Circular No. 45-TC/KBNN temporarily regulates the management and disbursement of salary funds for administrative and public service units, armed forces, party organizations, mass organizations, pensions, and social allowances through state treasury offices.

CIRCULAR

Provisionally regulating the management and disbursement of salary funds for administrative units, public service organizations, armed forces, party organizations, mass organizations, pensions, and social allowances through state treasuries.

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 Implementing Decree No. 25/CP dated May 23, 1993 of the Government on the new salary system for civil servants and administrative public service personnel and armed forces.

Decree No. 27/CP dated May 23, 1993 of the Government on adjusting pension levels and allowances for social policy beneficiaries.

Implementing Circulars of the Joint Ministry: Ministry of Labor, Invalids and Social Affairs - Civil Service Administration Council of the Government - Ministry of Finance No. 10 LB/TT dated June 2, 1993 guiding the implementation of the temporary regulations on the new salary system for civil servants and administrative public service personnel; No. 11 LB/TT dated June 2, 1993 guiding the implementation of the allowance system for leadership positions appointed in the administrative public service sector; No. 43 LB/TT dated May 31, 1993 guiding the planning, disbursement, payment, and settlement of additional salary funds under the new salary system; No. 13 LB/TT dated June 2, 1993 of the Joint Ministry of Labor, Invalids and Social Affairs - Finance guiding the adjustment of pensions and allowances for social policy beneficiaries.

To strengthen the management and oversight of salary funds and personnel receiving salaries under the new salary mechanism, the Ministry of Finance provisionally regulates the management, disbursement, and payment of salaries and social allowances through the state treasury system as follows:

I/ GENERAL PROVISIONS:

1/ Administrative units, public service organizations, armed forces, retirees, social allowance recipients, party organizations, mass organizations, village, town committees that receive state budget disbursements and payments for salaries, pensions, social allowances, and living expenses under the new salary system shall be subject to financial and state treasury oversight regarding salary funds and personnel before, during, and after disbursement and payment.

2/ For cultural, educational, scientific, sports, and other non-profit organizations not assigned personnel quotas and salary funds by the state but have transaction accounts with state treasuries, they shall also register their salary funds and lists of personnel entitled to salaries with state treasuries (where their accounts are opened) for state treasuries to conduct checks and controls over transactions and account usage.

3/ To be eligible for salary disbursement and payment, the following conditions must be met:

- Completion of salary reclassification according to the new salary system and approval by the competent authority.

- Registration with the state treasury of personnel quotas and approved salary funds by the competent authority.

- Receipt of financial disbursements from the finance department to pay salaries or having sufficient account balances (for non-profit organizations).

4/ Based on the registered personnel quotas and approved salary funds, and based on the financial allocations provided by the finance department, state treasuries are responsible for checking and controlling the disbursement and payment of salaries and social allowances to units, ensuring compliance with the designated recipients and the new salary system prescribed by the state.

5/ State treasuries will provide provisional salary advances and social allowances to units according to approved plans; at the end of each month, units will settle accounts with state treasuries for the amounts paid directly to civil servants, officials, and other beneficiaries as stipulated by regulations.

II. SPECIFIC PROVISIONS:

1/ Regarding registration of salary funds, personnel quotas, and lists of pension and social allowance recipients.

1.1- Administrative and public service units assigned personnel quotas and salary funds by the state shall register personnel quotas and salary funds in accordance with Circular No. 43/LB-TT dated May 31, 1993 of the Joint Ministry and specific provisions detailed in Circular No. 85 KB/CĐ dated February 12, 1992 of the State Treasury Bureau.

1.2- Non-profit organizations with 100% income submitted to the state budget and fully funded by the state budget for salary funds must also register salary funds and personnel quotas like administrative and public service units mentioned in Point 1.1 above.

1.3- Armed forces (military and security...) receiving salaries and allowances disbursed through state treasuries from the state budget, based on joint ministry regulations, the Ministry of Finance will coordinate with the Ministry of Defense and the Ministry of Public Security to establish procedures, methods of disbursement, and payment of salaries to ensure timeliness, confidentiality, and compliance with state financial management requirements.

1.4- Economic, educational, training, health, science and technology, culture and information non-profit organizations not assigned personnel quotas and salary funds by the state shall register salary funds and payroll lists approved by the competent authority with state treasuries where their accounts are opened.

1.5- Units under party organizations, mass organizations, and people's associations receiving state budget salary allocations with accounts at state treasuries shall register salary funds together with approved personnel quotas with state treasuries where their accounts are opened.

1.6- Labor and Social Affairs agencies must register lists of pension and social allowance recipients and their levels with state treasuries.

1.7- For village and town cadres: The Chairman of the People's Committee of villages and towns needs to register the positions and levels of living expenses and allowances for cadres entitled to them according to regulations with state treasuries where village and town budget accounts are opened.

- Units mentioned in Points 1.1, 1.2, and 1.5 shall register salary funds together with approved personnel quotas with the finance department and state treasuries using Form No. 1 attached to Circular No. 43/LB-TT dated May 31, 1993 of the Joint Ministry of Finance - Labor, Invalids and Social Affairs - Civil Service Administration Council of the Government (which has been revised after being reviewed by the Joint Ministry).

- Units mentioned in Point 1.4 shall register lists of personnel entitled to salaries with the finance department and state treasuries using Form No. 2b attached to Circular No. 10/LB-TT dated June 2, 1993 of the Joint Ministry of Labor, Invalids and Social Affairs - Finance - Civil Service Administration Council of the Government (which has been revised after being reviewed).

