Joint Circular No. 36/2009/TTLT-BQP-BNV-BLDTBXH-BTC guiding the implementation of certain provisions of Decree No. 21/2009/NĐ-CP dated February 23, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Officers of the Vietnam People's Army regarding the regime and policies for officers retiring from active service; officers in active service who die or retire; officers in active service transferring to professional military personnel or defense civil servants.

JOINT CIRCULAR

||| Guidelines for Implementing Certain Provisions of Decree No. 21/2009/NĐ-CP dated February 23, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Officers of the Vietnam People's Army regarding benefits and policies for officers who have ceased active service; officers on active duty who have died or passed away; and officers on active duty transferring to professional soldiers or defense civil servants.

||| detailing and guiding the implementation of certain provisions of the Law on Officers of the Vietnam People's Army regarding benefits and policies for officers who have ceased active service; officers on active duty who have died or passed away; and officers on active duty transferring to professional soldiers or defense civil servants.

||| officers on active duty who have died or passed away; officers on active duty transferring to professional soldiers or defense civil servants.

||| professional soldiers or defense civil servants.

 __________________________

Pursuant to the Law on Legislative Acts of 03 June 2008;

||| Pursuant to Decree No. 21/2009/NĐ-CP dated February 23, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Officers of the Vietnam People's Army regarding benefits and policies for officers who have ceased active service; officers on active duty who have died or passed away; and officers on active duty transferring to professional soldiers or defense civil servants (hereinafter referred to as Decree No. 21/2009/NĐ-CP), the Ministry of National Defense, the Ministry of Interior, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance issue guidelines for implementing certain provisions of Decree No. 21/2009/NĐ-CP as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

||| The benefits and policies detailed and guided in this Circular apply to officers and professional soldiers who have ceased active service; officers and professional soldiers on active duty who have died or passed away; officers on active duty transferring to professional soldiers; and officers and professional soldiers (abbreviated as QNCN) on active duty transferring to defense civil servants (abbreviated as CCQP).

||| Article 2. Basis for Enjoyment of Benefits

1. Salary for Entitlement Calculation

a) The monthly salary for calculating the one-time allowance prescribed in point b, Clause 2, Article 2 of Decree No. 21/2009/NĐ-CP and detailed in Clause 3, Article 3, Part 1, Chapter II of this Circular shall be calculated based on the average monthly salary paid for social insurance contributions over the last five years (60 months) before the officer or QNCN retires. When calculating the average monthly salary, it shall be converted according to the salary system in effect at the time the officer or QNCN receives retirement benefits.

b) The monthly salary for calculating the one-time allowance prescribed in point b, Clause 1, Article 5; Article 7; Clause 2, Article 9 of Decree No. 21/2009/NĐ-CP and detailed in point b, Clause 2, Article 8, Part 3, Chapter II; point b, Clause 1, point b, Clause 2, Article 10, Part 4, Chapter II and Clause 3, Article 12, Part 6, Chapter II of this Circular is the monthly salary paid for social insurance contributions of the month immediately preceding the date of retirement, discharge, transfer to another profession, retirement under the invalidity benefit system, death, passing away, or transfer to CCQP of the officer or QNCN.

c) The monthly salary for calculating the one-time allowance mentioned in points a and b of this clause includes: the salary according to rank for officers, type, group, grade for QNCN, and allowances for leadership positions, seniority allowances exceeding the ceiling, occupational seniority allowances, and retained differential amounts (if any).

2. Length of Service for Entitlement Calculation

a) The period of service for calculating the one-time allowance prescribed in point b, Clause 2, Article 2; point b, Clause 1, Article 5; Article 7 of Decree No. 21/2009/NĐ-CP and detailed in point b, Clause 3, Article 3, Part 1, Chapter II; point b, Clause 2, Article 8, Part 3, Chapter II and point b, Clause 1, point b, Clause 2, Article 10, Part 4, Chapter II of this Circular is the total period of service in the military (including periods as officers, QNCN, non-commissioned officers, soldiers, and defense civil servants) and the period of service in state agencies and units receiving salaries from the state budget and paying social insurance contributions prior to joining the military.

