Consolidated Document number 27/VBHN-BTC Circular guiding Clause 1 and Clause 2 of Article 31 of Decree No. 20/2012/NĐ-CP dated March 15, 2021 of the Government on social assistance policies for beneficiaries of social protection.

CIRCULAR[1]

GUIDANCE ON CLAUSE 1 AND CLAUSE 2 OF ARTICLE 31 OF THE DECREES NUMBER 20/2021/NĐ-CP OF MARCH 15, 2021 ISSUED BY THE GOVERNMENT REGULATING SOCIAL ASSISTANCE POLICIES FOR SOCIAL AID RECIPIENTS

Circular No. 76/2021/TT-BTC dated September 15, 2021 issued by the Minister of Finance guiding Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government regulating social assistance policies for social aid recipients, amended and supplemented by:

Circular No. 50/2024/TT-BTC dated July 17, 2024 issued by the Ministry of Finance amending and supplementing some provisions of Circular No. 76/2021/TT-BTC dated September 15, 2021 issued by the Minister of Finance guiding Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government regulating social assistance policies for social aid recipients, which shall take effect from September 1, 2024.

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government regulating social assistance policies for social aid recipients (hereinafter referred to as Decree No. 20/2021/NĐ-CP);

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular to guide Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government regulating social assistance policies for social aid recipients.[2]

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular provides detailed guidance on Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP, specifically:

- Funding for implementing regular social assistance policies and support for receiving care in the community; funding for ensuring care and nurturing of social aid recipients at social assistance facilities, social houses;

- Content and expenditure levels for propaganda, examination of beneficiaries; training, capacity building for staff, application of information technology, inspection and supervision, and funding for policy implementation;

- Budget preparation, allocation, and settlement of accounts.

b) This Circular does not apply to financial grants or aids from the state budget that have separate financial expenditure regulations established by competent authorities, except when the donor or its authorized representative and the Ministry of Finance have not agreed on the content and expenditure levels, in which case the provisions of this Circular shall apply.

2. The subjects applying this Circular are agencies, units, organizations, families, and individuals using funds from the state budget to implement social assistance policies for social aid recipients.

Article 2. Implementation Funding

1. Funding for implementing regular social assistance policies and support for receiving care in the community, funding for care and nurturing of social aid recipients at public social assistance facilities (hereinafter referred to as social assistance facilities); funding for propaganda, beneficiary examination, application of information technology, staff training and capacity building, inspection and supervision, and policy implementation funding of agencies and units shall be guaranteed in their regular budget according to the laws on state budget.

2. Funding for care and nurturing of social aid recipients at non-public social assistance facilities established and operating under Decree No. 103/2017/NĐ-CP dated September 12, 2017 of the Government on the establishment, organization, operation, dissolution, and management of social assistance facilities shall be allocated in the regular budget of the Department of Labor, Invalids, and Social Affairs. The Department of Labor, Invalids, and Social Affairs will provide funding to non-public social assistance facilities to organize care and nurturing of recipients according to Decree No. 20/2021/NĐ-CP and this Circular.

3. The central budget will support local budgets with funding for implementing social assistance policies for social aid recipients according to the mechanism for supporting the implementation of social welfare policies issued by the Central Government and decided by the Prime Minister.

Article 5. Contents and expenditure levels

1. Propaganda Implementation Expenses

a) Expenses for producing, editing programs, roundtable discussions, news reports on mass media (radio, television, press), other communication events decided by competent authorities; expenses for purchasing, producing, duplicating, distributing, repairing communication products, information materials (leaflets, posters, banners, slogans, video clips) to enhance information and propaganda content: Heads of agencies and units responsible for communication tasks shall be responsible for selecting appropriate forms and contents of propaganda, communication programs to ensure economy and effectiveness within the approved budget and in accordance with legal provisions on bidding, ordering, and assigning tasks;

b) Expenses for supporting community-based communication content editing: VND 150,000 per piece of news or article from 350 to less than 600 words; VND 200,000 per article of 600 words or more;

c) Payment of royalties to authors, copyright owners; remuneration for persons participating in related works to journalistic publications, publications, people collecting materials, providing information for the creation of journalistic works, publications about information and propaganda: The level of expenditure is regulated by Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on the remuneration system in the field of journalism and publishing;

d) Expenses for organizing contests to understand policies and laws, including:

- Expenses for advertising and informing through mass media to launch and announce contest rules: Heads of agencies and units assigned the task shall decide on appropriate expense items. The level of expenditure shall be based on contracts and legitimate expense vouchers within the approved budget.

- Other expenses (if any) such as script development costs; renting conference halls and equipment for competitions; hiring hosts; examination preparation costs, answers, and judges' training; prize money for individuals and groups, allowances for service personnel and hosts (MC); office supplies; travel, food, and accommodation support for participants from distant locations: The content and expenditure levels shall be implemented in accordance with Circular Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice on the preparation of budget estimates, management, utilization, and settlement of state budget funds to ensure legal awareness dissemination and education work and equal access to the law for people at the grassroots level.

