Circular No. 47/2016/TT-BQP guiding the implementation of Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on personnel reduction policies within the Ministry of National Defense.

CIRCULAR

GUIDANCE ON THE IMPLEMENTATION OF DECREE NO. 108/2014/NĐ-CP OF THE GOVERNMENT DATED NOVEMBER 20, 2014 ON POLICIES TO SIMPLIFY THE STAFFING STRUCTURE IN THE MINISTRY OF NATIONAL DEFENSE

Pursuant to Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on the policy for reducing staff establishments;

Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Considering the proposal of the Director of the Political General Department,

The Minister of National Defense guides on the implementation of Decree No. 108/2014/NĐ-CP dated November 20, 2014 of the Government on policies to simplify the staffing structure in the Ministry of National Defense.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular provides guidance on the subjects, conditions for application, principles of implementation; basis for calculation, systems, and policies; procedures and organization of implementing the system and policies to simplify the staffing structure for subjects under agencies, units, and enterprises within the Ministry of National Defense.

Article 2. Subjects and Conditions for Application

1. Subjects and Conditions for Application

a) Workers and civil servants in the national defense sector receiving salaries from the state budget who fall under the category of subjects for simplifying the staffing structure in one of the following cases:

- Surplus due to restructuring according to job positions or due to unreasonable staffing structure within the agency or unit; or reorganization of staffing structure pursuant to the decision of the competent authority but unable to arrange other jobs. - Not meeting the training standards specified for the current job position, but there is no suitable job position available for transfer and it is not possible to arrange further training to standardize their professional qualifications. - Having a field of study that does not match the current job position, thus limiting their ability to complete assigned tasks, but unable to arrange other jobs. - For two consecutive years at the time of assessment for simplifying the staffing structure, they are classified as having completed their tasks but with limitations in capability; or one year completing tasks and one year not completing tasks, but unable to arrange other suitable jobs. - For two consecutive years at the time of assessment for simplifying the staffing structure, each year having a total number of days off due to illness equal to the maximum number of days off allowed under the Labor Social Insurance Law, confirmed by a healthcare facility and social insurance agency paying sickness benefits, specifically: + Those working under normal conditions and with less than 15 years of social insurance contributions, each year having a total of 30 days off; with 15 to less than 30 years of contributions, each year having a total of 40 days off; with 30 years or more of contributions, each year having a total of 60 days off; + Those working in heavy, hazardous, dangerous, or particularly heavy, hazardous, dangerous occupations listed in the list issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health; or those working in areas with regional allowances of 0.7 or higher and with less than 15 years of contributions, each year having a total of 40 days off; with 15 to less than 30 years of contributions, each year having a total of 50 days off; with 30 years or more of contributions, each year having a total of 70 days off.

b) Individuals working under indefinite-term labor contracts in administrative agencies and public service units that have not been granted full autonomy over task execution, finance, organizational structure, and personnel (hereinafter referred to as public service units without full autonomy) who are surplus due to reorganization pursuant to the decision of the competent authority; or due to the public service unit's reorganization of its organizational structure and personnel to implement the self-management and self-responsibility system for task execution, finance, organizational structure, and personnel.

c) Individuals working under indefinite-term labor contracts in public service units that have been granted full autonomy over task execution, finance, organizational structure, and personnel, who are surplus due to reorganization pursuant to the decision of the competent authority; or due to the public service unit's reorganization of its organizational structure and personnel to implement the self-management and self-responsibility system for task execution, finance, organizational structure, and personnel.

d) National defense civil servants appointed by the competent authority as representatives of state capital in enterprises with state capital owned by the Ministry of National Defense, when ceasing to be representatives of state capital but unable to be assigned new positions.

đ) Chairmen of companies, members of the Board of Directors, General Directors, Deputy General Directors, Directors, Deputy Directors, Chief Accountants, and Supervisors who are not military personnel in enterprises under the Ministry of National Defense who are surplus due to the transformation into limited liability companies with two or more shareholders or conversion into public service units pursuant to the decision of the competent authority.

2. Subjects Not Subject to Application

a) Individuals currently on sick leave with confirmation from a competent health authority.

b) Individuals currently pregnant, on maternity leave, or caring for children under 36 months old.

c) Individuals currently under disciplinary review or criminal investigation.

3. Non-application of measures to simplify the staffing structure in the following cases:

a) Workers and civil servants in the national defense sector who have been evaluated and classified as not completing their tasks for two consecutive years, and whose termination of employment and retirement procedures are implemented according to Decree No. 46/2010/NĐ-CP dated April 27, 2010 of the Government on termination of employment and retirement procedures for civil servants and Decree No. 29/2012/NĐ-CP dated April 12, 2012 of the Government on recruitment, use, and management of civil servants.

b) Workers and civil servants in the national defense sector who have training qualifications matching the requirements set by the competent authority for the current job position, but are included in the simplification category due to not meeting the standard level.

c) Workers and civil servants in the national defense sector working in agencies, units, and enterprises operating normally, but included in the simplification category due to surplus caused by reorganization.

d) Workers and civil servants in the national defense sector who have a field of study that does not match the current job position, but consistently perform and excel in their assigned tasks.

d) Defense workers and officials who have a higher level of specialized training than that prescribed by the competent authority for the qualification standards applicable to their current positions, and who are included in the reduction due to restructuring of defense workers and officials.

e) Defense workers and officials who are on sick leave but have not yet met the minimum number of days off required to qualify for the maximum number of days of social insurance benefits as stipulated by the Social Insurance Law.

