Decree No. 204/2004/NĐ-CP on salary system for cadres, civil servants, public officials, and armed forces personnel

DECREE OF THE GOVERNMENT

On salary system for cadres and civil servants, Implementing Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for cadres, civil servants, officials, and armed forces personnel; after consulting with the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and relevant ministries and sectors, the Ministry of Home Affairs provides guidelines for implementing special allowances for cadres, civil servants, officials, and armed forces personnel as follows:

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Considering the proposal of the Minister of Home Affairs, the Minister of Finance,

Pursuant to Resolution No. 730/2004/NQ-UBTVQH11 dated September 30, 2004 of the Standing Committee of the National Assembly approving the table of positions and allowances for leaders of the State; the table of specialized and vocational positions for the judiciary and prosecution sectors;

At the proposal of the Minister of Home Affairs and the Minister of Finance,

DECREE:

PART I

General Provisions

Article 1. Scope of Regulation

This Decree stipulates the salary system including: the general minimum wage; salary tables; allowance systems; salary grade increase systems; salary payment systems; sources of funds to implement the salary system; management of salaries and income for cadres, civil servants, and public officials in state agencies and public institutions; dedicated staff and civil servants at communes, wards, and towns; officers, non-commissioned officers, soldiers, and workers in agencies and units under the armed forces (the armed forces include the People's Army and the People's Public Security Force).

State agencies, public institutions, and agencies and units under the armed forces mentioned above shall hereinafter be referred to collectively as agencies and units.

Article 2. Applicability

This Decree applies to cadres, civil servants, public officials, and objects under the armed forces, including:

1. Positions of leadership of the State and specialized and vocational positions in the judiciary and prosecution sectors as specified in the table of positions and allowances issued together with Resolution No. 730/2004/NQ-UBTVQH11 dated September 30, 2004 of the Standing Committee of the National Assembly on approving the table of positions and allowances for leaders of the State; the table of specialized and vocational positions for the judiciary and prosecution sectors (hereinafter referred to as Resolution No. 730/2004/NQ-UBTVQH11).

2. Positions filled through election to hold office during a term in provincial and centrally-administered city people's councils, district, town, and provincial city people's councils.

3. Civil servants in state agencies as specified in Article 2 of Decree No. 117/2003/NĐ-CP dated October 10, 2003 of the Government on recruitment, employment, and management of cadres and civil servants in state agencies (hereinafter referred to as Decree No. 117/2003/NĐ-CP).

4. Probationary civil servants as specified in Article 2 of Decree No. 115/2003/NĐ-CP dated October 10, 2003 of the Government on the probationary civil servant system (hereinafter referred to as Decree No. 115/2003/NĐ-CP).

5. Public officials in public institutions as specified in Article 2 of Decree No. 116/2003/NĐ-CP dated October 10, 2003 of the Government on recruitment, employment, and management of cadres and civil servants in public institutions (hereinafter referred to as Decree No. 116/2003/NĐ-CP).

6. Cadres, civil servants, and public officials within the State establishment and receiving wages according to the wage table prescribed by the State who are assigned to work at associations, non-governmental organizations, projects, and international agencies and organizations located in Vietnam.

7. Dedicated staff and civil servants at communes, wards, and towns (hereinafter referred to collectively as dedicated staff and commune-level civil servants) as specified in Clause 1 and Clause 2 of Article 2 of Decree No. 121/2003/NĐ-CP dated October 21, 2003 of the Government on the regime and policies for dedicated staff and civil servants at communes, wards, and towns (hereinafter referred to as Decree No. 121/2003/NĐ-CP) and Article 22 of Decree No. 184/2004/NĐ-CP dated November 2, 2004 of the Government detailing the implementation of the Law on Militia and Self-Defense Forces (hereinafter referred to as Decree No. 184/2004/NĐ-CP).

8. Personnel engaged in confidential work in confidential organizations.

9. Officers, non-commissioned officers, junior non-commissioned officers, soldiers, and workers in agencies and units under the armed forces.