- The above units (except Point 1.3) must report monthly and annually in detail the number of adjustments for increases or decreases in the salary fund and staffing (for retirement and policy beneficiaries, a list and pension fund and allowances) to the Finance Department and State Treasury for the basis of disbursement and payment.

2/ Disbursement and payment of salaries.

2.1- The disbursement of the salary fund by the Finance Department through the State Treasury includes two parts:

- The part according to the old salary system already planned in the 1993 budget expenditure program.

- The additional salary from April 1, 1993, according to the new salary system.

For the part of salary already planned in the 1993 State Budget, it will be normally disbursed according to the current disbursement mechanism.

For the additional salary portion, it will be disbursed in accordance with Article II.2 of Circular Joint No. 43/LB-TT dated May 31, 1993, issued by the Ministry of Finance, Ministry of Labor, Invalids and Social Affairs, and the Government's Organizational Cadre Management Board. Specifically:

For units under central management and armed forces, the Ministry of Finance will disburse through the first-level budget unit of the State Treasury system.

For units under local management, the Ministry of Finance will disburse by supplementing the balance for the local budget so that the local finance department can disburse to the units through the State Treasury.

2.2- Based on documents regarding staffing, lists of pension recipients and social allowances, salary funds, and adjustment figures (increases or decreases) approved by the competent authority, and based on the funds announced by the Finance Department, the State Treasury will proceed to pay salaries, pensions, and social allowances to units and beneficiaries according to the following method: Monthly, the State Treasury will provide advance payments, and by the end of the month (no later than the 27th), the units must settle the salary payments with the State Treasury. Settlement documents include: Salary payment sheets, pension payment sheets, social allowance payment sheets, and related vouchers (with signatures of each recipient). On this basis, the State Treasury will process the transfer from advance payments to formal payments.

In cases where there is a discrepancy between the advance amount and the settlement amount (the actual payment made by the unit), the State Treasury will provide additional funding or offset against the next month's disbursement.

2.3- For units that have not yet completed the new salary classification, the State Treasury will temporarily pay according to the current salary level. When the unit completes the new salary classification procedures and receives approval from the competent authority, the unit will receive additional funding to cover the difference between the old and new salary funds for payment to beneficiaries.

2.4- For staff members who do not qualify for transfer to new ranks, units will prepare separate lists to send to the State Treasury for disbursement and payment at the current salary level until the policy is resolved.

2.5- For staff members in units where the state does not allocate staffing and salary funds, the State Treasury will base disbursement and payment of salaries on the lists and salary sheets registered by the unit and the account balance, following the requirements of the account holder.

3/ Accounting and settlement.

3.1- From April 1, 1993, the State Treasury will conduct accounting for salary and social allowance payments according to the updated State Budget Classification issued by the Ministry of Finance.

For units that have not yet been classified under the new salary system, temporary payments will be made at the current salary level, but they must still be accounted for according to the new State Budget Classification.

3.2- Quarterly and annually, units must settle their salary funds with their superior managing authorities. Unit settlement reports must be confirmed by the State Treasury (which directly pays salaries) before being submitted to the superior managing authority.

3.3- The 1993 salary settlement will be carried out in two stages.

Stage 1: Settle the first quarter of 1993 according to the old State Budget Classification, including two parts:

- The part already planned in the annual financial plan.

- The monetization of salaries (housing money, education money, health insurance) supplemented by the State Budget.

Stage 2: Settle the second, third, and fourth quarters according to the updated State Budget Classification issued by the Ministry of Finance.

Ministries and Localities are responsible for consolidating salary expenditure settlements according to chapters, types, items, and sub-items of the State Budget Classification, clearly distinguishing between each stage and source of salary payments.

4/ Reporting regulations.

- Monthly (no later than the 5th day of the following month), branches of the State Treasury must report to the State Treasury Bureau on the salary payment situation for units with accounts at the State Treasury.

- Quarterly (no later than the 15th day of the month following the quarter), annually (no later than January 20 of the following year), branches of the State Treasury must compile and report salary fund payments to the local finance department and the State Treasury Bureau; the State Treasury Bureau must consolidate and report to the Ministry of Finance on the salary fund payment situation through the State Treasury system.

The attached report form is included in this Circular.

III/ IMPLEMENTATION:

1/ This Circular takes effect from the date of signature.

2/ Ministries, Sectors, and Localities need to direct subordinate units to study national documents on the new salary system to calculate, classify salaries, build salary plans, and submit reports to the Joint Ministry of Labor, Invalids and Social Affairs - Government's Organizational Cadre Management Board - Ministry of Finance for review and submission to the finance and State Treasury departments as the basis for management, disbursement, and payment according to the prescribed regulations.

3/ The State Treasury must closely cooperate with the banking sector to develop plans to adjust cash flow promptly to meet the needs of new salary payments.

4/ The Ministry of Finance will coordinate with the Ministry of Defense and the Ministry of Interior to establish specific regulations on the management, disbursement, and payment of salaries and allowances for the armed forces and people's security.

5/ Subordinate agencies of the Ministry of Finance and local finance bureaus must work together with the State Treasury system to implement and guide the detailed implementation of this Circular.

During the implementation process, if there are difficulties, they should be reported promptly to the Ministry of Finance for resolution./.