Joint Circular No. 22/1999/TTLT/BLDTBXH-BTC guides the settlement of salaries based on the actual average salary level from two to three times the general average salary level of enterprises assigned unit price for wages.

Joint Circular No. 22/1999/TTLT/BLDTBXH-BTC guides the procedure for settling salaries based on the actual implementation from two to three times the general average salary level of state-owned enterprises assigned unit price for wages. This document applies to state-owned enterprises and takes effect from 1998.

Số hiệu22/1999/TTLT/BLĐTBXH-BTC
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Finance
Người kýLê Duy Đồng Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Thứ Trưởng Người Ký Trần Văn Tá — Thứ trưởng
Cập nhật01/07/2026
NgànhLabour, War Invalids and Social Affairs; Finance
Lĩnh vựcUncategorized
Ngày ban hành18/09/1999
Ngày áp dụng18/09/1999
Ngày hết hiệu lực10/07/2019
Tình trạngExpired
✦ Tóm lược thông minh

Joint Circular No. 22/1999/TTLT/BLDTBXH-BTC guides the procedure for settling salaries based on the actual implementation from two to three times the general average salary level of state-owned enterprises assigned unit price for wages. This document applies to state-owned enterprises and takes effect from 1998.

Đối tượng áp dụng

State-owned enterprises assigned unit price for wages according to Circular No. 13/LDTBXH-TT dated April 10, 1997 of the Ministry of Labor, War Invalids and Social Affairs.

Các điểm cốt lõi

  • When settling the wage fund, enterprises must follow the unit price determined by the competent authority, with the actual salary level being higher than twice the general average salary level of enterprises assigned unit price for wages, but not exceeding three times.
  • Conditions for application include: unit price for wages linked to budget revenue targets and profit not lower than the previous year; working conditions involving heavy labor and hazardous environments; completion of production and business plans and exceeding budget revenue targets by at least 5%.
  • Ministries managing sectors, People's Committees of provinces, and Chairmen of Management Boards are responsible for directing enterprises to implement the provisions of this Circular.
  • This Circular takes effect from 1998 to determine the actual wage fund of enterprises.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Enterprises can settle salaries based on actual performance, which helps increase labor productivity and income for workers.
  • Negative impact: It may impose financial burdens on enterprises if they fail to meet the application conditions.

❓ Câu hỏi thường gặp

Which enterprises can apply this provision?

State-owned enterprises assigned unit price for wages according to Circular No. 13/LDTBXH-TT dated April 10, 1997 of the Ministry of Labor, War Invalids and Social Affairs.

What is the maximum actual salary level that enterprises can settle?

The paragraph does not specify a specific amount, but according to the regulation, the actual salary level should be higher than twice the general average salary level of enterprises assigned unit price for wages, but not exceeding three times.

What conditions must enterprises meet to apply this provision?

Conditions include: unit price for wages linked to budget revenue targets and profit not lower than the previous year; working conditions involving heavy labor and hazardous environments; completion of production and business plans and exceeding budget revenue targets by at least 5%.

When does this Circular take effect?

This Circular takes effect from 1998 to determine the actual wage fund of enterprises.

What responsibilities do Ministries managing sectors and People's Committees of provinces have in implementing this provision?

Ministries managing sectors, People's Committees of provinces, and Chairmen of Management Boards are responsible for organizing and directing enterprises to implement the provisions of this Circular.

Toàn văn

JOINT CIRCULAR

Guidelines for settling accounts for wages based on the actual average wage level from more than two to three times

the general average wage level of enterprises assigned unit wage prices

 ________________________________

Pursuant to Clause 2, Article 5, Decree No. 28/CP dated March 28, 1997 of the Government and the opinion of the Prime Minister in Document No. 753/VPCP-VX dated July 22, 1999 of the Government, the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance provide guidelines for settling accounts for wages based on the actual average wage level from more than two to three times the general average wage level of enterprises assigned unit wage prices as follows:

I. APPLICABLE OBJECTS

The applicable entities are state-owned enterprises assigned unit wage prices as stipulated in Circular No. 13/LDTBXH-TT dated April 10, 1997 of the Ministry of Labor, War Invalids and Social Affairs guiding the implementation of Decree No. 28/CP dated March 28, 1997 of the Government on reforming wage management and income in state-owned enterprises.

II. CONDITIONS FOR APPLICATION

When settling accounts for the wage fund, enterprises that have an actual average wage level higher than twice the general average wage level of enterprises assigned unit wage prices, and meet the following conditions may settle accounts based on the actual performance but not exceeding three times the general average wage level of enterprises assigned unit wage prices:

1. The unit wage price of the enterprise, which has been appraised by the competent authority according to the分级管理权限,必须与上缴国家预算指标和不低于前一年的利润挂钩。

2. Having labor conditions that are arduous and hazardous (calculated based on the number of workers engaged in production and business activities with the highest proportion in the total workforce of the enterprise), as specified in the lists "Special Arduous and Hazardous Occupations and Jobs" and "Arduous and Hazardous Occupations and Jobs" issued together with the Decisions of the Ministry of Labor, War Invalids and Social Affairs.

3. Completing production and business plans, exceeding the budget submission plan by 5% or more, and profit exceeding by 5% or more.

III. IMPLEMENTATION

1. Ministries managing industries and sectors, People's Committees of provinces and centrally governed cities, and Chairmen of Management Boards (for enterprises with Management Boards) shall be responsible for organizing and directing enterprises to implement the provisions of this Circular.

This Circular takes effect from the date of issuance to determine the actual wage funds of enterprises from 1998 onwards.

During the implementation process, if there are any difficulties, please report them to the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance for consideration and resolution./.

 

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22/1999/TTLT/BLĐTBXH-BTC
Joint Circular No. 22/1999/TTLT/BLDTBXH-BTC guides the settlement of salaries based on the actual average salary level from two to three times the general average salary level of enterprises assigned unit price for wages.
Expired

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