This Circular stipulates the method for determining wage costs in the price of public goods and services funded by state budget, applicable to workers participating in the implementation of public goods and services and related agencies and organizations. The highlight is the determination of wages based on labor norms and specific wage coefficients.
Scope of application
Workers participating in the implementation of public goods and services; agencies, organizations, and individuals involved in or related to the preparation, review, and approval of budgets for public goods and services.
Key points
- Workers → have their wages determined according to labor norms and specific wage coefficients.
- Agencies and organizations → responsibility to review, amend, and issue new labor norms; guide the determination of wage costs for each specific public good or service.
- Units implementing public goods and services → determine wage costs in the price of public goods and services as the basis for bidding or reporting procurement decisions, assignment plans.
- Ministry of Labor, Invalids and Social Affairs → participate in opinions on wage determination; receive evaluations from related units.
- Effective date from September 1, 2015.
🌐 Social impact of this document
- Positive impact: Ensuring fairness and transparency in the determination of wage costs, improving the quality of public goods and services.
- Negative impact: May increase the cost of implementing public projects, affecting the state budget.
❓ Frequently asked questions
How is the wage of workers determined?
The wage of workers is determined according to the formula: Vlđ = Tlđ * Hcb * Hpc * MLcs * Hđc + CĐăn ca + CĐkhác, where the coefficients and basic wage levels are prescribed by the Government.
Which agency is responsible for reviewing and amending labor norms?
This responsibility belongs to Ministries, sectors, and Provincial People's Committees.
What must units implementing public goods and services do to determine wage costs?
They must base their calculations and determination of wage costs in the price of public goods and services on the provisions of this Circular and guidance from Ministries, sectors, and Provincial People's Committees.
What responsibilities does the Ministry of Labor, Invalids and Social Affairs have?
Participate in opinions on wage determination; receive evaluations from related units.
When does this Circular take effect?
It takes effect from September 1, 2015.
Full text
CIRCULAR
- Storing the inspection checklist in an easily accessible location for future inspections.ớn dFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSnJune 2024;c đ ||| c đcouncillORSnh chi ph ||| nh chi phí"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." tionn lương trong gi ||| n lương trong giáJune 2024; "7. A flexible power plant is a thermal power plant using reciprocating internal combustion engines (RICE) or aeroderivative gas turbines (Aero-GT) with fast start-up capabilities, designed in modular form to generate electricity for balancing capacity and maintaining power system stability."n ln phrime Minister cfood processing and containers, materials for packaging,
dị ||| dịch v||| person "b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ch s ||| ch sửđổ For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;|||urging, handling tasks according to the assignmentNo.n ngân s ||| n ngân sáchJune 2024;ch nh ||| ch nhàto nướspecialized agency under the People's Committee of the province/city.
______________________
Pursuant to Decree No. 106/2012/NĐ-CP dated December 20, 2012, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids, and Social Affairs;
Căn cứ Nghị định số 130/2013/NĐ-CP ngày 16 tháng 10 năm 2013 của Chính phủ về sản xuất và cung ứng sản phẩm, dịch vụ công ích; ||| Pursuant to Decree No. 130/2013/ND-CP dated October 16, 2013 of the Government on production and supply of public goods and services;
Căn cứ Nghị định số 177/2013/NĐ-CP ngày 14 tháng 11 năm 2013 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Giá; ||| Pursuant to Decree No. 177/2013/ND-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Prices;
Theo đề nghị của Vụ trưởng Vụ Lao động - Tiền lương; ||| At the proposal of the Director of the Department of Labor Wages;
Bộ trưởng Bộ Lao động - Thương binh và Xã hội ban hành Thông tư hướng dẫn xác định chi phí tiền lương trong giá sản phẩm, dịch vụ công ích sử dụng vốn ngân sách nhà nước. ||| The Minister of Labor, Invalids and Social Affairs issues this Circular guiding the determination of labor cost in the price of public goods and services using state budget funds.
