Circular No. 34/2025/TT-BTC amends and supplements certain Articles of Circular No. 07/2025/TT-BTC dated January 24, 2025, issued by the Ministry of Finance guiding the determination of funding sources and the preparation of budgets, management, utilization, and settlement of funds for implementing policies stipulated in Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regulations for cadres, civil servants, public officials, workers, and armed forces in the restructuring of organizational structures within the political system.

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 07/2025/TT-BTC DATED JANUARY 24, 2025, ISSUED BY THE MINISTRY OF FINANCE GUIDING THE DETERMINATION OF FUNDS AND THE PREPARATION, MANAGEMENT, USE, AND SETTLEMENT OF FUNDS FOR IMPLEMENTING POLICIES AS PROVIDED IN DECREE NO. 178/2024/NĐ-CP DATED DECEMBER 31, 2024, OF THE GOVERNMENT ON POLICIES AND REGIMES FOR OFFICIALS, CIVIL SERVANTS, STATE EMPLOYEES, LABORERS, AND MILITARY PERSONNEL IN THE IMPLEMENTATION OF ORGANIZATIONAL STRUCTURE REFORMS OF THE POLITICAL SYSTEM

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

Pursuant to the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law, the Independent Audit Law, the State Budget Law, the Management and Use of Public Assets Law, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regimes for officials, civil servants, state employees, laborers, and military personnel in the implementation of organizational structure reforms of the political system;

Pursuant to Decree No. 67/2025/NĐ-CP dated March 15, 2025, of the Government amending and supplementing Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regimes for officials, civil servants, state employees, laborers, and military personnel in the implementation of organizational structure reforms of the political system;

1. Scope of Regulation:

The Minister of Finance hereby issues this Circular amending and supplementing certain Articles of Circular No. 07/2025/TT-BTC dated January 24, 2025, issued by the Ministry of Finance guiding the determination of funds and the preparation, management, use, and settlement of funds for implementing policies as provided in Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regimes for officials, civil servants, state employees, laborers, and military personnel in the implementation of organizational structure reforms of the political system.

Article 1. Amendments and supplements to certain Articles of Circular No. 07/2025/TT-BTC dated January 24, 2025, issued by the Ministry of Finance guiding the determination of funds and the preparation, management, use, and settlement of funds for implementing policies as provided in Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regimes for officials, civil servants, state employees, laborers, and military personnel in the implementation of organizational structure reforms of the political system.

1. Amend and supplement Article 1 as follows:

"Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular stipulates the determination of funds and the preparation, management, use, and settlement of funds for implementing policies as provided in Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regimes for officials, civil servants, state employees, laborers, and military personnel in the implementation of organizational structure reforms of the political system (hereinafter referred to as Decree No. 178/2024/NĐ-CP) and Decree No. 67/2025/NĐ-CP dated March 15, 2025, of the Government amending and supplementing Decree No. 178/2024/NĐ-CP dated December 31, 2024, of the Government on policies and regimes for officials, civil servants, state employees, laborers, and military personnel in the implementation of organizational structure reforms of the political system (hereinafter referred to as Decree No. 67/2025/NĐ-CP).

2. Applicability: Agencies and units with beneficiaries under the provisions of Clause 2, Article 1 of Decree No. 67/2025/NĐ-CP.

3. In cases where agencies and units have operational funds according to Resolutions, Decisions, and other documents of competent authorities: Funds for implementing policies; the preparation, management, use, and settlement of funds shall be carried out in accordance with the provisions of Resolutions, Decisions, and other documents of competent authorities. For the year 2025, during the waiting period for competent authorities to supplement funds and adjust budgets, agencies and units shall proactively use allocated budgetary funds to promptly pay benefits and policies to beneficiaries."

