Circular No. 32/2015/TT-BTC guides the determination of needs, sources, and methods of expenditure to implement salary adjustments for cadres, civil servants, and public officials with a salary coefficient of 2.34 or less according to Decree No. 17/2015/NĐ-CP dated February 14, 2015 of the Government; adjustment of allowances for retired village cadres according to Decree No. 09/2015/NĐ-CP dated January 22, 2015 of the Government.

CIRCULAR

Guidelines for determining needs, sources, and methods of expenditure adjustment a) Report to the Ministry of Natural Resources and Environment on the results of training and upgrading, including listing the teaching staff participating in teaching, evaluating the participation of trainees in the training process, the results of organizing examinations for completing the training and upgrading program on land valuation business, the issuance of Certificates and the use of Certificate codes, summarizing the feedback from trainees on the quality of the training and upgrading program on land valuation business, and other relevant matters. for salary increases for cadres, civil servants, public officials and personnel receiving salaries in the armed forces with a salary coefficient from 2.34 3 Article 2. Effectiveness of enforcement N |||Decree No. 17/2015/CP- dated October 20, 2015 of February 14, 2015 of CGovernment; adjustment of allowances for retired village cadres pursuant to Article 2. Effectiveness of enforcement N |||Decree No. 09/2015/CP- dated October 20, 2015 of January 22, 2015 Cgovernment

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Based on Decree No. 17/2015/NĐ-CP dated February 14, 2015 of the Government stipulating additional salary increments forNo.cadres, civil servants, public officials and personnel receiving lograms andsalaries in the armed forces with a salaryNo. coefficient of 2.34 or lower (hereinafter referred to as Decree No. 17/2015/NĐ-CP);

Based on Decree No. 09/2015/NĐ-CP dated January 22, 2015 of the Government adjusting pensions and social security benefits管理条例 and monthly allowancesdevelopmentfor retired village cadres (hereinafter referred to as Decree No. 09/2015/NĐ-CP); trTo determine needs, sources, and methods of expenditure adjustment for implementing salary adjustments for cadres, civil servants, public officials and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower according to Decree No. 17/2015/NĐ-CP dated February 14, 2015 of the Government; adjustment of allowances for retired village cadres in 2015 according to Decree No.No.09/2015 dated January 22, 2015 of the Government as follows:

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the State Budget Department;

4. Relevant state management agencies.FUNCTIONS, 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 BOARDSa) Adjusting salaries for cadres, civil servants, public officials and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower working in agencies, organizations, and units specified in Article 1 and Article 2 of Decree No. 17/2015/NĐ-CP.onsalaryNo.for civil servants,June 2024;b) Adjusting allowances for retired village cadres according to Decision No. 130-CP dated June 20, 1975 of the Council of Ministers and Decision No. 111-HĐBT dated October 13, 1981 of the Council of Ministers (hereinafter referred to as allowances for retired village cadres) according to the provisions of Decree No. 09/2015/NĐ-CP.No. 2. Based on the provisions of Decree No. 17/2015/NĐ-CP, Decree No. 09/2015/NĐ-CP, and the provisions of this Circular, ministries, ministerial-level agencies, central agencies, and other central agencies (hereinafter referred to as ministries and central agencies) and provincial People's Committees have the responsibility:No.a) Organizing, guiding, and compiling the needs and sources of funds to implement salary adjustments for cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower in agencies, units, and subordinate levels; adjusting allowances for retired village cadres, and submitting them to the Ministry of Finance as prescribed.No. b) Determining and allocating the sources to implement salary adjustments and state budget support (if any) to implement salary adjustments for cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower and adjusting allowances for retired village cadres in accordance with the prescribed regulations and the provisions of this Circular.

Article 1. General Provisions

Article 1. This Circular stipulates the determination of needs, sources, and methods of expenditure to implement:

Article 2. Determining the financial needs for implementing salary adjustments for cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower under Decree No. 17/2015/NĐ-CP and allowances for retired village cadres under Decree No. 09/2015/NĐ-CP

1. Determining the financial needs for implementing salary adjustments for cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower under Decree No. 17/2015/NĐ-CP

a) The total number of cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower to determine the financial needs for implementing Decree No. 17/2015/NĐ-CP is the actual number present at the reporting time (the number present on January 1, 2015), within the total number of authorized positions assigned in 2015.

