Circular No. 25/2001/TT-BTC guides the financial management work to implement the system of rewards for outstanding achievements in economic and social tasks and national defense.

CIRCULAR

Guidelines for financial management in implementing the system of rewards for outstanding achievements in economic and social tasks and national defense.

Implementing economic and social tasks and national defense.

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Pursuant to Decree No. 56/1998/NĐ-CP dated July 30, 1998 of the Government "Regulating forms, subjects, and standards for rewards by the Government, Ministries, agencies at the level of ministries, government agencies, People's Committees at all levels, specifically detailing the subject and standards for the Labor Medal."
To ensure that the amount of reward money is appropriate to the minimum wage level, while promoting the positive nature of the reward system;

After reaching consensus with the State Awards Council, the Ministry of Finance provides guidance on the amount of reward money accompanying various forms of awards, regarding the establishment, use, and annual settlement of the reward fund as follows:

I. APPLICABLE OBJECTS:

The subjects applying the reward system stipulated in this Circular are all individuals and groups receiving awards from the President, the Government, the Prime Minister, Ministries, agencies at the level of ministries, government agencies, People's Committees at all levels for outstanding achievements in economic and social tasks and national defense under various forms of commendation, flags of excellence, Labor Medals of different classes, Military Merit Medals of different classes, and various types of Independence Medals, Ho Chi Minh Medals, and Golden Star Medals awarded to cadres who have been engaged in revolutionary activities since August 15, 1998 (the effective date of Decree No. 56/1998/NĐ-CP dated July 30, 1998 of the Government).

II. AMOUNT OF REWARD MONEY:

Based on the form of award and the maximum amount of reward money accompanying various forms of awards for individuals and groups as stipulated in Article 27 and 28 of Decree No. 56/CP dated July 30, 1998 of the Government, and based on Decree No. 77/2000/NĐ-CP dated December 15, 2000 of the Government concerning adjustments to the minimum wage, allowances, and living expenses for those receiving salaries, allowances, and living expenses; the Ministry of Finance provides specific guidance as follows:

1. Amount of reward money for individuals:

When authorized authorities decide to award, individuals will receive reward money according to the following amounts:

1.1. Outstanding workers, outstanding soldiers: Receive reward money not exceeding half a month's minimum wage, with a reward amount of 100,000 VND.

1.2. Outstanding soldiers at the grassroots level: Receive reward money not exceeding one month's minimum wage, with a reward amount of 200,000 VND.

1.3. Outstanding soldiers at the provincial or municipal level, outstanding soldiers at the central ministry or sector level: Receive reward money not exceeding two months' minimum wage, with a reward amount of 400,000 VND.

1.4. National outstanding soldiers: Receive reward money not exceeding three months' minimum wage, with a reward amount of 600,000 VND.

1.5. Certificate of merit from the Chairman of the People's Committee at the commune or district level, Director of the Department, or equivalent position: Receive reward money not exceeding half a month's minimum wage, with a reward amount of 100,000 VND.

1.6. Commendation from the Chairman of the People's Committee at the provincial or municipal level; Commendation from the Minister, Head of an agency at the level of a ministry, or government agency: Receive reward money not exceeding one month's minimum wage, with a reward amount of 200,000 VND.

1.7. Commendation from the Prime Minister: Receive reward money not exceeding two months' minimum wage, with a reward amount of 400,000 VND.

1.8. Third-Class Labor Medal, Third-Class Military Merit Medal: Receive reward money not exceeding four months' minimum wage, with a reward amount of 800,000 VND.

1.9. Second-Class Labor Medal, Second-Class Military Merit Medal: Receive reward money not exceeding eight months' minimum wage, with a reward amount of 1,600,000 VND.

1.10. First-Class Labor Medal, First-Class Military Merit Medal: Receive reward money not exceeding ten months' minimum wage, with a reward amount of 2,000,000 VND.

1.11. Independence Medal, Military Merit Medal of different classes: Receive reward money not exceeding fifteen months' minimum wage, with the following amounts: + Third-Class Independence Medal, Third-Class Military Merit Medal receives 2,600,000 VND. + Second-Class Independence Medal, Second-Class Military Merit Medal receives 2,800,000 VND. + First-Class Independence Medal, First-Class Military Merit Medal receives 3,000,000 VND.

1.12. Ho Chi Minh Medal: Receive reward money not exceeding thirty months' minimum wage, with a reward amount of 6,000,000 VND.

1.13. Golden Star Medal: Receive reward money not exceeding forty-five months' minimum wage, with a reward amount of 9,000,000 VND.

1.14. Hero of Labor, Hero of the People's Armed Forces: Receive reward money not exceeding fifteen months' minimum wage, with a reward amount of 3,000,000 VND.

2. Amount of reward money for groups:

2.1. Groups of outstanding workers, excellent units receive reward money not exceeding one month's minimum wage, with a reward amount of 200,000 VND.

2.2. Groups of outstanding laborers, victorious units, and exemplary households: Receive reward money not exceeding three months' minimum wage, with a reward amount of 600,000 VND.

