Joint Circular No. 23/1997/TTLT/BLDTBXH-BTC guiding the salary classification for management officials and leadership officials of enterprises established pursuant to Decision No. 90/TTg dated March 7, 1993.

CIRCULAR

Guidelines for determining salaries for managerial and leadership staff of enterprises established pursuant to Decision No. 90/TTg dated March 7, 1993.

Implementing Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government on supplementing the coefficient of managerial position salary levels and leadership position allowances for enterprises, after exchanging opinions with relevant Ministries, the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance provide guidelines for determining salaries for managerial staff of enterprises established pursuant to Decision No. 90/TTg dated March 7, 1993 of the Prime Minister as follows:

I. APPLICABLE OBJECTS:

The applicable subjects are managerial and leadership staff of State-owned Joint Stock Companies registered and established according to Article 5 of Decision No. 90/TTg dated March 7, 1993 of the Prime Minister on the restructuring of state-owned enterprises (referred to as Joint Stock Companies 90/TTg), which do not meet the conditions to be classified as special category enterprises under Decree No. 185/TTg dated March 28, 1996 of the Prime Minister.

Article 5 of the aforementioned Decision No. 90/TTg of the Prime Minister is specified as follows:

a) Joint Stock Company is a state-owned enterprise having at least five affiliated units related to each other in technology, finance, investment development programs, services including supply, transportation, consumption, information, training.

b) The entire Joint Stock Company has a statutory capital of 500 billion VND, for some Joint Stock Companies in specific industries, the statutory capital may be lower but cannot be less than 100 billion VND.

c) The Joint Stock Company implements economic accounting in one of the following two forms:

Accounting for the entire Joint Stock Company, affiliated units report accounts.

Comprehensive accounting with分级处理此长段文本的理由是，它包含多个法律条款和细则，每个都有其独立的编号和内容。根据给定的规则，每个编号的段落都需要被单独翻译并保持其原始顺序和格式不变。因此，我将逐一翻译每个段落，确保完全符合要求。

Centralized accounting with delegated authority to affiliated units.

d) There must be economic and technical justifications for establishing the Joint Stock Company and a business plan for the Joint Stock Company, along with appraisal documents for these justifications.

e) There must be a staffing plan for leadership and management personnel meeting the standards and having sufficient capacity to manage all activities of the Joint Stock Company.

II. TRANSITION TO SALARY AND POSITION ALLOWANCE FOR
MANAGERIAL AND LEADERSHIP STAFF
OF JOINT STOCK COMPANY 90/TTG

When the Joint Stock Company 90/TTg meets the conditions and is decided by the competent ministry or the Chairman of the People's Committee of the province or centrally-administered city to determine salaries according to Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government, the transition to salary determination for managerial and leadership staff of the Joint Stock Company shall be carried out as follows:

1/ General principles:

Managerial staff holding positions such as General Director, Deputy General Director, Chief Accountant shall be assigned a corresponding position salary level according to the provisions of Article 1 of Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government.

Leadership staff holding positions such as Department Head, Deputy Department Head or equivalent shall be assigned a professional and vocational salary according to the table of professional and vocational staff salaries in enterprises issued together with Decree No. 26/CP dated May 23, 1993 of the Government and enjoy leadership position allowances as stipulated in Article 1 of Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government.

Upon ceasing to hold a position, they will not enjoy the salary or position allowance of the Joint Stock Company 90/TTg and will receive salary and position allowance according to their new job or position; the previous salary or allowance level of the Joint Stock Company 90/TTg will not be retained as a basis for transferring to an equivalent salary level.

2/ Transition to salary for General Directors, Deputy General Directors, and Chief Accountants:

a) If the current coefficient of position salary or total coefficient of professional and vocational salary plus position allowance and retention coefficient (if any) is lower than the coefficient of Level 1 salary, then they will be assigned to Level 1 and the time for the next salary increase will be calculated from the date of the decision to assign the new salary coefficient. In case the total salary coefficient (including the salary coefficient plus position allowance and retention coefficient, if any) currently enjoyed is lower than the Level 1 salary coefficient, but the difference is not equal to 70% of the difference between the Level 1 and Level 2 salary coefficients, then the time for the next salary increase will be calculated from when the old salary coefficient was assigned.

