Circular No. 144/2025/TT-BTC guides the allocation of funding sources, budget preparation, management, use, and settlement of funds for the execution of contracts to perform civil servant tasks.

CIRCULAR

GUIDELINES ON THE ALLOCATION OF FUNDS, PREPARATION OF ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF FUNDS FOR THE PERFORMANCE OF CONTRACTS TO PERFORM TASKS OF CIVIL SERVANTS

Pursuant to the Labor Code No. 45/2019/QH14;

Pursuant to the State Budget Law No. 89/2025/QH15;

Pursuant to the Law on Management and Use of Public Assets No. 15/2017/QH14, as amended and supplemented by Laws No. 64/2020/QH14, No. 07/2022/QH15, No. 24/2023/QH15, No. 31/2024/QH15, No. 43/2024/QH15, No. 56/2024/QH15, and No. 90/2025/QH15;

Pursuant to the Civil Servants Law No. 80/2025/QH15;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025;

Pursuant to Decree No. 173/2025/NĐ-CP dated June 30, 2025 of the Government stipulating contracts for performing civil servants' tasks;

At the proposal of the Director of the Department of Financial and Economic Affairs;

The Minister of Finance promulgates this Circular guiding the allocation of funds, preparation of estimates, management, use, and settlement of funds for the performance of contracts to perform tasks of civil servants.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

This Circular regulates the allocation of funds, preparation of estimates, management, use, and settlement of funds for the performance of labor contracts and service contracts to perform one or more tasks of civil servants as prescribed in Decree No. 173/2025/NĐ-CP dated June 30, 2025 of the Government stipulating contracts for performing civil servants' tasks (hereinafter referred to as Decree No. 173/2025/NĐ-CP).

2. Applicability

Agencies, units, and individuals related to the allocation of funds and the preparation of estimates, management, use, and settlement of funds as prescribed in Decree No. 173/2025/NĐ-CP.

Article 2. Allocation of Funds for Performance of Contracts to Perform Civil Servants' Tasks

1. State budget funds

a) State budget funds allocate administrative management costs not transferred to self-management of state administrative agencies according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the system of self-management and self-responsibility for the use of staffing and administrative management costs of state agencies, as amended and supplemented by Decree No. 117/2013/NĐ-CP dated October 7, 2013.

b) The amount allocated for the performance of contracts as stipulated in Clause 1, Article 13 of Decree No. 173/2025/NĐ-CP.

c) The time point for determining the total salary fund (including salaries and allowances) and bonuses of the agency or unit is the end of the previous fiscal year immediately preceding the preparation of the state budget estimate.

2. Funds raised as stipulated in Clause 2, Article 13 of Decree No. 173/2025/NĐ-CP.

Article 3. Contents and Levels of Expenditure

1. Payment of salaries, service fees, bonuses, remuneration, and leasing systems corresponding to results and products agreed upon in the contract and in accordance with the law. Based on actual requirements, market prices, qualifications, and capabilities of the individual signing the contract and workers from the organization or unit providing services under the contract (if applicable), the agency or unit decides on specific expenditure levels commensurate with the tasks within the assigned budget and raised funds (if applicable).

2. Ensuring conditions for performing tasks (necessary tools and equipment) for individuals signing the contract and workers from the organization or unit providing services under the contract (if applicable) in accordance with the standards and usage norms for machinery and equipment stipulated in Decision No. 15/2025/QĐ-TTg dated June 14, 2025 of the Prime Minister. After the contract ends, the disposal of assets provided is carried out in accordance with the law on the management and use of public assets.

3. Expenses for convening advisory boards to advise on the selection before signing the contract as stipulated in Clause 3, Article 12 of Decree No. 173/2025/NĐ-CP.

a) Maximum remuneration for the Chairman of the Advisory Board is 1,800,000 VND per person;

b) Maximum remuneration for the Vice-Chairman and members of the Advisory Board is 1,500,000 VND per person;

c) Maximum remuneration for the Secretary of the Advisory Board is 300,000 VND per person.

Article 4. Preparation of Estimates, Allocation, Use, and Settlement of State Budget Funds for the Performance of Contracts to Perform Civil Servants' Tasks

1. The preparation of estimates, allocation, use, and settlement of state budget funds for the performance of contracts to perform civil servants' tasks shall be carried out in accordance with the laws on state budgets and accounting.

2. Annually, at the time of preparing the state budget, the agency or unit signing the contract bases its actions on the provisions of Article 4, Clause 1, Article 9, Point a, Clause 1, Article 10, and Point b, Clause 1, Article 14 of Decree No. 173/2025/NĐ-CP to prepare plans, estimates, and approve tasks for the performance of contracts to perform civil servants' tasks to be included in the overall budget expenditure plan of the agency or unit; submit it to the superior management agency for review and consolidation, then send it to the financial authority at the same level for submission to the competent authority for allocation and assignment of the annual budget estimate for the agency or unit according to the分级任务的原因是文本较长，为了确保准确和高效地翻译，我们将文本分成更小的部分进行处理。以下是第一部分的翻译结果，接下来将继续处理剩余部分，请确认这部分内容是否符合要求，或者是否有任何特定的调整需求。如果可以，请告知我如何继续处理剩余部分。

3. The accompanying documents and materials for the budget estimate for the execution of contracts to perform civil servant tasks include: The Decision approving the plan and budget estimate of the agency or unit signing the contract as stipulated in point a, Clause 1, Article 10 of Decree No. 173/2025/NĐ-CP and the Decision approving the task by the competent authority as provided for in the State Budget Law.

4. In cases where it is necessary to sign contracts to perform civil servant tasks for urgent and unforeseen work that has not been compiled and submitted to the competent authority at the time of preparing the annual budget estimate, agencies and primary budget units shall proactively arrange within the allocated budget estimate to allocate funds for the budget-using unit to carry out the task based on the decision approving the task and the budget estimate as specified in Clause 3 of this Article.

In cases where it is impossible to arrange, allocate, or adjust within the allocated budget estimate; agencies and primary budget units shall be responsible for reviewing the approval documents and materials for the plan, budget estimate, and task approval as specified in Clause 3 of this Article, compiling the budget estimate to submit to the same-level financial agency for consolidation and reporting to the competent authority for consideration and supplementary funding in accordance with the State Budget Law.

Article 5. Effectiveness and Implementation

1. This Circular shall take effect from January 1, 2026.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, implementation shall be carried out according to the provisions of the amending, supplementing, or replacing document.

3. During the course of implementation, if there are any difficulties, it is requested that relevant agencies, organizations, and units promptly report to the Ministry of Finance for research, guidance, and resolution./.