2. Amend and supplement certain clauses of Article 2 as follows:

a) Amend and supplement Point a, Clause 1, Article 2 as follows:

"a) Funds retained at the old level of position salary or leadership position allowance until the end of the term of election or the end of the appointment period for officials and civil servants in leadership positions who cease to hold leadership positions or are elected or appointed to leadership positions with lower leadership position allowances due to organizational restructuring as provided in Clause 11, Article 1 of Decree No. 67/2025/NĐ-CP;"

b) Amend and supplement Clause 2, Article 2 as follows:

"2. The State budget allocates funds to implement remaining policies and regimes (excluding those policies and regimes specified in Clause 1 of this Article) as provided in Article 7, Article 8, Article 9, Article 10, Article 12, and Article 15 of Decree No. 178/2024/NĐ-CP, and Clauses 6, 7, 8, 9, 10, 12, 13, and 15 of Article 1 of Decree No. 67/2025/NĐ-CP as follows:

a) For officials, civil servants, laborers, and military personnel under the management of ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as central ministries and agencies); and persons working within the authorized staffing quota and receiving salaries from the state budget at central-level associations assigned tasks by the Party and State: The funds for implementing benefits and policies shall be guaranteed by the central budget.

b) For civil servants and cadres; village-level cadres and workers under the management of local units; and those working within the staffing quota and receiving salaries from the state budget at associations assigned tasks by the Party and State at provincial and district levels, directly affected by the implementation of organizational restructuring, consolidation, and merger: The funds for implementing policies and regulations shall be aggregated into the local wage reform needs.

3. Amend and supplement some clauses of Article 3 as follows:

a) Amending and supplementing Clause 1 as follows:

"For public service establishments self-financing regular expenses and investment costs (Group 1); public service establishments self-financing regular expenses (Group 2) as prescribed by the Government: The funds for implementing policies and regulations as stipulated in Clause 14, Article 1 of Decree No. 67/2025/NĐ-CP;"

b) Amend and supplement Clause 4 as follows:

"4. The state budget shall allocate funds to implement policies and regulations for public service establishments as provided in Clauses 1, 2, and 3 of this Article as follows:

a) Units using the annual state budget allocation for regular expenses support shall use such funds to pay the benefits prescribed in Clause 2, Article 2 of this Circular;

b) The state budget shall allocate funds to implement remaining policies and regulations (excluding those mentioned in point a of this clause) as provided in Articles 7, 8, 10, 12, and 15 of Decree No. 178/2024/NĐ-CP, and Clauses 6, 7, 8, 10, 12, 13, and 14, Article 1 of Decree No. 67/2025/NĐ-CP as follows:

- For officials and workers in public service establishments under the management of central ministries and agencies, the central budget shall ensure funding (including public service establishments self-financing regular expenses through service prices set by the State but not fully covering the factors constituting policy and regulation solutions);

- For officials and workers in public service establishments managed by localities: The funds for implementing policies and regulations shall be aggregated into the local wage reform needs (including public service establishments self-financing regular expenses through service prices set by the State but not fully covering the factors constituting policy and regulation solutions)."

4. Supplement Clause 6, Clause 7, Clause 8, and Clause 9 of Article 3 as follows:

"6. In cases where Groups 1 and 2 units do not have sufficient funds to resolve policies and regulations, they may use funds from the development fund for public services, income supplementation fund, reward fund, welfare fund, and surplus funds from the unit's wage reform budget derived from public service activities and other lawful sources (including retained fees as prescribed) to resolve policies and regulations.

7. In cases where public service establishments undergo consolidation or merger, the new unit shall develop a financial autonomy plan to submit to the competent authority for review and approval according to the legal provisions on the financial autonomy mechanism of public service establishments.

For units undergoing consolidation or merger that previously belonged to Group 3 (partially self-financed regular expenses) or Group 4 (fully financed regular expenses by the State): During the period before the competent authority approves the financial autonomy plan, if there is a need for additional funds to implement policies and regulations after utilizing the prescribed funds and still lacking sufficient funds, the unit shall report the required funds to the state budget for support within the number of staff members receiving salaries from the state budget allocated by the competent authority. If the unit is subsequently classified as Group 1 or Group 2, the unit shall return to the state budget the supplementary funds allocated for implementing policies and regulations.