For those working under labor contracts, only the number of employees working under indefinite-term labor contracts in Party agencies, state administrative agencies, and political-social organizations as stipulated in Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing certain types of job contracts in state administrative agencies and public institutions (hereinafter referred to as Decree No. 68/2000/NĐ-CP); the number of employees working under labor contracts receiving salaries from the State budget in the Vietnam People's Army and the People's Police; the number of kindergarten teachers working under labor contracts as stipulated in Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister shall be included to determine the financial needs for implementing Decree No. 17/2015/NĐ-CP.

For those working in special-interest associations, only the number of authorized positions assigned shall be included.

For those employees specified in Clause 1 Point a of this Article who increased in 2015 compared to the number present on January 1, 2015 (if any), if within the total authorized positions assigned (or approved) in 2015, the additional financial needs for implementing Decree No. 17/2015/NĐ-CP of these authorized positions shall be compiled and reported for supplementary consideration by the Ministry of Finance (for ministries and central agencies) or included in the financial needs for implementing salaries in the following year (for provincial-level cities directly under the Central Government).

Not to include the objects specified in Clause 3 Article 2 of Decree No. 17/2015/NĐ-CP in the number of objects entitled to additional salary increments under Decree No. 17/2015/NĐ-CP to determine the additional salary needs as stipulated in this Circular.

b) The financial needs for implementing salary adjustments for cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a salary coefficient of 2.34 or lower under Decree No. 17/2015/NĐ-CP shall be determined based on the monthly additional salary increment stipulated in Article 3 of Decree No. 17/2015/NĐ-CP and the actual months the employee holds a position with a salary coefficient of 2.34 or lower.

2. Determining the financial needs for implementing additional allowance adjustments stipulated in Decree No. 09/2015/NĐ-CP

For personnel working at associations with special characteristics, only the total number of authorized positions assigned by the competent authority shall be consolidated.

For the number of workers specified in Clause 1, Point a of this Article that increase in 2015 compared to the number present on January 1, 2015 (if any), if within the total authorized quota assigned (or approved) for 2015, the additional funding requirement for these authorized positions under Decree No. 17/2015/NĐ-CP shall be reported by the Ministries, central agencies, and provinces/cities directly under the Central Government for supplementary consideration and resolution by the Ministry of Finance (for Ministries and central agencies) or included in the funding requirements for the next year's salary (for provinces/cities directly under the Central Government).

The objects specified in Clause 3, Article 2 of Decree No. 17/2015/NĐ-CP shall not be included in the number of objects entitled to additional salary under Decree No. 17/2015/NĐ-CP to determine the additional salary needs as stipulated in this Circular.

b) The funding requirement for implementing the adjustment of salaries for cadres, civil servants, public officials, and those receiving salaries in the armed forces with a salary coefficient of 2.34 or lower according to Decree No. 17/2015/NĐ-CP shall be determined based on the monthly additional salary level specified in Article 3 of Decree No. 17/2015/NĐ-CP and the actual number of months the worker holds a position with a coefficient of 2.34 or lower.

2. Determine the funding requirement for implementing the adjustment of additional allowances as prescribed in Decree No. 09/2015/NĐ-CP.

The need for funds to implement the adjustment of additional allowances for retired commune cadres is determined based on the number of commune cadres who have actually retired at the reporting time point (the number present as of January 1, 2015), the level of additional allowance stipulated in Article 2 of Decree No. 09/2015/NĐ-CP, and the guidance of the Ministry of Home Affairs in Circular No. 01/2015/TT-BNV dated February 13, 2015.

Article 3. Determining the source to ensure the need for funds to implement Decree No. 17/2015/NĐ-CP and Decree No. 09/2015/NĐ-CP.

1. Source of funds to implement Decree No. 17/2015/NĐ-CP in 2015 for Ministries and central agencies:

a) For administrative state agencies, the Party, and mass organizations:

- Utilize the savings from 10% of regular expenses (excluding salaries, allowances, and other salary-like items) in the State Budget estimate for 2015 that increased compared to the State Budget estimate for 2014 of each agency and unit. Based on the allocated State Budget estimate for 2015, Ministries and central agencies shall guide agencies and units to calculate and aggregate the savings report to the Ministry of Finance, while providing detailed explanations of the basis for calculation.