Article 3. Principles for grading salaries and position allowances for leadership positions, principles for paying salaries and implementing salary systems

1. Principles for grading salaries and position allowances for leadership positions

a) Officials, civil servants, and public officials appointed to any rank of civil servant or public official (hereinafter referred to as "rank") or any professional title within the judiciary or prosecution sectors (hereinafter referred to as "title") shall be graded according to that rank or title.

b) Officials holding titles elected through elections and entitled to professional grade salaries and leadership position allowances shall be graded according to the administrative civil service rank and grade and shall enjoy leadership position allowances corresponding to the elected title they currently hold.

c) Officials, civil servants, and public officials holding any leadership title (by election or appointment) shall be graded according to their leadership position or enjoy position allowances corresponding to that leadership title. If an individual holds multiple different leadership titles, they shall be graded according to the highest leadership title. If兼任多个单位主要领导职务，而该单位编制专门配备主要领导人员，则可额外享受兼职补贴。

d) Individuals belonging to armed forces and cryptographic units who are stipulated to receive salaries according to a specific pay scale shall be graded according to that pay scale.

e) The transition from old salary grading to new salary grading must be linked to the review and adjustment of staffing arrangements in agencies and units; the review and improvement of standards for official titles; and the re-grading of old salaries where individuals have been incorrectly graded or granted position allowances contrary to regulations of competent authorities, such salaries and allowances (if any) shall be re-graded according to correct regulations.

2. Principles for Paying Salaries

Salary payments must be linked to the performance of duties by officials, civil servants, and public officials and the sources of salary payment (from state budget allocations or support and from other income sources prescribed by law used for salary payments) of agencies and units.

3. Principles for Implementing Salary Systems

a) When changing jobs, officials, civil servants, public officials, and individuals belonging to armed forces shall be re-graded according to their new job responsibilities and position allowances (if applicable). In cases where they cease to hold a leadership title (except when dismissed due to disciplinary action, demotion, or non-reappointment) to take on another job or hold a different leadership title with a lower position salary or allowance, they may retain the previous leadership position salary or allowance for six months, after which they shall be re-graded according to their new job responsibilities.

b) According to job requirements, officials, civil servants, public officials, and individuals belonging to armed forces currently holding leadership titles may be transferred to hold other leadership titles with lower position salaries or allowances, and they may retain their previous leadership position salary or allowance. If the new job requires grading according to a lower rank or title, they may retain their previous salary level (including position allowances if applicable) and follow the promotion rules based on their original rank or title.

c) Individuals transferred from armed forces, cryptographic units, or state-owned enterprises to work in state agencies or public institutions shall be re-graded according to their new job responsibilities and enjoy position allowances (if applicable). If the previous salary level under the military rank pay scale, officer pay scale, or professional military personnel pay scale is higher than the newly assigned salary, the excess amount may be retained according to legal provisions.

d) Grading salaries, implementing position allowances, promoting salary grades, paying salaries, managing salaries and income must strictly adhere to the designated subjects, scope, principles, conditions, entitlements, and other regulations set by competent authorities.

e) Implementing salary systems must be linked to administrative reforms; ensuring parity among different sectors and professions and among various types of officials, civil servants, and public officials; and ensuring political and social stability.

Chapter II

The general minimum wage,pay scales, and position allowance systems

Article 4. General minimum wage level

The general minimum wage level applicable to cadres, civil servants, public officials, and members of the armed forces shall be implemented according to the provisions of Government Decree No. 203/2004/NĐ-CP dated December 14, 2004 on the minimum wage level.

Article 5. Salary scales; rank allowance tables for non-commissioned officers, conscript soldiers, and leadership position allowances

Attached to this Decree are the salary scales; rank allowance tables for non-commissioned officers, conscript soldiers, and leadership position allowances as follows:

a) Specify seven salary scales as follows:

Table 1: Senior Expert Salary Scale.

Table 2: Professional and Technical Salary Scale for cadres and civil servants in state agencies (including those holding elected positions within the administrative grade and enjoying leadership position allowances and civil servants at commune, ward, and town levels).

Table 3: Professional and Technical Salary Scale for cadres and civil servants in state-run institutions.

Table 4: Administrative and Service Staff Salary Scale in state agencies and state-run institutions.

Table 5: Salary Scale for specialized staff at commune, ward, and town levels.

