Circular No. 52/2013/TT-BTC guiding support for organizations and units employing ethnic minority workers in mountainous areas and special difficult regions pursuant to Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Government Prime Minister

CIRCULAR

guiding support for organizations and units employing ethnic minority laborers in mountainous areas and particularly difficult regions

pursuant toDecision No.

Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister on supporting organizations and units employing ethnic minority laborers in mountainous areas and particularly difficult regions;

At the proposal of the Director of the Enterprise Financial Department.

The Minister of Finance issues this Circular guiding support for organizations and units employing ethnic minority laborers in mountainous areas and particularly difficult regions as follows:

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides financial support policies regarding social insurance payments, health insurance, unemployment insurance (hereinafter referred to collectively as insurance), short-term vocational training, labor standards, and land rental fees for organizations and units employing ethnic minority laborers residing legally within the territory of mountainous areas and particularly difficult regions, as stipulated in Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister.

Article 2. Applicability

The subjects to which this Circular applies include:

1. State-owned limited liability companies in agriculture, forestry, and aquaculture.

2. Management boards of special-use forests and protective forests;

3. Cooperatives;

4. Private enterprises (including foreign-invested enterprises).

The aforementioned entities (hereinafter referred to collectively as employing units) utilize land for agricultural, forestry, and aquaculture production purposes, employ ethnic minority laborers residing legally within the territory of mountainous areas and particularly difficult regions (attached list).

Article 4. Preparation of Budget Estimates and Consolidation of Support Expenditure Budgets

1. Support for short-term vocational training:

The state budget supports the cost of short-term vocational training (up to level of primary vocational qualification and training under three months) with a maximum amount of VND 3 million per person per course (specific support levels according to each profession and actual training duration) for general laborers who are ethnic minorities, meeting recruitment requirements set forth in the employment and training plans of employing units.

2. Support for health insurance, social insurance, and unemployment insurance:

The state budget pays on behalf of employing units the insurance premiums for newly recruited or contracted ethnic minority laborers. The period during which the state budget will pay on behalf of employing units shall not exceed five years for each worker.

3. Support for labor standards:

a) Employing units may apply labor standards at eighty percent of the common labor standards of the unit, as determined by the competent authority, to allocate tasks or remunerate ethnic minority workers.. The state budget supports twenty percent of the common labor standards of the unit for allocating tasks or remunerating ethnic minority workers. The application period shall not exceed five years for each worker starting work at the unit.

b) Common labor standards are determined by the competent authority, including:

- For employing units belonging to state economic groups and state corporations, decided by the Board of Directors of state economic groups and state corporations.

- For other employing units of the state directly under ministries (referred to as Ministries), decided by the Ministers of those Ministries.

- For employing units directly under localities, including cooperatives, private enterprises (including non-state economic groups and corporations and enterprises with foreign investment), with headquarters located within the locality, decided by the Chairman of the People's Committee of the province.

4. Support for land rental fees:

a) Employing units that employ between thirty percent and less than fifty percent of ethnic minority workers compared to the total number of workers regularly present at the unit (based on the number of workers present on December 31 of the previous year immediately preceding the reporting year) shall have their land rental fees reduced by fifty percent for the area of land required to be rented according to the laws on land.

b) Employing units that employ fifty percent or more of ethnic minority workers compared to the total number of workers regularly present at the unit (based on the number of workers present on December 31 of the previous year immediately preceding the reporting year) shall be exempt from one hundred percent of land rental fees for the area of land required to be rented according to the laws on land.

Article 4. Sources of financial support

1. The central government budget supports one hundred percent of the costs for short-term training, insurance premiums, and twenty percent of the common labor standards of the unit for allocating tasks or remunerating ethnic minority workers.

2. Training support funds are directly provided to employing units according to approved training plans by the Board of Directors of state economic groups and state corporations for units directly under state economic groups and state corporations; Ministries and sectors approve for other state units under Ministries and sectors; Provincial People's Committees approve for units under localities (including cooperatives, private enterprises, and enterprises with foreign investment having headquarters located within the locality).