b) The period of service for calculating the conversion period prescribed in Clause 1, Article 9 of Decree No. 21/2009/NĐ-CP and detailed in Clause 1, Clause 2, Article 12, Part 6, Chapter II of this Circular for enjoying the one-time allowance is the total period of service in the military counted as occupational seniority (including periods as officers, QNCN, non-commissioned officers, soldiers) with direct combat participation, combat support, or work in areas or professions with special military characteristics.

c) The period of service mentioned in points a and b of this clause, if interrupted without receiving a one-time allowance (discharge, demobilization, resignation), can be accumulated.

The military age serving as the basis for calculating occupational seniority for officers and QNCN shall be implemented according to Decision No. 3156/2000/QĐ-BQP dated December 28, 2000 of the Minister of National Defense promulgating regulations on calculating military age in the Vietnam People's Army.

3. In cases where the period of service, additional period due to conversion, and early retirement age have fractional months, they shall be calculated according to the principle: less than three months is not counted, from three months to six months inclusive is counted as half a year, and more than six months up to less than twelve months is counted as a full year.

Chapter II

REGIME AND POLICY

Section 1

FOR OFFICERS AND QNCN RETIREES

Article 3. One-time allowance system for retirement before the age limit

The one-time allowance system for officers and non-commissioned officers (NCOs) retiring before the highest age limit according to their rank as stipulated in Clause 2, Article 2 of Decree No. 21/2009/NĐ-CP shall be implemented as follows:

1. Officers and NCOs who meet the conditions to retire before the highest age limit according to their rank shall be entitled to one-time allowance under one of the following circumstances:

a) Belonging to the surplus category due to organizational restructuring or reduction in establishment as decided by the competent authority;

b) Reaching the highest age limit for holding command or management positions as stipulated in Clause 3, Article 13 of the Law on Officers of the Vietnam People's Army, but the military has no further need to deploy or utilize them.

2. The age limit for calculating the one-time allowance when officers retire before the highest age limit according to their rank as stipulated in Clause 1, Article 13 of the Law on Officers of the Vietnam People's Army and NCOs retire before the highest age limit shall be determined correspondingly to officers with the same rank, but the highest age limit shall be implemented according to the provisions of Article 7 of Decree No. 18/2007/NĐ-CP dated February 1, 2007 of the Government on professional soldiers, specifically as follows:

a) The highest age limit for officers serving on active duty according to rank is:

Sub-officer: male 46, female 46;

Major: male 48, female 48;

Lieutenant Colonel: male 51, female 51;

Colonel: male 54, female 54;

Senior Colonel: male 57, female 55;

General: male 60, female 55.

b) The age limit for NCOs serving in active duty and entitled to the corresponding rank is:

Sub-officer: male 46, female 46;

Major: male 48, female 48;

Lieutenant Colonel, Colonel: male 50, female 50.

c) The age to determine officers and NCOs retiring before the highest age limit according to their rank while serving in active duty must be at least one year (12 months) earlier than the age limit specified in points a and b of this clause, calculated from the month of birth to the month immediately preceding the month when the officer or NCO retires and receives monthly pension.

For special cases where the date and month of birth cannot be determined in various files, only the year of birth can be identified, then July 1st of the year of birth of the individual will be taken as the basis for calculating the retirement age.

Example 1: Comrade Nguyen Viet Khoa, Lieutenant Colonel, born in June 1959, enlisted in June 1977. According to current regulations, Comrade Khoa would reach the highest age limit for service in active duty on July 1, 2010 (age 51). However, due to organizational restructuring, the military no longer needs to deploy or utilize him, he was authorized to retire early on July 1, 2009 (age 50) and received monthly pension from that date. Comrade Khoa is entitled to a one-time allowance for retiring before the highest age limit of his rank (Lieutenant Colonel) because he retired 12 months earlier than the highest age limit.

d) The rank to determine the highest age limit correspondingly as guided in points a and b of this clause is the rank at the time of the decision on retirement by the competent authority.