2.3. Flags of excellence from provinces or cities, flags of excellence from central ministries or sectors: Receive reward money not exceeding fifteen months' minimum wage, with a reward amount of 3,000,000 VND.

2.4. Flag of excellence from the Government: Receive reward money not exceeding thirty months' minimum wage, with a reward amount of 6,000,000 VND.

2.5. Groups receiving certificates of merit from the Chairman of the People's Committee at the commune or district level, Director of the Department: Receive 200,000 VND.

2.6. Groups receiving commendations from the Chairman of the People's Committee at the provincial or municipal level; Commendations from the Minister, Head of an agency at the level of a ministry, or government agency: Receive 400,000 VND.

2.7. Groups receiving commendations from the Prime Minister: Receive 800,000 VND.

2.8. Groups receiving Third-Class Labor Medal, Third-Class Military Merit Medal: Receive 1,600,000 VND.

2.9. Groups receiving Second-Class Labor Medal, Second-Class Military Merit Medal: Receive 3,200,000 VND.

2.10. Groups receiving First-Class Labor Medal, First-Class Military Merit Medal: Receive 4,000,000 VND.

2.11. Groups receiving Third-Class Independence Medal, Third-Class Military Merit Medal: Receive 5,200,000 VND.

2.12. Groups receiving Second-Class Independence Medal, Second-Class Military Merit Medal: Receive 5,600,000 VND.

2.13. Groups receiving First-Class Independence Medal, First-Class Military Merit Medal: Receive 6,000,000 VND.

2.14. Groups receiving Ho Chi Minh Medal: Receive 12,000,000 VND.

2.15. Collective bodies awarded the Golden Star Medal: Shall be rewarded with VND 18,000,000.

2.16. Collective bodies recognized as Labor Heroes, People's Armed Forces Heroes: Shall be rewarded with VND 6,000,000.

III. SOURCES OF FUNDS FOR REWARDS:

1. Ministries and central agencies shall allocate funds from the State Budget within the annual budget estimates approved by the competent authority, arranging reward funds concurrently with the allocation of budget expenditures according to the State Budget classification, up to a maximum of 15% of the total salary fund based on rank and grade of the number of staff members of the unit as approved throughout the year (excluding allowances and deductions from salary) for rewarding outstanding individuals and collectives at the agency or unit. - For agencies and units with multiple branches, based on the reward money allocated above, the head of the unit shall distribute it among subordinate units.

2. For localities: Within the scope of the annual budget expenditure estimates of local authorities at all levels (provincial budget; district and town budget; commune and ward budget), which have been assigned by the competent authority, allocate unified reward funds, up to a maximum of 1% of the total annual recurrent budget expenditure estimate of their own level. Based on the annual State Budget estimates already assigned, the Chairpersons of the People's Committees at all levels shall decide to allocate the budget for subordinate units (including rewards). 3. For state-owned enterprises, the source for allocating rewards to outstanding individuals and collectives shall be from the unit's reward fund, formed in accordance with the provisions of Decree No. 59/CP dated October 3, 1996 of the Government on financial management and business accounting for state-owned enterprises.

IV. USE OF REWARD FUNDS:

1. Reward funds shall be used on the principle that the head of the agency or unit issuing the reward decision shall simultaneously be responsible for disbursing the reward money from the reward fund managed by their own level. Rewards accompanying decisions made by the Prime Minister, the President of the State for collectives and individuals with outstanding achievements under the jurisdiction of central ministries, sectors, mass organizations, and provincial-level People's Committees shall be disbursed by central ministries, sectors, mass organizations, and provincial-level People's Committees from the reward funds allocated in their annual budget estimates.

2. Reward funds shall be used for the following purposes: - Printing certificates of merit, commendation certificates, frames for commendation certificates... - Awarding rewards to individuals and collectives with outstanding achievements in performing economic and social tasks and national defense according to the forms, subjects, and standards stipulated in Chapter II of Decree No. 56/1998/NĐ-CP dated July 30, 1998 of the Government and the expenditure levels specified in Section II of this Circular.

Specifically, expenses for printing, framing, and flags for state-awarded commendations such as Medals, Orders, Commendation Certificates of the Prime Minister, and Flags of the Prime Minister shall be handled by the National Awards and Honors Institute from the state budget funds. 3. The head of the agency or unit shall implement rewards for cadres, employees, and civil servants in the unit according to the reward amounts specified in this circular and within the scope of the budget funds allocated in the annual state budget estimates. Expenditure on rewards shall be recorded under Item 104 of the current State Budget Classification and settled annually like other expenditure items according to the provisions of the State Budget Law and guiding documents.

V. IMPLEMENTATION:

- For the Communist Party of Vietnam, political organizations, and socio-political organizations, refer to the guidelines in this circular for appropriate application. - This Circular takes effect from January 1, 2001, and replaces Circular No. 24/1999/BTC-TT dated March 4, 1999, Circular No. 70/1999/TT-BTC dated June 10, 1999, and Circular No. 5942 TC/NSNN dated November 26, 1999 of the Ministry of Finance. During implementation, if there are difficulties, please report to the Ministry of Finance for timely revision and supplementation.