Joint Circular No. 1699/2001/TTLT/BQP-BLDTBXH-BTC guiding the implementation of Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government detailing the implementation of certain provisions of the Law on Officers of the Vietnam People's Army 1999 regarding the regime and policies for officers retiring from active service; officers transferring to professional military personnel or transferring to defense civil servants.

JOINT CIRCULAR

Guidelines for implementing Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government detailing the implementation of certain provisions of the Officer Law of Vietnam People's Army 1999 regarding the regime and policies for officers who cease active service; officers transferred to professional military personnel or transferred to defense civil servants.

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Implementing Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government detailing the implementation of certain provisions of the Officer Law of Vietnam People's Army 1999 regarding the regime and policies for officers who cease active service; officers transferred to professional military personnel or transferred to defense civil servants.

After receiving comments from the Government Organizational and Cadre Board in Circular No. 106/BTCCBCP-TL dated May 16, 2001, the Joint Circular of the Ministry of National Defense - Ministry of Labor, Invalids and Social Affairs - Ministry of Finance provides guidance on implementation as follows:

A. APPLICABLE OBJECTS:

Officers (SQ), Professional Military Personnel (QNCN) retiring, transferring to another sector, being discharged, officers transferred to professional military personnel, defense civil servants (CCQP); professional military personnel transferred to defense civil servants.

B. REGIMES AND POLICIES:

I - REGARDING RETIREMENT OF OFFICERS:

1. Conditions for retirement.

1.1. Officers, QNCN will retire and receive monthly pension benefits when they meet the conditions stipulated in Clause 1, Article 4 of Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government.

1.2. Officers, QNCN will retire and receive monthly pension benefits as stipulated in Clause 2, Article 4 of Decree No. 04/2001/NĐ-CP dated January 16, 2001 when they meet the following conditions:

a/ Male with at least 25 years, female with at least 20 years of service in the military, including at least 5 years of military age (excluding service time in rank and age).

- The period of service in the military includes time as officers; QNCN; non-commissioned officers, soldiers (NCO, S); defense civilian workers (DCW). The period of service in the military is calculated according to calendar years (not converted according to coefficients), if there is interrupted service time without having received a one-time allowance (including discharge, discharge, termination of employment), it can be accumulated.

In cases where military personnel have been discharged or demobilized before the issuance of Decision No. 595/TTg dated December 15, 1993 of the Prime Minister, and then re-enlisted, the previous time is connected to calculate the total military service time.

- Military age is calculated according to the provisions of Decision No. 3156/2000/QĐ-BQP dated December 28, 2000 of the Minister of National Defense.

b/ The military no longer has a need to arrange positions for officers, QNCN, CCQP or cannot transfer to another sector.

Example 1: Comrade Nguyen Van A, born in 1956, was a DCW from April 1976, transferred to QNCN in April 1995, rank Major, in April 2001 the military no longer had a need to arrange positions and could not transfer him, he had worked for 25 years in the military, including 6 years of military age, Comrade A met the conditions to retire and receive monthly pension benefits.

2. Calculation of the monthly pension amount:

2.1. Officers, QNCN who retire and receive monthly pension benefits as stipulated in Item 1.1, Point 1, Section I, Part B of this Circular, the calculation of the monthly pension amount shall be carried out as prescribed in Item a, Point 3, Section IV of Circular No. 29/LB-TT dated November 2, 1995 of the Joint Ministry of Labor - Invalids and Social Affairs - National Defense - Interior; Point 1 and Item a, Point 2, Section I of Circular No. 05/2000/TT-TL-BLĐTBXH-BQP-BCA dated February 18, 2000 of the Joint Office of the Ministry of Labor - Invalids and Social Affairs - Ministry of National Defense - Ministry of Public Security.

Example 2: Comrade Hoang Thi Y, Lieutenant Colonel QNCN, aged 45, with 25 years of social insurance contributions, including 16 years in areas with regional allowances coefficient 0.7, retired and received pension benefits from June 2001 (retired according to Clause 2, Article 23 of Decree No. 45/CP dated July 15, 1995). The percentage for calculating the monthly pension is as follows:

Percentage for calculating the monthly pension according to Item a, Point 3, Section IV of Circular No. 29/LB-TT dated November 2, 1995:

15 years equal 45%.

