Circular No. 123/1999/TT-BTC guides on financial aspects when implementing the 40-hour workweek regime for administrative agencies, public institutions, political organizations, socio-political organizations, and units using state budget funds at local levels.

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 123/1999/TT-BTC DATED OCTOBER 15, 1999 GUIDING ON FINANCIAL MATTERS WHEN IMPLEMENTING THE 40-HOUR WORKWEEK REGIME FOR ADMINISTRATIVE ORGANIZATIONS, PUBLIC INSTITUTIONS, POLITICAL ORGANIZATIONS, POLITICAL-SOCIAL ORGANIZATIONS AND UNITS USING FUNDS FROM THE STATE BUDGET AT LOCAL LEVELS

Pursuant to Decision No. 188/1999/QĐ-TTg dated September 17, 1999 of the Prime Minister on implementing the 40-hour workweek regime.

The Ministry of Finance guides the implementation of financial management for administrative organizations, public institutions, political organizations, political-social organizations, and units using funds from the state budget (collectively referred to as units) at local levels as follows:

1. Heads of units need to arrange and assign specific responsibilities to each civil servant and staff member to handle regular tasks, ensuring all unit activities proceed normally according to the work program; no backlog of work should be left when implementing the 40-hour workweek regime; arrange for staff to take leave in accordance with Article 1 of Decision No. 188/1999/QĐ-TTg dated September 17, 1999 of the Prime Minister. For urgent and unexpected tasks that require immediate resolution, staff members related to these tasks must be arranged to work (including Saturdays and Sundays) without affecting the required progress and transaction needs with relevant organizations and individuals. For public institutions where the nature of work prevents staff from taking weekly leave on Saturdays and Sundays, unit heads need to arrange for staff to take rotational leave or compensatory leave on other days of the week. Payment for overtime and night work shall be made in accordance with current regulations.

2. In principle, when implementing the 40-hour workweek over five days, the Prime Minister has stipulated that there will be no increase in administrative costs or total costs generally, including cases where units cannot arrange leave according to the regulations and must allocate additional funds due to overtime work. Therefore, localities need to direct sectors and units to proactively develop plans and report to the same-level finance agencies about the savings achieved through the implementation of the 40-hour workweek, such as electricity, water, fuel, office supplies, communication expenses, etc., to plan for effective management and use of funds.

3. Finance agencies at all levels shall aggregate the savings achieved through the implementation of the 40-hour workweek and the plans for using these funds for emergency tasks or tasks already allocated in the annual budget but not fully covered, and report to the People's Committee for consideration and decision.

4. Starting from 2000, in accordance with the guidance provided in this Circular, provinces and centrally-administered cities shall independently calculate and allocate funds for sectors and units in line with the characteristics of their respective sectors to properly implement the 40-hour workweek regime.

This Circular takes effect from October 2, 1999.

During the implementation process, if difficulties or obstacles arise, please reflect them to the Ministry of Finance for consideration and resolution.

Provincial People's Committees and centrally-administered city People's Committees shall base themselves on Decision No. 188/1999/QĐ-TTg dated September 17, 1999 of the Prime Minister and the guidance provided in this Circular to direct relevant sectors and units to develop plans and measures for implementation.