Chapter II
SPECIFIC PROVISIONS

Article 5. Establishing the budget for training funding, insurance funding, and 20% of the labor quota reduction funding according to the general labor standard:

Along with the annual state budget preparation period, labor-using units shall establish the budget for training support, insurance support, and support for 20% of the labor quota reduction funding for wage payment to workers based on the guidance for budget planning and submit it to the superior management agency: State-owned Economic Groups and State-Owned Corporations for their affiliated units; Ministries for their affiliated units; Provincial Department of Finance for units under the management of provincial People's Committees, cooperatives, and non-state enterprises with headquarters located within their jurisdiction (referred to as local units); the Provincial Department of Finance shall aggregate and determine the portion of central government budget support according to regulations to report to the provincial People's Committee. ) are determined according to the following formula: 1. Establishing the budget for training support: According to Appendix 1 attached to this Circular, including:

a) The number of ethnic minority workers hired but not yet trained as of December 31 of the year immediately preceding the budget preparation year.

b) The number of ethnic minority workers needed to be recruited and trained in the planned year.

c) The trade and quantity of workers required to be trained in each trade, decided by the unit head based on the unit's needs.

d) Training duration: Depending on the trade and training method determined by the unit head, but not exceeding three months per course at most.

đ) Training form: Can be centralized training at vocational schools or training at the unit.

e) Tuition fee level: Based on the specific tuition fees of each trade and actual training time at vocational schools conducting centralized training or training at the unit, with a maximum of three million VND per person per course.

2. Establishing the budget for insurance contribution support: According to Appendix 2 attached to this Circular, including:

a) The number of ethnic minority workers as of December 31 of the year immediately preceding the budget preparation year.

b) The number of newly recruited ethnic minority workers in the planned year.

c) The number of months supported.

d) Support level.

3. Establishing the budget for supporting 20% of the general labor quota: According to Appendix 3 attached to this Circular, including:

c) The general labor quota of the unit for allocation or wage payment to workers, decided by the competent authority.

b) The number of newly recruited ethnic minority workers in the planned year.

c) The number of months supported.

d) The level of support for 20% of the general labor quota.

4. Aggregating the budget:

a) State-owned Economic Groups and State-Owned Corporations shall aggregate the budget for training, insurance support, and support for 20% of the general labor quota into the annual state budget expenditure plan of the State-owned Economic Group or State-Owned Corporation for their affiliated units and submit it to the Ministry of Finance for inclusion in the central government budget report to the Prime Minister for submission to the National Assembly for consideration and decision in accordance with the State Budget Law.

b) Ministries and sectors shall aggregate the budget for training, insurance contribution support, and support for 20% of the general labor quota into the annual state budget expenditure plan of the Ministry for their affiliated units and submit it to the Ministry of Finance for inclusion in the central government budget report to the Prime Minister for submission to the National Assembly for consideration and decision in accordance with the State Budget Law.

c) Provincial People's Committees shall aggregate the budget for training, insurance contribution support, and support for 20% of the general labor quota into the annual state budget expenditure plan of the locality for units under local management (including cooperatives and non-state enterprises with headquarters located within the jurisdiction) and submit it to the Ministry of Finance for inclusion in the central government budget report to the Prime Minister for submission to the National Assembly for decision.

5. Allocation and distribution of the budget:

Based on the approved funding amount by the National Assembly, the Prime Minister's Decision allocating the state budget, the Ministry of Finance shall notify the funding for training support, insurance contribution support, and support for 20% of the general labor quota to Ministries, sectors, State-owned Economic Groups, State-Owned Corporations, and localities. The notification shall be made before December 31 each year.

BASED ON THE BUDGET FUNDS APPROVED BY THE NATIONAL ASSEMBLY AND THE DECISION OF THE PRIME MINISTER ASSIGNING THE BUDGET ESTIMATE, THE MINISTRY OF FINANCE ANNOUNCES THE AMOUNT OF FUNDS FOR TRAINING SUPPORT, INSURANCE CONTRIBUTION SUPPORT, AND 20% OF THE COMMON LABOR STANDARDS TO THE MINISTRIES, SECTORS, STATE ECONOMIC GROUPS, STATE ENTERPRISES, AND LOCALITIES. THE ANNOUNCEMENT IS MADE BEFORE DECEMBER 31 EACH YEAR.