Example 2: Comrade Phan Thi Binh, NCO, born in March 1963, due to organizational restructuring, the military no longer needed to deploy or utilize her, she was authorized to retire from August 1, 2008, with the rank of Major NCO; received a decision to start receiving monthly pension on August 1, 2009 (age 46 years and 4 months), with the rank of Lieutenant Colonel NCO. According to regulations, Comrade Binh is considered to have retired before the highest age limit, determined based on her rank of Major NCO:

48 years - 46 years and 4 months = 1 year and 8 months

3. In addition to social insurance benefits and preferential treatment for those who have contributed to the revolution (if applicable) as prescribed by current laws, when retiring before the highest age limit, officers and NCOs are also entitled to the following allowances:

a) An allowance equal to three months' average salary for each year (12 months) retired before the age limit.

The amount of allowance for the number of years retired before the age limit is calculated according to the following formula:

b) An allowance equal to five months' average salary for the first 20 years of service. From the 21st year onwards, one half month's average salary is granted for each additional year of service.

The amount of the one-time allowance for the number of years of service shall be calculated according to the following formula:

4. Cases where the one-time allowance is not granted

a) Officers and NCOs still meet the conditions to serve in active duty and the military still needs to deploy or utilize them but request to retire early due to personal reasons.

b) Officers and NCOs disciplined with demotion, removal from position, demotion in rank, or reduction in pay grade, thereby being forced to stop serving in active duty.

c) Officers and NCOs studying, working, or taking leave abroad exceeding 30 days without authorization from the competent authority.

Section 2

FOR OFFICERS AND NCOs TRANSFERRING TO OTHER PROFESSIONS

Article 4. Transfer to be recruited for work at agencies and units funded from the state budget

1. Exempted from examination in the following cases:

a) Officers and non-commissioned officers who were originally civil servants, public officials, or employees in state agencies and units shall be transferred back to the agencies and units where they worked before being enlisted;

b) Officers and non-commissioned officers transferred according to the requirements of agencies and units funded from the state budget shall be assigned jobs matching their specialized training fields.

2. Officers and non-commissioned officers transferred to another field shall be given priority to have points added to their total examination results in accordance with the provisions of the law when required to take examinations for civil servant or public official positions.

3. Officers and non-commissioned officers transferred to another field shall be classified according to the provisions set forth in point d, Clause 1, Article 3 of Decree No. 21/2009/NĐ-CP.

4. For officers and non-commissioned officers who have been transferred to another field, when retiring, the calculation of retirement pay shall be carried out in accordance with the provisions set forth in Clause 7, Article 34 of Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government detailing and guiding the implementation of certain articles of the Social Insurance Law regarding mandatory social insurance for military personnel, police officers, and personnel engaged in confidential work receiving salaries equivalent to those of military personnel and police officers.

For officers holding the rank of lieutenant who transferred to another field before October 1, 2004, the salary coefficient for the rank of lieutenant from October 1, 2004 onwards shall be converted to 3.90.

5. Officers and non-commissioned officers transferred to another field shall be provided with travel expenses (ordinary class) from the unit to the new agency.

Article 5. Transfer to agencies and units funded from the state budget and then to agencies and units not funded from the state budget

Officers and non-commissioned officers transferred to agencies and units funded from the state budget, and subsequently transferred to agencies and units not funded from the state budget, if meeting the conditions for retirement, the average monthly salary or wage used as the basis for calculating the retirement benefits of officers and non-commissioned officers shall be calculated in accordance with the provisions of the law on social insurance.

When calculating the average monthly salary for the period of service under the state-prescribed salary system to serve as the basis for calculating the retirement benefits for officers and non-commissioned officers, the additional years-of-service allowance based on the time served in the military and the rank at the time immediately preceding the transfer of officers and non-commissioned officers to another field shall be converted according to the salary system prescribed at the time of retirement.