From year 16 to year 25, add 20%.

Total equals 65%.

Example 3: Comrade Nguyen Van X, Major, 43 years old, with 22 years of social insurance contributions, including 15 years in particularly arduous jobs, with a reduction in work capacity of 62%, retired and received lower pension benefits from July 2001 (retired according to Clause 2, Article 24 of Decree No. 45/CP dated July 15, 1995). The percentage for calculating the monthly pension of Comrade X is as follows:

Percentage for calculating the monthly pension according to Item b, Point 1, Section I of Circular No. 05/2000/TT-LT-BLĐTBXH-BQP-BCA dated February 18, 2000:

22 years equal 59%

Percentage reduced due to retiring before age 50 (for males)

(50 years - 43 years) x 1% = 7%

The percentage for calculating the monthly pension of Comrade X is:

59% -7% = 52%.

2.2. Officers, QNCN who retire and receive monthly pension benefits as stipulated in Item 1.2, Point 1, Section I, Part B of this Circular, the calculation of the monthly pension amount shall be carried out as prescribed in Item a, Point 3, Section IV of Circular No. 29/LB-TT dated November 2, 1995 of the Joint Ministry of Labor - Invalids and Social Affairs - National Defense - Interior, specifically as follows:

At least 15 years of social insurance contributions equal 45% of the average monthly salary paid for social insurance contributions, for each additional year (12 months) of social insurance contributions, add 2%, up to a maximum of 75% of the average monthly salary paid for social insurance contributions (no reduction in the percentage of pension).

Example 4: Comrade Nguyen Hoang Q, officer, 44 years old, with 26 years of social insurance contributions (26 years of military service including 5 years of military age); the percentage of the monthly pension is calculated as follows:

15 years equal 45%

From year 16 to year 26, add 22% (11 years x 2%)

Total equals 67%.

II - REGARDING OFFICERS AND QNCN TRANSFERRING TO ANOTHER SECTOR

1. Officers and QNCN transferring to work within the state budget of state agencies, political organizations, political-social organizations, state-owned enterprises, the rights enjoyed are as follows:

1.1. Provisions on preferential admission

1.1.1. Officers and QNCN transferring to another sector are exempt from admission tests, including:

a/ Officers and QNCN who were originally state cadres and workers transferred back to state agencies, units, state-owned enterprises where they worked before enlisting.

b/ Officers and QNCN transferring to another sector according to the requirements of agencies, units, enterprises are arranged to work in their specialized fields and professions trained in.

Example 5: Comrade Nguyen Van D, rank of Senior Lieutenant, graduated from a university majoring in Finance and Accounting, currently working as an accountant at Battalion X, is now transferred to work as an accountant at the Department of Agriculture of Ha Tay Province. Comrade D is assigned to the appropriate profession without having to take an examination.

1.1.2. Priority points in examinations:

Officers and technical cadres when transferring professions if they must take civil service examinations to work within the state budget-funded agencies, political organizations, socio-political organizations shall be granted an additional 2.5 points on their examination results for recruitment purposes.

1.2. Regarding salary grading:

1.2.1. Officers and technical cadres transferring professions shall be classified and paid according to their new job and new position from the date of the transfer decision. In cases where the salary coefficient of the new grade and level (including the salary coefficient increased after the transfer) is lower than the salary coefficient of officers and technical cadres at the time of transfer, the difference between the salary coefficient of officers and technical cadres and the new salary coefficient shall be retained. The minimum retention period is 18 months from the date of the transfer decision.

Example 6: Comrade Phan H, rank of Major (salary coefficient 4.15), in April 2001 transferred to work at the Department of Education and Training of Province B as a senior specialist with a salary coefficient of 3.91.

The retained salary coefficient difference is: 4.15 - 3.91 = 0.24.

