Circular No. 40/2003/TT-BTC guiding the implementation of the seniority allowance for Customs officers

CIRCULAR
Regarding guiding the implementation of the seniority allowance system for customs officers
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Implementing Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government on the functions, tasks, powers, and organizational structure of the General Department of Customs.

After receiving the opinions from the Ministry of Home Affairs in Circular No. 548/BNV-TL dated March 20, 2003 and from the Ministry of Labor, Invalids and Social Affairs in Circular No. 978/LĐTBXH-TL dated April 3, 2003, the Ministry of Finance guides the implementation of the seniority allowance for customs officers as follows:

1. Subjects eligible to receive the seniority allowance for customs officers:

Customs officials with at least five years (sixty months) of service in the customs sector shall be entitled to the seniority allowance for customs officers, including:

- Civil servants working in units under the organizational system of the General Department of Customs as stipulated in Clause 1, Article 3 of Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government, including Party and mass organization staff within the establishment and paid by the customs sector;

- Persons working under indefinite-term labor contracts for positions specified in Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing the labor contract system for certain types of work in administrative agencies and public institutions.

2. Subjects not eligible to receive the seniority allowance for customs officers:

- Customs officials who have already received the seniority allowance in the telegraph sector;

- Teachers at the Customs College, classified according to the salary scale of the education and training sector, who have been granted the preferential allowance pursuant to Decision No. 973/1997/QĐ-TTg dated November 17, 1997 of the Prime Minister regarding the preferential allowance system for teachers directly teaching in state-owned public schools.

3. The amount of the seniority allowance and the method of payment:

- The amount of the seniority allowance for customs officers is calculated as follows: Customs officials with at least five consecutive years (sixty months) of service in the customs sector shall receive an allowance equal to 5% of their salary grade and level, and for each additional year of service (twelve months) starting from the sixth year, they will receive an additional 1%.

- The seniority allowance for customs officers is paid monthly and included in social insurance contributions but cannot be used as a basis for calculating other allowances.

4. Calculation period for seniority in the customs sector:

- Seniority in the customs sector is calculated from the date when the subjects specified in Point 1 are officially appointed or recruited to work in units within the customs sector according to the Civil Servant Law and the Labor Code, including the probationary period as prescribed by the State.

- The time that customs officials serve in the military as required by law shall be counted towards the seniority allowance for the customs sector.

- Customs officials who have already received the seniority allowance in other sectors such as the military, police, telegraph, etc., shall be credited towards the calculation of the seniority allowance for the customs sector.

5. Implementation organization:

This Circular takes effect from the date of effectiveness of Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government. Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and resolution./.