Article 6. Allocation of Financial Support Funds

1. For the Central Level: Based on reports from organizations and units employing ethnic minority workers, ministries, sectors, state-owned economic groups, and state-owned corporations, review, verify data, compile, and submit written reports to the Ministry of Finance. Upon receiving the reports, the Ministry of Finance will verify and allocate funds through payment orders to ministries, sectors, state-owned economic groups, and state-owned corporations for disbursement to organizations and units employing ethnic minority workers according to the provisions of the State Budget Law.

2. For Local Units: Based on reports from organizations and units employing ethnic minority workers and the central government's financial support budget, the Department of Finance shall take the lead and coordinate with relevant departments to verify and submit to the provincial People's Committee for decision-making. On this basis, the Department of Finance will issue payment orders to organizations and units employing ethnic minority workers. Specifically, for social insurance, health insurance, and unemployment insurance support funds, the Department of Finance will directly allocate these funds to organizations and units employing ethnic minority workers, simultaneously transferring the funds directly to the insurance agency in accordance with Clause 2, Article 3 of Decision No. 42/2012/QĐ-TTg dated October 8, 2012 issued by the Prime Minister, and notify each unit after transferring the support funds to the insurance agency.

3. Documents include:

3.1. Documentation for Financial Support for Training:

- In cases where training is conducted at vocational schools: Training contracts, contract termination documents, and payment vouchers between the unit and vocational schools.

- In cases where training is conducted within the unit: The unit's decision to organize classes, number of trainees, training fields and trades, and related payment vouchers for organizing classes.

3.2. Documentation for Financial Support for Insurance Contributions: List of ethnic minority workers, levels of social insurance, health insurance, and unemployment insurance contributions confirmed by the insurance agency.

3.3. Documentation for Financial Support for 20% of the General Labor Quota: The general labor quota for assignment or payment of wages decided by the competent authority, list of ethnic minority workers present throughout the year for settlement.

4. Timeframe for Verification and Allocation of Financial Support: After receiving complete documentation as stipulated in Point 3 of this Article, the competent authority will verify and allocate financial support funds to the unit within ten working days.

Article 7. Settlement and Inspection Work

Units receiving financial support must settle accounts for training support funds (if training is conducted at professional vocational schools, confirmation from the school and receipts must be attached), insurance support (confirmed by the local insurance agency), and 20% of the general labor quota support according to the guidelines for settling expenses from the operating budget. Any surplus funds after settling these accounts must be returned to the state budget.

For Central Units: Settlement reports should be submitted to state-owned economic groups and state-owned corporations for units under their jurisdiction; to ministries for units under ministry jurisdiction. State-owned economic groups, state-owned corporations, ministries, and sectors will inspect the settlement of support funds for units and compile and submit to the Ministry of Finance for monitoring and supervision.

For Local Units: Settlement reports should be submitted to the Department of Finance, which will inspect the settlement of training support funds, insurance payments, and 20% of the general labor quota support, and compile and submit to the provincial People's Committee for submission to the Ministry of Finance for comprehensive compilation. Central government financial support for localities implementing policies pursuant to Decision No. 42/2012/QĐ-TTg dated October 8, 2012 issued by the Prime Minister shall be recorded and compiled into the local budget settlement in accordance with the State Budget Law.

Article 8. Accounting entries:

1. For Enterprises:

a) For non-concentrated training support funds (training at the unit), when receiving the support funds, the unit shall record:

Debit Account 111 - Cash, or Account 112 - Bank Deposits.

Credit Account 461 - Operating Fund Source.

When spending money for training activities:

Debit Account 161 - Operating Expenditure.

