Circular No. 25/2006/TT-BTC guides the support for state-owned agricultural and forestry enterprises and Specialized Forest Management Boards to employ labor from ethnic minorities residing legally in the Central Highlands provinces. The Circular provides detailed regulations on vocational training, social insurance, application of labor norms, and exemption of land rental fees for units employing 30% or more ethnic minority workers.
적용 범위
State-owned agricultural and forestry enterprises located in the Central Highlands region, Specialized Forest Management Boards, and Protective Forest Management Boards (employing labor from ethnic minorities residing legally in the Central Highlands provinces).
핵심 사항
- are supported with vocational training at a rate of 300,000 VND per person per month for up to six months.
- The obligation to pay social insurance and health insurance for ethnic minority workers is 15% for social insurance and 2% for health insurance over a period of five years from the date of employment.
- Labor norms are applied at 80% of the general norm of the unit for five years.
- Land rental fees are exempted for the area of land belonging to units using 30% or more ethnic minority workers, in accordance with the provisions of the law on land.
- Violations will be handled according to the law and specific regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Helps improve the skills of ethnic minority workers, reduces the burden of social insurance, and creates favorable conditions for land use.
- Negative impact: May cause unfairness between units that do not employ enough ethnic minority workers and those that do.
❓ 자주 묻는 질문
Who is eligible for vocational training support?
Workers from ethnic minorities who have been recruited but lack skills, or need to be recruited and trained according to the unit's plan.
What is the level of social insurance support?
15% Social Insurance, 2% Health Insurance for ethnic minority workers who have been recruited but have not completed five years of service; newly recruited or signed labor contracts.
How long is the labor norm applied?
Five years from the date the worker starts working.
What are the conditions for land rental fee exemption?
Exemption of land rental fees for the area of land belonging to units using 30% or more ethnic minority workers compared to the total number of workers present at the unit.
What penalties apply if there is a violation?
The head of the unit must compensate the State Budget if they report incorrect numbers of ethnic minority workers, training costs, or social insurance costs. Additionally, they may also be subject to financial management regulations.
전문
CIRCULAR
Guidelines for implementing support for state agricultural and forestry enterprises, Specialized Forest Management Boards, and Protective Forest Management Boards to employ labor from ethnic minority groups residing legally in the Central Highlands
Implementing Decision No. 231/2005/QĐ-TTg dated September 22, 2005 of the Prime Minister on supporting state agricultural and forestry enterprises, Specialized Forest Management Boards, and Protective Forest Management Boards to employ labor from ethnic minority groups residing legally in the Central Highlands, the Ministry of Finance provides guidelines for implementation as follows:
This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.
1. Scope of application:
State agricultural and forestry enterprises operating in the Central Highlands area include: state-owned farms, state-owned forest farms, companies, factories, stations, and camps using land for agricultural, forestry, aquaculture production purposes, Specialized Forest Management Boards, and Protective Forest Management Boards (hereinafter referred to collectively as units) that employ labor from ethnic minority groups residing legally in the Central Highlands (hereinafter referred to as ethnic minority workers).
2. Scope of Application:
2.1 Regarding training: The State budget supports 300,000 VND/person/month for up to six months for vocational training for ethnic minority workers who have been recruited but lack skills and for general workers meeting recruitment conditions required to be trained according to the unit's recruitment and training plan.
2.2 Regarding social insurance: The State budget supports the payment of 15% social insurance and 2% health insurance for ethnic minority workers who have been recruited but have not completed five years of service; newly recruited workers or those signing labor contracts. The support period is five years from the date the worker starts working.
2.3 Regarding labor norms: Apply labor norms at 80% of the common labor norms of the unit for allocating or paying wages to ethnic minority workers. The application period is five years from the date the worker starts working.
2.4 Regarding land rental fees: Exempt land rental fees for the area of land that the unit must rent according to the law on land for units employing 30% or more ethnic minority workers compared to the total number of workers present at the unit.
3. The preparation of budgets, execution of expenditures, and settlement of accounts for state budget funds provided for support shall be carried out in accordance with the Law on State Budget, Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government, Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance, and the provisions of this Circular.
II. SPECIFIC PROVISIONS
1. Regarding training expenses and social insurance expenses supported by the budget:
1.1 Preparing plans for budget estimates for training expenses and social insurance expenses supported by the budget:
a- Each year, based on instructions for preparing budget plans, units establish budget estimates for support and submit them to the higher-level management authority:总公司对下属总公司的单位；部委对下属部委（以下简称部委）的单位；省级人民政府对地方单位（以下简称省级人民政府）。中央总公司汇总下属单位的预算并提交给行业主管部门（对于由总理决定成立的中央总公司和由部委决定成立的中央总公司，简称中央总公司），或者提交给省级人民政府（对于由省级人民政府成立的总公司）。
b- Basis for preparing estimates:
- Regarding training:
+ The number of ethnic minority workers already recruited but not yet trained, estimated as of December 31 of the reporting year.
