Joint Circular No. 17-TT/LB stipulates the level of position allowance for chief accountants at economic units, companies, and public institutions with significant workload. The allowance level is determined based on the type of enterprise and specific industry.
适用范围
Chief accountants at independent economic accounting enterprises, joint-stock companies, corporations, bureaus, and general administrations under ministries with full industry economic accounting, and public institutions with significant workload.
要点
- Chief accountants at independent economic accounting enterprises: The allowance ranges from 3 to 12 dong per month based on the type and grade of the enterprise.
- Chief accountants at joint-stock companies, corporations, bureaus, and general administrations: The unified allowance is 12 dong per month.
- Chief accountants at units not appointing chief accountants but assigning tasks to oversee accounting work: The unified allowance is 3 dong per month.
- For units not yet classified, it is necessary to promote classification before applying the allowance level.
- Chief accountants can only enjoy the position allowance if they have been ranked in the salary scale for accounting staff.
🌐 本文件的社会影响
- Positive impact: Encourages chief accountants to perform their duties well through appropriate remuneration.
- Negative impact: May impose financial burdens on unranked units that need to promote classification.
❓ 常见问题
Which type of enterprise will chief accountants receive the highest allowance?
Chief accountants at independent economic accounting enterprises classified as Type I will receive the highest allowance of 12 dong per month.
What is the allowance level for chief accountants at joint-stock companies, corporations, bureaus, and general administrations?
The unified allowance is 12 dong per month.
Can chief accountants at unranked units receive allowances?
Yes, but the unified allowance is 3 dong per month.
When can chief accountants start enjoying the position allowance?
Chief accountants can only enjoy the position allowance after being ranked in the salary scale for accounting staff or currently holding equivalent positions such as department head or deputy director of an enterprise.
Is it necessary to promote classification before applying the allowance level?
Yes, for unranked units, it is necessary to promote classification according to current regulations before applying the allowance level.
全文
JOINT CIRCULAR
Regulations on Position Allowance for Chief Accountants
________________________
Article 42 of the Accounting Organization Charter issued pursuant to Decree No. 176-CP dated September 10, 1970 of the Council of Ministers stipulates that "in addition to the rank salary, chief accountants shall also be entitled to position allowance during their tenure as chief accountant."
Based on the aforementioned Article 42, the Joint Ministry of Finance and Labor issues this circular to regulate the position allowance for chief accountants in order to provide appropriate incentives and encourage them to fulfill their assigned tasks effectively.
I. SCOPE OF APPLICATION AND LEVELS OF POSITION ALLOWANCE.
All officially appointed chief accountants at independent economic accounting units, joint companies, general corporations, bureaus, and general administrations under ministries with comprehensive industry accounting, and at state agencies with significant workload and large capital usage as specified in Article 33 of the Accounting Organization Charter, during their tenure, shall be entitled to position allowance according to the following levels:
1. The level of position allowance for chief accountants at independent economic accounting units is prescribed according to the type and grade of the enterprise as follows:
|
Position |
Monthly Position Allowance (unit: dong) |
||||
|
Enterprise Grade |
|||||
|
VI and below |
IV and V |
III |
II |
I |
|
|
Chief accountants of enterprises in the industrial sector (including forest product extraction and marine fishing enterprises) and basic construction projects. |
4 |
6 |
8 |
10 |
12 |
|
Chief accountants of enterprises in the trade, transportation, and state-owned agricultural enterprises sectors. |
4 |
6 |
8 |
10 |
|
2. Chief accountants at independent economic accounting units belonging to grades lower than those mentioned in point 1 shall enjoy a unified position allowance of 4 dong per month.
3. The level of position allowance for chief accountants at joint companies, general corporations, bureaus, and general administrations with comprehensive industry accounting is uniformly set at 12 dong per month.
4. For enterprises not appointing chief accountants (as stipulated in Article 33 of the State Accounting Charter), individuals assigned to oversee accounting work (such as department heads or team leaders) shall all enjoy a unified position allowance of 3 dong per month.
5. For chief accountants at "state agencies with significant workload and large capital usage" (as stated in Article 33 of the Accounting Organization Charter), they may apply the position allowance levels specified in point 1 after central and local competent authorities make preliminary plans and reach consensus with the same-level financial bodies (Ministry of Finance at the central level, Financial Departments and Bureaus at the local level) before implementation.
II. IMPLEMENTATION PROVISIONS
1. Chief accountants can only receive position allowance if they have been classified into the salary scale for accounting staff (currently the employee, officer, specialist salary scale). If currently classified under the actual position salary scale for leadership positions such as department head, deputy director of an enterprise, division head, etc., then after being reclassified into the officer, specialist salary scale, they will be entitled to position allowance.
2. For chief accountants at enterprises not yet classified, the competent authority needs to expedite the classification process in accordance with current regulations before applying the aforementioned position allowance levels. If an enterprise has officially appointed a chief accountant but encounters difficulties in classification and grading, the main management sector and locality will propose solutions to the Ministry of Labor for specific resolution.
3. This circular takes effect from the date of issuance.
DEPUTY MINISTER
DEPUTY MINISTER
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