Table 6: Officer Rank Salary Scale for the People's Army; Public Security Officers and Non-Commissioned Officers.

Table 7: Professional Military Personnel Salary Scale of the People's Army and Technical Specialization Salary Scale of the Public Security.

b) Personnel working in confidential organizations shall be classified and paid according to the officer rank salary scale of the People's Army (scale 6) with the highest salary equal to that of the rank of Lieutenant General (excluding officers of the People's Army and Public Security who have been transferred or seconded) and the professional military personnel salary scale of the People's Army (scale 7).

c) Workers employed in agencies and units under the armed forces and confidential organizations shall apply the wage scale and salary table prescribed for state-owned companies.

2. Rank Allowance Table for Non-Commissioned Officers and Conscript Soldiers of the People's Army and Public Security.

3. Leadership Position Allowance Table (elected, appointed) in state agencies, state-run institutions; agencies and units under the People's Army and Public Security.

Article 6. Additional Allowances

1. Seniority Allowance Beyond the Framework:

Applies to individuals classified according to Tables 2, 3, 4, and 7 stipulated in Clause 1 of Article 5 of this Decree and the professional and technical salary scale of the Judiciary and Prosecution sectors as specified in Resolution No. 730/2004/NQ-UBTVQH11, who have reached the final grade in their respective ranks or positions.

a) The allowance amount is as follows:

a1) Individuals classified according to grades from type A0 to A3 of Table 2, Table 3, positions classified according to Table 7, and positions classified according to the professional and technical salary scale of the Judiciary and Prosecution sectors: After three years (full 36 months) of reaching the final grade in their respective ranks or positions, they will receive a seniority allowance beyond the framework equivalent to 5% of the salary of the final grade in their respective ranks or positions; from the fourth year onwards, each year adds 1%.

a2) Individuals classified according to grades type B and C of Table 2, Table 3, and administrative and service staff classified according to Table 4: After two years (full 24 months) of reaching the final grade in their respective ranks, they will receive a seniority allowance beyond the framework equivalent to 5% of the salary of the final grade in their respective ranks; from the third year onwards, each year adds 1%.

c) The seniority allowance beyond the framework is used to calculate contributions and benefits under social insurance.

2. Concurrent Leadership Position Allowance:

Applies to individuals currently holding leadership positions (elected, appointed) in one agency or unit, while concurrently being elected or appointed to concurrently hold leadership positions heading another agency or unit where such agency or unit has dedicated staffing for the head but operates concurrently.

The allowance amount is 10% of the current salary plus leadership position allowance and seniority allowance beyond the framework (if applicable). In cases of concurrent multiple leadership positions, only one allowance amount is received.

3. Regional Allowance:

Applies to individuals working in remote, isolated areas with harsh climates.

The allowance includes seven levels: 0.1; 0.2; 0.3; 0.4; 0.5; 0.7 and 1.0 compared to the general minimum wage level. For non-commissioned officers and conscript soldiers in the armed forces, the regional allowance is calculated based on the rank allowance for Private Second Class.

4. Special Allowance:

Applies to individuals working on distant islands and border regions with particularly difficult living conditions.

The allowance includes three levels: 30%; 50% and 100% of the current salary plus leadership position allowance and seniority allowance beyond the framework (if applicable) or current rank allowance for non-commissioned officers and conscript soldiers in the armed forces.

5. Attraction Allowance:

Applies to cadres, civil servants, and public officials working in new economic zones, economic bases, and distant islands with particularly difficult living conditions.

The allowance includes four levels: 20%; 30%; 50% and 70% of the current salary plus leadership position allowance and seniority allowance beyond the framework (if applicable).

The duration of receiving the allowance is from 3 to 5 years.

6. Mobility Allowance:

Applies to cadres, civil servants, and public officials working in certain professions or jobs that frequently change work locations and residences.

The allowance includes three levels: 0.2; 0.4 and 0.6 compared to the general minimum wage level.

7. Hazardous and Dangerous Work Allowance:

Applies to cadres, civil servants, and public officials engaged in professions or jobs with hazardous and dangerous working conditions not included in the salary level.

The allowance includes four levels: 0.1; 0.2; 0.3 and 0.4 compared to the general minimum wage level.