- Utilize at least 40% of the retained revenue according to the regime in 2015 (the remaining portion after using it to implement Decree No. 66/2013/NĐ-CP, Decree No. 31/2012/NĐ-CP, Decree No. 34/2012/NĐ-CP, Decree No. 22/2011/NĐ-CP, and Decree No. 57/2011/NĐ-CP); for service revenue, utilize 40% of the surplus between income and expenditure from service activities.

- Any sources for implementing salary reform from 2014 and prior years that were not fully utilized can be carried over to 2015 (if applicable).

b) For state-owned and party-affiliated public institutions:

- Utilize the savings from 10% of regular expenses (excluding salaries, allowances, and other salary-like items) in the State Budget estimate for 2015 that increased compared to the State Budget estimate for 2014 of each unit. Ministries and central agencies shall guide units to calculate and aggregate the savings report to the Ministry of Finance, while providing detailed explanations of the basis for calculation.

- Utilize at least 40% of the retained revenue according to the regime in 2015 (the remaining portion after using it to implement decrees on salaries and allowances from 2014 and prior years); for service revenue, utilize 40% of the surplus between income and expenditure from service activities. Specifically, for the health sector, utilize at least 35% of the retained revenue after deducting costs for medicines, blood, transfusions, chemicals, replacement materials, consumables, allowances for permanent duty, surgical allowances, and procedural allowances if they are included in the service price structure.

- Any sources for implementing salary reform up to the end of 2014 that were not fully utilized can be carried over to 2015 (if applicable).

In cases where the sources provided for in points a and b of Clause 1 of this Article are less than the need for funds to implement Decree No. 17/2015/NĐ-CP in 2015 as specified in Article 2 of this Circular, the Central Government budget will supplement the shortfall for Ministries and central agencies to ensure sufficient funding for implementation.

In cases where the sources provided for in points a and b of Clause 1 of this Article exceed the need for funds to implement Decree No. 17/2015/NĐ-CP in 2015 as specified in Article 2 of this Circular, Ministries and central agencies will self-fund the implementation of Decree No. 17/2015/NĐ-CP in 2015. If, after ensuring the need for funds to adjust the increased salary in 2015, there remains surplus retained revenue intended for salary reform and there is a need for development activities of agencies and units, Ministries and central agencies will propose usage plans for each unit, submit them to the Ministry of Finance for unified approval before use. At the same time, agencies and units must commit that when the competent authority decides to increase salaries, the agency or unit will arrange within its own budget to ensure the funding for salary reform according to the schedule.

2. Source of funds to implement Decree No. 17/2015/NĐ-CP and Decree No. 09/2015/NĐ-CP in 2015 for provinces and centrally-administered cities:

a) Utilize at least 40% of the retained revenue according to the regime in 2015 (the remaining portion after using it to implement decrees on salaries and allowances from 2014 and prior years); for service revenue, utilize 40% of the surplus between income and expenditure from service activities. Specifically, for the health sector, utilize at least 35% of the retained revenue after deducting costs for medicines, blood, transfusions, chemicals, replacement materials, consumables, allowances for permanent duty, surgical allowances, and procedural allowances if they are included in the service price structure.

b) Utilize the savings from 10% of regular expenses in the 2015 budget that has been assigned by the competent authority (the savings from 10% of regular expenses in the 2015 budget that increased compared to the 2014 budget after adjusting for the same salary and allowance levels);

c) 50% of the increased local government budget revenue (excluding increased revenue from land use fees) realized in 2014 compared to the 2014 budget estimate approved by the Prime Minister (for this source of increased revenue, in cases where localities face difficulties, with low self-balancing ratios of expenditures from local revenues, small increases in revenue in 2014 compared to the Prime Minister's approved budget estimates, and difficulties in implementing salary reforms due to inability to reallocate increased revenue among different levels of the local budget, the Ministry of Finance will consider specifically to determine the amount of increased revenue to be included in the source for implementing salary reforms in 2015; simultaneously, compile and report to the Prime Minister the results of implementation);

d) 50% of the increased local government budget revenue (excluding increased revenue from land use fees) in the 2015 budget compared to the 2011 budget (the remaining portion after using it to implement decrees on salaries and allowances from 2014 and prior years, excluding the 50% of increased local government budget revenue in the 2015 budget compared to previous budgets allocated for salary reforms and implemented development investment and social welfare policies according to decisions allocating the state budget revenue and expenditure estimates issued by the Ministry of Finance);

e) Any sources for implementing salary reform up to the end of 2014 that were not fully utilized can be carried over to 2015 (if applicable).

