Circular No. 224/2017/TT-BQP guides the implementation of the seniority allowance system for officers, professional military personnel, defense workers, and defense civil servants.

CIRCULAR

Guidelines for implementing the seniority allowance system for officers, professional soldiers, defense workers, and defense officials

professionals, defense workers, and defense civil servants

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Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, officials, and armed forces personnel;

Pursuant to Decree No. 76/2009/NĐ-CP dated September 15, 2009 of the Government amending and supplementing certain provisions 1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM. of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, officials, and armed forces personnel;

Pursuant to Decree No. 19/2017/NĐ-CP dated February 24, 2017 of the Government stipulating the salary system for defense workers and the seniority allowance system for defense officials;

At the proposal of the Director of the Finance Department of the Ministry of National Defense;

The Minister of National Defense issues this Circular guiding the implementation of the seniority allowance system for officers, professional soldiers, defense workers, and defense officials.

Article 1. Scope of Regulation

This Circular guides the implementation of the seniority allowance system for officers, professional soldiers, defense workers, and defense officials who are receiving salaries as prescribed in Decree No. 204/2004/NĐ-CP dated December 14, 2004 and Decree No. 19/2017/NĐ-CP dated February 24, 2017 of the Government.

Article 2. Applicability

1. Officers, professional soldiers, defense workers, and defense officials working at agencies and units.

2. Agencies, units, and related individuals.

Article 3. Seniority Allowance System

1. Conditions for application and rate of allowance The subjects specified in Clause 1 of Article 2 of this Circular, who have served in the regular force of the Military for five years (sixty months), 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, each year (twelve months) will add 1%.

2. Periods for calculating seniority allowance

a) Time serving in the regular force of the Military;

b) Time enjoying seniority allowance in other professions (including: police, cryptographic services, customs, courts, prosecution, auditing, inspection, civil execution, forestry protection, Party inspection, education, national reserves, and other professions prescribed by the Government) shall be accumulated with the period specified in Point a of this Clause.

3. If there is a break in the periods for calculating seniority allowance as stipulated in Clause 2 of this Article, such periods shall be accumulated.

4. In the same period of work, if multiple types of seniority allowances (from different professions) are available, only one type of seniority allowance shall be enjoyed.

5. Periods not counted for seniority allowance

a) Time temporarily suspended from work or detained for investigation, prosecution, trial; time serving imprisonment; time deserting;

b) Continuous leave without pay for one month or more;

c) Periods of sick leave or maternity leave exceeding the limits prescribed by laws on social insurance.

6. Some specific examples:

- Example 1: Comrade P was recruited as a defense worker by the Military in July 1982. As of July 1, 2016, Comrade P has the following period for calculating seniority allowance:

Time as a defense worker from July 1982 to June 2016 is 34 years. Therefore, on July 1, 2016, Comrade P has 34 years of service for seniority allowance calculation and is entitled to a seniority allowance at a rate of 34%.

- Example 2: Comrade Q was recruited as a defense official by the Military in March 2007 and transferred to the Department of Finance of Hanoi City in June 2016. In June 2016, Comrade Q did not enjoy seniority allowance.

- Example 3: Comrade A, a defense worker, received pension benefits from June 2016. Comrade A does not enjoy seniority allowance for pension calculation.

- Example 4: Comrade X was recruited as a defense worker by the Military in January 2008 and selected as a professional soldier by the Military in September 2014. As of July 1, 2016, Comrade X, a professional soldier, has the following period of service for seniority allowance calculation:

Total time for seniority allowance calculation is 8 years and 6 months, including 6 years and 8 months as a defense worker (from January 2008 to August 2014) and 1 year and 10 months as a professional soldier (from September 2014 to June 2016). Accordingly, in July 2016, Comrade X, a professional soldier, is entitled to a seniority allowance at a rate of 8%; (in June 2016, Comrade X, a professional soldier, had not yet enjoyed seniority allowance).

- Example 5: Comrade C worked in the Customs sector for 12 years. In January 2014, Comrade C was recruited as a defense official by the Military. As of July 1, 2016, Comrade C, a defense official, has the following period of service for seniority allowance calculation:

Total time for seniority allowance calculation is 14 years and 6 months, including 12 years in the Customs sector and 2 years and 6 months as a defense official (from January 2014 to June 2016). Accordingly, in July 2016, Comrade C, a defense official, is entitled to a seniority allowance at a rate of 14%.

