Joint Circular No. 222/2013/TTLT-BQP-BNV-BTC guides the implementation of certain benefits and policies for entities and workers at core defense industry establishments as stipulated in Article 8 of Decree No. 46/2009/NĐ-CP dated May 13, 2009, of the Government detailing and guiding some provisions of the Defense Industry Ordinance.

JOINT CIRCULAR

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Decree No. | Decree No. 46/2009/NĐ-CP dated May 13, 2009 of the Government detailing | and guiding| some provisions | of the Defense Industry Ordinance; |

| On the basis of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary regimes for| civil servants and military personnel; | On the basis of Decree No. 61/2012/NĐ-CP dated August 10, 2012 of the Government detailing functions, tasks, powers, and organizational structure

PURSUANT/NĐ-CP dated April 6, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Telecommunications; Decree No. 81/2016/NĐ-CP dated July 1, 2016 amending and supplementing some articles of Decree No. 25/2011 35/2013/ND-CP dated April 22, 2013 of the Government on functions, tasks, powers and responsibilities of the Ministry of National Defense;of ministries and ministerial-level agencies the Ministry of National Defense promulgates Circulars stipulating insignia for military cadets undergoing

| of the Ministry of Home Affairs; | Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government detailing functions, tasks, and powers | of the Minister of National Defense, | Minister of Home Affairs and Minister of Finance issue this Joint Circular guiding

Decree No. | the implementation of certainof ministries and ministerial-level agencies 6 of the Government on supporting the development of enterprises until 2020;

| policies and mechanisms for industrial defense enterprises and employees working in core industrial defense enterprises The Minister of the Ministry of Science and Technology issues this Circular on the issuance of National Technical Regulations on Radioactive Waste Containing Naturally Occurring Radioactive Materials.| as follows:|| Article 1. Scope of Regulation, Subjects| This Joint Circular guides the implementation of certain policies for industrial defense enterprises and employees working in core industrial defense enterprises as stipulated in Article 8 of Decree No. 46/2009/NĐ-CP dated May 13, 2009 of the Government detailing and guiding some provisions of the Defense Industry Ordinance (hereinafter referred to as Decree No. 46/2009/NĐ-CP). | a) Core industrial defense enterprises as defined in Article 3 of Decree No. 46/2009/NĐ-CP; | b) Employees working in core industrial defense enterprises as defined in Clause 2, Article 8 of Decree No. 46/2009/NĐ-CP, including:| - Defense technical staff; as follows:

PART I

GENERAL PROVISIONS

| - Contract workers hired by competent authorities under the provisions of the labor laws, including indefinite-term contract workers and those with fixed-term contracts of at least 12 months. in accordance with

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

| The terms used in this Joint Circular shall be understood as follows:

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

| 1. Core industrial defense enterprise: Is an industrial defense enterprise registered, managed, and operated according to the Enterprise Law in the form of a limited liability company with 100% state-owned capital.

| 2. Core industrial defense enterprise implementing budgetary system: Is a core industrial defense enterprise where all operating funds are guaranteed by the State.

| 3. Leading technical worker: Is a technical worker in the trades that the core industrial defense enterprise needs, having skill level 5 or higher at the time of recruitment or signing a labor contract to work in the core industrial defense enterprise by competent authorities.

| Article 3. Principles, Sources of Funds for Paying Allowances to Employees

Article 2. Interpretation of Terms

| 1. The allowances for employees as guided in this Joint Circular shall be paid together with monthly salaries and shall not be used to calculate contributions or benefits under social insurance, health insurance, unemployment insurance, nor shall they be included in taxable income for personal income tax.

| 2. In cases where an employee is entitled to an allowance as guided in this Joint Circular and also entitled to an allowance of the same type or with similar nature as prescribed in other regulatory documents, he/she shall only enjoy the highest benefit.

| 3. Funding for attracting allowances for highly qualified workers and leading technical workers:

| a) For core industrial defense enterprises implementing the budgetary system, the funding for paying allowances shall be guaranteed by the state budget according to the current budgetary hierarchy. The preparation, management, and settlement of the allowance payment budget shall comply with the provisions of the State Budget Law and related guiding documents.

| b) For core industrial defense enterprises as businesses, the funding for paying allowances shall be accounted for in the unit price and production costs for repairing weapons and specialized equipment serving national defense and security.

| 4. Funding for responsibility allowances for employees undertaking jobs requiring high responsibility shall be included in research and development project budgets, technology transfer costs, and production costs for weapons and specialized equipment serving national defense and security approved by competent authorities of the Ministry of National Defense.

| POLICIES FOR INDUSTRIAL DEFENSE ENTERPRISES AND EMPLOYEES WORKING IN CORE INDUSTRIAL DEFENSE ENTERPRISES

3. Funding for allowances to attract highly qualified workers and leading technical workers:

a) For key national defense industries that implement budgetary systems, the funding for allowance payments shall be guaranteed by the state budget according to the current budget classification levels. The preparation, management, and settlement of funds for allowance payments shall comply with the provisions of the State Budget Law and related implementing regulations.

b) For key national defense industries that are enterprises, the funding for allowance payments shall be included in the unit cost and production and repair costs for specialized weapons and equipment serving national defense and security.

4. Funding for responsibility allowances for workers undertaking tasks requiring high responsibility shall be included in research and development project funding, technology transfer costs, and production costs for specialized weapons and equipment serving national defense and security, as approved by the competent authority of the Ministry of National Defense.