Article 6. Having been transferred and then returning to serve in the military

Officers and non-commissioned officers who have been transferred, due to the needs of the military, shall be redeployed by the competent authority to serve in the military as stipulated in Clause 3, Article 3 of Decree No. 21/2009/NĐ-CP, shall be assigned new jobs suitable to the needs and capabilities of the officers and non-commissioned officers, and shall have their ranks restored, considered for promotion in rank, salary adjustment, and years-of-service calculation in accordance with the regulations of the Ministry of National Defense.

Article 7. Transfer to work at enterprises, agencies, and units not funded from the state budget

The treatment and policies for officers and non-commissioned officers transferring to work at enterprises, agencies, and units not funded from the state budget shall be implemented in accordance with the provisions of Article 4 of Decree No. 21/2009/NĐ-CP.

Section 3

FOR RESERVE OFFICERS AND NON-COMMISSIONED OFFICERS

Article 8. Repatriation to the Place of Origin

1. Officers and Non-Commissioned Officers (NCOs) who cease active service without meeting the conditions for retirement or disability benefits, and cannot be transferred to another profession, shall be repatriated to their place of origin.

2. In addition to social insurance benefits and preferential policies for those who have contributed to the revolution (if applicable) as stipulated by current laws, when being repatriated, officers and NCOs shall also enjoy the following benefits:

a) They shall receive job creation allowance equivalent to six months of the minimum wage as prescribed by the Government at the time of repatriation. They shall be given priority in vocational training or job introduction by organizations that provide job placement services of Ministries, sectors, mass organizations, localities, and other economic and social organizations;

b) They shall receive a one-time repatriation allowance, with each year of service entitling them to an allowance equivalent to one month of their current salary;

c) They shall be provided with travel expenses (ordinary class) from the unit to their place of residence.

Example 3: Comrade Hoang Tuan Manh, aged 32, Captain, platoon leader, has served in the military for 14 years and 2 months (calculated as 14% seniority), due to unit merger and inability to reassign, was repatriated to his place of origin starting from April 1, 2009. The salary received immediately before Comrade Manh's repatriation was:

Upon repatriation, in addition to social insurance benefits and preferential policies for those who have contributed to the revolution (if applicable) as stipulated by current laws, Comrade Manh will also receive repatriation allowances from the state budget as follows:

- Job creation allowance: 540,000 VND x 6 months = 3,240,000 VND

- One-time repatriation allowance:

Comrade Manh's total service in the military is 14 years and 2 months, rounded up to 14 years for calculating the one-time repatriation allowance.

Comrade Manh's one-time repatriation allowance is:

3,201,120 VND x 14 years x 1 month = 44,815,680 VND

- The total repatriation allowance Comrade Manh will receive is:

3,240,000 VND + 44,815,680 VND = 48,055,680 VND

Article 9. Repatriation to the Place of Origin followed by Transfer to Another Profession or Enterprise not Receiving Salary from the State Budget

1. Officers and NCOs who have been repatriated to their place of origin within a period not exceeding one year (12 months) from the date the repatriation decision takes effect, if they are recruited to work in agencies and units receiving salary from the state budget, shall enjoy the following policies and benefits:

a) They shall implement the transfer policy and guidelines as stipulated in Clause 2, Section 2, Chapter of this Law;

b) When implementing the transfer policy, they must return the one-time repatriation allowance as stipulated in Point b, Clause 2, Article 8 of this Section and the one-time social insurance allowance already received; they do not need to return the job creation allowance.

2. Officers and NCOs who have been repatriated to their place of origin within a period not exceeding one year from the date the repatriation decision takes effect, if they are recruited to work in enterprises, agencies, and units not receiving salary from the state budget, shall enjoy the following policies and benefits:

a) They do not need to return the job creation allowance and the one-time repatriation allowance already received as stipulated in Point a and Point b, Clause 2, Article 8 of this Section;

b) If they wish to continue the social insurance contribution period, they must return the social insurance fund the one-time social insurance allowance already received.

3. The head of the former agency or unit of the officer or NCO who has been repatriated to their place of origin (according to the management level), if the former agency or unit has been dissolved, then the superior agency or unit shall be responsible for recovering the repatriation decision and the aforementioned allowances according to regulations, while issuing a transfer decision or proposing a higher-level decision to issue a transfer decision and depositing the one-time social insurance allowance already received into the dedicated account of the Social Insurance Department under the Ministry of National Defense, requesting the Social Insurance Department under the Ministry of National Defense to confirm again the social insurance payment period on the old social insurance certificate of the individual.