8. Special Allowances According to Profession or Job:

This provision applies to officers and professional military personnel of the People's Army, officers and non-commissioned officers receiving salaries of the People's Public Security, customs officials, and personnel engaged in cryptographic work in cryptographic organizations.

The amount of seniority allowance is as follows: After five years (sixty months) of service or continuous work in the customs or cryptographic sector, they shall be entitled to a seniority allowance equal to 5% of their current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable); from the sixth year onwards, an additional 1% shall be added each year.

b) Special allowance according to profession:

This applies to cadres, civil servants, and public officials working in professions or jobs with higher working conditions than normal, which have state preferential policies not included in the salary level.

The allowance includes ten levels: 5%, 10%, 15%, 20%, 25%, 30%, 35%, 40%, 45%, and 50% of the current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable).

c) Responsibility allowance according to profession:

This applies to positions classified under the specialized and professional pay scales and the position pay scale within the Judiciary, Prosecution, Inspection, and some judicial positions.

The allowance includes five levels: 10%, 15%, 20%, 25%, and 30% of the current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable).

Those who are entitled to the responsibility allowance according to profession as stipulated in this point shall not be entitled to the special allowance according to profession as stipulated in point b, Clause 8, Article 7 of this Decree.

d) Responsibility allowance for work:

d1) Personnel working in cryptographic organizations shall be entitled to a responsibility allowance for protecting confidential codes.

The allowance includes three levels: 0.1, 0.2, and 0.3 compared to the general minimum wage.

d2) Personnel engaged in work requiring high responsibility or managing tasks not belonging to leadership positions (elections, appointments) shall be entitled to a responsibility allowance for work.

The allowance includes four levels: 0.1, 0.2, 0.3, and 0.5 compared to the general minimum wage.

đ) National defense and security service allowance:

This applies to subjects not classified under Pay Scale 6 and Pay Scale 7 as stipulated in Clause 1, Article 5 of this Decree, working in agencies and units under armed forces and cryptographic organizations.

The allowance includes two levels: 30% and 50% of the current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable).

Chapter III

Salary grade promotion system, Salary payment system, Management of wages and income

Article 7. Salary grade promotion system

1. Implement regular salary grade promotions based on the results of completing assigned tasks by cadres, civil servants, and public officials and the time spent at the current grade in the rank or position.

The time spent at the current grade in the rank or position for considering regular salary grade promotions is specified as follows:

a) For senior specialist positions, if not yet at the final grade of the pay scale, after five years (sixty months) of holding the grade in the senior specialist pay scale, they may be considered for promotion to the next grade.

b) For those classified under Pay Scales 2, 3, and 4 as stipulated in Clause 1, Article 5 of this Decree, and the specialized and professional pay scales of the Judiciary and Prosecution as stipulated in Resolution No. 730/2004/NQ-UBTVQH11, if not yet at the final grade in the rank or position, the time spent at the current grade in the rank or position for considering salary grade promotions is as follows:

b1) Those classified under ranks from type A0 to type A3 of Pay Scales 2 and 3, and positions classified under the specialized and professional pay scales of the Judiciary and Prosecution: After three years (thirty-six months) of holding the grade in the rank or position, they may be considered for promotion to the next grade.

b2) Those classified under ranks of types B and C of Pay Scales 2 and 3, and administrative and service staff classified under Pay Scale 4: After two years (twenty-four months) of holding the grade in the rank, they may be considered for promotion to the next grade.

2. Implement early salary grade promotions as follows:

3. Promotion and demotion of military ranks and salary increases, and allowances for military ranks for officers, non-commissioned officers, soldiers, and professional military personnel and technical specialists in the armed forces shall be implemented according to the current laws governing the armed forces.

Article 8. Wage Payment System

1. The wage payment system is linked to the results of performing tasks by civil servants, public officials, and employees; the source of wages and according to the wage regulations of the agency or unit. The head of the agency or unit, after discussing with the same-level Trade Union Executive Committee, shall be responsible for establishing and promulgating wage regulations to implement for civil servants, public officials, and employees of the agency or unit. The wage regulations must be sent to the direct superior management authority for supervision, inspection, and public disclosure within the agency or unit.