The minimum retention period ends in September 2002.

1.2.2. During the salary retention period, if officers and technical cadres transferring professions have their new salary coefficient increased to equal or exceed the salary coefficient of officers and technical cadres at the time of transfer, they shall be paid according to the new salary coefficient from the date of the increase and cease to receive the retained salary coefficient difference.

1.3. Calculation of retirement pay.

1.3.1. When retiring, officers and technical cadres transferring professions shall base their retirement pay calculation on their salary at the time of retirement plus the seniority allowance calculated based on the time served in military service of the salary of officers and technical cadres at the time of transfer, converted according to the current salary system to serve as the basis for calculating retirement pay.

Example 7: Comrade Tran Van K, Deputy Director of the Ministry of Health, formerly an officer with the rank of Major, has 15 years of military service; retired and received pension benefits from May 2001, at the time of retirement had a salary coefficient of 5.03, with a work history and salary progression for the last five years before retirement as follows:

+ From May 1, 1996 to April 30, 1998: receiving a salary coefficient of 4.75 and a leadership position allowance of 0.6.

+ From May 1, 1998 to April 30, 2001: receiving a salary coefficient of 5.03 and a leadership position allowance of 0.6.

- Calculation of the average monthly salary for social insurance contributions as follows:

+ From May 1, 1996 to April 30, 1998:

Salary calculated by coefficient: 210,000 VND x 4.75 = 997,500 VND

Leadership position allowance: 210,000 VND x 0.6 = 126,000 VND

Total: 1,123,500 VND

1,123,500 VND x 24 months = 26,964,000 VND

+ From May 1, 1998 to April 30, 2001:

Salary calculated by coefficient: 210,000 VND x 5.03 = 1,056,300 VND

Leadership position allowance: 210,000 VND x 0.6 = 126,000 VND

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Total: 1,182,300 VND

1,182,300 VND x 36 months = 42,562,800 VND

The total salary for the last 60 months serving as the basis for social insurance contributions is:

26,964,000 VND + 42,562,800 VND = 69,526,800 VND

The average monthly salary for the last five years is:

69,529,800 VND / 60 months = 1,158,780 VND

The seniority allowance prior to transfer (based on the converted Major salary coefficient) is:

210,000 VND x 4.15 x 15% = 130,725 VND

The average monthly salary for the last five years to serve as the basis for calculating retirement pay is:

1,158,780 VND + 130,725 VND (Seniority Allowance before transfer) = 1,289,505 VND

1.3.2. In cases where officers and technical cadres transferring professions have a salary basis for calculating retirement pay, as stipulated in paragraph 1.3.1 above, which is lower than the salary basis for calculating retirement pay based on the salary of officers and technical cadres at the time of transfer, the salary basis for calculating retirement pay of officers and technical cadres at the time of transfer shall be used to calculate retirement pay.

Example 8: In May 2001, Comrade Thai Van T, a Chief Accountant, formerly an officer who transferred professions and retired, had a work history and salary progression for social insurance contributions as follows:

Transferred in May 1990 with the rank of Major, having 20 years of military service, the seniority allowance (based on the converted Major salary coefficient) was:

210,000 VND x 4.80 x 20% = 201,600 VND

- Progression of salary for social insurance contributions (calculated based on the converted salary coefficient):

+ From May 1, 1985 to April 30, 1987: Captain, salary coefficient 4.15, seniority 17 years

+ From May 1, 1987 to April 30, 1990: Major, salary coefficient 4.80, seniority 20 years

+ From May 1, 1996 to April 30, 2001: salary coefficient 4.10

- Calculation of the average monthly salary for social insurance contributions as follows:

a/ Average of the last five years before transferring professions:

- From May 1, 1985 to April 30, 1987:

Salary calculated by coefficient: 210,000 VND x 4.15 = 871,500 VND

Seniority allowance: 871,500 VND x 17% = 148,155 VND

Total: 1,019,655 VND

1,019,655 VND x 24 months = 24,471,720 VND

- From May 1, 1987 to April 30, 1990:

Salary calculated by coefficient: 210,000 VND x 4.80 = 1,008,000 VND

Seniority allowance: 1,008,000 VND x 20% = 201,600 VND

Total: 1,209,600 VND

1,209,600 VND x 36 months = 43,545,600 VND

The total salary for the last 60 months before transferring professions serving as the basis for social insurance contributions is:

24,471,720 VND + 43,545,600 VND = 68,017,320 VND

The average monthly salary for the last five years before transferring professions:

68,017,320 VND / 60 months = 1,133,622 VND

b/ Average of the last five years before retirement:

- From May 1, 1996 to April 30, 2001:

Salary calculated by coefficient: 210,000 VND x 4.10 = 861,000 VND

The average monthly salary for the last five years to serve as the basis for calculating retirement pay is:

861,000 VND + 201,600 VND (Seniority Allowance before transferring professions) = 1,062,600 VND

Therefore, the average monthly salary for the last five years before transferring professions (1,133,622 VND) is higher than the average monthly salary for the last five years before retirement (1,062,600 VND). Thus, Comrade T will use 1,133,622 VND as the basis for calculating retirement pay.

1.4. Officers and technical cadres transferring professions shall be provided with travel expenses from the unit to the new agency from the state budget (implemented according to point 1, Section II Circular No. 448/TTLB dated March 28, 1994 of the Joint Ministry of Defense - Labor - War Invalids and Social Affairs - Finance).

1.5. Officers and technical cadres who have transferred to state-owned enterprises and subsequently terminate their employment shall be introduced by the enterprise to the former unit (the unit that decided to transfer the officers and technical cadres to the state-owned enterprise) to settle the regulations for the time served in the military according to the current provisions.

1.6. The source of funds for paying the one-time allowance for additional time due to conversion, travel expenses, payment of the difference due to salary retention, and training costs guaranteed by the state budget; the funds for paying the difference due to salary retention and training costs for state-owned enterprises shall be included in the cost price or circulation fees.

2. Officers and technical and non-commissioned officers transferring to work at enterprises (excluding state-owned enterprises) or other units not receiving salaries from the state budget shall enjoy the following benefits:

2.1. They shall receive a one-time discharge allowance and travel expenses from their unit to the new agency from the state budget according to the guidelines set out in points 2, 3, and 4 of Section III, Part B of this Circular.

2.2. If officers and technical and non-commissioned officers voluntarily choose not to receive allowances from the social insurance fund, they shall retain the portion of social insurance for the period of service before transferring to work at enterprises (excluding state-owned enterprises) or other units not receiving salaries from the state budget. This will be confirmed in their social insurance book by the military social insurance agency before leaving the military and they shall implement social insurance benefits according to current regulations under Decree No. 12/CP dated January 26, 1995 of the Government.

III- POLICIES FOR DISCHARGED OFFICERS AND TECHNICAL AND NON-COMMISSIONED OFFICERS:

The rights of discharged officers and technical and non-commissioned officers stipulated in Clauses 1, 2, 3, and 4 of Article 8 of Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government shall be implemented as follows:

1. Employment creation allowance.

- Discharged officers and technical and non-commissioned officers shall receive an employment creation allowance equivalent to six months of the minimum wage for civil servants at the time of discharge.

- Discharged officers and technical and non-commissioned officers who wish to learn a trade or find employment shall have the responsibility of the unit or district/municipal military authority (where they reside) to introduce them to job placement centers of the military or of various ministries, sectors, mass organizations, and localities to enable them to learn a trade or find employment.

- State, military, and local job placement centers shall have the responsibility to prioritize the acceptance of discharged officers and technical and non-commissioned officers for vocational training or job placement.

2. One-time discharge allowance.

2.1. The one-time discharge allowance is calculated by multiplying the number of years of service on the actual service record (without conversion factors) by one month's salary and any allowances currently received.

The period for calculating the one-time discharge allowance is the total actual time served in the military (including time as officers, technical and non-commissioned officers, civilian employees, students, and medical personnel) that has not been settled under discharge or demobilization policies; time as civil servants or officials receiving salaries from the state budget working in central or local political agencies, political-social organizations; and time working under contracts with social insurance contributions but without settlement of termination benefits.