Section 4

FOR OFFICERS AND NCOs IN ACTIVE SERVICE WHO HAVE SACRIFICED THEIR LIVES OR PERISHED

Article 10. Benefits and policies to be enjoyed

1. Officers and Non-Commissioned Officers (NCOs) on active duty who sacrifice

a) Relatives of officers and NCOs shall enjoy benefits and policies in accordance with the laws on preferential treatment for persons contributing to the revolution and social insurance laws;

b) Relatives of officers and NCOs shall enjoy a one-time allowance, equivalent to one month's current salary of the officer or NCO for each year of service before sacrificing;

c) Relatives of officers and NCOs shall enjoy a one-time allowance for the time directly engaged in combat, serving combat operations, or working in areas or professions with special characteristics (if applicable) as prescribed in Clause 2, Article 9 of Decree No. 21/2009/NĐ-CP and detailed in Article 12, Section 6, Chapter 9 of this regulation.

Example 4: Comrade Nguyen Van A, a Major, served in the military for 10 years and 3 months (with 10% seniority allowance), and worked in Son Vi Commune, Meo Vac District, Ha Giang Province (a special area with a 100% special allowance, converted at a rate of 1 year for 1 year and 4 months) for 3 years and 6 months (the additional time due to conversion for allowance calculation is 1 year and 2 months), died on March 10, 2009, and was recognized as a Martyr. The current monthly salary of Comrade Nguyen Van A in March 2009 was:

In addition to the preferential treatment for persons contributing to the revolution and social insurance benefits under the law, relatives of Comrade A will also receive a one-time allowance from the state budget as follows:

- One-time allowance for the period of service:

Comrade A's total service in the military was 10 years and 3 months, rounded up to 10.5 years for the purpose of calculating the one-time allowance.

The one-time allowance that relatives of Comrade A will receive is:

2,970,000 VND x 10.5 years x 1 month = 31,185,000 VND

- One-time allowance for the additional time due to conversion:

The additional time due to conversion for the purpose of calculating the one-time allowance for Comrade A is 1 year and 2 months, rounded up to 1 year.

The one-time allowance for the additional time due to conversion that relatives of Comrade A will receive is:

2,970,000 VND x 1 year x 1 month = 2,970,000 VND

- The total amount of one-time allowance that relatives of Comrade A will receive is:

31,185,000 VND + 2,970,000 VND = 34,155,000 VND

2. Officers and NCOs on active duty who die naturally

a) Relatives of officers and NCOs shall enjoy benefits and policies in accordance with the social insurance laws;

b) Relatives of officers and NCOs shall enjoy a one-time allowance, equivalent to one month's current salary of the officer or NCO for each year of service before dying naturally;

c) Relatives of officers and NCOs shall enjoy a one-time allowance for the time directly engaged in combat, serving combat operations, or working in areas or professions with special characteristics (if applicable) as prescribed in Clause 2, Article 9 of Decree No. 21/2009/NĐ-CP and detailed in Article 12, Section 6, Chapter 9 of this regulation.

3. Relatives of officers and NCOs shall enjoy a one-time allowance from the state budget as specified in Point b and Point c of Clause 1; Point b and Point c of Clause 2 of this Article, including: spouse; father, mother; biological child, adopted child, or legally recognized foster child.

4. The one-time allowance from the state budget as specified in Point b and Point c of Clause 2 of this Article shall not apply to cases where officers and NCOs die by suicide, self-destruction, or die due to violations of military discipline or national laws resulting in the revocation of their rank or military title.