Article 3. Principles of Streamlining Staffing

1. Leadership by the Party committees at all levels must be ensured; it must be carried out based on a review, reorganization, and strengthening of organizational structures, strict management of personnel numbers and staffing, and rigorous implementation of evaluations and classifications of the workforce of defense workers and officials, as well as contractual employees in agencies, units, and enterprises.

2. The principle of centralized democracy, objectivity, transparency, and openness must be ensured, in accordance with the provisions of the law.

3. Lists of individuals subject to staff reduction and budget estimates for payments to each individual must be accurate, truthful, clear, and transparent. Payment of benefits must be timely, full, correct to the intended recipients, and in compliance with the provisions of the law.

4. It shall not significantly affect the morale, living conditions of the workforce of defense workers and officials, nor disrupt the political tasks of agencies and units. Heads of agencies and units are responsible for the results of staff reduction within the agencies and units under their jurisdiction.

Article 4. Sources of funds for implementing the policy of staff reduction

1. Funds for resolving the policy of staff reduction for the subjects specified in Point a and b Clause 1 Article 2 of this Circular shall be guaranteed by the State budget.

2. Funds for resolving the policy of staff reduction for the subjects specified in Point c Clause 1 Article 2 of this Circular shall be allocated from the regular operating budget of public service organizations.

3. Funds for resolving the policy of staff reduction for the subjects specified in Point d and đ Clause 1 Article 2 of this Circular shall be arranged from the Enterprise Restructuring Support Fund in accordance with the provisions of the law.

4. Funds for implementing the staff reduction policy must be consolidated into the annual financial report of the agency or unit in accordance with the provisions of the State Budget Law, Accounting Law, and other guiding documents currently in effect.

Chapter II

BASIS FOR CALCULATING SUBSIDIES AND STAFF REDUCTION POLICIES

Section 1

BASIS FOR CALCULATING SUBSIDIES

Article 5. Monthly salary for calculating benefit entitlements

1. The monthly salary serving as the basis for calculating subsidy benefits for individuals subject to staff reduction is the salary according to rank, grade, position, title, plus allowances for leadership positions, seniority allowances exceeding the ceiling, occupational seniority allowances, and retained differential amounts (if any). Among these:

a) The salary coefficient and allowance are calculated according to the salary coefficient and allowance provisions set forth in Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on the salary system for civil servants, public officials, and members of the armed forces (hereinafter referred to as Decree No. 204/2004/ND-CP); Decree No. 76/2009/ND-CP dated September 15, 2009, and Decree No. 17/2013/ND-CP dated February 19, 2013 of the Government amending and supplementing certain Articles of Decree No. 204/2004/ND-CP.

b) For the subjects specified in Point d Clause 1 Article 2 of this Circular, the salary rate coefficient is calculated according to the regulations in the table of salary rate coefficients for professional managers issued together with Decree No. 51/2013/ND-CP dated May 14, 2013 of the Government on the salary, remuneration, and bonus system for members of the Board of Directors or Chairperson, Supervisors, General Directors or Directors, Deputy General Directors or Deputy Directors, Chief Accountants in limited liability companies wholly owned by the State; before May 1, 2013, it is calculated according to the regulations in the table of salaries for professional Board of Directors members, General Director, Director, Deputy General Director, Deputy Director, Chief Accountant issued together with Decree No. 205/2004/ND-CP dated December 14, 2004 of the Government on the wage scale, salary table, and allowance system in state-owned companies.

c) The basic salary for calculating benefits before May 1, 2010 was 650,000 VND; from May 1, 2010 to April 30, 2011 was 730,000 VND; from May 1, 2011 to April 30, 2012 was 830,000 VND; from May 1, 2012 to June 30, 2013 was 1,050,000 VND; from July 1, 2013 onwards was 1,150,000 VND. The basic salary in subsequent periods shall be determined by the Government.

2. The monthly salary serving as the basis for calculating the subsidy benefits stipulated in Clause 1, 2 Article 7, Clause 2 Article 8, Clause 2 Article 9, Clause 4 Article 10 of this Circular is calculated based on the average actual monthly salary of the last five years (60 months) prior to the date of staff reduction. In cases where there are less than five years of service, the average actual monthly salary of the entire period of service will be used.

3. The current monthly salary serving as the basis for calculating the benefits stipulated in Clause 1 Article 8, Clause 1 Article 9, Clause 2, 3 Article 10 of this Circular is the salary of the month immediately preceding the date of staff reduction.

Article 6. Time and age for calculating benefits

1. The time for calculating benefits is the period of employment and work that has been recorded in the social insurance book (of each individual) but has not yet received severance pay, demobilization allowance, discharge allowance, or one-time social insurance benefit. If there are fractional months in the social insurance contribution period, they will be calculated according to the following principles: less than three months will not be counted; from three months to six months inclusive will be counted as half a year; from more than six months to less than twelve months will be rounded up to one year.