If there are fractional months, then:

- Less than one month does not qualify for the allowance;

- From one month up to less than six months counts as half a year of service;

- Six months or more counts as one year of service.

2.2. The salary for calculating the one-time discharge allowance includes rank pay or grade pay, position allowances, seniority allowances, regional allowances, hardship allowances, and any differential retention factor (if applicable) currently being received prior to discharge.

Example 9: Comrade M joined the military on March 1, 1986, and was discharged on June 25, 2001, with the rank of Major and Assistant.

The calculation of the one-time discharge allowance is as follows:

Comrade M's salary:

Rank pay for Major: 210,000 VND x 3.8 = 798,000 VND

Seniority allowance: 798,000 VND x 15% = 119,700 VND

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Total = 917,700 VND

Comrade M's actual service time of 15 years and 3 months qualifies for 15.5 months of discharge allowance.

The one-time discharge allowance is:

917,700 VND x 15.5 months = 14,224,350 VND

3. Discharged officers and technical and non-commissioned officers shall receive travel expenses from their unit to their place of residence (implemented according to point 3, Section I of Circular No. 448/TTLB dated March 28, 1994 of the Ministry of National Defense - Ministry of Labor, Invalids and Social Affairs - Ministry of Finance).

4. The employment creation allowance, one-time discharge allowance, and travel expenses from the unit to the place of residence specified in points 1, 2, and 3 of Section III, Part B of this Circular shall be paid from the state budget; the unit managing the officers and technical and non-commissioned officers shall settle these payments before discharge.

5. In addition to the aforementioned benefits, discharged officers and technical and non-commissioned officers shall also receive allowances from the social insurance fund according to current regulations in point a, Section 1, Article 1 of Decision No. 595/TTg dated December 15, 1993 of the Prime Minister and Circular No. 448/TT-LB dated March 28, 1994 of the Ministry of National Defense - Ministry of Labor, Invalids and Social Affairs - Ministry of Finance.

Example 10: Comrade M mentioned in Example 9 above, in addition to the allowances specified in points 1, 2, and 3 of Section III, Comrade M shall also receive allowances from the social insurance fund as follows:

Rank pay for Major: 210,000 VND x 3.8 = 798,000 VND

Seniority allowance: 798,000 VND x 15% = 119,700 VND

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Total = 917,700 VND

The allowance from the social insurance fund is:

15 years of military service: 917,700 VND x 1.5 x 15 years = 20,648,250 VND

3 months remainder: 917,700 VND x 1 month = 917,700 VND

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Total 21,565,950 VND

6. If discharged officers and technical and non-commissioned officers return to the locality within one year from the date of the discharge decision and find employment, they may request a change of career according to the provisions of Section II of Decree No. 04/2001/NĐ-CP dated January 16, 2001. The head of the former unit (according to the management hierarchy - Ministry of National Defense) shall revoke the discharge decision and issue a career change decision. When issuing the career change decision, the former unit shall recover the one-time discharge allowance specified in point 2, Section III, Part B of this Circular and return it to the state budget; if the individual wishes to continue the social insurance contribution period before discharge, the former unit shall recover the allowance from the social insurance fund and request the military social insurance agency to confirm in the social insurance book.

In the case where discharged officers and technical and non-commissioned officers transfer to work at enterprises (excluding state-owned enterprises) or other units not receiving salaries from the state budget and participating in mandatory social insurance within one year after discharge, if the individual wishes to continue the social insurance contribution period before discharge, the former unit shall recover the allowance from the social insurance fund and request the military social insurance agency to confirm in the social insurance book for the officers and technical and non-commissioned officers.

