Circular No. 26/2006/TT-BVHTT guiding the implementation of hazardous and dangerous job allowances and in-kind subsidies for officials, civil servants, and employees in the culture and information sector.

CIRCULAR

Guidelines for Implementing Allowances for Hazardous and Dangerous Conditions and In-kind Subsidies for Cadres, Civil Servants, and Public Officials in the Culture and Information Sector

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Implementing Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the Salary System for Officials, Civil Servants, and Military Personnel;

Pursuant to Circular No. 07/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of allowances for hazardous and dangerous conditions for cadres, civil servants, and public officials;

Pursuant to Decision No. 1629/LĐTBXH-QĐ dated December 26, 1996, issued by the Ministry of Labor, Invalids, and Social Affairs promulgating temporarily the list of occupations and jobs that are heavy, hazardous, and dangerous;

After reaching an agreement with the Ministry of Home Affairs through Circular No. 3426/BNV-TL dated November 23, 2005 regarding allowances for hazardous and dangerous conditions and in-kind subsidies for cadres and public officials in the culture and information sector, the Ministry of Culture and Information guides the implementation as follows:

I. SCOPE AND APPLICABLE SUBJECTS

Cadres, civil servants (including probationary civil servants), public officials, those currently undergoing training or probation who are included in the establishment of the culture and information sector and are receiving salaries according to the salary tables issued together with Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government and the salary table for technical and administrative staff in enterprises issued together with Decree No. 205/2005/NĐ-CP dated December 14, 2005 of the Government, and who are directly engaged in occupations and jobs where the hazardous and dangerous factors exceed the normal level not yet reflected in the salary coefficient.

II. ALLOWANCE RATES

Rate 4: Coefficient 0.49 compared to the minimum wage applicable to acrobats, contortionists, pole dancers, and high-wire performers.

Rate 3: Coefficient 0.30 compared to the minimum wage applicable to those directly engaged in the following occupations and jobs:

- Ballet dancing, traditional dance, and opera actors;

- Wind instrument players, conductors;

- Circus performers (excluding those entitled to rate 4);

- Animal trainers in circus;

- Surveying, excavation, and archaeology;

- Operating, repairing, and maintaining equipment in museum tunnels.

Rate 2: Coefficient 0.20 compared to the minimum wage applicable to those directly engaged in the following occupations and jobs:

- Operating offset printing machines, typesetting machines, cutting machines, and paper trimming machines;

- Repairing electromechanical equipment, machine tools, printing machines, and cutting machines;

- Electroplating, drying, and repairing zinc plates;

- Photographing and transferring films onto zinc plates;

- Setting electronic type;

- Compounding and preserving various chemicals;

- Operating, repairing, and maintaining film production equipment for disabled workers;

- Constructing sets and creating smoke and fire effects in films;

- Developing films and processing photographs;

- Erecting tents, traveling circuses, exhibition halls;

- Caring for and raising circus animals;

- Puppet making;

- Musicians in orchestras and bands;

- Actors in traditional opera, modern drama, folk music, cinema, and professional singers;

- Guiding visitors at the Ho Chi Minh Museum;

- Inventorying, preserving, and processing technical treatments of objects, documents, books, and films in museum, library, and archive storage;

- Restoring and conserving library, archive, and museum materials and artifacts;

- Wood carving on historical monuments, sculpting, and engraving;

- Mobile information services in mountainous and island provinces.

III. SOURCE OF FUNDS, CALCULATION, AND PAYMENT OF ALLOWANCES FOR HAZARDOUS AND DANGEROUS CONDITIONS

The source of funds, calculation, and payment of allowances for hazardous and dangerous conditions for cadres, civil servants, and public officials in the culture and information sector shall be implemented in accordance with the provisions of Circular No. 07/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of allowances for hazardous and dangerous conditions for cadres, civil servants, and public officials, specifically as follows:

1. Calculation and Payment of Allowance:

Allowances for hazardous and dangerous conditions are calculated based on actual working time at places with hazardous and dangerous factors. If working less than four hours in a day, it is counted as half a working day, and if working four hours or more, it is counted as a full working day.

Allowances for hazardous and dangerous conditions are paid concurrently with monthly salaries and are not used to calculate contributions or benefits under social insurance.

2. Source of funds for paying allowances for hazardous and dangerous conditions:

Allowances for hazardous and dangerous conditions for subjects in agencies and units fully funded by the state budget are paid from the state budget according to the current budget allocation hierarchy within the annual budget assigned to the agency or unit.

Allowances for hazardous and dangerous conditions for subjects in agencies implementing personnel quotas and administrative management costs and for subjects in public service units operating under financial autonomy are paid from the allocated funds and self-managed finances.

For enterprises, these allowances are included in the labor cost price and accounted for in the cost of goods or circulation fees.

IV. EFFECTIVE DATE OF IMPLEMENTATION

1. This circular takes effect 15 days after its publication in the Official Gazette and replaces Circular No. 46/TC-TT dated June 17, 1997, issued by the Ministry of Culture and Information guiding the implementation of allowances for heavy, hazardous, and dangerous conditions in the culture and information sector.

2. Abolish Directive No. 5174/HD-BVHTT dated December 21, 2005, issued by the Ministry of Culture and Information guiding the implementation of allowances for hazardous and dangerous conditions and in-kind subsidies for cadres, civil servants, and public officials in the culture and information sector.

3. The allowances for hazardous and dangerous conditions stipulated in this circular are effective from October 1, 2004, and are based on the correct minimum wage levels during each period (from October 1, 2004, to September 30, 2005, being 290,000 VND, and from October 1, 2005, being 350,000 VND).

4. Workers employed under labor contracts performing hazardous and dangerous jobs or working directly in hazardous and dangerous environments in cultural and information agencies and units shall have their allowances for hazardous and dangerous conditions (if any) agreed upon in their labor contracts.

5. Regarding the provision of in-kind subsidies for workers in hazardous and dangerous conditions, it shall be implemented in accordance with Joint Circular No. 10/1999/TTLT-BLĐTBXH-BYT dated March 17, 1999, issued by the Ministry of Health and Directive No. 1473/VHTT-TCCB dated April 17, 1999, issued by the Ministry of Culture and Information.

Any issues arising during the implementation should be reported to the Ministry of Culture and Information for study and resolution./.