2. In cases where workers, defense employees, or contractual laborers commit crimes and are sentenced to suspended imprisonment or non-custodial punishment by the court but continue to be assigned work by their agencies or units, the working time during which they have contributed to social insurance while serving their sentences shall also be included in the employment period for calculating benefits.

3. The age for calculating early retirement benefits due to staff reduction is calculated from the month of birth to the month immediately preceding the month when the person retires and begins to receive monthly pension.

Section 2

 STAFF REDUCTION POLICIES

Article 7. Early Retirement Policy

1. For subjects specified in Clause 1, Article 2 of this Circular who are aged between fifty and fifty-three years old for men and forty-five to forty-eight years old for women, with at least twenty years of social insurance contributions, including fifteen years in heavy, dangerous, or extremely dangerous jobs listed in the List issued by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health, or fifteen years working in areas with regional allowances of 0.7 or higher, they shall enjoy retirement benefits as prescribed by the Social Insurance Law and shall not have their pension reduced due to early retirement; in addition, they shall also receive the following allowances:

a) An allowance of three months' average actual salary for each full year (twelve months) of early retirement compared to the minimum retirement age stipulated in Point b, Clause 1, Article 50 of the 2006 Social Insurance Law; Point b, Clause 1, Article 54 of the 2014 Social Insurance Law. In cases where the period of early retirement includes fractional months not constituting a full year, the allowance will be calculated as follows:

- From one month to six months inclusive, one month's average actual salary allowance; - More than six months to less than twelve months, two months' average actual salary allowance. The formula for calculating the allowance: Allowance for the period of early retirement = Number of months entitled to allowance (based on the period of early retirement) x Average actual monthly salary

b) An allowance of five months' average actual salary for the first twenty years of employment with full social insurance contributions.

c) Half a month's average actual salary for each year of employment with social insurance contributions (twelve months) starting from the twenty-first year; if there are fractional months in the social insurance contribution period, it shall be calculated according to the guidelines set out in Clause 1, Article 6 of this Circular.

Calculation method: Allowance for having over twenty years of social insurance contributions = Number of years entitled to allowance (starting from the twenty-first year with social insurance contributions) x 1/2 of the average actual monthly salary Example 1: Mr. Nguyen Van A, aged fifty-two years and six months, falls under the category of staff reduction, retiring early from May 1, 2015; he has thirty years and four months of social insurance contributions (twenty years plus ten years and four months), including fifteen years and six months working in difficult and harsh areas (with a regional allowance coefficient of 0.7); his current salary grade is pharmacist (Category A1 civil servant), Grade 8 (4.65) from August 1, 2014. The average monthly actual salary for the last five years (sixty months) to calculate the early retirement allowance for Mr. Nguyen Van A is from May 1, 2010 to April 30, 2015. The development of Mr. A's actual monthly salary in the last five years is as follows: - From May 2010 to April 2011 (twelve months), salary coefficient 3.99 (Category A1, Grade 6), basic salary level 730,000 VND:

730,000 VND x 3.99 x 12 months = 34,952,400 VND - From May 2011 to July 2011 (three months), salary coefficient 3.99 (Category A1, Grade 6), basic salary level 830,000 VND:

830,000 VND x 3.99 x 3 months = 9,935,100 VND - From August 2011 to April 2012 (nine months), salary coefficient 4.32 (Category A1, Grade 7), basic salary level 830,000 VND:

830,000 VND x 4.32 x 9 months = 32,270,400 VND - From May 2012 to June 2013 (fourteen months), salary coefficient 4.32 (Category A1, Grade 7), basic salary level 1,050,000 VND:

1,050,000 VND x 4.32 x 14 months = 63,504,000 VND - From July 2013 to July 2014 (thirteen months), salary coefficient 4.32 (Category A1, Grade 7), basic salary level 1,150,000 VND:

1,150,000 VND x 4.32 x 13 months = 64,584,000 VND - From August 2014 to April 2015 (nine months), salary coefficient 4.65 (Category A1, Grade 8), basic salary level 1,150,000 VND:

1,150,000 VND x 4.65 x 9 months = 48,127,500 VND The average monthly actual salary for the last five years is: (34,952,400 VND + 9,935,100 VND + 32,270,400 VND + 63,504,000 VND + 64,584,000 VND + 48,127,500 VND) / 60 months = 4,222,890 VND/month. In addition to enjoying retirement benefits as prescribed by the Social Insurance Law and not having his pension reduced due to early retirement, Mr. Nguyen Van A also receives the following allowances according to the staff reduction policy: - Early retirement allowance (55 years - 52 years 6 months = 2 years 6 months): (2 years x 3 months + 1 month) x 4,222,890 VND = 29,560,230 VND - Allowance for the first twenty years of employment with full social insurance contributions: 5 months x 4,222,890 VND = 21,114,450 VND - Allowance for having over twenty years of employment with full social insurance contributions: 10.5 years x 1/2 x 4,222,890 VND = 22,170,173 VND * The total amount of allowances Mr. A receives according to the staff reduction policy is: 29,560,230 VND + 21,114,450 VND + 22,170,173 VND = 72,844,853 VND