IV- CONVERSION OF SERVICE TIME TO CALCULATE THE ONE-TIME ALLOWANCE WHEN OFFICERS AND TECHNICAL AND NON-COMMISSIONED OFFICERS STOP SERVING IN THE MILITARY

1. Conditions for conversion calculation:

1.1. Has fought or served in combat in the South battlefield (B), Laos battlefield (C) before April 30, 1975, in Cambodia before August 31, 1989; fought or served in combat in the North during the resistance against bombing from August 5, 1964 to January 27, 1973; on the Southwest border from May 1975 to December 1978; on the Vietnam-China border from February 1979 to the end of December 1988.

1.2. In areas with special allowances at 100% or worked in military-specific occupations classified as particularly arduous, hazardous, and dangerous labor.

1.3. In areas with regional allowances from a factor of 0.7 or higher or worked in military-specific occupations classified as arduous, hazardous, and dangerous labor according to the regulations of the Ministry of Labor, War Invalids, and Social Affairs.

2. Method of calculating converted service time:

2.1. The period for conversion based on the conditions set forth in point 1 above is the time of service in the military that has not yet been converted for one-time allowance benefits.

2.2. The working period in areas previously undefined but now defined with special allowances (100%) or regional allowances (0.7) or higher shall be considered as convertible working periods.

Example 11: An officer worked in the Spratly Islands from April 1988 to March 1990; retired in June 2001; since January 1994, the Spratly Islands have been granted special allowances at 100%. Therefore, the two years of work in the Spratly Islands (1988-1990) of this officer will be converted for one-time allowance benefits upon retirement.

2.3. The working period in areas previously defined with special allowances at 100% or regional allowances at a factor of 0.7 or higher (conditions for conversion) but later redefined with special allowances below 100% or regional allowances below a factor of 0.7 (not meeting conversion conditions), then the working period prior to the new regulation will be considered as a convertible working period according to the specified level.

2.4. For those who previously worked in professions or jobs now defined as particularly arduous, hazardous, and dangerous or arduous, hazardous, and dangerous jobs, the provisions of point 2, Section II of Circular No. 11/LDTX-HC dated April 7, 1997 of the Ministry of Labor, War Invalids, and Social Affairs shall be followed to calculate additional time conversion.

3. Conversion rate:

3.1. Implement the conversion rate as prescribed in Article 9 of Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government.

3.2. In cases where within the same working period, if there are two or three of the aforementioned conditions met, only the condition with the highest conversion rate shall be implemented.

3.3. In cases where the working period for conversion is intermittent, it can be accumulated to calculate additional time.

Example 12: Officer N retired in May 2001, rank of Senior Lieutenant Colonel, 29 years of military service, with three years of combat in the South battlefield (from May 1972 to April 1975). Subsequently, worked in areas with regional allowances at a factor of 0.7 (Dak Na commune, Dak To district, Kon Tum province) for six years (from March 1985 to February 1991).

Officer N's conversion time calculation is as follows:

- Three years, each year adding six months:

3 x 6 months = 18 months = 1 year 6 months.

- Six years, each year adding two months:

6 x 2 months = 12 months = 1 year.

Total additional time for Officer N is:

1 year 6 months + 1 year = 2 years 6 months.

4. Calculation of once-off benefits for additional converted service time:

4.1. One-time allowance amount: Each year added due to conversion is calculated as one month of current salary and allowances (if any) at the time of leaving active duty (excluding health insurance and social insurance).

If there are fractional months, then:

- Less than one month does not count towards the allowance:

- From one month to less than six months is counted as half a year added.

- Six months or more is counted as one year added.

4.2. The salary and allowances for calculating the one-time allowance include the rank salary, grade, and step salary, and various allowances for position, seniority, region, hardship, and retention coefficient (if any) at the time of leaving active duty.

Example 13: Officer N mentioned in Example 12 above, Officer N's one-time allowance calculation is as follows:

Rank salary of Senior Lieutenant Colonel: 210,000 VND x 5.90 = 1,239,000 VND

Seniority allowance: 1,239,000 VND x 29% = 359,310 VND

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Total = 1,598,310 VND

Additional time due to conversion of two years six months is compensated with three months of salary and allowances.

