Decision No. 117-TTg stipulates that the educational allowance within salary shall be 15% of the position salary or the recalculated allowance, applicable to administrative and public service workers, armed forces, and social policy beneficiaries. The Decision takes effect from November 1, 1992.
适用范围
Administrative and public service workers, armed forces, and social policy beneficiaries receiving salaries and allowances with wage characteristics.
要点
- Administrative and public service workers, armed forces, and social policy beneficiaries shall receive an educational allowance equal to 15% of the position salary or the recalculated allowance.
- This allowance also applies when calculating social insurance benefits and termination allowances for production and business sector workers.
- The allowance rate is 15%, without specific tax rates.
- The Decision takes effect from November 1, 1992.
- The Ministry of Labor - Invalids and Social Affairs and the Ministry of Finance shall guide and monitor the implementation of this Decision.
🌐 本文件的社会影响
- Positive impact: Helps administrative and public service workers increase their income through educational allowances, improving their living standards.
- Negative impact: Increases state budget costs due to the need to pay these allowances.
❓ 常见问题
What percentage of the salary is the educational allowance?
The educational allowance is 15% of the position salary or the recalculated allowance according to Decision No. 203-HĐBT dated December 28, 1988.
To whom does this Decision apply?
The Decision applies to administrative and public service workers, armed forces, and social policy beneficiaries receiving salaries and allowances with wage characteristics.
When calculating which benefit is the educational allowance applied?
The educational allowance is applied when calculating social insurance benefits and termination allowances for production and business sector workers.
From what date does this Decision take effect?
The Decision takes effect from November 1, 1992.
Are there specific tax rates for the educational allowance?
No, the allowance rate is fixed at 15%, without specific tax rates mentioned in the document.
全文
Pursuant to …;
ON EDUCATION ALLOWANCE IN SALARY
PRIME MINISTER
Pursuant to the Government Organization Law dated September 30, 1992;
Pursuant to the proposal of the Minister of Labor, Invalids and Social Affairs and the Minister of Finance,
DECISION:
Clause 4 of Article 6Now, education allowance shall be 15% of the position salary level (rank) or the adjusted subsidy according to Decision No. 203-HĐBT dated December 28, 1988 of the Council of Ministers for administrative and public service workers, armed forces personnel receiving salaries, and social policy beneficiaries receiving subsidies with the nature of salaries.
This subsidy shall also apply when calculating benefits under Decision No. 111-HĐBT dated April 12, 1991 and Decision No. 76-HĐBT dated March 9, 1992 of the Council of Ministers for administrative and public service workers.
For production and business sector workers, the additional 15% subsidy mentioned above shall be included in the wage rate, applied when calculating social insurance benefits, termination allowances according to Decision No. 176-HĐBT dated October 9, 1989, and accounted for in cost or circulation fees.
Article 2. This Decision takes effect from November 1, 1992.
Article 3. The Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance shall guide and strictly supervise the implementation of this Decision. For the armed forces, the Ministry of Defense and the Ministry of Interior shall provide guidance after reaching consensus with the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance.
Article 4. Ministers, heads of ministerial-level agencies, and provincial People's Committees directly under the central government are responsible for implementing this Decision.
DEPUTY PRIME MINISTER
原始文件（PDF）
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