Article 1. Scope of Regulation
Thông tư này hướng dẫn xác định chi phí tiền lương làm cơ sở lập, thẩm định, phê duyệt dự toán giá của sản phẩm, dịch vụ công ích sử dụng vốn ngân sách nhà nước ||| This Circular guides the determination of labor costs as the basis for preparing, reviewing, and approving the budget prices of public goods and services using state budget funds (sau đây gọi tắt là sản phẩm, dịch vụ công ích) ||| (hereinafter referred to as public goods and services) để đấu thầu, đặt hàng hoặc giao kế hoạch đối với sản phẩm, dịch vụ công ích thuộc Danh mục A và Danh mục B quy định tại Phụ lục ban hành kèm theo Nghị định số 130/2013/NĐ-CP ngày 16 tháng 10 năm 2013 của Chính phủ về sản xuất và cung ứng sản phẩm, dịch vụ công ích. ||| for bidding, ordering, or assigning plans for public goods and services under Category A and Category B as specified in the Appendix issued together with Decree No. 130/2013/ND-CP dated October 16, 2013 of the Government on production and supply of public goods and services.
Article 2. Applicability
Người lao động tham gia thực hiện các sản phẩm, dịch vụ công ích; cơ quan, tổ chức, cá nhân tham gia hoặc có liên quan đến việc lập, thẩm định, phê duyệt dự toán, quyết định giá sản phẩm, dịch vụ công ích và thanh toán sản phẩm, dịch vụ công ích thuộc phạm vi điều chỉnh của Thông tư này. ||| Workers participating in the implementation of public goods and services; agencies, organizations, and individuals involved or related to the preparation, review, approval of budget estimates, pricing decisions, and payment of public goods and services within the scope regulated by this Circular.
Điều 3. Căn cứ xác định chi phí tiền lương trong giá sản phẩm, dịch vụ công ích ||| Article 3. Basis for determining labor costs in the price of public goods and services
1. Tiền lương trong giá sản phẩm dịch vụ công ích được xác định căn cứ vào định mức lao động và tiền lương của lao động trực tiếp sản xuất, lao động chuyên môn, nghiệp vụ, thừa hành, phục vụ và lao động quản lý (gồm: Chủ tịch Hội đồng quản trị hoặc Chủ tịch Hội đồng thành viên hoặc Chủ tịch công ty; thành viên Hội đồng quản trị hoặc thành viên Hội đồng thành viên; Kiểm soát viên; Tổng giám đốc hoặc Giám đốc; Phó Tổng giám đốc hoặc Phó Giám đốc; Kế toán trưởng) tham gia thực hiện sản phẩm, dịch vụ công ích. ||| 1. Labor costs in the price of public goods and services are determined based on labor norms and wages of direct production workers, specialized, technical, auxiliary, and service workers, and management staff (including: Chairman of the Board of Directors or Chairman of the Board of Members or Company Chairman; Board of Directors members or Board of Members members; Inspector; General Director or Director; Deputy General Director or Deputy Director; Chief Accountant) participating in the implementation of public goods and services.
2. Định mức lao động do Bộ, ngành, Ủy ban nhân dân cấp tỉnh ban hành làm cơ sở để xác định tiền lương trong giá sản phẩm, dịch vụ công ích phải bảo đảm mức trung bình tiên tiến. ||| 2. Labor norms issued by Ministries, sectors, and provincial People's Committees must ensure advanced average levels as the basis for determining labor costs in the price of public goods and services.
3. Tiền lương của lao động trực tiếp sản xuất và lao động chuyên môn, nghiệp vụ, thừa hành, phục vụ bình quân xác định trên cơ sở hệ số lương cấp bậc, chuyên môn, nghiệp vụ, hệ số phụ cấp lương của lao động thực hiện sản phẩm, dịch vụ công ích nhân với mức lương cơ sở do Chính phủ quy định và hệ số điều chỉnh tăng thêm theo từng vùng; tiền lương của lao động quản lý được xác định trên cơ sở mức lương cơ bản theo hạng tổng công ty và công ty đòi hỏi để thực hiện sản phẩm, dịch vụ công ích. Hệ số lương, hệ số phụ cấp lương của lao động trực tiếp sản xuất, lao động chuyên môn, nghiệp vụ, thừa hành, phục vụ và mức lương cơ bản của lao động quản lý quy định tại Phụ lục ban hành kèm theo Thông tư này. ||| 3. Average wages of direct production workers, specialized, technical, auxiliary, and service workers are determined based on the wage grade coefficient, specialization, technical coefficient, and allowance coefficient of workers implementing public goods and services multiplied by the basic wage level prescribed by the Government and the additional adjustment factor according to each region; wages of management staff are determined based on the basic wage level according to the category of holding companies and companies required to implement public goods and services. Wage coefficients, allowance coefficients of direct production workers, specialized, technical, auxiliary, and service workers, and the basic wage level of management staff are stipulated in the Appendix attached to this Circular.