+ The number of ethnic minority workers needed to be recruited and trained in the planned year.
+ The trade and number of workers needed to be trained in each trade, determined by the head of the unit based on the needs of the unit.
+ Training duration: Depending on the trade and training method, the head of the unit determines the training duration, but it should not exceed six months for one course.
+ Training form: It can be centralized training at professional vocational schools or on-the-job training at the unit.
+ Fee level: According to the fee level charged by professional vocational organizations for centralized training at schools (for centralized training) or on-the-job training at the unit (covering teacher salaries, tools, learning materials, etc.), the maximum fee should not exceed 300,000 VND/person/month.
(The estimate form is attached as Appendix 1 to this Circular).
- Regarding social insurance:
+ The number of ethnic minority workers eligible for social insurance support, including:
Workers as of December 31 of the reporting year.
Newly recruited workers in the planned year.
+ The number of months eligible for support.
+ Support level.
(The estimate form is attached as Appendix 2 to this Circular).
c- Consolidating estimates:
- Ministries consolidate the training expense estimates and social insurance contribution support estimates of their subordinate units (including central corporations) into the ministry's overall budget plan and submit it to the Ministry of Finance for consolidation into the central government budget plan to be reported to the Prime Minister for submission to the National Assembly.
- Provincial People's Committees consolidate the training expense estimates and social insurance contribution support estimates of units under local management into the provincial budget plan and submit it to the provincial People's Council for consideration and decision.
d- Allocating and distributing estimates:
Based on the National Assembly's resolution on the allocation of the central budget, the Prime Minister allocates the budget to ministries, including training support funds and social insurance contribution funds for the subjects specified in this Circular. Based on the People's Council's resolution on the allocation of the provincial budget, the provincial People's Committee allocates the budget to units under local management, including training support funds and social insurance contribution funds for the subjects specified in this Circular.
After being assigned the budget estimate by the Prime Minister of the Government and the People's Committee at the provincial level, the Ministries and local units shall allocate and assign the budget expenditure to their subordinate budget-using units, including training support funds and social insurance contributions for the specified subjects under this Circular, and send copies to the financial agencies, State Treasury at the same level, and the State Treasury where transactions take place for coordination in implementation.
1.2- Implementation of expenditures:
For central units, based on the budget estimates allocated to each unit by the Ministries and central agencies, the Ministry of Finance will issue payment orders directly to each unit.
For local units, the method of implementing expenditures through budget withdrawal or issuance of payment orders shall be determined by the locality.
1.3- Inspection and settlement work: Financial agencies, State Treasuries, and superior management units have the responsibility to implement inspection regimes according to current regulations regarding this support.
Annually, units receiving funding support must settle accounts with the state. The settlement of funds shall be carried out in accordance with the guidelines for settling public service expenditures. For central units, the settlement is sent to the main ministry, which has the responsibility to review and approve the settlement for each unit and consolidate it into the ministry’s settlement report sent to the Ministry of Finance. The Ministry of Finance will audit the settlements of the ministries, including the audit of the settlement of support funds and social insurance contributions for the specified subjects under this Circular.
For local units, the settlement is sent to the main department, which has the responsibility to review and approve the settlement for each unit and consolidate it into the department’s settlement report sent to the Department of Finance. The Department of Finance will audit the settlements of the departments, including the audit of the settlement of support funds and social insurance contributions for the specified subjects under this Circular.
1.4 - Accounting entries:
1.4.1- For state-owned enterprises:
a. In the case of allocation by quota:
- For the non-concentrated training support fund (training within the unit), when receiving the support fund, the unit records:
Debit Account 111 "Cash"
Credit Account 461 "Operating Fund Source".
When spending money for training activities:
Debit Account 161 "Public Service Expenditure"
Credit Account 111 "Cash".
- For the concentrated training support fund and social insurance contribution support: Based on the training contract and the amount of social insurance contributions for minority workers, the unit records:
Debit Account 138 "Other Receivables"
Credit Account 331 "Other Payables", or
Credit Account 338 "Other Payments Due"
(details include Account 3383 "Social Insurance" and Account 3384 "Health Insurance")
When processing the transfer of funds at the treasury for the training contract and social insurance payment, the unit records:
Debit Account 331 "Other Payables", or
Debit Account 338 "Other Payments Due"
(details include Account 3383 "Social Insurance" and Account 3384 "Health Insurance")
Credit Account 461 "Operating Fund Source".
At the same time record:
Debit Account 161 "Public Service Expenditure"
Credit Account 138 "Other Receivables".