Example 1: Comrade A was appointed as Deputy General Director with a current position salary coefficient of 4.86 since July 1994 (Level 2/4 of senior specialist in enterprises) and a position allowance of 0.5; the current total salary coefficient is 5.36 (4.86 + 0.5). Therefore, he will be reassigned to Level 1 corresponding to the Deputy General Director position with a salary coefficient of 5.72. The time for the next salary increase will be calculated from the date of the decision to assign the Level 1 salary coefficient of 5.72.

Example 2: Comrade B, formerly Director of a Class I enterprise with a Level 2 salary coefficient of 6.03 and a retention coefficient of 0.24 since June 1995; the current total salary coefficient is 6.27. When appointed as General Director of the Joint Stock Company 90/TTg, he will be reassigned to Level 1 with a salary coefficient of 6.34. The time for the next salary increase will be calculated from June 1995, because:

b) If the current coefficient of position salary or total coefficient of professional and vocational salary plus position allowance and retention coefficient (if any) is equal to the Level 1 salary coefficient, then they will be reassigned to Level 1 and the time for the next salary increase will be calculated from when the old salary level decision was made.

Example 3: Comrade C, formerly Director of a Class I enterprise with a Level 1 salary coefficient of 5.72 since May 1995. Now appointed as Deputy General Director of the Joint Stock Company 90/TTg, he will be reassigned to Level 1 of Deputy General Director with a salary coefficient of 5.72. The time for the next salary increase will be calculated from May 1995.

c) If the current coefficient of position salary or total coefficient of professional and vocational salary plus position allowance and retention coefficient (if any) is higher than the Level 1 salary coefficient but lower than the Level 2 salary coefficient, then they will be reassigned to Level 1 and enjoy a retention coefficient. The time for the next salary increase will be calculated from when the old salary level decision was made. When promoted to Level 2, the retention coefficient will cease to be enjoyed.

Example 4: Comrade D, Associate Professor at a university, in January 1994 was assigned a salary coefficient of 5.31 (level 8/9 for the Associate Professor and Senior Lecturer rank) and received a position allowance of 0.5; the current total salary coefficient enjoyed is 5.81 (5.31 + 0.5). Upon being appointed Deputy General Director, he would be reassigned to level 1 with a Deputy General Director position coefficient of 5.72 and would enjoy a retention differential coefficient of 0.09 (since the current total salary coefficient of 5.81 is higher than the Deputy General Director level 1 coefficient of 5.72 but lower than the Deputy General Director level 2 coefficient: 6.03). The time for the next salary grade review will be from January 1994.

d) If the position salary coefficient or the total current professional and vocational salary coefficient plus position allowance and retention differential coefficient (if any) equals the level 2 salary coefficient, then reassign to level 2. In cases where the current total salary coefficient is higher than the level 2 salary coefficient, assign to the level 2 salary coefficient and enjoy the retention differential coefficient. Example 5: Comrade H, Associate Professor and University President, currently has a salary coefficient of 5.85 (level 4/7 for the Senior Administrative Officer rank under Table 01) and receives a position allowance of 0.9; the current total salary coefficient is 6.75 (5.85 + 0.9). Upon being appointed General Director, he would be reassigned to level 2 with a General Director position coefficient of 6.72.

Example 6: Comrade K, Department Head, currently has a salary coefficient of 6.26 (level 5/7 for the Senior Administrative Officer rank under Table 01) and receives a position allowance of 0.8; the current total salary coefficient is 7.06 (6.26 + 0.8). Upon being appointed General Director, he would be reassigned to level 2 with a General Director position coefficient of 6.72 and would enjoy a retention differential coefficient of 0.34 (7.06 - 6.72).

e) In the case where a company ranked I registers again and establishes a Holding Company pursuant to Decision No. 90/TTg, the salary assignment for management officials of the Holding Company shall be as follows:

For the Director of a company ranked I who is appointed as General Director of the Holding Company, reassign to level I with a salary coefficient of 6.34. The time for the next salary grade review will be from when the new salary grade coefficient is assigned.