d) : 60 months = 4,222,890 VND/month. Mr. Nguyen Van A, in addition to receiving retirement benefits according to the laws on social insurance without being deducted for retiring early, also receives the following allowances under the policy on streamlining the workforce: - Early retirement allowance (55 years old - 52 years 06 months = 02 years 06 months): (2 years x 3 months + 1 month) x 4,222,890 VND = 29,560,230 VND - Allowance for the first 20 years of work with social insurance contributions: 5 months x 4,222,890 VND = 21,114,450 VND - Allowance for more than 20 years of work with social insurance contributions: 10.5 years x 1/2 x 4,222,890 VND = 22,170,173 VND * The total amount of allowances that Mr. A will receive under the policy on streamlining the workforce is: 29,560,230 VND + 21,114,450 VND + 22,170,173 VND = 72,844,853 VND

2. The subjects of reduction in staff stipulated in Clause 1, Article 2 of this Circular, if they are between 55 and 58 years old for males, and between 50 and 53 years old for females, have contributed to social insurance for at least 20 years, shall be entitled to retirement benefits in accordance with the laws on social insurance and shall not have their pension reduced due to early retirement. In addition, they shall also be entitled to allowances based on their length of service as specified in Points b and c of Clause 1 of this Article, and shall receive three months' salary allowance for each year of early retirement compared to the age limit set forth in Point a, Clause 1, Article 50 of the Social Insurance Law 2006; Point a, Clause 1, Article 54 of the Social Insurance Law 2014. In cases where the period of early retirement includes months that do not make up a full year, such periods shall be calculated according to the guidance provided in Point a, Clause 1 of this Article.

Example 2: Ms. Tran Thi B, aged 51 years and 3 months, falls under the category of reduction in staff, retired early from March 1, 2015; her social insurance contribution period is 28 years and 8 months (20 years plus 8 years and 8 months); her current salary coefficient according to the position of intermediate librarian (Category B civil servant), grade 11 (3.86) from October 1, 2014; post coefficient of 0.3 from May 1, 2012. The average monthly actual salary for the last five years (60 months) to calculate the early retirement allowance for Ms. Tran Thi B is from March 1, 2010 to February 28, 2015. The development of the actual monthly salary for the last five years of Ms. Tran Thi B is as follows: - From March 2010 to April 2010 (2 months), salary coefficient 3.46 (Category B, grade 9), basic salary level is 650,000 VND: 650,000 VND x 3.46 x 2 months = 4,498,000 VND - From May 2010 to April 2011 (12 months), salary coefficient 3.46 (Category B, grade 9), basic salary level is 730,000 VND: 730,000 VND x 3.46 x 12 months = 30,309,600 VND - From May 2011 to September 2011 (5 months), salary coefficient 3.46 (Category B, grade 9), basic salary level is 830,000 VND: 830,000 VND x 3.46 x 5 months = 14,359,000 VND - From October 2011 to April 2012 (7 months), salary coefficient 3.66 (Category B, grade 10), basic salary level is 830,000 VND: 830,000 VND x 3.66 x 7 months = 21,264,600 VND - From May 2012 to June 2013 (14 months), salary coefficient 3.66 (Category B, grade 10), basic salary level is 1,050,000 VND, post coefficient 0.3: [1,050,000 VND x (3.66 + 0.3)] x 14 months = 58,212,000 VND - From July 2013 to September 2014 (15 months), salary coefficient 3.66 (Category B, grade 10), basic salary level is 1,150,000 VND, post coefficient 0.3: [1,150,000 VND x (3.66 + 0.3)] x 15 months = 68,310,000 VND - From October 2014 to February 2015 (5 months), salary coefficient 3.86 (Category B, grade 11), basic salary level is 1,150,000 VND, post coefficient 0.3: [1,150,000 VND x (3.86 + 0.3)] x 5 months = 23,920,000 VND The average monthly actual salary for the last five years is: (4,498,000 VND + 30,309,600 VND + 14,359,000 VND + 21,264,600 VND + 58,212,000 VND + 68,310,000 VND + 23,920,000 VND) : 60 months = 3,681,220 VND/month. Ms. Tran Thi B, in addition to receiving retirement benefits in accordance with the laws on social insurance and not having her pension reduced due to early retirement, will also receive allowances under the reduction in staff policy as follows: - Early retirement allowance (55 years - 51 years and 3 months = 3 years and 9 months): (3 years x 3 months + 2 months) x 3,681,220 VND = 40,493,420 VND - Allowance for the first 20 years of work contributing to social insurance: 5 months x 3,681,220 VND = 18,406,100 VND - Allowance for more than 20 years of work contributing to social insurance (8 years and 8 months, rounded up to 9 years): 9 years x 1/2 x 3,681,220 VND = 16,565,490 VND * The total amount of allowances Ms. B receives under the reduction in staff policy is: 40,493,420 VND + 18,406,100 VND + 16,565,490 VND = 75,465,010 VND

3. The subjects of reduction in staff stipulated in Clause 1, Article 2 of this Circular, if they are over 53 and under 55 years old for males, and over 48 and under 50 years old for females, have contributed to social insurance for at least 20 years, including at least 15 years in heavy, hazardous, or dangerous jobs listed in the List issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or at least 15 years working in areas with regional coefficients of 0.7 or higher, shall be entitled to retirement benefits in accordance with the laws on social insurance and shall not have their pension reduced due to early retirement.