In the case where the sources provided for under Clause 2 of this Article are less than the funding requirements to implement Decree No. 17/2015/NĐ-CP and Decree No. 09/2015/NĐ-CP as stipulated in Article 2 of this Circular, the central budget will supplement the shortfall to ensure sufficient funds for the provinces and centrally-administered cities to implement these decrees.

In the case where the sources provided for under Clause 2 of this Article exceed the funding requirements to implement Decree No. 17/2015/NĐ-CP and Decree No. 09/2015/NĐ-CP as stipulated in Article 2 of this Circular, the provinces and centrally-administered cities shall self-fund the implementation costs; the remaining amount will be carried over to the following year to ensure the implementation of decrees on salaries; this surplus shall not be used for other purposes. For provinces and centrally-administered cities with significant surplus funds after ensuring the funding needs for salary reform according to the schedule, they shall report to the Ministry of Finance for consideration and resolution in accordance with Clause 2 Point c of Decision No. 383/QĐ-TTg dated April 3, 2007 of the Prime Minister.

For public institutions at the local level that have surplus funds from retained revenue for salary reform and have urgent funding needs for certain tasks; the institutions shall report to the provincial People's Committee to direct relevant agencies to determine the funding required to implement the salary reform schedule based on the principle that these units must self-fund the reform; after calculating the surplus funds, the provincial People's Committee shall decide to use part of it to meet the urgent funding needs of the unit.

3. The retained revenue according to the provisions of Clause 1 and Clause 2 of this Article shall not be deducted for direct expenses serving the collection process if such revenue is derived from activities or services funded by the State or from activities or services under the exclusive rights of the State and for which the State budget has already covered the operational collection costs (retained school fees for public schools, etc.). The retained revenue according to the provisions shall be deducted for direct expenses serving the collection process if such revenue is derived from activities or services funded by the State or from activities or services under the exclusive rights of the State but for which the State budget has not yet covered the operational collection costs. Additionally, note the following points:

a) For regular student tuition fees at public schools: 40% of the retained revenue for implementing the salary reform system shall be calculated based on the total tuition fee income of students (including the supplementary education fee provided by the State budget according to Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government, and Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government).

b) For tuition fees from part-time training activities, joint ventures, and other training activities of public schools: 40% of the retained revenue for implementing salary reform shall be calculated based on the tuition fee income from these activities after excluding related costs.

c) For service charges, joint venture activities, and other revenues of public institutions (excluding revenue according to the Ordinance on Fees and Charges): 40% of the retained revenue for implementing salary reform shall be calculated based on the total income from these activities after deducting related costs.

4. The funding for implementing Decree No. 17/2015/NĐ-CP for workers under fixed-term labor contracts in administrative state agencies, Party organizations, and political-social organizations as stipulated in Decree No. 68/2000/NĐ-CP shall be self-funded by the agencies and units from their allocated state budget estimates at the beginning of the year and other lawful sources of income.

5. The funding for implementing Decree No. 17/2015/NĐ-CP for workers under labor contracts within the authorized staffing levels of public institutions as stipulated in Point d, e Clause 1 Article 2 of Decree No. 17/2015/NĐ-CP shall be self-funded by the agencies and units from their allocated state budget estimates at the beginning of the year and other lawful sources of income.

6. The funding for implementing Decree No. 17/2015/NĐ-CP for personnel and labor in the trade union system at all levels shall be guaranteed from the 2% trade union revenue; it shall not be included in the funding requirements for salaries and additional allowances of ministries, central agencies, and provinces and centrally-administered cities.

Article 4. Reporting regime on demand and funding sources for implementing Decree No. 17/2015/NĐ-CP and Decree No. 09/2015/NĐ-CP

Ministries, central agencies, and provinces and centrally-administered cities (including those that have ensured sufficient funding to implement) shall be responsible for organizing, guiding, reviewing, and compiling reports on demand and funding sources for implementing the aforementioned Decrees in 2015 and submitting them to the Ministry of Finance no later than April 30, 2015.