8. In cases where, after organizational restructuring, public service establishments change their supervising authorities but retain their names and functions, they shall continue to implement the approved financial autonomy plan until the end of the financial autonomy phase as stipulated by the legal provisions on the financial autonomy mechanism of public service establishments.

9. In cases where agencies and units with operational funds based on resolutions, decisions, and other documents of the competent authority are merged into public service establishments, the state budget shall provide support for resolving policies and regulations within the number of staff members allocated by the competent authority before the merger or consolidation and the number of staff members receiving salaries from the state budget (for Group 3 and Group 4 units, the state budget shall support regular expenses)."

5. Amend and supplement Article 4 as follows:

a) Amending and supplementing Clause 1 as follows:

"1. For civil servants, cadres, employees, and military personnel under the management of central ministries and agencies, the Central Budget shall ensure funding: The Vietnam Social Security shall aggregate and send the funds to the Ministry of Finance to transfer into the social insurance fund according to Form No. 01 issued together with this Circular."

b) Amend and supplement Clause 2 as follows:

"2. For civil servants, cadres, employees; village-level cadres and workers under the management of local units: The funds for implementing policies and regulations shall be aggregated into the local wage reform needs. The social security agency shall aggregate and send the funds to the finance agency to transfer into the social insurance fund according to Form No. 02 issued together with this Circular."

6. Supplement Clause 4 of Article 5 as follows:

"4. Ministries, central agencies, and local authorities shall be fully responsible for proposing, identifying beneficiaries, preparing budgets, managing, and using allocated funds to ensure that payments are made correctly according to the prescribed subjects, policies, and regulations stipulated in Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP of the Government, and guiding documents from the Ministry of Home Affairs and the Ministry of Finance, without causing any loss, waste, corruption, or complaints."

Article 2. Effectiveness and Implementation

1. This Circular takes effect from June 11, 2025.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amending, supplementing, or replacing documents shall apply.

3. During implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.

Form No. 01

COMBINED LIST OF OFFICIALS, CIVIL SERVANTS, CIVIL SERVICE MEMBERS, WORKERS, AND MILITARY PERSONNEL UNDER THE MANAGEMENT OF MINISTRIES, AGENCIES WITH MINISTERIAL STATUS, GOVERNMENT AFFILIATED AGENCIES, AND OTHER CENTRAL ORGANIZATIONS RETIRING EARLY BY AT LEAST 5 YEARS AS PROVIDED FOR IN DECREE NO. 178/2024/NĐ-CP OF THE GOVERNMENT
(from ... month ... year ... to ... month ... year ...)
(Attached to Circular No. 34/2025/TT-BTC dated June 11, 2025, issued by the Minister of Finance)

Note: (1) Column 15. In cases where mandatory social insurance salary contributions are made in cash, record the cash salary amount, and (2) in column 20, calculate it as column 15*22%*column 14.

(3) LCS: Is the basic salary/reference level based on the month immediately preceding the retirement salary month.

Form No. 02

COMBINED LIST OF OFFICIALS, CIVIL SERVANTS, CIVIL SERVICE MEMBERS; VILLAGE LEVEL CIVIL SERVANTS AND WORKERS UNDER THE MANAGEMENT AND AFFILIATION OF LOCAL AUTHORITIES RETIRING EARLY BY AT LEAST 5 YEARS AS PROVIDED FOR IN DECREE NO. 178/2024/NĐ-CP OF THE GOVERNMENT
(from ... month ... year ... to ... month ... year ...)
(Attached to Circular No. 34/2025/TT-BTC dated June 11, 2025, issued by the Minister of Finance)

Note: (1) Column 15. In cases where mandatory social insurance salary contributions are made in cash, record the cash salary amount, and (2) in column 20, calculate it as column 15*22%*column 14.

(3) LCS: Is the basic salary/reference level based on the month immediately preceding the retirement salary month.