Section 5

FOR OFFICERS ON ACTIVE DUTY TRANSFERRING TO NON-COMMISSIONED OFFICER STATUS OR OFFICERS AND NON-COMMISSIONED OFFICERS ON ACTIVE DUTY TRANSFERRING TO CIVILIAN STATUS

Article 11. Benefits and policies to be enjoyed

1. The wage system shall be implemented in accordance with Clause 1 of Article 8 of Decree No. 21/2009/NĐ-CP.

2. Officers and non-commissioned officers who transfer to civilian cadre positions shall enjoy a one-time allowance for the additional time due to conversion when they have served directly in combat, combat support, or worked in areas or professions with special characteristics as stipulated in Article 9 of Decree No. 21/2009/NĐ-CP and detailed in Article 12, Section 6, Chapter of this regulation; thereafter, if the military requires them to transfer back to non-commissioned officer or officer status, then upon their retirement from service, the time already counted for the allowance mentioned above shall not be recalculated.

3. When officers and non-commissioned officers eligible for transfer to civilian cadre positions meet the conditions for retirement, their pension shall be calculated according to Clause 7 of Article 34 of Decree No. 68/2007/NĐ-CP.

Chapter 6

CONVERSION OF TIME FOR CALCULATING ONE-TIME ALLOWANCE FOR

OFFICERS AND NON-COMMISSIONED OFFICERS UPON RETIREMENT FROM SERVICE

Article 12. Conditions, levels of conversion, calculation methods, and benefits to be enjoyed

1. The conditions for conversion, levels of conversion to calculate the one-time allowance for officers and non-commissioned officers upon retirement, transfer to another profession, demobilization, or retirement under the disabled veteran regime; officers and non-commissioned officers on active duty who die, pass away, or transfer to civilian cadre positions as stipulated in Clause 1 of Article 9 of Decree No. 21/2009/NĐ-CP shall be implemented as follows:

a) Officers and non-commissioned officers (including time as non-commissioned officers and soldiers) shall be converted at a rate of 1 year equal to 1 year and 6 months to calculate the allowance when:

- Participating in combat or combat support during the anti-French resistance war from December 22, 1944 to July 20, 1954; in the South Vietnam, Laos battlefield from July 20, 1954 to April 30, 1975, in the Cambodia battlefield from July 20, 1954 to August 31, 1989; during the war of destruction in the North from August 5, 1964 to January 27, 1973 (excluding cases of studying abroad, medical treatment, and working overseas);

- Participating in combat or combat support in the Southwest border from May 1975 to December 1978; in the Northern border from February 1979 to December 1988. Border areas in the national defense war are considered for conversion as border districts;

- Performing international duties and special missions in Laos and Cambodia across different periods (excluding cases of being sent to study, diplomatic missions, or economic activities);

b) Officers and non-commissioned officers (including time as non-commissioned officers and soldiers) shall be converted at a rate of 1 year equal to 1 year and 4 months to calculate the allowance when:

Working in areas with a special allowance of 100% as specified in Circular No. 09/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of special allowances;

- Engaging in military-specific occupations classified as particularly arduous, hazardous, and dangerous work (Class V, Class VI) as stipulated in Decision No. 1085/LĐTBXH-QĐ dated September 6, 1996, and Decision No. 03/2006/QĐ-LĐTBXH dated March 7, 2006, issued by the Ministry of Labor, Invalids, and Social Affairs regarding the temporary list of occupations and jobs that are arduous, hazardous, and dangerous, and particularly arduous, hazardous, and dangerous in the military;

c) Officers and non-commissioned officers (including time as non-commissioned officers and soldiers) shall be converted at a rate of 1 year equal to 1 year and 2 months to calculate the allowance when:

Working in areas with regional allowances from a factor of 0.7 or higher as specified in Joint Circular No. 11/2005/TTLT-BNV-BLĐTBXH-BTC-UBDT dated January 5, 2005, issued by the Ministry of Home Affairs, the Ministry of Labor, Invalids, and Social Affairs, the Ministry of Finance, and the Committee for Ethnic Minorities guiding the implementation of regional allowances;

- Engaging in military-specific occupations classified as arduous, hazardous, and dangerous work (Class IV) as stipulated in Decision No. 1085/LĐTBXH-QĐ and Decision No. 03/2006/QĐ-LĐTBXH;

d) When the State issues decisions to amend and supplement regulations on areas with special allowances of 100%, areas with regional allowances from a factor of 0.7 or higher, and lists of military-specific occupations classified as particularly arduous, hazardous, and dangerous work (Class V, Class VI) and arduous, hazardous, and dangerous work (Class IV), such decisions shall be implemented accordingly.