For the Director of a company ranked I who is appointed as Deputy General Director of the Holding Company, reassign according to the corresponding level of the Deputy General Director position of the Holding Company, level 1 is assigned to level 1, level 2 is assigned to level 2.

For the Deputy Director of a company ranked I who is appointed as Deputy General Director of the Holding Company, reassign to level I of the Deputy General Director position of the Holding Company with a salary coefficient of 5.72. The time for the next salary grade review will be from when the new salary grade coefficient is assigned.

3/ For the positions of Department Head, Deputy Department Head, and equivalent positions in the Holding Company pursuant to Decision No. 90/TTg, the salary assignment shall be based on the professional and vocational grade and level according to the table of professional and vocational staff, executive, and service staff issued together with Decree No. 26/CP dated May 23, 1993 of the Government, and shall enjoy leadership position allowances as stipulated in Article 1 of Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government, with specific allowances as follows:

For Department Heads and equivalent positions, the position allowance is: 0.5 based on the minimum wage.

For Deputy Department Heads and equivalent positions, the position allowance is: 0.4 based on the minimum wage.

4/ The position salary coefficient and leadership position allowances stipulated in Article 1 of Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government shall not be applied to increase the salary grade for management officials and leaders of enterprises classified as enterprise category I as prescribed in Circular No. 21/LB-TT dated June 2, 1993 of the Ministry of Labor - Invalids and Social Affairs - Finance.

5/ For the positions of General Director, Deputy General Director, Chief Accountant, Department Head, Deputy Department Head, and equivalent positions in member enterprises of the Holding Company pursuant to Decision No. 90/TTg, the classification of member enterprises and the salary assignment for the aforementioned positions shall be carried out in accordance with the provisions of Joint Circular No. 21/LB-TT dated June 17, 1993 of the Ministry of Labor - Invalids and Social Affairs - Finance.

III. IMPLEMENTATION

1/ Based on the guidance and regulations set forth in this Circular, relevant Ministries managing sectors and fields, People's Committees of provinces and centrally-administered cities shall propose salary assignments for management officials of the Holding Company 90/TTg and submit a letter to the Ministry of Labor - Invalids and Social Affairs for consideration. After receiving written comments from the Ministry of Labor - Invalids and Social Affairs, these Ministries and People's Committees may issue decisions on salary assignments according to the current cadre management hierarchy.

The request letter should include the following documents:

A certified copy of the decision to establish the Holding Company 90/TTg;

A list of proposed salary assignments for management officials of the Holding Company 90/TTg submitted by relevant Ministries managing sectors and fields, and People's Committees of provinces and centrally-administered cities, in accordance with the format specified in this Circular.

2/ This Circular takes effect from December 3, 1997.

During implementation, if there are any difficulties, relevant Ministries managing sectors and fields, and People's Committees of provinces and centrally-administered cities are requested to report to the Ministry of Labor - Invalids and Social Affairs for consideration and resolution.

LIST

REQUEST FOR SALARY ASSIGNMENT, POSITION ALLOWANCE COEFFICIENTS AND RETENTION DIFFERENTIAL COEFFICIENTS (IF ANY)
FOR MANAGEMENT STAFF OF STATE ENTERPRISES ESTABLISHED PURSUANT TO DECISION NO. 90/TTG
OF THE PRIME MINISTER ON MARCH 7, 1996

(Attached to Joint Circular No. 23/TTLT-BLĐTB&XH-TC dated December 30, 1997
of the Ministry of Labor - Invalids and Social Affairs - Finance).

Date... Month... Year 199...

Head of the Ministry or Sector or Chairman of the Provincial People's Committee

(signature, stamp)