Circular Jointly Issued No. 15-TT/LB stipulates the average annual bed cost level applicable to county, provincial, and centrally-administered city hospitals under the management of the Health sector.

JOINT CIRCULAR

OF THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS - FINANCE NUMBER 15-TT/LB, December 6, 1991 GUIDING THE IMPLEMENTATION OF DECISION NO. 468-QĐ/LB ON THE INFLATION FACTOR USED TO CALCULATE THE UNIT COST OF WAGES IN STATE OWNED ENTERPRISES

In order to gradually calculate accurately and comprehensively the inflation factor used to calculate the unit cost of wages according to the spirit of Circular No. 2280-PPLT dated July 13, 1991 of the Council of Ministers; The Ministry of Labor, War Invalids and Social Affairs - Finance has issued Decision No. 468-QĐ/LB dated November 30, 1991 announcing an inflation factor of 200% - To ensure consistent implementation of this Decision, the Ministry of Labor, War Invalids and Social Affairs - Finance guides as follows:

I. SCOPE OF APPLICATION

1. The inflation factor of 200% used to calculate the unit cost of wages in state-owned enterprises replaces the factor announced in Decision No. 110-QĐ/LB dated April 3, 1991, uniformly applied throughout the country.

Units that meet the conditions for applying a higher factor such as: genuinely profitable operations, preservation and development of assigned capital, adequate depreciation of fixed assets as prescribed by the State, full fulfillment of tax obligations to the State budget, reasonable creation of resources... shall develop pilot wage schemes in accordance with Directive No. 319-CT dated October 16, 1991 of the Chairman of the Council of Ministers and the guiding circular of the Ministry of Labor, War Invalids and Social Affairs - Finance for review by the steering committee for implementing the wage reform policy scheme.

Other units may apply the uniform inflation factor or a lower one based on their capacity; However, to ensure the living standards of workers, they must provide sufficient employment and pay wages not lower than those calculated according to the inflation factor of the administrative and public service sector during the same period. In cases where production and business do not generate sufficient resources to pay wages as stipulated above, the unit needs to reorganize production and implement policies towards workers in accordance with Decision No. 315-HĐBT.

2. The inflation factor is calculated on the level of wage grades or positions (issued by Decision No. 202-HĐBT dated December 28, 1988 of the Council of Ministers and Joint Circular No. 01-TT-LB dated January 12, 1989 of the Ministry of Labor, War Invalids and Social Affairs - Finance) and any additional allowances prescribed by the State.

3. The unit cost of wages calculated based on the above factor serves as the basis for determining the wage fund per product (or revenue or efficiency) of the unit. At the same time, it is the basis for determining reasonable wage costs deductible when calculating taxable income.

II. METHODS FOR RECALCULATING THE UNIT COST OF WAGES BASED ON THE ADJUSTED INFLATION FACTOR

1. Regarding the wage fund: Based on the documentation for establishing the current unit cost of wages, units analyze and recalculate the wage fund for the fourth quarter of 1991 to determine a suitable unit cost in line with the new inflation factor. Note the following changes:

- Adjusting the inflation factor from 100% to 200%.

- Additional allowances also have the inflation factor recalculated at 200%. For the general supplementary factor (wages paid to workers during non-production periods), the inflation factor is adjusted according to the current State allowance ratio for administrative and public services, which is 75%.

2. The volume of products (or revenue or efficiency) used to recalculate the unit cost of wages based on the new inflation factor is the remaining production and business tasks determined when calculating the initial unit cost of wages at the beginning of the year, implemented in the fourth quarter of 1991. In cases where plans need adjustment, clear explanations should be provided when recalculating the unit cost.

3. Based on these two factors, units will develop plans to re-determine the unit cost of wages for registration or submission to the competent authority for specific approval according to the guidance in Joint Circular No. 16-TT/LP.

- For products with State-prescribed unit costs of wages, the new unit cost of wages will be reviewed by the Ministry of Labor, War Invalids and Social Affairs - Finance and the main managing ministry.

- For products managed by localities, ministries, and sectors, units submit plans for review by provincial people's committees, ministries, and sectors.

- For other products, units are responsible for calculating according to State guidelines and registering the unit cost with the main managing ministry or provincial people's committees according to the division of responsibilities, while sending copies to financial-labor-war invalids and social affairs agencies for consolidation, monitoring, and inspection as necessary.

III. IMPLEMENTATION

1. Localities, ministries, and sectors shall guide units in implementation based on Decision No. 468-QĐ/LB and this circular within their respective authorities.

2. For products with State-prescribed unit costs of wages, the Ministry will base its recalculation on the approved initial unit cost of wages documentation to discuss with the main managing ministry and the unit before issuing an enforcement decision. If there are changes in calculation bases, the main managing unit shall report to the Ministry for consideration and appropriate recalculation.

3. The recalculated unit cost of wages shall be applied from October 1, 1991.

Any issues encountered during implementation should be reported to the Ministry for consideration and resolution.