JOINT CIRCULAR No. 22/1999/TTLT/BLDTBXH-BTC Circular guiding the settlement of actual average salary at a rate from two to three times higher than the general average salary level of enterprises assigned unit cost salaries.

This circular guides the settlement of salaries for state-owned enterprises assigned unit cost salaries when their actual average salary is more than twice but not exceeding three times the general average salary level. The conditions for application include budget revenue targets and profit, heavy and hazardous working conditions, and completion of production and business plans.

문서 번호22/1999/TTLT/BLÐTBXH-BTC
문서 유형Joint Circular
발행 기관Ministry of Home Affairs
서명자Lê Duy Ðồng Cơ Quan Ban Hành Bộ Tài Chính Chức Danh -- Người Ký Trần Văn Tá
업데이트16. 06. 2026
분야Corporate Finance Management
발행일17. 09. 1999
발효일17. 09. 1999
효력 만료일
상태In effect
✦ 스마트 요약

This circular guides the settlement of salaries for state-owned enterprises assigned unit cost salaries when their actual average salary is more than twice but not exceeding three times the general average salary level. The conditions for application include budget revenue targets and profit, heavy and hazardous working conditions, and completion of production and business plans.

적용 범위

State-owned enterprises assigned unit cost salaries according to Circular No. 13/LDTBXH-TT dated April 10, 1997, issued by the Ministry of Labor, Invalids, and Social Affairs

핵심 사항

  • Enterprises shall settle their salary fund based on the unit cost approved by the competent authority, with an actual average salary higher than twice the general average salary level of enterprises assigned unit cost salaries (Article II)
  • Enterprises must complete production and business plans and exceed budget revenue targets by 5% or more, and profits by 5% or more (Article II.3)
  • The competent authority at each management level shall review the unit cost salary linked to state budget revenue targets and profit not lower than the previous year (Article II.1)
  • Enterprises must meet heavy and hazardous working conditions as stipulated in the lists of the Ministry of Labor, Invalids, and Social Affairs (Article II.2)
  • This circular takes effect from the date of issuance to determine the actual salary fund implementation for enterprises starting from 1998

🌐 이 문서의 사회적 영향

  • State-owned enterprises benefit from settling salaries according to this provision but must meet conditions regarding production and business plans and budget revenue
  • Management authorities are responsible for strictly monitoring implementation to ensure that it does not exceed three times the general average salary level

❓ 자주 묻는 질문

Which enterprises can apply this circular?

State-owned enterprises assigned unit cost salaries according to Circular No. 13/LDTBXH-TT dated April 10, 1997, issued by the Ministry of Labor, Invalids, and Social Affairs.

What is the highest actual average salary that can be settled?

Not exceeding three times the general average salary level of enterprises assigned unit cost salaries.

What conditions must a business meet to settle accounts based on actual figures?

The enterprise must complete its production and business plan, exceed the budget contribution target by at least 5%, and achieve profits exceeding the target by at least 5%.

Which authority is responsible for reviewing wage rates?

The competent authority according to分级管理权限。

When does this Circular take effect?

From the date of issuance to determine the actual wage fund for enterprises starting from 1998.

전문

JOINT CIRCULAR

JOINING THE MINISTRIES OF LABOR - SOCIAL AFFAIRS AND WAR INVALIDS WITH FINANCE NO. 22/1999/TTLT-BLDTBXH-BTC SEPTEMBER 18, 1999 GUIDELINES FOR SETTING SALARY FUNDS BASED ON ACTUAL AVERAGE SALARIES FROM TWO TO THREE TIMES THE GENERAL AVERAGE SALARY LEVEL OF ENTERPRISES ALLOCATED SALARY RATES

Pursuant to Clause 2, Article 5 of the Government Decree No. 28/CP dated March 28, 1997 and the opinion expressed in Document No. 753/VPCP-VX dated July 22, 1999 by the Prime Minister, the Ministries of Labor - Social Affairs and War Invalids and Finance hereby provide guidelines for setting salary funds based on actual average salaries from two to three times the general average salary level of enterprises allocated salary rates as follows:

I. APPLICABILITY

The applicability targets state-owned enterprises allocated salary rates as stipulated in Circular No. 13/LDTBXH-TT dated April 10, 1997 issued by the Ministry of Labor - Social Affairs and War Invalids to guide the implementation of Government Decree No. 28/CP dated March 28, 1997 concerning salary management reform and income in state-owned enterprises.

II. CONDITIONS FOR APPLICATION

When settling the actual salary fund according to the allocated rate approved by the competent authority, if an enterprise has an average actual salary level higher than twice the general average salary of enterprises allocated salary rates and meets all conditions below, it may settle based on actual performance but not exceeding three times the general average salary of enterprises allocated salary rates:

1. The enterprise's salary rate must be approved by the competent authority according to its management hierarchy and must be linked to budget revenue targets and profits no lower than those of the previous year.

2. It has difficult or hazardous working conditions (based on the proportion of workers engaged in production or business activities with the highest percentage among all employees) as specified in the lists "Occupations and jobs with extremely arduous, dangerous, and harmful conditions" and "Occupations and jobs with arduous, dangerous, and harmful conditions" issued by the Ministry of Labor - Social Affairs and War Invalids.

3. It fulfills production and business plans, exceeds budget revenue targets by at least 5%, and achieves profit growth of at least 5%.

III. IMPLEMENTATION

1. Ministries managing industries or sectors, People's Committees of provinces and centrally-administered cities, and Chairmen of the Board of Directors (for enterprises with a Board of Directors) are responsible for organizing and directing enterprises to implement this Circular.

2. This Circular takes effect from the date of issuance to determine actual salary funds for enterprises starting from 1998 onwards.

During implementation, any issues or difficulties should be reported by ministries managing industries or sectors and People's Committees of provinces and centrally-administered cities to the Joint Ministries of Labor - Social Affairs and War Invalids and Finance for consideration and resolution./.

Le Duy Dong

(Signed)

Tran Van Ta

(Signed)

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22/1999/TTLT/BLÐTBXH-BTC
JOINT CIRCULAR No. 22/1999/TTLT/BLDTBXH-BTC Circular guiding the settlement of actual average salary at a rate from two to three times higher than the general average salary level of enterprises assigned unit cost salaries.
In effect

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