(Ministries and central agencies shall submit reports on demand and funding according to attached forms No. 1, 3a, 3b, 3c; provinces and centrally-administered cities shall submit reports on demand and funding according to attached forms 2a, 2b, 4).

Article 5. Method of disbursing funds for implementing Decree No. 17/2015/NĐ-CP and Decree No. 09/2015/NĐ-CP of the Government

1. Ministries, central agencies, and provinces and centrally-administered cities shall guide units to pay additional salaries to workers based on the monthly additional salary levels stipulated in Decree No. 17/2015/NĐ-CP and the actual time workers hold grades from 2.34 downwards.

2. For units using the budget with funding sources larger than the required funding to implement the aforementioned Decrees, they may proactively use these sources to pay additional salaries, allowances, and subsidies to cadres, civil servants, and public officials of their units according to prescribed regulations.

3. For ministries, central agencies, and provinces and centrally-administered cities with funding sources larger than the required funding to implement the aforementioned Decrees:

a) Ministries, central agencies, and provinces and centrally-administered cities shall direct and guide subordinate units and budgetary levels with funding sources larger than the required funding to proactively use these sources to pay additional salaries to cadres, civil servants, and public officials, and additional subsidies to village cadres who have retired according to prescribed regulations.

b) Provinces and centrally-administered cities shall proactively use increased local government revenue, save 10% of regular expenditure (the portion retained centrally) to supplement funding sources for budgetary units at the same level and directly subordinate budgetary levels that still lack funding.

4. For ministries, central agencies, and provinces and centrally-administered cities with funding requirements to implement the aforementioned Decrees larger than the prescribed funding sources under this Circular:

a) For ministries and central agencies:

- Based on the reports of ministries and central agencies, the Ministry of Finance will review and notify additional funding for ministries and central agencies (details of areas of expenditure and implementing units) sufficient to implement.

- After receiving the notification from the Ministry of Finance, ministries and central agencies will notify additional funding for directly subordinate budgetary units to implement additional salaries according to prescribed regulations (after using the source to implement additional salaries according to regulations but still lacking funding).

- Primary budgetary units shall allocate the notified additional amount above to directly subordinate budgetary units (after using the source to implement additional salaries according to regulations but still lacking funding). Budgetary units shall withdraw money from the State Treasury within the supplemented amount and proactively use retained income according to regulations, save 10% of regular expenditure to pay additional salaries to cadres, civil servants, and public officials of their units according to prescribed regulations.

b) For provinces and centrally-administered cities: Based on the reports on funding requirements and sources of provinces and centrally-administered cities, the Ministry of Finance will review and notify additional funding for localities to ensure sufficient funding for salary reform.

5. While awaiting authorized authorities to supplement funding, higher-level budgets shall temporarily provide funding for lower-level budgets that have not ensured sufficient funding for implementation; for localities facing difficulties with funding sources, there shall be a report sent to the Ministry of Finance to temporarily provide funding for the locality; budgetary units may proactively use the 2015 budget allocation and retained income according to regulations to promptly pay salaries and additional subsidies to cadres, civil servants, public officials, armed forces, and other subjects as stipulated in this Circular. The temporarily provided funding and the amount already used shall be returned from the supplementary funding to implement salaries and additional subsidies by the authorized authority.

6. Accounting and settlement: The accounting and settlement of funds for implementing salaries, allowances, and subsidies for the subjects as stipulated in this Circular shall be carried out in accordance with the Law on State Budget and current legal documents.

Article 6. Implementation Organization

1. Based on the specific situation of their own agencies and localities and the provisions of this Circular, Heads of Ministries, central agencies, Chairpersons of People's Committees of provinces and centrally-administered cities shall stipulate the time and reporting forms for units and directly subordinate budgetary levels in accordance with the regulations on compiling and reporting to the Ministry of Finance in this Circular.

2. This Circular takes effect from May 4, 2015.

3. The regimes prescribed in this Circular shall be implemented from January 1, 2015. In cases where the normative legal documents cited in this Circular are amended, supplemented, or replaced by other normative legal documents, the provisions of the amended, supplemented, or replacing documents shall apply.

During the implementation process, if there are difficulties, relevant ministries, central agencies, and localities shall report to the Ministry of Finance for timely consideration and resolution./.