Decision No. 125/2003/QD-BTC promulgates Temporary Regulations on the management and use of cooperative work bonus funds at the Ministry of Finance's agencies.

This Decision promulgates temporary regulations on the management and use of cooperative work bonus funds at the Ministry of Finance's agencies, applicable to officials and civil servants working at the Ministry’s agencies. It provides detailed provisions regarding those eligible for regular and extraordinary allowances, holidays, support for sightseeing and rest, and procedures for reviewing and disbursing expenses.

Document No.125/2003/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrần Văn Tá — Thứ trưởng
Updated30/06/2026
SectorFinance
FieldUncategorized
Issued date04/08/2003
Effective date04/08/2003
Expiry date
StatusIn effect
✦ Smart summary

This Decision promulgates temporary regulations on the management and use of cooperative work bonus funds at the Ministry of Finance's agencies, applicable to officials and civil servants working at the Ministry’s agencies. It provides detailed provisions regarding those eligible for regular and extraordinary allowances, holidays, support for sightseeing and rest, and procedures for reviewing and disbursing expenses.

Scope of application

Officials and civil servants working at the Ministry of Finance's agencies

Key points

  • are entitled to regular allowances including full rations (three months), half rations, based on their length of service, health status, study, overseas work, and long-term leave.
  • are entitled to extraordinary allowances in cases of family difficulties, losses, retirement sickness, and special allowances decided by the Management Board.
  • Holiday allowances and support for sightseeing and rest have specific expenditure levels based on the length of service at the Ministry.
  • The grassroots trade union and units under the Ministry of Finance's Trade Union compile lists and submit them for review and approval of allowances according to the regulations.
  • The Management Board collaborates with units to develop annual plans for revenue and expenditure of cooperative work bonuses, and reports final accounts periodically.

🌐 Social impact of this document

  • Positive impact: Improving the material living standards of officials and civil servants through financial support.
  • Negative impact: May cause inequality if not strictly managed, leading to group interests.
  • Balance: Clear regulations on eligibility and expenditure levels are necessary to prevent fraud.

❓ Frequently asked questions

When are regular allowances received?

Regular allowances are received by officials and civil servants working at the Ministry for three months or more, who complete assigned professional tasks.

What is the amount of extraordinary allowances?

The specific amount of extraordinary allowances is not stated in the document but may vary according to the decision of the Management Board and the Minister of Finance.

What situations disqualify someone from receiving regular allowances?

Officials and civil servants working at the Ministry do not qualify for regular allowances if they study or work abroad for one month or more, or have retired.

Are there specific expenditure levels for holiday allowances and sightseeing, rest support?

Yes, specific expenditure levels are listed in Table 01 attached as per Article 3 of these Regulations.

What responsibilities does the Management Board have?

The Management Board uses cooperative work bonus funds in collaboration with units to develop annual revenue and expenditure plans and report final accounts periodically.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

------------------------------

Number: 125/2003/QĐ-BTC

Hanoi, August 4, 2003

DECISION

Regarding the issuance of temporary regulations on the management and use of sources of joint work award money at the Ministry of Finance's agencies

cooperate in work at the Ministry of Finance agency

THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 71/1998/NĐ-CP dated September 8, 1998 of the Government promulgating the Code of Conduct for Implementing Democracy in the Activities of Agencies;

At the proposal of the Director of the Financial Management Department and the Standing Committee of the Ministry of Finance’s Trade Union.

DECISION:

Article 1: Issued with this Decision are the temporary regulations on the management and use of sources of joint work award money at the Ministry of Finance's agencies.

Article 2: This Decision takes effect from the date of signing and replaces Decision No. 102/1999/QĐ-BTC dated August 30, 1999 of the Minister of Finance. The Director of the Financial Management Department, the Head of the Ministry's Office, and the Heads of related units shall be responsible for implementing this Decision.

CERTIFIED BY THE MINISTER OF FINANCE

DEPUTY MINISTER

(Signed)

TRAN VAN TA

TEMPORARY PROVISIONS

ON THE MANAGEMENT AND USE OF SOURCES OF JOINT WORK AWARD MONEY AT THE MINISTRY OF FINANCE'S AGENCIES

(Issued together with Decision No. 125/2003/QĐ-BTC dated August 4, 2003 of the Minister of Finance)

Article 1: Sources forming joint work award money at the Ministry of Finance's agencies include:

1.1. A portion of the award money of subordinate units of the Ministry, as stipulated in the unit's approved budgetary expenditure regulation or applied budgetary expenditure model, is transferred for centralized expenditure at the Ministry of Finance's agencies.

1.2. A portion of the award money of state-owned enterprises, self-financing public institutions, and other subordinate units voluntarily transferring from their joint work award fund to be centrally expended at the Ministry of Finance's agencies.

1.3. Other lawful sources (if any).

Article 2: Recipients:

2.1. Recipients of regular allowances:

2.1.1. Recipients entitled to full regular allowances from the joint work award money of the Ministry of Finance's agencies include:

- Officials and civil servants who have continuously worked for three months or more at the Ministry (including contractual workers), completing assigned professional tasks.

- Officials and civil servants working at the Ministry during the period of waiting for retirement pension, entitled to a maximum of three months of regular allowance.

- Other cases approved by the management and utilization board within the allowable period for receiving regular allowances.

2.1.2. Recipients entitled to half of the regular allowance:

Officials and civil servants working at the Ministry during the period of receiving social insurance benefits due to maternity leave or long-term sick leave of one month or more.

2.1.3. Non-recipients of regular allowances:

Officials and civil servants (including contractual workers) working at the Ministry not entitled to regular allowances from the joint work award money include the following cases:

- Studying or working abroad for one month or more.

- Attending domestic training courses for one month or more, or participating in projects that have received funding from other sources.

- Already receiving salary, allowances, or funding from projects.

- Officials and civil servants suspended from duty or on leave pending investigation until a decision is made to restore them or discipline them according to the regulations stipulated in the Civil Servant Law.

- Long-term leave, unpaid leave, or personal leave of one month or more.

- After having received the maximum of three months of regular allowance for those waiting for retirement pension.

- Officials and civil servants transferred to work at the Ministry of Finance's agencies for less than three months (except officials within the sector).

2.2. Recipients of emergency allowances:

Officials and civil servants (including contractual workers) meeting the conditions for receiving allowances from the joint work award money as stipulated in Clause 2.1 of Article 2 above, may be considered for emergency allowances in the following cases:

- In truly difficult circumstances, such as when themselves or their spouse, children, parents, or in-laws are seriously ill and hospitalized, they can receive emergency allowances as specified in Article 3 of these Regulations, with no more than two instances per year.

- When themselves or their spouse, children, parents, or in-laws pass away, they can receive emergency allowances as specified in Article 3 of these Regulations.

- In the case where both spouses are currently employed at the Ministry of Finance's agencies and encounter difficulties, they can receive two emergency allowances.

- In the case where retired officials and civil servants from the Ministry of Finance's agencies suffer from long-term illness and hospitalization, they can receive emergency allowances as specified in Article 3 of these Regulations, with no more than two instances per year.

- Special emergency allowances as reported by the Fund Management Board and decided by the Minister of Finance.

2.3. Recipients of holiday and annual vacation allowances and support for annual tours and vacations:

- Those entitled to full allowances: Officials and civil servants, including contractual workers, who meet the conditions for receiving regular allowances from the joint work award money but have continuously worked at the Ministry for six months or more.

- Those entitled to half allowances: Officials and civil servants, including contractual workers, who meet the conditions for receiving regular allowances from the joint work award money but have continuously worked at the Ministry for three to less than six months.

- Those on long-term sick leave are not entitled to tour and vacation allowances but are entitled to recuperation and rest allowances according to current regulations.

2.4. Visitation expenses:

- Officials and civil servants, upon the death of their parents, in-laws, spouse, or children, in addition to the emergency allowances mentioned above, are also entitled to funeral expenses and wreath purchase expenses as specified in Article 3 of these Regulations.

