Joint Circular No. 16-TT/LB provides guidance on additional allowances for workers, civil servants, military personnel, and social policy beneficiaries.

CIRCULAR

OF THE JOINT MINISTRY OF FINANCE AND LABOUR

NUMBER 16-TT/LB SEPTEMBER 9, 1992

GUIDELINES FOR IMPLEMENTING SUBSIDIES FOR WORKERS,

ADMINISTRATIVE-CIVIL SERVICE EMPLOYEES, MILITARY PERSONNEL

AND SOCIAL POLICY BENEFICIARIES 

Pursuant to Article 1 of Decision No. 303-HĐBT dated August 20, 1992 of the Council of Ministers on subsidies for workers, administrative-civil service employees, military personnel, and social policy beneficiaries, after exchanging opinions with the General Confederation of Labour of Vietnam, the Joint Ministry of Labour - Social Affairs - Finance hereby provides guidelines for implementation as follows:

I - Recipients; Calculation Method and Source of Payment

1. The recipients, calculation method, and source of payment for this subsidy shall be implemented as stipulated in Circulars No. 9/TT-LB dated September 10, 1990; No. 1/TT-LB dated January 9, 1991; No. 3/TT-LB dated April 29, 1991; No. 12/TT-LB dated November 5, 1991; and No. 3/TT-LB dated March 7, 1992 of the Joint Ministry of Labour - Social Affairs - Finance guiding the implementation of Decisions No. 319/HĐBT dated September 4, 1990; No. 449/HĐBT dated December 31, 1990; No. 129/HĐBT dated April 20, 1991; No. 324/HĐBT dated October 18, 1991; and No. 70/HĐBT dated March 5, 1992 of the Council of Ministers regarding subsidies for workers, administrative-civil service employees, military personnel, and social policy beneficiaries.

2. For workers and administrative-civil service employees whose benefits were resolved according to Decision No. 111-HĐBT dated April 12, 1991 and Decision No. 76-HĐBT dated March 9, 1992 of the Council of Ministers: from September 1, 1992, ministries, sectors, and localities when formulating plans to reorganize administrative-civil service organizations and calculate funds to resolve employee benefits must include this additional 25% subsidy along with other benefits already guided in Circular No. 4/TT-LB dated May 24, 1991 of the Joint Ministry of Labour - Social Affairs - Finance and Circular No. 2-TT/LB dated April 6, 1992 of the Joint Ministry of Government Organizational Cadre Management - Ministry of Finance - Ministry of Labour - Social Affairs before reporting to the Central Authorities for review.

Workers and administrative-civil service employees who have been decided to terminate their employment (or transferred) in units that have undergone organizational restructuring but received termination benefits (or transfer benefits) after September 1, 1992 will also be entitled to this additional 25% subsidy as guided in this Circular. In practice, if such cases arise (receiving termination benefits after September 1, 1992), ministries, sectors, and localities should conduct actual checks on payments made by administrative-civil service units and prepare budgets to send to the Central Authorities for supplementary consideration. The settlement of this supplementary economic portion will be carried out according to current regulations.

Workers and administrative-civil service employees who have been decided to terminate their employment (or transferred) and have already received one-time termination benefits before September 1, 1992 will not be eligible for this additional 25% subsidy.

3. The substitute service subsidy for leaders as prescribed, which has been recalculated according to Decision No. 203-HĐBT dated December 28, 1988 of the Council of Ministers, will now also be subject to additional subsidies like those for workers, administrative-civil service employees, military personnel, and social policy beneficiaries.

4. Social policy beneficiaries whose subsistence allowances or portions thereof have been calculated based on food rations (including elderly war invalids without support and orphans of martyrs without both parents as stipulated in Point 1, Article 2 of Decision No. 303-HĐBT dated August 20, 1992) will not be eligible for this additional subsidy.

5. This subsidy will not be added to the salary grade (or position), basic allowance, living expenses, or scholarships when calculating other allowances or subsidies.

6. For military personnel, separate guidelines will apply.

II - Subsidy Amount

The recipients mentioned in Section I above, in addition to the current subsidies they are receiving (100%) from September 1, 1992 onwards, will receive an additional 25% subsidy based on their salary grade (or position), pension, salary, or social insurance benefit; basic allowance, initial retirement allowance, disability allowance, living expenses, termination allowance... recalculated according to Decision No. 203-HĐBT dated December 28, 1988 of the Council of Ministers. Specifically, for those who retired before September 1985 with a pension below 25,000 VND/month, Article 2 of Decision No. 58-CT dated March 7, 1992 of the Chairman of the Council of Ministers will serve as the basis for calculating this additional subsidy.

This subsidy will be recorded under Item 70 (for those listed in Category II according to Circular No. 79/TT-LB, it will be recorded under Item 78) of the corresponding chapter, type, category, and limit in the current state budget classification.

III - For workers and administrative-civil service employees in production and business areas, this additional subsidy will only apply when resolving social insurance benefits, termination allowances, and will be recorded in cost of goods sold or circulation expenses. For those workers who have terminated their employment according to Decision No. 176-HĐBT and are being processed through final accounts, this subsidy will also be paid to the employees but must be recorded in cost of goods sold or circulation expenses and not included in total funding supported by the state budget according to Circular No. 364/CV-LB dated March 7, 1992 of the Joint Ministry.

IV - In cases of relocation (including relocation of residence), the new unit receiving them will base the payment of this additional subsidy on the certificate of termination of salary, pension, allowance... issued by the previous unit.

This Circular takes effect from September 1, 1992.

During implementation, if there are any difficulties, ministries, sectors, and localities are requested to report to the Joint Ministry for guidance on resolution.