Credit Account 111 - Cash, or Account 112 - Bank Deposits.

b) Upon settlement and approval by the competent authority, the unit shall record:

Debit Account 461 - Operating Fund Source.

Credit Account 161 - Operating Expenditure.

c) For concentrated training support funds and social insurance, health insurance, unemployment insurance contributions for ethnic minority people, the unit shall record:

Debit Account 161 - Operating Expenditure.

Credit Account 331 - Payable to Suppliers, or Account 338 - Other Payables and Accruals, specifically Account 3383 - Social Insurance, Account 3384 - Health Insurance, Account 3389 - Unemployment Insurance.

- When processing payment procedures for training contracts and insurance payments, the unit shall record:

Debit Account 331 - Payable to Suppliers, or Account 338 - Other Payables and Accruals, specifically Account 3383 - Social Insurance, Account 3384 - Health Insurance, Account 3389 - Unemployment Insurance.

Credit Account 461 - Operating Fund Source.

Upon settlement and approval by the competent authority, the unit shall record:

Debit Account 461 - Operating Fund Source.

Credit Account 161 - Operating Expenditure.

d) For support funds amounting to 20% of the common labor quota, when receiving the support funds, the unit shall record:

Debit Account 112 - Bank Deposits.

Credit Account 461 - Operating Fund Source.

At the same time, reduce production costs of the unit:

Debit Account 161 - Operating Expenditure.

Credit various cost accounts.

Upon settlement and approval by the competent authority, the unit shall record:

Debit Account 461 - Operating Fund Source

Credit Account 161 - Operating Expenditure.

2. For public institutions:

a) When receiving support funds: For non-concentrated training support funds (training at the unit), the unit shall record:

Debit Account 112 - Bank Deposits

Credit Account 461 - Operating Fund Source.

When spending money for training activities:

Debit Account 661 - Operating Expenses.

Credit Account 111 - Cash.

Upon settlement and approval by the competent authority, the unit shall record:

Debit Account 461 - Operating Fund Source.

Credit Account 661 - Operating Expenses.

b) For concentrated training support funds and insurance contribution support: Based on the training contract, the amount of insurance contributions (health insurance, social insurance, unemployment insurance) for ethnic minority workers, the unit shall record:

Debit Account 661 - Operating Expenses.

Credit Account 331 - Payables, or Account 332 - Deductions from Wages.

- When processing payment procedures at the Treasury for training contracts and insurance payments, the unit shall record:

Debit Account 331 - Payables, or Account 332 - Deductions from Wages.

Credit Account 461 - Operating Fund Source.

Upon settlement and approval by the competent authority, the unit shall record:

Debit Account 461 - Operating Fund Source.

Credit Account 661 - Operating Expenses.

c) For support funds amounting to 20% of the labor quota, when receiving the support funds, the unit shall record:

Debit Account 112 - Bank Deposits

Credit Account 461 - Operating Fund Source.

When spending money:

Debit Account 661 - Operating Expenses.

Credit Account 111 - Cash.

Upon settlement and approval by the competent authority, the unit shall record:

Debit Account 461 - Operating Fund Source

Credit Account 661 - Operating Expenses.

Article 9. Exemption and reduction of land rental fees

1. Annually, together with the time for preparing the budget proposal requesting financial support to implement Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister, units employing ethnic minority workers shall prepare a dossier to request the People's Committee of the province or authorized agency to decide on exemption or reduction of land rental fees according to Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister, including:

a) A letter requesting the People's Committee of the province or authorized agency to decide on exemption or reduction of land rental fees for the unit according to Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister;

b) A list of employees hired up to December 31 of the previous year immediately preceding the budget preparation year (including the number of ethnic minority workers, the number of employees currently employed and hired);

c) Employment contracts between the unit and employees (copies stamped by the unit);

d) Land lease contracts for the area of land belonging to the unit that must be leased according to the laws on land (a copy stamped by the unit).

2. After receiving the complete dossier as stipulated in Clause 1 of this Article, the competent authority shall review, consider, and decide on exemption or reduction of land rental fees for the unit within 10 working days.

