Circular No. 19/2009/TT-BQP guiding the implementation of adjustments to the general minimum wage for military personnel, defense civil servants, and workers receiving salaries or rank allowances from state budget funds within military agencies and units.

CIRCULAR

Guidelines for implementing adjustments to the general minimum wage level for military personnel, defense workers, and civil servants receiving salary or rank allowances from state budget funds within military agencies and units

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Pursuant to Decree No. 33/2009/NĐ-CP dated April 6, 2009 of the Government adjusting the general minimum wage level;

After considering the opinions of the Ministry of Home Affairs (Circular No. 1057/BNV-TL dated April 17, 2009), the Ministry of Finance (Circular No. 6003/BTC-V1 dated April 24, 2009), the Ministry of National Defense hereby provides the following guidelines:

Article 1. Scope of Application

Officers, professional soldiers, non-commissioned officers, soldiers, defense workers, and laborers working under employment contracts with decisions of the General Staff who are currently serving, studying, undergoing internships, treatment, or recuperation both domestically and abroad; those awaiting policy resolution and currently receiving salary or rank allowances from state budget funds within military agencies and units.

Article 2. Calculation of wages, allowances, and subsidies

The wage levels, rank allowances (including any retention differential coefficients, if applicable), and other allowances and subsidies for the subjects specified in Article 1 of this Circular shall be calculated as follows from May 1, 2009:

1. Formula for calculating the wage and rank allowance.

a) Formula for calculating the salary level:

b) Formula for calculating the rank allowance for non-commissioned officers and soldiers:

The wage levels and rank allowances implemented from May 1, 2009 for the subjects specified in Article 1 of this Circular shall be calculated according to points a and b of Clause 1, Article 2 of this Circular and shall be specified in the specific monetary amounts set forth in Appendix 1 attached to this Circular. For defense workers, the wage implementation shall follow the Circular guiding the adjustment of the general minimum wage level issued by the Ministry of Home Affairs.

2. Formula for calculating the monetary amount of the retention differential coefficient (if applicable):

3. Formula for calculating the allowance based on the base salary

a) For allowances calculated based on the general minimum wage level:

- For those receiving salaries

- For non-commissioned officers and soldiers

b) Allowances calculated based on percentages:

- For those receiving salaries

- For non-commissioned officers and soldiers

4. Formula for calculating subsidies based on the general minimum wage level:

5. Allowances and subsidies specified by specific monetary amounts remain unchanged according to current regulations.

Article 3. Implementation

1. Based on the guidance provided in this Circular, units shall prepare lists and distribute salaries and allowances to eligible recipients.

In cases where military personnel and defense workers are transferred between units within the military when these provisions take effect, the receiving unit shall base on the financial supply introduction letter and the recorded factors, prepare lists, and issue back payments according to the regulations from May 1, 2009.

2. Enterprises and production, business, and service establishments currently applying wage scales and allowance systems prescribed by the State in Decrees No. 204/2004/NĐ-CP and No. 205/2004/NĐ-CP dated December 14, 2004 of the Government shall apply the general minimum wage level stipulated in Article 1 of Decree No. 33/2009/NĐ-CP dated April 6, 2009 of the Government to calculate wage levels within their wage scales; the allowance levels shall serve as the basis for calculating contributions and benefits under social insurance, health insurance, and other labor laws for eligible recipients.

3. When distributing salaries to eligible recipients, units and enterprises must calculate deductions according to current laws (social insurance, health insurance, and personal income tax, if applicable). They must submit reports specified in Appendix 2 attached to this Circular to the Financial Department of the Ministry of National Defense and the Social Insurance Department of the Ministry of National Defense before June 30, 2009 (Report on additional wage fund for 2009 (Form 1), report on additional budget for demobilization in 2009 (Form 2) submitted to the Financial Department of the Ministry of National Defense; Report on additional social insurance revenue and expenditure for 2009 (Forms 3, 4), report on additional health insurance revenue (Form 5) submitted to the Social Insurance Department of the Ministry of National Defense).

4. This Circular takes effect 45 days from the date of issuance;

These provisions in this Circular shall be implemented from May 1, 2009.

Abolish Circular No. 183/2007/TT-BQP dated December 6, 2007 of the Ministry of National Defense guiding the implementation of the general minimum wage level for military personnel and defense workers receiving salary or rank allowances from state budget funds within military agencies and units.

5. Heads of agencies and units are responsible for implementing this Circular.

Any issues encountered during implementation should be reported to the Ministry of National Defense (through the Financial Department) for review and resolution./.