4. The subjects of reduction in staff stipulated in Clause 1, Article 2 of this Circular, if they are over 58 and under 60 years old for males, and over 53 and under 55 years old for females, have contributed to social insurance for at least 20 years, shall be entitled to retirement benefits in accordance with the laws on social insurance and shall not have their pension reduced due to early retirement.

830,000 VND x 3.46 x 5 months = 14,359,000 VND - From October 2011 to April 2012 (07 months), salary coefficient 3.66 (type B, grade 10), basic wage level is 830,000 VND:

830,000 VND x 3.66 x 7 months = 21,264,600 VND - From May 2012 to June 2013 (14 months), salary coefficient 3.66 (type B, grade 10), basic wage level is 1,050,000 VND, position coefficient 0.3: [1,050,000 VND x (3.66 + 0.3)] x 14 months = 58,212,000 VND - From July 2013 to September 2014 (15 months), salary coefficient 3.66 (type B, grade 10), basic wage level is 1,150,000 VND, position coefficient 0.3: [1,150,000 VND x (3.66 + 0.3)] x 15 months = 68,310,000 VND - From October 2014 to February 2015 (05 months), salary coefficient 3.86 (type B, grade 11), basic wage level is 1,150,000 VND, position coefficient 0.3: [1,150,000 VND x (3.86 + 0.3)] x 5 months = 23,920,000 VND Average monthly actual salary over the last 05 years is: (4,498,000 VND + 30,309,600 VND + 14,359,000 VND + 21,264,600 VND + 58,212,000 VND + 68,310,000 VND + 23,920,000 VND)

d) : 60 months = 3,681,220 VND/month. Ms. Tran Thi B, in addition to receiving retirement benefits according to the laws on social insurance without being deducted for retiring early, also receives the following allowances under the policy on streamlining the workforce: - Early retirement allowance (55 years old - 51 years 03 months = 03 years 09 months): (3 years x 3 months + 2 months) x 3,681,220 VND = 40,493,420 VND - Allowance for the first 20 years of work with social insurance contributions: 5 months x 3,681,220 VND = 18,406,100 VND - Allowance for more than 20 years of work with social insurance contributions (8 years 08 months, rounded up to 09 years): 9 years x 1/2 x 3,681,220 VND = 16,565,490 VND * The total amount of allowances that Ms. B will receive under the policy on streamlining the workforce is: 40,493,420 VND + 18,406,100 VND + 16,565,490 VND = 75,465,010 VND

3. The subjects of streamlining the workforce as stipulated in Clause 1 Article 2 of this Circular, if they are over 53 years old but under 55 years old for males, and over 48 years old but under 50 years old for females, have contributed to social insurance for at least 20 years, including at least 15 years working in occupations or jobs classified as heavy, hazardous, or dangerous as listed in the Catalogue issued by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health, or have worked for at least 15 years in areas with regional coefficients of 0.7 or higher, shall be entitled to retirement benefits according to the laws on social insurance without being deducted for retiring early.

4. The subjects of streamlining the workforce as stipulated in Clause 1 Article 2 of this Circular, if they are over 58 years old but under 60 years old for males, and over 53 years old but under 55 years old for females, have contributed to social insurance for at least 20 years, shall be entitled to retirement benefits according to the laws on social insurance without being deducted for retiring early.

Article 8. Policy on transferring to work at organizations not regularly receiving salaries from the State budget

The reduction in staff subjects specified in Clause 1, Article 2 of this Circular who transfer to work at organizations not regularly receiving salaries from the State budget shall be entitled to the following allowances:

1. An allowance of three months' current salary.

2. An allowance of half a month's average actual salary for each year of service with social insurance contributions (at least twelve months). If there are odd months in the period of social insurance contributions, it shall be implemented according to the guidance provided in Clause 1, Article 6 of this Circular. Example 3: Mr. Hoang Van C, aged 41, is a reduction in staff subject who transferred to work at an organization not regularly receiving salaries from the State budget starting April 1, 2015; his period of service with social insurance contributions is eighteen years and nine months; his current salary coefficient is 3.63 (Class C civil servant, Group I, Grade 12) from August 1, 2011; he receives an additional seniority allowance of 5% from August 1, 2014.

a) Mr. Hoang Van C's current monthly salary is:

1. 150,000 VND x 3.63 x 1.05 = 4,383,225 VND

b) His average actual monthly salary over the last five years (from April 1, 2010 to March 31, 2015) is calculated as: 3,514,440 VND/month.

c) The number of years of social insurance contributions for calculating the allowance is rounded to nineteen years.

d) Mr. Hoang Van C is entitled to the following allowances: - Three months' current salary allowance: 3 months x 4,383,225 VND = 13,149,675 VND - Allowance based on years of service with social insurance contributions: 19 years x 0.5 x 3,514,440 VND = 33,387,180 VND * Total amount Mr. C will receive before transferring to work at an organization not regularly receiving salaries from the State budget under the reduction in staff policy is:

13,149,675 VND + 33,387,180 VND = 46,536,855 VND

Article 9. Policy on immediate termination of employment

Reduction in staff subjects specified in Clause 1, Article 2 of this Circular who are under 53 years old for males and under 48 years old for females, and who do not meet the conditions to enjoy early retirement benefits as stipulated in Clause 1, Article 7 of this Circular, or who are under 58 years old for males and under 53 years old for females, and who do not meet the conditions to enjoy early retirement benefits as stipulated in Clause 2, Article 7 of this Circular, if they terminate their employment immediately, shall be entitled to the following allowances:

1. An allowance of three months' current salary to find new employment.

2. An allowance of one and a half months' average actual salary for each year of service with social insurance contributions (at least twelve months). If there are odd months in the period of social insurance contributions, it shall be implemented according to the guidance provided in Clause 1, Article 6 of this Circular.

Example 4: Ms. Doan Thi D, aged 46, a clerk classified as a reduction in staff subject, was immediately terminated from her employment on June 1, 2015; her current salary coefficient is 2.61 from July 1, 2013 (civil servant, Clerk grade 8); her period of service with social insurance contributions is nineteen years and two months.

a) Ms. Doan Thi D's current monthly salary is:

1. 150,000 VND x 2.61 = 3,001,500 VND

b) Her average actual monthly salary over the last five years (from June 1, 2010 to May 31, 2015) is calculated as: 2,472,330 VND/month.

c) The number of years of social insurance contributions for calculating the allowance is rounded to nineteen years.

d) Ms. Doan Thi D is entitled to the following allowances:

- Three months' current salary allowance:

3 months x 3,001,500 VND = 9,004,500 VND

- Termination allowance based on years of service with social insurance contributions:

2,472,330 VND x 1.5 x 19 years = 70,461,405 VND * Total amount of allowance Ms. D will receive upon immediate termination of employment under the reduction in staff policy is:

9,004,500 VND + 70,461,405 VND = 79,465,905 VND

Article 10. Policy on Voluntary Resignation After Vocational Training

The subjects subject to reduction in staff as stipulated in Clause 1, Article 2 of this Circular, who are under 45 years old, in good health, with a sense of responsibility and organizational discipline but currently undertaking jobs that do not match their educational qualifications or major, and wish to undergo vocational training to find new employment, shall enjoy the following benefits:

1. They shall continue to receive their current monthly salary and have their social insurance and medical insurance premiums paid by their agency or unit during the period of vocational training, but the maximum duration for such benefits is six months.

2. They shall be granted a vocational training allowance equivalent to the cost of a six-month vocational course based on their current monthly salary to pay to the vocational training institution.

3. Upon completion of the vocational training, they shall receive a three-month allowance based on their current monthly salary at the time of enrollment to assist in job search.

4. They shall be granted an allowance equal to half a month's average actual salary for each year of service with social insurance contributions (at least twelve months), if there are odd months of social insurance contributions, it will be handled according to the guidance provided in Clause 1, Article 6 of this Circular.

5. The period of vocational training shall be counted as continuous service time but shall not be counted towards annual salary increments.

Example 5: Mr. Dinh Van D, aged 34, Museum Officer, with a current salary coefficient of 3.00 (Class A1, Grade 3) from July 1, 2013, falls within the category of staff reduction, wishes to undergo a six-month vocational training course starting January 1, 2015, with a vocational training fee of 25,000,000 VND; his social insurance contribution period before the start of vocational training is nine years and one month. After completing the training, Mr. Dinh Van D was allowed to resign from work on July 1, 2015.

a) Mr. Dinh Van D's current monthly salary is:

1. 150,000 VND x 3.00 = 3,450,000 VND

b) The average actual monthly salary of Mr. Dinh Van D over the last five years (from July 1, 2010 to June 30, 2015) is calculated as: 2,802,220 VND/month.

c) The period of service with social insurance contributions for calculating the allowance is: nine years and one month plus six months = ten years (rounded up).

d) Mr. Dinh Van D shall enjoy the following allowances:

- He shall receive six months of his current monthly salary during the vocational training period: 6 months x 3,450,000 VND = 20,700,000 VND - An allowance of 20,700,000 VND (maximum six months' salary) to cover the vocational training fees. - Upon completion of the vocational training course, he shall receive: + An allowance of three months' current monthly salary to assist in job search: 3 months x 3,450,000 VND = 10,350,000 VND + An allowance for voluntary resignation based on the period of service with social insurance contributions: 10 years x 1/2 x 2,802,220 VND = 14,011,100 VND

Article 11. Policy for Those Who Resign from Leadership Positions or Are Appointed to New Positions with Lower Leadership Allowances Due to Organizational Reorganization

Individuals who resign from leadership positions due to organizational reorganization or are appointed or elected to new positions with lower leadership allowances than those currently enjoyed shall retain their current leadership allowances until the end of their term of appointment or election period. If the remaining term of appointment or election period is less than six months, they shall retain the allowances for six months.