Điều 4. Định mức lao động ||| Article 4. Labor Norms
1. Trên cơ sở định mức lao động hiện hành, các Bộ, ngành, Ủy ban nhân dân cấp tỉnh chỉ đạo rà soát, sửa đổi định mức lao động cho phù hợp, bổ sung và ban hành định mức lao động mới, bảo đảm mức trung bình tiên tiến làm cơ sở cho việc xác định chi phí tiền lương trong giá sản phẩm, dịch vụ công ích. ||| 1. Based on current labor norms, ministries, sectors, and provincial People's Committees shall direct reviews, modifications, supplements, and issuance of new labor norms ensuring advanced average levels as the basis for determining labor costs in the price of public goods and services.
2. Căn cứ khối lượng, yêu cầu công việc của sản phẩm, dịch vụ công ích và hệ thống định mức lao động đã được rà soát, sửa đổi, bổ sung để xác định hao phí lao động tổng hợp cho sản phẩm, dịch vụ công ích và được quy đổi ra ngày công. ||| 2. Based on the volume, work requirements of public goods and services, and the reviewed, modified, and supplemented labor norm system to determine the total labor consumption for public goods and services and converted into working days.
3. Trường hợp năm 2015 chưa hoàn thành việc điều chỉnh, sửa đổi, bổ sung định mức lao động theo Khoản 1 Điều này thì định mức lao động để tính tiền lương trong giá sản phẩm, dịch vụ công ích năm 2015 không vượt quá mức đã tính trong giá sản phẩm dịch vụ công ích của năm 2014. ||| 3. In case the adjustments, modifications, and supplements to labor norms as stipulated in Clause 1 of this Article have not been completed in 2015, the labor norms for calculating labor costs in the price of public goods and services in 2015 shall not exceed the level calculated in the price of public goods and services in 2014.
Article 5. Determination of Wages for Various Types of Labor in the Price of Public Goods and Services
1. The wages of direct production workers; specialized, technical, administrative, and service workers included in the price of public goods and services shall be determined according to the following formula:

Where:
a) A request for issuance of the Maritime Radio Operator Certificate for students in accordance with the modellđ represents the wage of each type of labor included in the price of public goods and services;
b)lđ represents the total number of working days set by the Ministries, sectors, and Provincial People's Committees for each type of labor to produce public goods and services;
c) Hcb represents the average wage grade coefficient based on economic and technical standards issued by the Ministries, sectors, and Provincial People's Committees based on the wage coefficients specified in Section I and Section II of the Appendix attached to this Circular;
d) Hpc represents the wage allowance coefficient included in the price of public goods and services, including: hardship, danger, and hazardous work allowances; regional allowances; mobility allowances; job responsibility allowances; position allowances; attraction allowances; and production instability coefficients (if applicable), as stipulated in Section III of the Appendix attached to this Circular;
đ) MLcs represents the basic wage level prescribed by the Government for each period (from July 1, 2013, the basic wage level is VND 1,150,000 per month as stipulated in Decree No. 66/2013/NĐ-CP dated June 27, 2013 of the Government on the basic wage level for civil servants, public officials, and armed forces personnel);
e) Hđc represents the wage adjustment factor determined by the Ministries, sectors, and Provincial People's Committees but not exceeding a factor of 1.2 for areas in Zone I; not more than a factor of 0.9 for areas in Zone II; not more than a factor of 0.7 for areas in Zone III; and not more than a factor of 0.5 for areas in Zone IV;
Areas in Zones I, II, III, and IV are implemented according to the minimum wage zones prescribed by the Government (from January 1, 2015, implemented according to Decree No. 103/2014/NĐ-CP dated November 11, 2014 of the Government);
f) CĐăn ca represents the midday meal allowance for each type of labor as currently regulated;
g) CĐof each type of aircraft of the Vietnam Coast Guard represents other benefits for each type of labor (if applicable) as currently regulated.