Wage payment for military forces shall be implemented in accordance with the current laws.

2. The wage payment system for working at night and overtime for civil servants, public officials, and employees shall be implemented in accordance with the provisions of the Labor Code.

Civil servants, public officials, and employees who perform a 12-hour/24-hour or 24-hour/24-hour duty schedule shall be entitled to a wage payment system or special allowances as prescribed by the Government.

3. The wage payment system during days off when salary is received; the advance payment system during suspension of work, detention, arrest, shall be implemented in accordance with the provisions of Decree No. 114/2002/NĐ-CP dated December 31, 2002, detailing and guiding the implementation of certain articles of the Labor Code regarding wages.

5. Probationary civil servants and individuals undergoing training or probation in state agencies (including probationary village-level civil servants) and in state-run units shall be entitled to the salary levels prescribed in Article 18 of Decree No. 115/2003/NĐ-CP, Article 21 of Decree No. 116/2003/NĐ-CP, Article 18 of Decree No. 117/2003/NĐ-CP, and Article 4 of Decree No. 121/2003/NĐ-CP, and shall be entitled to allowances and wage systems as prescribed in this Decree.

6. The wage payment system shall apply from January 1, 2005, for dedicated cadres and village-level civil servants who are currently receiving retirement benefits or disability allowances as follows:

a) Dedicated village-level cadres who are currently receiving retirement benefits or disability allowances, in addition to their pension or disability allowance, shall receive 90% of their current position salary as stipulated in this Decree each month and shall not be required to contribute to social insurance or health insurance.

b) Village-level civil servants who are currently receiving retirement benefits or disability allowances, in addition to their pension or disability allowance, shall receive 90% of the first-grade salary of administrative civil servants with the same level of education as stipulated in this Decree each month and shall not be required to contribute to social insurance or health insurance.

Article 9. Sources of Funds for Implementing the Wage System

1. Saving 10% of regular expenditures (excluding wages and items with wage-like characteristics) for each administrative agency and each service unit under ministries, central agencies, and provinces and centrally-administered cities.

2. Using at least 40% of retained revenue according to the regulations of revenue-generating service units (including units that have implemented financial mechanisms for revenue-generating service units). For healthcare service units, at least 35% shall be used.

3. Using at least 40% of retained earnings of administrative agencies with income.

4. Local budgets shall allocate 50% of the increase in revenue between the annual plan budget and the previous year's budget as assigned by the Prime Minister, and 50% of the increase in revenue compared to the planned budget as assigned by the Prime Minister.

5. The central budget shall supplement funds for implementing the wage system for ministries, central agencies, and provinces and centrally-administered cities if they have complied with the provisions of Clauses 1, 2, 3, and 4 of this Article but still fall short.

Article 10. Management of Salary and Income

1. Agencies and units shall implement salary grading, supplementary allowance systems, salary increases, payment of salaries, and management of salaries and income in accordance with this Decree and guidance from competent authorities.

For administrative agencies allocated personnel quotas and administrative management budgets and state-owned public institutions implementing accounting and financial autonomy systems, they shall base on the results of administrative budget savings and the growth rate of revenue sources to decide on the adjustment factor for additional salary increases compared to the general minimum wage level and additional contributions to reward funds and welfare funds to increase the income of officials, civil servants, and employees under the salary quota of the agency or unit in accordance with the regulations of competent authorities.

2. Implement decentralization of responsibility for heads of state agencies and heads of state-owned public institutions to decide on salary grading, regular promotion, early promotion, and seniority allowances exceeding the framework for officials, civil servants, and employees within their management scope according to the decentralization of competent authorities.