Chapter III IMPLEMENTATION ORGANIZATION

Article 12. Procedures for Implementing the Policy on Streamlining the Establishment

1. Promote, disseminate, and thoroughly implement the policy on streamlining the establishment as stipulated in Decree No. 108/2014/ND-CP and according to the guidance provided in this Circular to relevant agencies, units, and related entities.

2. Improve and rearrange organizational structures and personnel numbers in accordance with the prescribed establishment chart, in conjunction with reviewing and perfecting the functions and tasks of departments, agencies, and units; identify tasks that are no longer suitable and need to be eliminated, overlapping tasks that need to be rearranged, adjusted, and new tasks that need to be added. Reform and improve work regulations; streamline administrative procedures; eliminate or propose the elimination of intermediary organizations.

3. Review the educational qualifications, professional expertise, moral qualities, working capabilities, and health conditions of the workforce, defense civil servants, and contractual workers to appropriately arrange and utilize them in positions and tasks; apply the streamlining policy benefits to cases where individuals fail to complete their tasks, do not meet the requirements, do not reach the specified standards regarding moral qualities, capabilities, and health, and surplus cases due to organizational restructuring.

4. Develop plans for streamlining the establishment from now until 2021 and annual implementation plans, including determining a minimum reduction rate of 10% of the establishment by 2021. The head of the superior unit directly implements the approval of the plan and the schedule; for subordinate units under the Ministry, the approval is made by the Minister of the General Staff.

5. Compile lists of subjects for streamlining the establishment and budget estimates for implementing the streamlining policy (hereinafter referred to as the streamlining list) of agencies and units on a regular basis twice a year (once every six months).

6. Implement payments under the policy for streamlining the establishment for the subjects and report results in accordance with regulations.

Article 13. Timeframe for Implementing the Policy on Streamlining the Establishment

1. For units directly under the Central Military Commission

a) Deadline for submitting the streamlining list: No later than October 1st each year, units submit the streamlining list for the first six months of the following year, and no later than April 1st each year, units submit the streamlining list for the last six months to the Ministry of National Defense (through the Department of Military Affairs/General Staff Headquarters for subjects managed by the Military Affairs Department; through the Cadre Department/Political General Department for subjects managed by the Cadre Department) for consolidation and review according to authority (Annexes 1a, 1b, 1c, 1d, and Annex 2 attached to this Circular).

b) Periodic reporting: Before December 15th each year, units compile and evaluate the results of streamlining the establishment and the number of subjects retiring at the correct age and leaving their posts as stipulated by their units, and submit these to the Ministry of National Defense (through the Department of Military Affairs/General Staff Headquarters for subjects managed by the Military Affairs Department; through the Cadre Department/Political General Department for subjects managed by the Cadre Department) for consolidation and comprehensive reporting (Annexes 3, 4 attached to this Circular).

c) Upon completion of the payment period for implementing the streamlining policy, units consolidate and settle accounts with the Ministry of National Defense through the Finance Department/Ministry of National Defense (Annex 5 attached to this Circular).

d) Based on the above deadlines, units guide and specify deadlines for implementation for subordinate agencies and units under their management.

2. For the Ministry of National Defense

a) Deadline for submitting the streamlining list: No later than November 1st each year, the Ministry of National Defense compiles the streamlining list for the first six months of the following year, and no later than May 1st each year, it compiles the streamlining list for the last six months, along with a letter sent to the Ministry of Home Affairs and the Ministry of Finance to ensure additional funding for implementing the streamlining policy as required (Annexes 1a, 1b, 1c, 1d, and Annex 2 attached to this Circular).

b) Periodic reporting: Before December 31st each year, compile and evaluate the results of streamlining the establishment and the number of subjects retiring at the correct age and leaving their posts as stipulated by the Ministry of National Defense, and submit these to the Ministry of Home Affairs and the Ministry of Finance for consolidation and reporting.

c) Upon completion of the payment period for implementing the streamlining policy, compile and settle accounts with the Ministry of Finance for balancing and adjusting to ensure funding (Annex 5 attached to this Circular).

Article 14. Responsibilities of agencies and units

1. The heads of agencies and units from the Brigade level and equivalent up to units directly under the Central Military Commission have the responsibility to:

a) Organize propaganda, dissemination, and implementation of the policy on streamlining the establishment as stipulated in Decree No. 108/2014/ND-CP and guidance provided in this Circular to the workforce of defense employees, civil servants, and contractual workers under their management.

b) Direct subordinate agencies and units to implement the policy on streamlining the establishment in accordance with the principles, procedures, and timeframes set forth in Articles 3, 12, and Clause 1, Article 13 of this Circular.

c) Regularly conduct inspections, checks, and督促翻译人员严格按照规定翻译，确保法律术语的专业性和准确性。特别是注意保持原文的结构和内容完整，不要添加任何解释或评论。请继续翻译剩余部分。这里仅提供翻译指导，具体翻译内容由翻译人员直接输出。

2. Department of Military Affairs/General Staff Department

a) Direct and guide agencies, units, and enterprises under the Ministry of National Defense to implement and enforce the policy on streamlining the workforce as prescribed in Decree No. 108/2014/ND-CP and the guidance provided in this Circular.

b) Take the lead and coordinate with relevant agencies to develop plans for streamlining the workforce from now until 2021 and annual plans for streamlining the workforce within the Ministry of National Defense, submit them for approval by the Minister.

