Joint Circular No. 26/1992/TTLT/BLDTBXH-BTC of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance guiding the implementation of educational allowance within salary

JOINT CIRCULAR

Guidelines for Implementing Educational Allowance in Salary

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To implement Decision No. 117/TTg dated November 27, 1992 of the Prime Minister on educational allowance in salary, the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance provide the following guidelines:

I - ELIGIBLE RECIPIENTS OF ALLOWANCE:

1. Workers and civil servants working in administrative and public service units, and in state-owned enterprises (including contractual workers; workers and civil servants studying while receiving salary; village and ward cadres receiving salary).

2. Retirees and those who have stopped working due to loss of labor capacity; occupational accidents and occupational diseases receiving monthly allowances.

II - AMOUNT OF ALLOWANCE, CALCULATION METHOD AND SOURCE OF PAYMENT:

1. Amount of allowance:

- The eligible recipients specified in Section I above shall be granted an allowance equal to 15% of their rank-based salary, position-based salary (including days off paid from social insurance instead of salary), pension, and allowances recalculated according to Decisions No. 202-HĐBT and 203-HĐBT dated December 28, 1988 of the Council of Ministers.

2. Calculation method:

For workers and civil servants in administrative and public service units implementing the system according to Decision No. 111-HĐBT dated April 12, 1991, and Decision No. 76-HĐBT dated March 9, 1992 of the Council of Ministers, starting from November 1, 1992, ministries, sectors, and localities when calculating allowances for those who stop working can include this additional 15% allowance along with other benefits already guided in Circular No. 04-TT/LB dated May 24, 1991 of the Joint Ministry of Labor, War Invalids and Social Affairs - Finance, and Circular No. 02-TT/LB dated April 6, 1992 of the Joint Ministry of Government Organizational Cadre - Finance - Labor, War Invalids and Social Affairs (including workers and civil servants who had received decisions to stop working before November 1, 1992 but had not yet received termination allowances).

Those who retired before September 1985 with a pension below 25,000 VND/month will use 25,000 VND as the basis for calculating this allowance.

3. Source of payment for allowance:

- The allowance for workers and civil servants in administrative and public service units shall be funded from the budget according to the current budget management hierarchy.

- The allowance for workers and civil servants in state-owned enterprises shall be included in the wage price index temporarily until the State announces a new inflation factor for calculating the wage price index; this allowance shall be calculated based on actual present labor to be recorded in cost or circulation fees; for workers and civil servants stopping work according to Decision No. 176-HĐBT after November 1, 1992, this allowance shall be recorded in cost or circulation fees.

For workers and civil servants on duty who take sick leave, maternity leave, occupational accidents, or occupational diseases and receive social insurance, since the social insurance fund has not yet deducted this allowance, the unit still forecasts and pays it.

The initial allowance and one-time allowance for workers and civil servants when retiring or stopping work due to loss of labor capacity shall be paid according to the current regulations.

III. IMPLEMENTATION PROVISIONS:

1. This circular takes effect from November 1, 1992.

2. For those who retire or stop working due to loss of labor capacity in November 1992, the initial allowance (before retirement) shall be calculated based on the October 1992 salary level and thus will not include the aforementioned 15% allowance.

3. Workers and civil servants and military personnel who died before November 1, 1992, but whose benefits were processed or their relatives did not receive all the money until after November 1, 1992, shall also receive the one-time allowance plus the additional 15% allowance as stipulated above.

4. In cases where there is a change of workplace, if the transfer agreement is signed before November 1, 1992, the new unit shall pay this additional 15% allowance from November 1, 1992.

5. This additional 15% allowance shall not be added to the rank-based salary, position-based salary, and pension to calculate other allowances or subsidies.

During implementation, if there are any difficulties, please report them to the Joint Ministries for study and resolution.