Joint Circular No. 26-LB/TT guiding the implementation of educational allowance within salary

CIRCULAR OF THE JOINT MINISTRIES

LABOUR - VETERANS AND SOCIAL AFFAIRS - FINANCE
Guidelines for Implementing Educational Allowance within Salary

To implement Decision No. 117/TTg dated November 27, 1992 of the Prime Minister on educational allowance within salary, the Ministry of Labour - Veterans and Social Affairs and the Ministry of Finance provide the following guidelines:

I. ELIGIBLE RECIPIENTS OF ALLOWANCE

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

2. Retirees and those who stopped working due to loss of working 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 receive an allowance equal to 15% of their rank-based salary, position-based salary (including days off compensated by social insurance), 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 administrative and public service workers and officials implementing regulations according to Decision No. 111-HĐBT dated April 12, 1991, and Decision No. 76-HĐBT dated March 9, 1992 of the Council of Ministers, from November 1, 1992 onwards, 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 Ministry of Labour - Veterans and Social Affairs and the Ministry of Finance, and Circular No. 02-TT/LB dated April 6, 1992 of the Ministry of Labour - Veterans and Social Affairs, the Ministry of Finance, and the Government's Organizational Cadre Management Board (including workers and officials who have received decisions to stop working before November 1, 1992 but have not yet received termination allowances).

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

3. Source of payment for allowance:

- The allowance for administrative and public service workers and officials is funded from the budget according to current budget management levels.

- The allowance for workers and officials in state-owned enterprises is included in the unit price of wages temporarily until the State announces new inflation factors for calculating the unit price of wages; this allowance is calculated based on actual present labor to be recorded in cost or circulation fees; for workers and officials stopping work according to Decision No. 176-HĐBT after November 1, 1992, this allowance is recorded in cost or circulation fees.

For workers and officials on duty when they are sick, pregnant, injured at work, or suffering from occupational diseases and receiving social insurance from the social insurance fund which has not been deducted from this allowance, the unit still forecasts and pays it.

The initial allowance and one-time allowance for workers and officials when retiring or stopping work due to loss of working capacity are paid according to 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 working capacity in November 1992, the initial allowance (before retirement) calculated based on the October 1992 salary does not include the aforementioned 15% allowance.

3. Workers and officials, and military personnel who died before November 1, 1992, but whose benefits were processed or relatives had not fully received money from November 1, 1992, will also receive this one-time allowance plus the additional 15% allowance as stipulated.

4. In cases of job transfer, if the transfer agreement was signed before November 1, 1992, the new unit will pay this additional 15% allowance starting from November 1, 1992.

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

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