c) Take the lead and coordinate with relevant agencies to review lists of personnel subject to streamlining the workforce from agencies, units, and enterprises; compile and prepare lists and budget estimates to ensure the implementation of streamlining the workforce within the Ministry of National Defense; submit them for approval and signature by the Minister of National Defense, send the accompanying list to the Ministry of Home Affairs and the Ministry of Finance in accordance with Point a Clause 2 Article 13 of this Circular. Upon receipt of approval results, transfer the list of personnel subject to streamlining the workforce under their management, which has been approved by the Ministry, to the Social Insurance Department of the Ministry of National Defense for monitoring, directing, and guiding agencies, units, and enterprises under the Ministry of National Defense to prepare files to resolve social insurance and health insurance policies in accordance with regulations.

d) Direct agencies and units to pay benefits to eligible individuals in full, on time, and in accordance with regulations. Summarize results, evaluate the implementation of the policy on streamlining the workforce within the Ministry of National Defense, report results regularly in accordance with Point b Clause 2 Article 13 of this Circular.

d) Take the lead and coordinate with relevant agencies of the Ministry of National Defense to conduct inspections and audits of the implementation of the policy on streamlining the workforce by agencies, units, and enterprises under the Ministry of National Defense.

3. Cadre Department/Political Bureau General Office

a) Coordinate with relevant agencies to direct, guide, urge, and inspect agencies, units, and enterprises under the Ministry of National Defense to implement the policy on streamlining the workforce as prescribed in Decree No. 108/2014/ND-CP and the guidance provided in this Circular.

b) In accordance with the management hierarchy, be responsible for: Reviewing, compiling the list of personnel reduction for defense officials under the administrative management body and budget estimation for implementing the personnel reduction policy (Annexes 1a, 1b, 1c, 1d and Annex 2 attached to this Circular); consolidating results, evaluating the implementation situation (Annexes 3, 4 attached to this Circular) and submitting them to the General Department of Military Affairs/General Staff Department for overall consolidation and reporting to the Head of the Ministry. Transfer the approved personnel reduction list to the Social Insurance Department/Ministry of National Defense for monitoring, directing, and guiding relevant departments, units, and enterprises within the Ministry of National Defense to prepare files to resolve social insurance and health insurance policies according to regulations. Monitor and direct the implementation of the personnel reduction policy for these subjects.

c) Coordinate to participate in reviewing the personnel reduction lists of departments, units, and enterprises within the Ministry of National Defense.

4. The Finance Department of the Ministry of National Defense

a) Closely coordinate with the General Department of Military Affairs/General Staff Department and the Cadre Department/Political General Department to review the lists and budget estimates for implementing the personnel reduction policy of departments, units, and enterprises within the Ministry of National Defense.

b) Monitor and manage the state-provided funding sources; ensure timely funding for departments, units, and enterprises; direct, urge, and guide departments, units, and enterprises to settle accounts and report consolidated reports as stipulated in Point c Clause 1 Article 13 of this Circular.

c) Take the lead and coordinate with functional agencies to compile and settle accounts for funds used to implement the personnel reduction policy within the Ministry of National Defense, report to the Head of the Ministry of National Defense for approval and submit to the Ministry of Finance for settlement with the state as stipulated in Point c Clause 2 Article 13 of this Circular.

d) Take the lead and coordinate with functional agencies of the Ministry of National Defense to conduct inspections and audits on the payment of benefits and settlement of funds by departments, units, and enterprises within the Ministry of National Defense.

5. The Policy Department/Political General Department

a) Coordinate to direct, guide, urge, and inspect the implementation of the personnel reduction policy in departments, units, and enterprises within the Ministry of National Defense in accordance with Decree No. 108/2014/ND-CP and guidance provided in this Circular.

b) Take the lead and coordinate with functional agencies of the Ministry of National Defense (General Department of Military Affairs/General Staff Department, Cadre Department/Political General Department, Financial Department/Ministry of National Defense, Social Insurance Department/Ministry of National Defense) to resolve issues and difficulties arising during the implementation process.

6. Social Insurance Department/Ministry of National Defense

a) Receive the approved personnel reduction lists from the General Department of Military Affairs/General Staff Department and the Cadre Department/Political General Department for monitoring and directing, guiding the organization to implement according to their functions and responsibilities.

b) Direct, guide agencies, units, enterprises under the Ministry of National Defense to prepare files to resolve regimes, policies on social insurance and health insurance for cases of streamlining personnel according to Decree No. 108/2014/NĐ-CP; guidelines of the Vietnam Social Security; laws on social insurance and health insurance, and guidance in this Circular.

Article 15. Effective Date

1. This Circular takes effect from June 1, 2016.

2. The regimes, policies, and guidelines stipulated in this Circular shall be implemented from January 10, 2015 to December 31, 2021.

Article 16. Responsibility for Implementation

1. The Chief of General Staff, Director of the Political General Department, heads of agencies and units are responsible for implementing this Circular.

2. In case of difficulties during implementation, agencies and units shall report to the Ministry of National Defense (through the Policy Department of the Political General Department) for consideration and resolution.