Circular No. 13-BTC/HCVX stipulates the improvement of union fund allocation, determining the expenditure level at 2% of the planned salary fund for union activities. This document applies from 1975 and abolishes some previous regulations.
适用范围
Financial agencies, Vietnam General Confederation of Labor, Federation of Trade Unions of localities
要点
- The State budget allocates union funds equal to 2% of the planned salary fund (Article I).
- The annual budget estimate for union fund revenue must be divided quarterly, and the financial agency must allocate sufficient union funds to the union body within the first 15 days of the first month of each quarter (Point 1, Article II).
- At year-end, the Federation of Trade Unions of cities and provinces prepares a final account report on income and expenditure to be submitted to the General Confederation of Labor and relevant agencies for consolidation into the local and national social consumption fund (Point 2, Article II).
- Any surplus union funds after annual income and expenditure consolidation are transferred to the following year under the unified management of the General Confederation of Labor (Point 3, Article II).
- Over-allocations and under-allocations of union funds from before 1974 will not be settled (Point 4, Article II).
🌐 本文件的社会影响
- Enhance financial resources for union activities.
- Help union bodies plan expenditures more effectively.
- Improve the transparent management and utilization of union funds.
- Affected entities, such as local financial agencies, need to adjust their fund allocation procedures.
❓ 常见问题
What percentage of the planned salary fund is the expenditure level for union funds?
2% of the planned salary fund
When must the financial agency allocate sufficient union funds to the union body in each quarter?
Within the first 15 days of the first month of each quarter.
Are over-allocations and under-allocations of union funds from before 1974 settled?
No
全文
CIRCULAR
Issued by the Ministry of Finance on April 1, 1975, Decision No. 13/TC-HCVX
regarding improvements to the allocation of union funds
On July 2, 1971, the Prime Minister issued Circular No. 186-TTg stipulating the handling and accounting for certain expenses related to production costs and circulation fees. To improve the allocation of union funds in accordance with the new provisions in the aforementioned circular, the Ministry of Finance, after reaching consensus with the General Federation of Labor, supplements Circular No. 71TC/HCVX dated April 16, 1970, of the Ministry of Finance, concerning improvements to the allocation of union funds as follows:
I - BASIS FOR CALCULATING UNION FUNDS AND RECORDING IN THE STATE BUDGET
Circular No. 186-TTg dated July 2, 1971, of the Prime Minister stipulates that "the State allocates 2% of the wage fund to the union fund to ensure the needs of the union system's expenditures, including expenditures on mass cultural activities and physical education and sports as mentioned above."
Based on the planned wage fund, the State budget directly transfers this amount into the union fund.
Therefore, the basis for calculating union funds (2%) is the approved planned wage fund by the Council of Ministers for central ministries and sectors, or decided by municipal and provincial People's Councils for local sectors and levels. In cases where there are no official indicators for the wage fund at the beginning of the year, the basis will be the wage fund inspection figures published by the State Planning Commission; adjustments will be made later.
The basis for calculating union funds based on the planned wage fund applies uniformly to both material production and non-material production sectors. This wage fund includes the wage fund for canteens and childcare facilities of state agencies and enterprises (excluding the wage fund for Party and Union staff and the wage fund of the Public Security sector).
Annually, the labor union agency (General Federation at the central level, Labor Federation at the local level) bases on the planned wage fund to prepare a budget estimate for union funds equal to 2% of the planned wage fund. The General Federation prepares a plan for spending across the entire industry (considered as an expenditure item under the social consumption fund of the State budget) to be reviewed and recorded in the State budget draft by the Ministry of Finance for submission to the Council of Ministers for approval.
II - ALLOCATION AND SETTLEMENT OF UNION FUNDS
1- The annual budget estimate for collecting union funds equal to 2% of the planned wage fund must be divided into quarters.
Within the first 15 days of the first month of each quarter, the financial authority must allocate the quarterly budgeted union fund to the corresponding labor union agency. In cases where the budget is tight, the financial authority may negotiate with the labor union agency to make two allocations.
2- At the end of each quarter and at the end of the year, settlements must be made according to actual wages as stipulated in Circular No. 76-TC/HCVX dated April 16, 1970, of the Ministry of Finance, which is no longer in effect.
At the end of the year, the Municipal and Provincial Labor Federations submit settlement reports on income and expenditure to the General Federation, sending one copy each to the local Departments of Finance, Planning Commissions, and Statistics Offices for consolidation into the local social consumption fund; the General Federation consolidates and submits a settlement report on income and expenditure for the entire year to the Ministry of Finance, the State Planning Commission, and the General Statistics Office for consolidation into the national social consumption fund in the State budget to report to the Council of Ministers.
The General Federation will guide the local Labor Federations in preparing settlement reports; for the reporting forms, the opinions of the Ministry of Finance and the General Statistics Office should be sought.
3- The union funds equal to 2% of the wage fund above are managed uniformly by the General Federation.
At the end of each year, after consolidating the income and expenditure settlement for the entire year, if there is any surplus, this surplus fund will be carried over to the next year and managed uniformly by the General Federation for planning its use in the following year.
4- In 1975, the Departments of Finance must allocate sufficient union funds equal to 2% of the planned wage fund to the local Labor Federations as stipulated above. Any excess or shortage in the allocation of union funds from previous years up to 1974 will not be settled.
This Circular takes effect from the beginning of 1975. All provisions in Circular No. 76TC/HCVX dated April 16, 1970, of the Ministry of Finance that conflict with this Circular are abolished.
Hoang Van Dinh
(Signed)
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