3. For high-level specialist positions, high-level specialist ranks, and equivalent positions, implement decentralization of decision-making on salary grading, promotion, and seniority allowances exceeding the framework as follows:

a) For high-level specialist positions: The decision on salary grading, regular promotion, and early promotion shall be implemented according to current decentralization.

b) For high-level specialist ranks and equivalent ranks (type A3):

b1) The decision on salary grading into type A3 upon approval of election results, upon appointment to the rank (or position), promotion, or transfer to the rank, shall be implemented according to current decentralization.

b2) The decision on regular promotion and seniority allowances exceeding the framework within the rank or position type A3 shall be made directly by the Chief Justice of the Supreme People's Court, the Procurator General of the Supreme People's Procuracy, Ministers, Heads of Ministries at the same level as ministries, Heads of government agencies, and Chairpersons of provincial and centrally-administered city people's committees who directly employ and manage such officials, civil servants, and employees, and they shall be responsible for reporting the implementation results to the Ministry of Home Affairs.

b3) The decision on early promotion (when outstanding achievements are made in performing tasks and when retirement notice is given) within the rank or position type A3 shall be made directly by the Chief Justice of the Supreme People's Court, the Procurator General of the Supreme People's Procuracy, Ministers, Heads of Ministries at the same level as ministries, Heads of government agencies, and Chairpersons of provincial and centrally-administered city people's committees who directly employ and manage such officials, civil servants, and employees, after consultation with the Minister of Home Affairs, and they shall be responsible for reporting the implementation results to the Ministry of Home Affairs.

Chapter IV

Implementation Provisions

Article 11. Responsibilities for Guidance and Implementation

1. The Ministry of Home Affairs shall take the lead and coordinate with the Ministry of Finance and relevant ministries and sectors:

a) Guide the transition from old salary grading to new salary grading for officials, civil servants, and employees and cases involving changes in classification of officials, civil servants, and employees as stipulated in this Decree.

b) Guide salary grading, promotion, and supplementary allowances for those working in confidential organizations receiving salaries from the state budget as stipulated in this Decree.

c) Guide professional and technical salary grading for leaders holding positions through elections or appointments within the scope of professional and technical, executive, service, and leadership position supplementary allowance categories in state agencies and state-owned public institutions, ensuring that the new salary (including professional and technical, executive, and service salaries plus leadership position supplementary allowances) is not lower than the old salary.

d) Guide the transition of salary grading for officials, civil servants, and employees when changing jobs and cases involving transfers from military forces, confidential organizations, and state-owned enterprises to work in state agencies and state-owned public institutions.

đ) Guide the implementation of leadership position supplementary allowance systems (through elections or appointments) as stipulated in Resolution No. 730/2004/NQ-UBTVQH11 and Clause 3, Article 5 of this Decree.

e) Guide the implementation of supplementary allowance systems stipulated in Article 6 of this Decree.

g) Guide the promotion system stipulated in Article 7 of this Decree and decentralize authority to decide on salary grading and promotion for officials, civil servants, employees, and personnel working in confidential organizations as stipulated in Clauses 2 and 3, Article 10 of this Decree.

h) Inspect the results of transitioning from old salary grading to new salary grading and the implementation of salary systems by ministries, sectors, and localities.

2. The Ministry of Finance shall take the lead and coordinate with the Ministry of Home Affairs, relevant ministries and sectors, and provincial and centrally-administered city people's committees:

a) Guide the calculation and balancing of funding sources to implement the salary system stipulated in Article 9 of this Decree.

b) Inspect the implementation of salary systems for agencies and units that can self-balance their salary budgets; simultaneously assess and submit to the Prime Minister for approval additional salary funds for central ministries and agencies and provinces and centrally-administered cities that lack sufficient sources to implement the salary system, ensuring that the total additional salary fund does not exceed the annual state budget estimate.

c) Guide the implementation of personnel quotas and administrative management budgets for administrative agencies and financial autonomy for state-owned public institutions as stipulated in Clause 1, Article 10 of this Decree.

3. Ministries and ministries at the same level as ministries shall be responsible:

a) Take the lead and coordinate with the Ministry of Finance to propose amendments to the management, distribution, and use of revenues, fees, and charges within their jurisdiction to the Government and the Prime Minister.

b) Chair the coordination with the Ministry of Home Affairs and the Ministry of Finance to review and establish special allowances according to profession for subjects under their management, to submit to the Government and the Prime Minister for consideration and issuance, amendment, or supplementation in accordance with point b, Clause 8, Article 6 of this Decree; at the same time, review and submit to the Government and the Prime Minister for amendment, supplementation, or abolition of other special allowances and subsidies (including monetary allowances and subsidies) and special payment systems stipulated in Clause 2, Article 8 of this Decree.

c) Implement the financial mechanism for public service units with income under their management.