3. Annually, if the ratio of ethnic minority workers to the total number of workers present at the unit does not change or changes but does not affect the level of exemption or reduction of land rental fees decided by the provincial competent authority, the unit only needs to submit a report on the use of workers during the planning year to relevant agencies for monitoring.

Article 10. Handling of violations

If units or individuals take advantage of the preferential policies of the State for ethnic minority workers stipulated in Decision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Prime Minister to benefit themselves, they will be dealt with according to the law and regulations below:

1. Reporting false numbers of ethnic minority workers to settle training expenses, insurance expenses, and general labor quotas, leading to higher state support withdrawals than actually entitled, the head of the unit must reimburse the State Budget and be subject to disciplinary action as prescribed.

2. If reporting false numbers of employees hired up to December 31 of the previous year immediately preceding the budget preparation year, including the number of ethnic minority workers, leading to a ratio of ethnic minority workers to the total number of employees present at the unit to qualify for exemption or reduction of land rental fees, in addition to having to pay back the land rental fees, the head of the unit will be treated as if they had reported falsely about the financial situation of the unit.

Chapter III
IMPLEMENTATION

Article 11. Effective Date

1. This Circular takes effect from June 18, 2013 and replaces Circular No. 203/2011/TT-BTC dated December 30, 2011 of the Ministry of Finance guiding organizations and units using ethnic minority workers residing legally in the Central Highlands provinces according to Decision No. 75/2010/QĐ-TTg dated November 29, 2010 of the Prime Minister.

2. During implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for study, amendment, and supplementation./.

LIST

Localities (provinces, districts) benefiting from the support policy.
(Issued along with Circular No. 52/2013/TT-BTC dated May 3, 2013 of the

Ministry of Finance guiding support for organizations and units using ethnic minority

workers in mountainous areas and particularly difficult regions according to Decision No. 42/2012-TTg dated

October 8, 2012 of the Prime Minister.

 

(Annex No. 01)

Budget for training support expenses for year.....

(Issued together with Circular No. 52/2013/TT-BTC dated May 3, 2013 of the Ministry of Finance on supporting organizations and units employing ethnic minority laborers in mountainous areas and particularly difficult regions pursuant to Decision No. 42/2012/QD-TTg dated October 8, 2012 of the Prime Minister)

Unit: ....

Belongs to: Group Corporation, State-owned Enterprise: ..., Ministry or locality:...

 

 

(ANNEX 2)

BUDGET ESTIMATE FOR INSURANCE CONTRIBUTION SUPPORT

FOR ETHNIC MINORITY LABORERS, YEAR.....

(ISSUED ALONG WITH CIRCULAR NO. 52/2013/TT-BTC DATED MAY 3, 2013 OF THE MINISTRY OF FINANCE ON SUPPORTING ORGANIZATIONS AND UNITS EMPLOYING ETHNIC MINORITY LABORERS IN MOUNTAINOUS REGIONS AND EXTREMELY DIFFICULT AREAS PURSUANT TO DECREE NO. 42/2012/QĐ-TTg DATED OCTOBER 8, 2012 OF THE PRIME MINISTER).

Unit: ………………………….

BELONGS TO: GROUP:..., CORPORATION:..., MINISTRY OR LOCALITY:...

 

 

(ANNEX 3)

BUDGET ESTIMATE FOR SUPPORT OF 20% OF THE COMMON LABOR STANDARDS, YEAR....

(ISSUED ALONG WITH CIRCULAR NO. 52/2013/TT-BTC DATED MAY 3, 2013 OF THE MINISTRY OF FINANCE ON SUPPORTING ORGANIZATIONS AND UNITS EMPLOYING ETHNIC MINORITY LABORERS IN MOUNTAINOUS REGIONS AND EXTREMELY DIFFICULT AREAS PURSUANT TO DECREE NO. 42/2012/QĐ-TTg DATED OCTOBER 8, 2012 OF THE PRIME MINISTER).

Unit: ………………………….

Belongs to: GROUP:..., CORPORATION:..., MINISTRY OR LOCALITY:...