2. The wages of management staff shall be determined according to the following formula:

Where:
a) A request for issuance of the Maritime Radio Operator Certificate for students in accordance with the modelql represents the wage of management staff included in the price of public goods and services. For public goods and services that are budgeted according to guidelines issued by the Ministry of Construction, the wage of management staff is included in the general costs;
b)ql represents the total number of working days set by the Ministries, sectors, and Provincial People's Committees for management staff to produce public goods and services;
c) TLcb represents the average monthly basic wage of management staff prescribed by the Ministries, sectors, and Provincial People's Committees but not exceeding the basic wage level specified in Section IV of the Appendix attached to this Circular;
d) CĐăn ca represents the midday meal allowance for management staff as currently regulated;
đ) CĐof each type of aircraft of the Vietnam Coast Guard represents other benefits for management staff (if applicable) as currently regulated.
3. For special public goods and services or public goods and services carried out in areas requiring higher wage costs in the price of public goods and services than those prescribed in Clause 1 and Clause 2 of this Article, the Ministries, sectors, and Provincial People's Committees shall determine specific levels and coordinate with the Ministry of Labor, Invalids, and Social Affairs before making decisions to ensure overall balance.
Article 6. Implementation Organization
1. Responsibilities of the Ministries, Sectors, and Provincial People's Committees
a) Review, amend, supplement, and issue new labor norms as prescribed in Clause 1, Article 4 of this Circular;
b) Specify and guide the determination of wage costs for each specific public good and service;
c) Receive reports from units implementing public goods and services, evaluate the implementation of wages in the price of public goods and services under signed tender contracts or orders, annual plans of the previous year, and compile reports according to Form No. 1 attached to this Circular and submit them to the Ministry of Labor, Invalids, and Social Affairs before March 31 each year.
2. Responsibilities of Units Implementing Public Goods and Services
a) Calculate and determine wage costs in the price of public goods and services based on this Circular and guidance from the Ministries, sectors, and Provincial People's Committees for each specific public good and service as the basis for bidding or reporting to the Ministries, sectors, and Provincial People's Committees for orders and plans;
b) Determine wages received and advance payments based on quantity, quality, and progress of public goods and services implementation; implement wage payments to workers according to the unit's wage regulations;
c) Evaluate the implementation of wages in the price of public goods and services according to contracts (in case of winning bids) or according to orders and plans of the previous year and report according to Form No. 2 attached to this Circular to the Ministries, sectors, and Provincial People's Committees before January 31 each year.
3. Responsibilities of the Ministry of Labor, Invalids, and Social Affairs
a) Participate in opinions with the Ministries, sectors, and Provincial People's Committees regarding the determination of wages in the price of public goods and services as prescribed in Clause 3, Article 5 of this Circular;
b) Receive evaluation reports from the Ministries, sectors, and Provincial People's Committees; monitor and supervise the implementation of regulations in this Circular.
Article 7. Implementation Provisions
1. This Circular shall take effect from September 1, 2015.
2. The adjustment of prices for public goods and services based on salary determination as prescribed in this Circular shall be carried out as follows:
a) For public goods and services provided through tendering, price adjustments shall be implemented in accordance with the Bidding Law and related documents;
b) For public goods and services provided through procurement orders, price adjustments shall be carried out in accordance with Article 23 of Decree No. 130/2013/NĐ-CP dated October 16, 2013 issued by the Government and related documents;
c) For public goods and services provided through plan allocation, price adjustments shall be conducted in accordance with Article 28 of Decree No. 130/2013/NĐ-CP dated October 16, 2013 issued by the Government and related documents.
3. When a state-owned limited liability company implements public goods and services as stipulated in this Circular, the wage fund shall correspond to the volume of public goods and services determined according to the degree of completion of quantity and quality of such goods and services as ordered by ministries, sectors, provincial People's Committees, or pursuant to bidding contracts.
Any difficulties encountered during implementation should be reported to the Ministry of Labor - Invalids and Social Affairs for timely guidance and supplementation./.
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: