014/NĐ-CP;

- Support for the full amount of current monthly salary, social insurance, and health insurance during the period of vocational training up to six months, and a lump-sum allowance for vocational training costs up to six months' current salary for those who are simplified staffing establishment beneficiaries and are terminated after vocational training according to Point a and Point b, Clause 2, Article 10 of Decree No. 108/2014/NĐ-CP.

b) The state budget allocates funds to implement the remaining benefits according to the principle:

- For cadres, civil servants, and indefinite-term labor contracts under Decree No. 68/2000/NĐ-CP, Decree No. 161/2018/NĐ-CP managed centrally, the central budget ensures allocation within the annual budget allocated to Ministries, ministerial-level agencies, government agencies, and organizations established by the Government or the Prime Minister that are not public service units (hereinafter referred to as central agencies). to Ministries, - For cadres, civil servants, and indefinite-term labor contracts under Decree No. 68/2000/NĐ-CP, Decree No. 161/2018/NĐ-CP managed locally, the local budget ensures funding for the implementation of benefits according to the current regulations on the division of state budget and from sources allocated for salary reform in the annual budget of the agency or unit. Localities aggregate the demand for funds to implement the policy for simplifying the staffing establishment into the annual demand for salary reform funds."

- For civil servants, public officials, and indefinite-term labor contracts as stipulated in Decree No. 68/2000/NĐ-CP and Decree No. 161/2018/NĐ-CP managed by localities, the local budget shall ensure funding for implementing the benefits according to the current regulations on decentralization of state budget management and such funding shall be allocated from the sources designated for salary reform as included in the annual budget estimates of the agencies and units. Localities shall aggregate the financial requirements for implementing the policy of streamlining the workforce with the financial requirements for implementing salary reform annually.”

2. Amendment and supplementation Article 3 of Circular No. 31/2019/TT-BTC is as follows:

"Article 3. Sources of funds for implementing the policy on streamlining the establishment in public service units

1. For public service units that self-finance regular expenses and investment costs; public service units that self-finance regular expenses: Use from the legal financial resources of the public service unit according to the regulations on the autonomous financial mechanism of the public service unit to implement policies on streamlining the establishment as stipulated in Decree number Decree No. 108/2014/NĐ-CP, Decree No. 113/2018/NĐ-CP and Decree No. 143/2020/NĐ-CP.

2. For public service units that partially self-finance regular expenses and public service units fully financed by the state budget for regular expenses according to the regulations on the autonomous financial mechanism of the public service unit:

The funds for implementing the policy on streamlining the establishment for personnel working in public service units under the cases of streamlining the establishment as stipulated in Decree number Decree No. 108/2014/NĐ-CP, Decree No. 113/2018/NĐ-CP and Decree No. 143/2020/NĐ-CP, except for the cases specified in Clause 1, Article 4 of this Circular, shall be implemented as follows:

a) For laborers under employment contracts pursuant to Decree No. 68/2000/NĐ-CP and Decree No. 161/201/NĐ-CP: The unit uses from the legal financial resources according to the regulations on the autonomous financial mechanism of the public service unit to implement policies on streamlining the establishment as stipulated in Decree number Decree No. 108/2014/NĐ-CP, Decree No. 113/2018/NĐ-CP and Decree No. 143/2020/NĐ-CP. The state budget does not provide separate support for this task.

b) For the remaining subjects:

- The unit uses legal financial resources according to the regulations on the autonomous financial mechanism of the public service unit to pay for the following benefits:

+ A one-time allowance equal to three months' current salary for subjects enjoying the policy of transferring to work at organizations not receiving regular funding from the state budget as stipulated in Point a, Clause 1, Article 9 of Decree No. 108/2014/NĐ-CP, subjects enjoying the policy of immediate termination of employment as stipulated in Point a, Clause 1, Article 10 of Decree No. 108/2014/NĐ-CP amended and supplemented in Clause 4, Article 1 of Decree No. 143/2020/NĐ-CP, subjects enjoying the policy of termination of employment after vocational training as stipulated in Point c, Clause 2, Article 10 of Decree No. 108/2014/NĐ-CP;

+ Support for the full amount of current monthly salary, social insurance, and health insurance during the period of vocational training up to six months, and a training allowance equivalent to the cost of a six-month vocational course based on the current monthly salary for subjects undergoing streamlining who enjoy the policy of termination of employment after vocational training as stipulated in Points a and b, Clause 2, Article 10 of Decree No. 108/2014/NĐ-CP.

- The state budget allocates funds to implement the remaining benefits according to the principle:

+ For employees in central-managed public service units funded by the central budget, allocate within the annual budget of the public service units.

+ For employees in locally-managed public service units funded by local budgets, allocate funds to implement the benefits according to the current regulations on the division of state budget and from the source of salary reform already allocated in the budget of the unit.

3. Amending and supplementing Clause 1, Clause 4, Article 4 of Circular No. 31/2019/TT-BTC is as follows:

“1. Employees hired by public service units for the first time from October 29, 2003 onwards, belonging to the category of streamlining the establishment as stipulated in Point c, Point d, Clause 1, Article 6 of Decree No. 108/2014/NĐ-CP amended and supplemented in Clause 2, Article 1 of Decree No. 113/2018/NĐ-CP and Clause 1, Article 1 of Decree No. 143/2020/NĐ-CP, the funds for implementing the policy on streamlining the establishment for these subjects shall be taken from the legal financial resources of the public service unit according to the regulations on the autonomous financial mechanism of the public service unit.

4. The funds for implementing the policy on streamlining the establishment for the subjects stipulated in Clause 4, Article 6 of Decree No. 108/2014/NĐ-CP and Clause 4, Article 1 of Decree No. 113/2018/NĐ-CP shall be allocated from the Enterprise Restructuring and Development Fund, except where otherwise provided by law.”

4. Amending and supplementing Point c, Clause 2, Article 5 of Circular No. 31/2019/TT-BTC is as follows:

“c) In cases where ministries, central agencies, and localities have not been approved by the competent authority for the Streamlining Establishment Plan, if there are subjects implementing streamlining according to the provisions in Government Decree No. Decree No. 108/2014/NĐ-CP, Decree Decree No. 113/2018/NĐ-CP and Decree No. 143/2020/NĐ-CP; then use the state budget allocation to pay for the streamlining establishment policy and bear responsibility according to the regulations, while also compiling the results into the Streamlining Establishment Plan of the ministry, central agency, or locality and report to the competent authority a) Receive and manage IDP data updated from Departments of Transport to synchronize with the IDP management information system;”

5. Amend and supplement Clause 1, Article 6 of Circular No. 31/2019/TT-BTC as follows:

“1. This Circular takes effect from July 25, 2019, applicable from the 2019 fiscal year until the expiration of the implementation period of the streamlining establishment policies stipulated in Decree No. 143/2020/NĐ-CP dated December 10, 2020 of the Government amending and supplementing some articles of Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government and Decree number 113/2018/NĐ-CP dated August 31, 2018 of the Government the end of the implementation period.”

6. Amend "Form No. 1a issued together with Circular No. 31/2019/TT-BTC" accompanying this Circular.

Article 2. Implementation clause

1. This Circular takes effect from February 10, 2022.

2. When the referenced documents for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents from the date such documents take effect.

3. During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance for research and resolution./.

Form No. 1a

(Issued together with Circular No. 117/2021/TT-BTC dated December 22, 2021 of the Ministry of Finance)

MINISTRY, SECTOR OR PROVINCE/CITY DIRECTLY UNDER THE CENTRAL GOVERNMENT:

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