- Retired officials and civil servants from the Ministry of Finance's agencies, upon passing away, are entitled to 100,000 VND for funeral expenses and 50,000 VND for wreath purchase expenses. For retired officials and civil servants from other subordinate units, their respective units will cover funeral and wreath expenses according to the Ministry's standards.

Article 3: The level of expenditure for allowances from the bonus fund is detailed in Table 01 of this Regulation, including:

- Regular monthly allowance.

- Emergency allowance.

- Condolence visit allowance.

In cases where expenditures are made outside the provisions of this Regulation, the Management Board shall submit to the Minister for consideration and decision.

Article 4: Procedures, formalities, and authority for reviewing allowance expenditures:

4.1. Regarding regular allowances:

- Monthly, the grassroots trade union or the affiliated trade union of the Ministry of Finance's trade union (of units with beneficiaries as stipulated in Clause 2.1, Article 2 above) shall prepare a list of beneficiaries of regular allowances at their unit (according to Form 04 - Annex 04.1), with confirmation from the Unit Head, and send it to the Ministry Trade Union Office before the 5th day of each month.

- The Ministry Trade Union shall review and consolidate the list (according to Form 02 - Annex 02.1) and propose the Management Board of the bonus fund to issue a decision on allowances.

4.2. Regarding emergency hardship allowances:

- The trade union organization where the civil servant or employee eligible for emergency hardship allowance works shall submit a request for allowance examination (according to Form 03) to the grassroots trade union or the affiliated trade union of the Ministry of Finance's trade union.

- The grassroots trade union or the affiliated trade union of the Ministry of Finance's trade union and the Unit Head shall confirm the request for allowance of the trade union organization and send it to the Ministry Trade Union.

- The Ministry Trade Union shall examine each case and propose the Management Board of the bonus fund to issue a decision on allowances (or issue a decision on allowances based on the delegation of the Management Board).

4.3. Regarding holiday, festival allowances, and support for sightseeing and vacation:

- Based on the availability of the bonus fund, the Management Board shall submit to the Ministry for approval the specific level of expenditure for holiday, festival allowances, and support for sightseeing and vacation at appropriate times.

- The grassroots trade union or the affiliated trade union of the Ministry of Finance's trade union shall prepare a list of beneficiaries of allowances at their unit according to Clause 2.3, Article 2 above and the guidance of the Ministry Trade Union (Form 04 - Annex 04.2), with confirmation from the Unit Head, and send it to the Ministry Trade Union.

- The Ministry Trade Union shall review and consolidate the list and submit it to the Management Board of the bonus fund at the Ministry for approval (according to Form 02 - Annex 02.2).

4.4. Support for activities of mass organizations:

Cultural, artistic, and sports activities of the Youth Union, Trade Union, Women's Affairs, and Self-Defense Corps of the Ministry must develop plans for funding support for activities from the beginning of the year. Depending on the availability of the bonus fund at the Ministry, the Management Board shall submit to the Ministry Leadership for approval the plan for funding support for organizational activities throughout the year.

4.5. Other allowances.

Article 5: On building plans and finalizing the bonus fund:

- The Management Board using the bonus fund shall coordinate with units transferring funds to the Ministry to build annual revenue and expenditure plans for the bonus fund at the Ministry.

- The final report on the use of the bonus fund at the Ministry shall be compiled periodically by the Financial Management Department in accordance with current financial management regulations and the provisions of this document, and submitted to the Management Board for review.

- Quarterly and annually, the Head of the Management Board using the bonus fund shall be responsible for reporting and publicly disclosing the finalization figures of revenue and expenditure of the bonus fund with the Ministry Leadership and related organizations and agencies.

Any changes to the levels of allowances in Table 01 attached shall be decided upon by the Management Board submitting to the Ministry.

This provision shall take effect from the date of signature and replace Decision No. 102/1999/QD-BTC dated August 30, 1999 of the Minister of Finance.

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