Joint Circular No. 12-TT/LB provides guidance on implementing the allowance system for administrative and public service civil servants and social policy beneficiaries.

 CIRCULAR

OF THE MINISTRY OF LABOR - INVALIDS AND SOCIAL AFFAIRS - FINANCE
NUMBER 12-TT/LB OF NOVEMBER 5, 1991 GUIDING THE IMPLEMENTATION OF SUBSIDIES FOR STATE EMPLOYEES AND SOCIAL POLICY BENEFICIARIES

Implementing Decision No. 324-HĐBT dated October 18, 1991 of the Council of Ministers on subsidies for state employees, military personnel, and social policy beneficiaries; after exchanging opinions with the General Confederation of Labor Vietnam, the Joint Ministry of Labor - War Invalids and Social Affairs - Finance guides implementation as follows:

1. Recipients, calculation method, and source of payment:

- This subsidy shall be implemented as prescribed in Circulars No. 09-TT/LB dated September 10, 1990, No. 01-TT/LB dated January 9, 1991, and No. 03-TT/LB dated April 29, 1991 of the Joint Ministry of Labor - War Invalids and Social Affairs and Finance guiding the implementation of Decisions No. 319-HĐBT dated September 4, 1990, No. 449-HĐBT dated December 31, 1990, and No. 129-HĐBT dated April 20, 1991 of the Council of Ministers.

- For state employees when implementing Decision No. 111-HĐBT dated April 12, 1991 of the Council of Ministers; starting from October 1, 1991, localities and central ministries and agencies when drafting plans to reorganize administrative and public service organizations and calculate funds to resolve policy issues for workers must include this additional 20% subsidy along with other benefits already guided in Circular No. 04-TT-LB dated May 24, 1991 of the Joint Ministry of Labor - War Invalids and Social Affairs - Finance before reporting to the Central Government for review.

State employees in administrative and public service units under localities and central ministries who have been reviewed and allocated initial funding by the Reorganization Staff but have not yet received termination decisions (or transfer decisions) and have not yet received subsidies according to the policy prior to October 1, 1991, will also be entitled to this additional 20% subsidy as guided herein. If such cases arise, to provide additional funding for state employees who implement after October 1, 1991, it is recommended that ministries, sectors, and localities conduct actual checks on payments made by administrative and public service units and prepare budgets to send to the Central Government for supplementary issuance. The settlement of this supplementary funding will be carried out according to general guidelines.

State employees in administrative and public service units who have been funded to implement Decision No. 111-HĐBT and have received termination decisions (or transfer decisions) and have received one-time subsidies before October 1, 1991, will not be entitled to this additional 20% subsidy.

Social policy beneficiaries whose subsistence allowances have already been calculated based on food rations will not be eligible for this subsidy.

This subsidy shall not be added to rank pay (or position pay), basic allowance, living expenses, scholarships, or other allowances.

Military forces will have separate circulars guiding them.

2. Subsidy amount:

In addition to the current 55% subsidy, the subjects mentioned in point 1 above, starting from October 1, 1991, will receive an additional 20% monthly subsidy based on rank pay (or position pay), pension, salary, or social insurance benefits, one-time retirement benefits, disability benefits, living expenses, termination benefits, etc., recalculated according to Decision No. 203-HĐBT dated December 28, 1988 of the Council of Ministers (specific amounts for each subject are attached in the table).

This subsidy will be recorded in the corresponding chapter, category, section, and subcategory, item 70 of the current State Budget Manual.

3. For state employees in production and business areas, this subsidy will only be applied when resolving social insurance benefits and termination benefits and will be accounted for in cost of goods sold or circulation expenses.

4. This circular takes effect from October 1, 1991.

For relocation cases, if the transfer agreement date is before October 1, 1991, the new unit receiving the employee will pay the subsidy according to the regulations above; if the transfer agreement date is after October 1, 1991, the original unit issuing the transfer agreement must pay the October 1991 subsidy to the employee.

Where localities have self-defined higher subsidy rates than those decided by the Council of Ministers, they must reduce these rates to match the subsidy level specified in Decision No. 324-HĐBT dated October 18, 1991 of the Council of Ministers. The State Budget will only settle accounts for the salaries and allowances of the above subjects according to the levels stipulated in Decision No. 324-HĐBT dated October 18, 1991 of the Council of Ministers.

During implementation, if there are any difficulties, ministries, sectors, and localities are requested to report to the Joint Ministry for research and resolution.

ANNEX

MONTHLY SUBSIDY OR LIVING EXPENSES OF SOME SOCIAL POLICY BENEFICIARIES

(Attached to Circular No. ... TT-LB, October 1991 of the Joint Ministry of Labor - War Invalids and Social Affairs - Finance)