Officer N's one-time allowance when leaving active duty is:

1,598,310 VND x 3 = 4,794,930 VND

4.3. The one-time allowance for the additional time due to conversion as stated above shall be guaranteed by the state budget and paid by the unit managing the officer or technical civil servant before they leave active duty.

V - REGIME AND POLICY FOR OFFICERS TRANSFERRED TO TECHNICAL CIVIL SERVANTS; TECHNICAL CIVIL SERVANTS TRANSFERRED TO CIVIL SERVANTS OF NATIONAL DEFENSE

1. Regarding salary adjustment:

Officers eligible for transfer to technical civil servants or civil servants of national defense; technical civil servants transferred to civil servants of national defense according to regulations shall be assigned salaries according to the new placement.

The salary coefficient assigned upon transfer to new placement shall be based on the profession, group of professions, educational qualifications, and the current rank or grade of salary held.

If the salary coefficient assigned is lower than the salary coefficient of officers or technical civil servants at the time of transfer to new placement, the difference between the salary coefficient of officers or technical civil servants and the new salary coefficient shall be retained until the salary is increased to the same or higher level.

2. Regarding one-time allowance for additional time due to conversion.

Officers and technical civil servants transferred to civil servants of national defense shall enjoy the one-time allowance for additional time due to conversion as stipulated in Section IV of this Circular; if subsequently, due to organizational requirements, the civil servant of national defense is again transferred to technical civil servants or officers, then upon leaving active duty, the converted time already counted will not be recalculated.

3. Officers and technical civil servants transferred to civil servants of national defense upon retirement shall apply the method of calculating pension as stipulated in point 1.3, Section II, of this Circular.

C- IMPLEMENTATION

1. Officers and technical civil servants leaving active duty or transferring to civilian employees of national defense from April 1, 2000 to the date of issuance of this Circular, management units of cadres (according to the分级任务已完成，等待进一步指示。请注意，最后一个编号的翻译似乎被拆分了，请确认是否需要合并或保持现状。根据规则，我将按照收到的形式输出，不做任何修改。如果需要调整，请明确指示。

2. Officers and non-commissioned officers who have changed professions or transferred to civilian positions and retired after April 1, 2000 shall be subject to the retirement pension calculation method prescribed in Clause 1.3, Point 1, Section II, Part B of this Circular.

3. The annual social insurance premium for supplementary social insurance for non-commissioned officers and soldiers who became salary recipients from January 1, 1995 onwards, participating in mandatory social insurance covering all five benefits at 15% of the minimum wage per person per month shall be covered.

Annually, based on the number of non-commissioned officers and soldiers who became salary recipients and the contribution rate mentioned above, the Ministry of National Defense will prepare a budget estimate for regular expenditure, and the Ministry of Finance will ensure that the Ministry of National Defense contributes to the Social Insurance Fund.

For non-commissioned officers and soldiers who became salary recipients before 2001, the Ministry of National Defense will take the lead in coordinating with the Ministry of Finance and the Vietnam Social Security to review the number of individuals required to contribute to social insurance to ensure the Vietnam Social Insurance Fund.

4. Annually, based on the plan for leaving active service for non-commissioned officers and civilian employees, the Ministry of National Defense will prepare a budget estimate for expenditures on job creation allowances, one-time discharge allowances, travel expenses; one-time allowances for additional time due to conversion; and allowances for transferring to civilian employees and reserve forces.

5. The procedures and documentation for reviewing entitlement to retirement benefits and one-time social insurance benefits for non-commissioned officers and civilian employees as stipulated in this Circular shall be implemented according to current regulations.

The documentation for reviewing entitlement to one-time discharge allowances, job creation allowances, one-time allowances for additional time due to conversion, allowances for transferring to civilian employees and reserve forces shall be carried out in accordance with the guidelines of the Ministry of National Defense.

6. This Circular takes effect from April 1, 2000. All provisions applicable to non-commissioned officers and civilian employees of the Vietnam People's Army when leaving active service contrary to this Circular are hereby abolished.

Any difficulties encountered during implementation should be reported to the Joint Board for study and resolution.