- Upon approval of the settlement, the unit records:
Debit Account 461 "Operating Fund Source"
Credit Account 161 "Public Service Expenditure".
b. In the case of allocation by payment order:
- For the non-concentrated training support fund (training within the unit), when receiving the support fund, the unit records:
Debit Account 112 "Bank Deposits"
Credit Account 461 "Operating Fund Source".
When spending money for training activities:
Debit Account 161 "Public Service Expenditure"
Credit Account 111 "Cash" or
Credit Account 112 "Bank Deposits".
- For the concentrated training support fund and social insurance contribution support: Based on the training contract and the amount of social insurance contributions for minority workers, the unit records:
Debit Account 161 "Public Service Expenditure"
Credit Account 331 "Other Payables", or
Credit Account 338 "Other Payments Due"
(details include Account 3383 "Social Insurance" and Account 3384 "Health Insurance")
When processing the transfer of funds for the training contract and social insurance payment, the unit records:
Debit Account 331 "Other Payables", or
Debit Account 338 "Other Payments Due"
(details include Account 3383 "Social Insurance" and Account 3384 "Health Insurance")
Credit Account 111 "Cash" or,
Credit Account 112 "Bank Deposits".
- Upon approval of the settlement, the unit records:
Debit Account 461 "Operating Fund Source"
Credit Account 161 "Public Service Expenditure".
1.4.2- For public service units:
- Upon receipt of the support fund: For the non-concentrated training support fund (training within the unit), the unit records:
Debit Account 111 "Cash"
Credit Account 461 "Operating Fund Source".
When spending money for training activities:
Debit Account 661 "Operating Expenditure".
Credit Account 111 "Cash".
- For the concentrated training support fund and social insurance contribution support: Based on the training contract and the amount of social insurance contributions for minority workers, the unit records:
Debit Account 161 "Operating Expenditure"
Credit Account 331 "Other Payables", or
Credit Account 332 "Social Insurance Payable".
When processing the transfer of funds at the treasury for the training contract and social insurance payment, the unit records:
Debit Account 331 "Other Payables", or
Debit Account 332 "Social Insurance Payable"
Credit Account 461 "Operating Fund Source".
- Upon approval of the settlement, the unit records:
Debit Account 461 "Operating Fund Source"
Credit Account 161 "Operating Expenditure".
2. Regarding labor standards:
Based on the number of minority workers newly recruited and actually working at the unit for no more than five years, the unit assigns tasks or signs labor contracts with these workers according to a labor standard of 80% of the general standard of the unit. The labor standard for minority workers serves as the basis for determining the wage rate and salary fund of the unit and for paying wages and salaries to minority workers.
3. Regarding land rental fees:
Based on the ratio of average minority workers to the total number of workers in the unit as of June 30 each year, the unit may be exempted from land rental fees if it employs 30% or more minority workers. Units using 30% or more minority workers are eligible for exemption from land rental fees for the area of land they occupy according to the provisions of the Land Law. Procedures and documents for applying for exemption from land rental fees shall be implemented in accordance with Circular No. 120/2005/TT-BTC dated December 30, 2005, issued by the Ministry of Finance, guiding the implementation of Decree No. 142/2005/NĐ-CP dated November 14, 2005, of the Government on collecting land rental fees and water surface rental fees.
Annually, if the ratio of minority workers does not change, or changes but does not affect the exemption from land rental fees, the unit only needs to submit a report to the tax authority for monitoring. If the ratio of minority workers decreases below 30%, the unit must report to the tax authority to revoke the exemption decision and pay land rental fees according to the provisions of the Land Law.
4. Handling violations:
If units or individuals abuse the preferential policies of the State for minority workers stipulated in Decision No. 231/2005/QĐ-TTg dated September 22, 2005, of the Prime Minister to benefit themselves, they will be dealt with according to the law and the following regulations:
4.1- Reporting incorrect numbers of minority workers, training funds, and social insurance funds leading to overpayment of support funds from the State, the head of the unit must personally compensate the excess amount to the State Budget.
4.2- In case the minority labor ratio is falsely reported to be exempted from land rent payment, in addition to being required to pay back the land rent, the head of the unit shall be subject to the same treatment as in the case of reporting untruthfully the financial situation of the unit as stipulated in the Financial Regulations for State-owned Enterprises and the Management of State Capital Invested in Other Enterprises issued together with Decree No. 199/2004/NĐ-CP dated April 29, 2004 of the Government.
III. IMPLEMENTATION
This Circular takes effect fifteen days after its publication in the Official Gazette.
Any difficulties encountered during implementation should be reflected in writing by the relevant ministries, sectors, provincial People's Committees under the central government, state-owned holding companies, and related units to the Ministry of Finance for consideration and resolution./.
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