2. Expenditure for reviewing and approving beneficiaries:

a) [3] Expenditure for reviewing and examining files:

- Reviewing expense: VND 30,000/file;

- Examination expense: VND 30,000/file.

b) Expenditure for inspecting and examining beneficiaries in their place of residence: The content and expenditure levels shall be carried out according to the travel allowance regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance on travel allowance and meeting expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

3. Expenditure for training and capacity building for cadres: The content and expenditure levels shall be implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budget estimates, management, utilization, and settlement of funds allocated for cadre training and development.

4. Expenditure for information technology application activities

a) Expenditure for information technology application activities: Implemented in accordance with Decree No. 73/2019/NĐ-CP dated September 5, 2019, issued by the Government on the management of investment in information technology applications using state budget funds; Circular No. 03/2020/TT-BTTTT dated February 24, 2020, issued by the Ministry of Information and Communications on the preparation of detailed programs and budgets for information technology application activities using state budget funds;

b) Expenditure for creating electronic information: The content and expenditure levels shall be carried out in accordance with Article 3 and Article 4 of Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the expenditure levels for creating electronic information to maintain the regular operation of agencies and units funded by the state budget.

5. Content and expenditure levels for caring and nurturing beneficiaries at social assistance facilities as stipulated in Clause 4, Article 25 of Decree No. 20/2021/NĐ-CP.

a) Medicine costs for common illnesses: Expenditure based on actual invoices and receipts, with a maximum limit of VND 100,000/person/month;

b) Daily living items, bedding, quilts, mats, summer clothing, winter clothing, undergarments, towels, shoes, toothbrushes; monthly personal hygiene expenses for female beneficiaries of reproductive age and essential daily living items (including diapers for children, elderly, and disabled persons who are bedridden if applicable) and other items: Based on the standard levels prescribed in Circular No. 02/2018/TT-LĐTBXH dated April 27, 2018, issued by the Ministry of Labor, Invalids, and Social Affairs providing economic and technical standards for establishing social assistance service prices (hereinafter referred to as Circular No. 02/2018/TT-LĐTBXH), the head of the social assistance facility shall determine the specific quantity of necessary personal items, expenditure levels based on local actual prices ensuring suitability with the annual budget allocation and actual conditions;

c) Educational materials and textbooks for beneficiaries currently attending school: The content and expenditure levels shall be applied according to the provisions on supporting school supplies for junior high school students in Clause 6, Article 2 of the Joint Circular No. 109/2009/TTLT/BTC-BGDĐT dated May 29, 2009, issued by the Ministry of Finance and the Ministry of Education and Training guiding certain financial systems for students in ethnic minority boarding schools and preparatory universities. Other expenses (if any): Expenditure based on valid invoices and receipts within the allocated budget and determined by the head of the social assistance facility.

6. Expenditure for monitoring and supervising policy implementation: The content and expenditure levels shall be carried out according to the travel allowance regulations stipulated in Circular No. 40/2017/TT-BTC.

7. [4] Expenses for implementing social assistance payment work for social protection beneficiaries:

a) Office supply, printing, photocopying material, form, notice expenses, venue rental fees for payment, drinking water for beneficiaries at the payment location, and other necessary expenses to serve the payment of social assistance benefits to social protection beneficiaries: Payment expenses shall be settled based on actual expenditures within the authorized budget and legal procurement regulations;

b) Cash transportation expenses, transfer fees for beneficiaries, support for ATM card issuance fees for beneficiaries requiring bank transfers, security guard rental fees at the payment location (if necessary): Payment expenses shall be settled based on actual expenditures within the authorized budget and legal procurement regulations;

c) Night shift and overtime expenses: Implemented according to the Labor Code, Decree No. 145/2020/NĐ-CP dated December 14, 2020, issued by the Government detailing and guiding the implementation of certain provisions of the Labor Code regarding working conditions and labor relations;

d) In cases where social assistance payments for social protection beneficiaries are made through service payment organizations: The payment fee shall be determined as a percentage of the total amount paid to social protection beneficiaries by the Provincial People's Council based on local conditions and the actual number of social protection beneficiaries in each locality.

Article 4. Budget preparation, allocation, and settlement of funds

1. The annual state budget preparation, three-year financial-plan-budget plan, five-year financial plan, allocation, utilization, management, accounting, settlement, and public disclosure of state budget funds for implementing assistance policies for social welfare beneficiaries shall be carried out in accordance with laws on the state budget and accounting.

2. Annually, at the time of preparing the state budget, agencies and units assigned tasks shall base on Decree No. 20/2021/NĐ-CP and Article 3 of this Circular to prepare the budget for implementing assistance policies, which will be consolidated in their respective state budget expenditure plans and submitted to competent authorities for approval in accordance with regulations.