Chapter II

POLICIES FOR NATIONAL DEFENSE KEY INDUSTRIES AND WORKERS THEREIN

NATIONAL DEFENSE KEY INDUSTRIES

Article 4. Policies for core national defense industrial facilitiesspecialized agency under the People's Committee of the province/city.1. The policies for core national defense industrial facilities that are enterprises implementing according to Circular Joint No. 141/2012/TTLT-BTC-BQP-BCA dated August 22, 2012 of the Ministry of Finance, the Ministry of National Defense, and the Ministry of Public Security guiding the financial support mechanism for enterprises directly serving national defense and security under Decree No. 104/2010/NĐ-CP dated October 11, 2010 of the Government.

2. Products and services for repairing products of core national defense industrial facilities listed in the catalog of specialized weapons and equipment serving national defense and security shall not be subject to value-added tax if they are unified by the Ministry of Finance with the Ministry of National Defense and the Ministry of Public Security according to Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Value-Added Tax, guiding the implementation of Decree No. 123/2008/NĐ-CP dated December 8, 2008 and Decree No. 121/2011/NĐ-CP dated December 27, 2011 of the Government.

Article 5. Attraction allowances for employees with university degrees or higher and leading technical workers

1. Employees with university degrees or higher and leading technical workers who are dispatched or recruited by authorized authorities to work at core national defense industrial facilities shall enjoy attraction allowances. The period for enjoying attraction allowances shall not exceed five (05) years from the date the employee starts working at the core national defense industrial facility, specifically as follows: a) For employees with university degrees or higher - A rate of 50% applies to those with doctoral degrees;

- A rate of 40% applies to those with master's degrees;

- A rate of 30% applies to those with bachelor's degrees;

b) For leading technical workers, a rate of 20% applies.

2. The attraction allowance shall be calculated as a percentage of the current rank and grade salary plus position allowance and seniority allowance exceeding the framework (if any) of the employee.

Article 6. Duty responsibility allowances for work requiring high responsibility

People directly participating in researching, manufacturing, repairing, preserving, transporting national defense products which are weapons and equipment or undertaking work requiring high responsibility shall enjoy duty responsibility allowances. The allowance rates are 0.5; 0.3; 0.2; 0.1 compared to the base salary. The specific application subjects of duty responsibility allowances are as follows:

1. Rate 0.5: Applies to those directly performing tasks such as researching, experimenting, testing, trial production, producing, manufacturing, repairing ammunition, propellants, explosives, fire tools, military explosive devices, radioactive materials;

2. Rate 0.3: Applies to those directly performing tasks such as researching, experimenting, testing, trial production, producing, manufacturing, repairing weapons and military equipment, other specialized national defense materials except those mentioned in Clause 1 of this Article; those responsible for warehouse management, preservation, maintenance, loading and unloading, transportation of weapons and equipment, other specialized national defense materials mentioned in Clause 1 of this Article;- Size of the stamp: 1 person 3. Rate 0.2: Applies to those manufacturing tools, repairing machinery and equipment, or performing other technical support tasks for trial production, production, repair of weapons and equipment, other specialized national defense materials; those responsible for warehouse management, preservation, maintenance, loading and unloading, transportation of weapons and equipment, other specialized national defense materials except those mentioned in Clause 1 of this Article;decisions 4. Rate 0.1: Applies to those responsible for guarding and patrolling warehouses of weapons and equipment, other specialized national defense materials.

Workers directly involved in researching, manufacturing, repairing, storing, and transporting defense products such as weapons and equipment, or those undertaking tasks requiring high responsibility, shall be entitled to job responsibility allowances. The allowance rates are 0.5; 0.3; 0.2; 0.1 times the base salary. The specific application subjects for each level of job responsibility allowance are as follows:

1. Rate of 0.5: Applied to individuals directly responsible for research, testing, experimental trials, developmental trials, production, manufacture, repair of ammunition, propellants, explosives, pyrotechnic devices, military explosive tools, radioactive materials;

2. Rate of 0.3: Applied to individuals directly responsible for research, testing, experimental trials, developmental trials, production, manufacture, repair of military weapons and equipment, other specialized defense materials not mentioned in Clause 1 of this Article; personnel responsible for warehouse management, storage, maintenance, loading, transportation of weapons and equipment, specialized defense materials mentioned in Clause 1 of this Article;

3. Rate of 0.2: Applied to individuals responsible for manufacturing tools, repairing machinery and equipment, or performing other technical support tasks for developmental trials, production, and repair of weapons and equipment, specialized defense materials; personnel responsible for warehouse management, storage, maintenance, loading, transportation of other weapons and equipment, specialized defense materials not mentioned in Clause 1 of this Article;

4. Rate of 0.1: Applied to individuals responsible for guarding and patrolling warehouses containing weapons and equipment, specialized defense materials.

Chapter III

IMPLEMENTING PROVISIONS

Article 7. Effectivenessfor implementation

This Joint Circular takes effect from February 8, 2014.

Article 8. Implementation organization

Core defense industry facilities, subordinate units of the Ministry of National Defense with core defense industry facilities shall implement this Joint Circular in accordance with the contents that have been guided.

Relevant functional agencies of the Ministry of National Defense, the Ministry of Public Security, and the Ministry of Finance shall cooperate to inspect the implementation of this Joint Circular.

In the course of implementation, if there are any difficulties, units shall submit their opinions to the Joint Ministries of National Defense, Public Security, and Finance for study and supplementary guidance./.