2. Method of conversion

a) In the case where, within the same period of service, if there are two or three of the aforementioned conditions met, only the highest level of conversion shall be applied; interrupted periods of service shall be accumulated to calculate the allowance.

b) Time spent working in areas previously not defined but now defined with a special allowance of 100% or a regional allowance factor of 0.7 or higher shall be converted to calculate the one-time allowance.

Time spent working in areas previously defined with a special allowance of 100% or a regional allowance factor of 0.7 or higher, which later had a lower special allowance or regional allowance factor, shall be considered converted time up to the date of the new regulation for calculating the allowance.

c) Time spent working in occupations or jobs that were not previously classified but later classified as Class IV or higher shall be calculated as Class IV or higher from the start of the occupation or job to convert for calculating the allowance.

Time spent working in occupations or jobs that were previously classified at a lower level but later reclassified at a higher level shall be calculated based on the higher classification from the start of the occupation or job to convert for calculating the allowance.

Time spent working in occupations or jobs that were previously classified at a higher level but later reclassified at a lower level shall be calculated based on the higher classification from the start of the occupation or job until the day before the new decision takes effect, followed by the new lower classification for converting the time to calculate the allowance.

3. The additional time resulting from the conversion mentioned above shall be considered for the one-time allowance benefit at a rate of one month's current salary for each year added due to the conversion.

Example 5: Comrade Dò Xuan Quỳnh, Lieutenant Senior Specialized Officer (salary coefficient 4.10), working at Truong Sa archipelago, where there is a regional allowance coefficient of 1.0 and a special allowance rate of 100% from May 2000 to April 2002 and from August 2007 to August 2008 (the working time converted to one year equals one year four months, totaling three years one month; the additional time due to conversion for calculating the allowance is one year), has a total service time in the military of twelve years three months (counted as occupational seniority of 12%), transferred to Hai Phong City Electricity Department in June 2009. The current monthly salary received at the time of transfer of Comrade Dò Xuan Quỳnh is:

Before transferring to Hai Phong City Electricity Department, Comrade Quỳnh was entitled to a one-time allowance due to the converted service time being:

2,984,800 VND x 1 year x 1 month = 2,984,800 VND

Chapter III

IMPLEMENTATION

Article 13. Regarding reserve officers called up for active duty

Reserve officers called up for active duty according to Clause 2, Article 35 of Decree No. 26/2002/NĐ-CP dated March 21, 2002 of the Government on Reserve Officers of the Vietnam People's Army, upon completion of their active service period, shall be granted allowances as stipulated for active-duty officers under Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular.

The service time for calculating the allowance is the actual service time in the military.

Article 14. Funding Assurance

The funds for implementing the allowances prescribed in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular shall be guaranteed by the state budget in accordance with the Law on State Budget.

Annually, based on the plan for ending active service for officers and specialized officers, and the forecast of the number of officers and specialized officers who will die or pass away, and the number of officers and specialized officers transferring to civilian positions, the Ministry of Defense shall prepare the budget estimate to ensure payment of allowances for the subjects specified in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular, and propose the Ministry of Finance to allocate funds according to regulations.

Article 15. Documents and authority for resolving allowances

1. The documents for resolving allowances for officers and specialized officers ending active service; officers and specialized officers on active duty who have died or passed away; officers and specialized officers transferring to civilian positions shall be implemented in accordance with the current regulations of the Ministry of Defense.

In cases where officers and specialized officers are entitled to allowances and policies stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular, in addition to the aforementioned documents, they must also submit a Payment Certificate for Allowances from the State Budget (model of the Payment Certificate attached). The personnel management agency (Cadres, Military Affairs) of subordinate units directly under the Ministry of Defense shall issue the Payment Certificate; the policy agency shall be responsible for reviewing and submitting it to the head of the unit for approval. The Payment Certificate shall be issued in four copies for each subject (policy agency: one copy, finance agency: one copy, personnel management agency (Cadres, Military Affairs): one copy, the subject themselves: one copy).