- Example 6: Comrade B is a defense official, recruited by the Military in March 2011. In July 2016, Comrade B, a defense official, did not enjoy seniority allowance because he does not belong to the category specified in Clause 1 of Article 2 of this Circular.

Article 4. Responsibilities of agencies and units

1. Personnel management agency

a) Based on the working time recorded in the file of the subject specified in Clause 1, Article 2 of this Circular to determine the period for enjoying seniority allowance. For cases where there is a change in the period for enjoying seniority allowance as prescribed in this Circular (for defense workers, defense officials, and officers, non-commissioned officers with working time as defense workers, defense officials), the personnel management agency shall prepare a list, report to the same-level Party committee and commander for consideration, confirmation, and consolidation to report to the immediate superior authority up to the Ministry of National Defense (through the personnel management agency);

b) The personnel management agency of subordinate units under the Ministry of National Defense shall receive, review, inspect, consolidate reports, and decide on the period for enjoying seniority allowance for the subjects.

2. Financial agency

a) Based on the list of cases where there is a change in the period for enjoying seniority allowance, the financial agency shall prepare an additional budget estimate according to Model No. 01 and Model No. 02 prescribed in the Appendix issued together with this Circular, submit for approval by the unit head, and send to the higher-level financial agency up to the Department of Finance/Ministry of National Defense;

b) Based on the Decision of the unit head of subordinate units under the Ministry of National Defense approving cases where there is a change in the period for enjoying seniority allowance, the financial agency shall prepare the payment and disbursement table for seniority allowance as prescribed.

3. Agencies and units Shall implement the deduction and supplementary contribution to social insurance and adjustment of the contribution level on the social insurance book; adjust the social insurance benefit level for subjects enjoying social insurance benefits during the period from July 1, 2016 to the date this Circular takes effect, based on the Decision of the unit head of subordinate units under the Ministry of National Defense approving cases where there is a change in the period for enjoying seniority allowance.

4. Social Insurance/Ministry of National Defense Shall collect the supplementary social insurance contributions; adjust the pension and social insurance benefit levels for subjects specified in Clause 1, Article 2 of this Circular who have retired and enjoyed social insurance benefits during the period from July 1, 2016 to the date this Circular takes effect.

Article 5. Funding Assurance

1. For budgetary units, the cost of paying seniority allowance is guaranteed by the State Defense Budget and accounted for in Item 6100, Sub-item 6115, Section: 10 (Officers), 20 (Non-commissioned Officers), 30 (Defense Workers), 40 (Defense Officials); Sector 00 "Other Seniority Allowance".

2. For public service establishments, the cost of paying seniority allowance is accounted for in the unit's funding sources as prescribed in Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government on the self-management mechanism of public service establishments and the provisions of the law on the self-management mechanism of public service establishments.

3. For enterprises, the cost of paying seniority allowance is accounted for in deductible expenses when determining the taxable income of the enterprise (supplemented by the increase due to retroactive payment from July 1, 2016).

Article 6. Effectiveness

1. This Circular takes effect from October 28, 2017. Replacing Circular No. 08/2015/TT-BQP dated March 2, 2015 of the Minister of National Defense guiding the implementation of the seniority allowance system for certain subjects under the Ministry of National Defense.

2. Abolishing the content regarding the seniority allowance for profession prescribed in Clause 2, Article 3 of Circular No. 219/2013/TT-BQP dated December 20, 2013 of the Minister of National Defense guiding the implementation of policies for persons temporarily suspended from work, persons temporarily detained, arrested under the management of the Ministry of National Defense to serve investigative, prosecution, and trial work.

3. The seniority allowance system for defense workers and defense officials prescribed in this Circular shall be enjoyed from July 1, 2016.

4. Defense officials who enjoy seniority allowance as prescribed in this Circular shall continue to enjoy the service allowance for national defense and security as prescribed in Point d, Clause 8, Article 6 of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, officials, and armed forces.

Article 7. Responsibility for Implementation

1. The Director of the Department of Finance, Ministry of National Defense, heads of agencies and units are responsible for implementing this Circular.

2. In the course of implementation, if there are difficulties, agencies and units shall reflect them to the Ministry of National Defense (through the Department of Finance) for study and resolution./.