3. For non-public social assistance facilities

a) In cases where localities have issued service prices for caring for and supporting social welfare beneficiaries at social assistance facilities; non-public social assistance facilities may be commissioned by competent state agencies to provide public services for caring for and supporting social welfare beneficiaries at such facilities in accordance with Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, commissioning, or tendering for the provision of products and services using state budget funds from regular expenditure (hereinafter referred to as Decree No. 32/2019/NĐ-CP): The state budget shall allocate funds to non-public social assistance facilities based on the quantity, volume of services, and unit price of caring for and supporting social welfare beneficiaries at social assistance facilities as stipulated by the provincial People's Committee and other benefits not included in the service price (such as health insurance; funeral expenses; books, stationery, and learning materials for beneficiaries who are students) in accordance with Circular No. 02/2018/TT-LĐTBXH and Article 25 of Decree No. 20/2021/NĐ-CP.

b) In cases where localities have not issued service prices for caring for and supporting social welfare beneficiaries at social assistance facilities to serve as the basis for commissioning the provision of public services for caring for and supporting social welfare beneficiaries in accordance with Decree No. 32/2019/NĐ-CP: The state budget shall allocate funds to non-public social assistance facilities for caring for and supporting social welfare beneficiaries at social assistance facilities in accordance with Article 25 of Decree No. 20/2021/NĐ-CP and Clause 5 of Article 3 of this Circular.

c) Annually, at the time of preparing the state budget, non-public social assistance facilities shall base on the provisions of clauses a and b of this paragraph to prepare plans and funding needs for supporting the care and support of social welfare beneficiaries at their facilities, submit them to the Department of Labor, Invalids, and Social Affairs for review and verification, and then consolidate them into the local state budget expenditure plan for submission to competent authorities for decision-making in accordance with laws on the state budget.

d) The Department of Labor, Invalids, and Social Affairs shall allocate funds or submit requests to competent authorities to allocate funds to support non-public social assistance facilities in providing care and support for social welfare beneficiaries in accordance with clauses a and b of this paragraph and based on the following grounds:

- A comprehensive list of beneficiaries, funding for care and support of social welfare beneficiaries at facilities as attached in the appendix to this Circular;

- Comparison with relevant invoices and expense vouchers related to organizing care and support for social welfare beneficiaries. Non-public social assistance facilities shall directly retain specific invoices and expense vouchers in accordance with current regulations.

The Department of Labor, Invalids, and Social Affairs shall be responsible for consolidating and settling funds for support and inspecting and supervising the implementation of social assistance policies at non-public social assistance facilities that use state budget funds in accordance with regulations.

4. For the year 2021, agencies and units (including non-public social assistance facilities) using state budget funds to implement social assistance policies for social welfare beneficiaries shall be responsible for compiling the shortfall in funds (after utilizing both the budget transferred to the next year and continuing to use it according to laws on the state budget) required to implement social assistance policies for social welfare beneficiaries under Decree No. 20/2021/NĐ-CP and submitting it to higher-level management agencies or the Department of Labor, Invalids, and Social Affairs (for non-public social assistance facilities) for review and submission to competent authorities for supplementary budget approval in accordance with laws on the state budget.

Localities are permitted to use allocated budgets (including budgets transferred to the next year and continued use according to laws on the state budget) and remaining civil servant salary reform funds to implement social assistance policies for social welfare beneficiaries as stipulated in Decree No. 20/2021/NĐ-CP; in cases of shortfalls, they shall compile reports and submit them to the Ministry of Finance for consideration and support from the central government budget to ensure funding for social security policies during the 2017-2020 period as specified in Clause 5 of Article 4 of Circular No. 109/2020/TT-BTC dated December 25, 2020 of the Ministry of Finance on organizing the implementation of the 2021 state budget.

Article 5. Effective Date

1. This Circular takes effect from November 1, 2021. Assistance policies for social welfare beneficiaries shall be implemented from July 1, 2021.

2. The allowances for cadres, civil servants, public officials, and employees stipulated in point b of Clause 1 and point a of Clause 2 of Article 3 of this Circular shall be applied until the new Pay Scale based on job positions, titles, and leadership positions replaces the current Pay Scale for cadres, civil servants, and public officials and becomes effective.

3. In cases where legal documents cited in this Circular are amended, supplemented, or replaced by other legal documents, the corresponding Articles, Clauses, or Points in the amended, supplemented, or replacing legal documents shall apply.

During the implementation process, if there are any difficulties, units are advised to promptly report them to the Ministry of Finance for research and resolution.

NAME OF FACILITY:

COMPREHENSIVE LISTING TABLE OF ELIGIBLE PERSONS, SUPPORT FUNDS FOR CARE AND MAINTENANCE OF SOCIAL AID RECIPIENTS AT THE INSTITUTION ... YEAR ...

(Issued along with Circular No. 76/2021/TT-BTC dated September 15, 2021 by the Minister of Finance)

The note column must clearly indicate the number of days each individual actually received care and maintenance at the institution.