2. The authority to issue decisions and分级管理军官和文职人员的权限按照中央军事委员会党委和国防部的规定执行。

Article 16. Responsibilities of Relevant Ministries

1. The Ministry of National Defense

Chair and coordinate with the Ministry of Interior, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance to direct, guide, inspect, and resolve difficulties in implementing the regime and policies stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular.

Depending on their functions, tasks, and authorities, agencies and units shall have the responsibility to:

a) General Political Department

Direct all units throughout the military and functional agencies of the Ministry of National Defense to implement, monitor, inspect, and resolve difficulties and issues arising during the implementation of the regime and policies stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular, and report to the Ministry of National Defense as prescribed.

b) Policy Bureau/General Political Department

Chair and coordinate with functional agencies within and outside the military to direct, guide, and inspect the implementation of the regime and policies for officers and non-commissioned officers in agencies and units in accordance with Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular; at the same time, chair and coordinate to resolve difficulties and issues arising during the organization and implementation.

c) Cadre Bureau/General Political Department; Military Service Bureau/General Staff Department

Chair and direct agencies and units to implement plans for officers and non-commissioned officers who cease active service, officers and non-commissioned officers transferred to civilian positions strictly in accordance with regulations.

Coordinate to direct and inspect the organization and implementation of the regime and policies for officers and non-commissioned officers, and resolve difficulties and issues arising.

d) Financial Department/Ministry of National Defense

Based on the regime stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular, provide instructions on budget preparation, timely allocation of funds, and settlement according to regulations.

Coordinate to direct and inspect the organization and implementation of the regime and policies for officers and non-commissioned officers, and resolve difficulties and issues arising.

d) Units under the Ministry of National Defense

Organize the dissemination and implementation of the regime and policies stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular to officers and non-commissioned officers under their management; lead and direct the implementation of the regime and policies in subordinate units, ensuring strictness, timeliness, and accuracy.

2. The Ministry of Home Affairs

Coordinate with the Ministry of National Defense and related agencies to implement guidance, conduct regular and spot inspections, and resolve difficulties during the organization and implementation of the regime and policies for officers and non-commissioned officers regarding one-time allowances, exemption from examinations, civil servant examinations, and other policies as stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular.

3. Ministry of Labor, Invalids and Social Affairs

Coordinate with the Ministry of National Defense and related agencies to implement guidance, conduct regular and spot inspections, and resolve difficulties during the organization and implementation of the regime and policies stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular.

4. The Ministry of Finance

Based on the budget prepared by the Ministry of National Defense, the Ministry of Finance shall be responsible for reviewing and consolidating the budget for the one-time allowance regime as stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular, and report to the Government for submission to the National Assembly for decision in accordance with the State Budget Law.

Coordinate with related agencies to conduct regular and spot inspections, and resolve difficulties in the use of funds and implementation of the regime and policies stipulated in Decree No. 21/2009/NĐ-CP and the guidance provided in this Circular.

Article 17. Effective Date

This Circular shall take effect 45 days from the date of issuance.

The regimes and policies guided in this Circular shall be implemented from July 1, 2008.

Repeal Joint Circular No. 1699/2001/TTLT-BQP-BLĐTBXH-BTC dated June 19, 2001, issued by the Ministry of National Defense, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance guiding the implementation of Decree No. 04/2001/NĐ-CP dated January 16, 2001, of the Government detailing the implementation of certain provisions of the Officer Law of the People's Army of Vietnam 1999 concerning the regime and policies for officers ceasing active service; officers transferring to non-commissioned officer status or transferring to civilian positions, and other guiding documents of the Ministry of National Defense.

During the process of organizing and implementing Decree No. 21/2009/NĐ-CP and this Circular, if there are difficulties, agencies and units shall reflect them to the Ministry of National Defense for coordination with relevant ministries to examine and resolve./.