4. The Supreme People's Court, the Supreme Procuratorate, the Ministry of Justice, and the Government Inspectorate shall chair and coordinate with the Ministry of Home Affairs and the Ministry of Finance to review and establish special allowances according to responsibility for subjects under their management, to submit to the Government and the Prime Minister for consideration and issuance, amendment, or supplementation in accordance with point c, Clause 8, Article 6 of this Decree; at the same time, review and submit to the Government and the Prime Minister for amendment, supplementation, or abolition of other special allowances and subsidies (including monetary allowances and subsidies).

5. The Ministry of National Defense and the Ministry of Public Security shall chair and coordinate with the Ministry of Home Affairs and the Ministry of Finance to review and establish special allowances for the People's Army and the People's Police, to submit to the Government and the Prime Minister for decision and guidance on the implementation of this Decree for subjects under their management.

6. Provincial People's Committees and municipal people's committees directly under the central government shall be responsible for implementing measures to ensure funding sources for the implementation of the salary system prescribed in Article 9 of this Decree.

7. Ministers, heads of ministerial-level agencies, heads of governmental agencies, and chairmen of provincial people's committees and municipal people's committees directly under the central government shall be responsible for organizing the transition from old salaries to new salaries for cadres, civil servants, public officials, and armed forces personnel in agencies and units under their management, calculating and establishing the salary fund in accordance with Article 9 of this Decree, and reporting to the Joint Ministry of Home Affairs - Finance for inspection and evaluation.

Article 12. Effective Date

1. This Decree shall take effect fifteen days after its publication in the Official Gazette.

The salary system prescribed in this Decree shall take effect from October 1, 2004.

2. For existing special allowances and supplements according to profession or work, central ministries and sectors shall be responsible for submitting to the Government and the Prime Minister for issuance of special allowances according to profession or special allowances according to responsibility in accordance with point b and point c, Clause 8, Article 6 of this Decree, and shall be entitled to claim the new allowance level from October 1, 2004.

3. This Decree replaces Decree No. 25/CP dated May 23, 1993 of the Government on the temporary regulations on the new salary system for civil servants, administrative and public service officials, and armed forces personnel.

Abolish provisions on salaries and allowances that are contrary to this Decree.

4. The authority to decide regular pay grade increases (including seniority allowances exceeding the ceiling) and early pay grade increases for the Senior Specialist rank and equivalent rank A3 as stipulated in point b (b2 and b3), Clause 3, Article 10 of this Decree replaces the authority to decide pay grade increases for the Senior Specialist rank and other ranks of civil servants and specialized officials equivalent to the Senior Specialist rank as stipulated in Clause 7, Article 41 of Decree No. 117/2003/NĐ-CP and Clause 8, Article 46 of Decree No. 116/2003/NĐ-CP.

5. The salary system for Village Militia Cadres prescribed in Article 22 of Decree No. 184/2004/NĐ-CP shall be recalculated according to this Decree and shall be enjoyed from January 1, 2005.

6. The calculation method for allowances prescribed in Decree No. 35/2001/NĐ-CP dated July 9, 2001 of the Government on policies for teachers and educational managers working in specialized schools and in areas with particularly difficult economic and social conditions shall be recalculated according to this Decree.

7. Repeal the effectiveness of the following provisions:

a) Article 2, Article 3, Clauses 1, 3, 4, 5, 6, and 8 of Article 4, and Article 5 of Decree No. 03/2003/NĐ-CP dated January 15, 2003 of the Government on adjusting salaries, social allowances, and reforming the salary management mechanism in one step.

b) Points a, b, c, d, and đ of Clause 1, point c of Clause 2, Article 4, and Article 6 of Decree No. 121/2003/NĐ-CP dated October 21, 2003 of the Government on the system and policies for cadres and civil servants in communes, wards, and towns.

8. Non-public service units may apply the provisions of this Decree if they find it appropriate.

Article 13. Responsibility for Implementation

Ministers, heads of ministerial-level agencies, heads of governmental agencies, and chairmen of provincial people's committees and municipal people's committees directly under the central government shall be responsible for implementing this Decree./.