Circular No. 64-TC/NSNN guides the issuance and payment of new salaries for civil servants and employees in the administrative and public service sector, armed forces, and social policy beneficiaries starting from April 1993. This Circular applies to agencies and units managing and adjusting pension levels and allowances for retirees and those who have lost their ability to work, while also stipulating the methods for paying rent, social insurance, and healthcare.
适用范围
Administrative and public service budgetary agencies and units, armed forces; social policy beneficiaries such as civil servants, employees, retired military personnel, and those who have lost their ability to work.
要点
- Agencies and units approved by the Ministry of Finance - Ministry of Labor, Invalids and Social Affairs - Government Civil Service Management Board to implement the new salary scheme from which month will be provided with funding and start paying the new salary from that month.
- Retired officials, workers, and employees, and military personnel who have lost their ability to work: The Ministry of Finance will allocate funds to localities to pay pensions and additional allowances according to the consolidated budgets of provinces and cities.
- The difference between the new salary and the old salary, along with current allowances and subsidies, will be issued and paid out gradually over each month.
- When calculating new salaries for civil servants and employees in the administrative and public service sector and armed forces, they must simultaneously calculate and collect rent (according to rental contracts) and social insurance at 5% and health insurance at 1% of the new salary.
- The accounting and settlement of new salaries, allowances, and subsidies according to Decrees No. 25/CP and 27/CP of the Government and Decision No. 203/HĐBT of the Council of Ministers (now the Government) must be re-analyzed to transfer to accounting and settlement according to the correct expenditure items of the State Budget Classification.
🌐 本文件的社会影响
- Positive impact: Reducing cash pressure on circulation, limiting price increases, and stabilizing macroeconomic conditions.
- Negative impact: Financial costs for agencies and units implementing the new regulations may be higher than before.
- Management and financial accounting will become more complex due to the need to re-analyze many expenditure items.
❓ 常见问题
When will agencies and units be provided with funding?
Agencies and units approved by the Ministry of Finance - Ministry of Labor, Invalids and Social Affairs - Government Civil Service Management Board to implement the new salary scheme from which month will be provided with funding from that month.
Must retired workers undergo evaluation and reclassification?
No, these individuals do not need to undergo evaluation and reclassification like active civil servants and employees. Payment of pensions begins from August 1993.
When will the supplementary amount be issued?
The supplementary amount resulting from the difference between the new salary and the old salary, along with current allowances and subsidies, will be issued and paid out gradually over each month.
What percentage of social insurance must civil servants and employees contribute?
Civil servants and employees must contribute 5% of their new salary to social insurance and 1% to health insurance.
How should the accounting of new expenditures be conducted?
The accounting and settlement of new salaries, allowances, and subsidies according to Decrees No. 25/CP and 27/CP of the Government and Decision No. 203/HĐBT of the Council of Ministers (now the Government) must be re-analyzed to transfer to accounting and settlement according to the correct expenditure items of the State Budget Classification.
全文
CIRCULAR
Guidelines for the distribution and payment of new salaries for civil servants, public officials in the administrative and public service sector, armed forces, and social policy beneficiaries.
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||| Implementing Resolution No. 35-NQ/UBTVQH9 dated May 17, 1993 of the Standing Committee of the National Assembly on the salary scale for elected positions, the salary scale for specialized professions in the judiciary and prosecution; Decision No. 69-QD/TW dated May 17, 1993 of the Politburo temporarily regulating the new salary system for cadres, workers, and employees in Party and mass organizations; Decrees of the Government No. 25/CP, No. 27/CP dated May 23, 1993 temporarily regulating the new salary system for civil servants, public officials in the administrative and public service sector, and armed forces; adjusting pension levels and allowances for social policy beneficiaries.
In order to limit excessive cash entering circulation, which would exert pressure on prices and currency when implementing the new salary system, but also not delaying the distribution and payment of new salaries until the end of 1993; after reporting to the Prime Minister (report No. 21-TC/NSNN dated July 3, 1993) and reaching consensus with the State Budget, the Ministry of Finance guides and regulates the distribution and payment of new salaries and allowances according to the new salary system effective from April 1, 1993 for civil servants, public officials in the administrative and public service sector, armed forces, and social policy beneficiaries as follows:
I/ GENERAL PROVISIONS:
1/ Administrative and public service budget units, armed forces under the management of Ministries, Sectors, and Localities shall be reviewed and approved by the Joint Ministry of Finance - Ministry of Labor, Invalids and Social Affairs - Civil Service Committee of the Government to implement the new salary scheme from which month, will be provided with financial resources by the State Treasury and the State Bank for immediate distribution and payment of new salaries from that month, based on the newly approved salary fund increase.
2/ For cadres, workers, public officials, military personnel retiring or leaving due to health reasons: The Ministry of Finance will allocate funds to Localities for the retirement pension and additional allowances based on the comprehensive budget calculations of Provinces and Cities, carefully reviewing the number of people eligible for social policy benefits and adjusting their pension levels and new allowances according to Decree No. 27/CP dated May 23, 1993 of the Government and Circular No. 13/LB-TT dated June 2, 1993 of the Joint Ministry of Labor - Invalids and Social Affairs - Finance. Specific payments to each beneficiary by Localities should follow the principle of immediately paying adjusted pensions and new allowances to individuals as soon as they are calculated; not to delay beyond the payment of new salaries to civil servants and public officials in the administrative and public service sector within the area, and not to wait for adjustments to complete before recalculating pensions for some cases according to Circular No. 14/LĐTBXH-TT dated June 2, 1993 of the Ministry of Labor - Invalids and Social Affairs. These beneficiaries will receive the remaining amount after completing the adjustment procedures.
3/ The difference between new salaries and old salaries, as well as current allowances (including monetized salaries from April 1, 1993) will be distributed and paid gradually each month along with the new salaries; efforts should be made to ensure sufficient financial resources and cash to resolve this issue before December 31, 1993.
4/ When calculating new salaries for distribution to cadres, civil servants, public officials, and professional military personnel, the rent for housing (according to rental contracts if living in housing managed by administrative and public service units or armed forces) and 5% social insurance and 1% health insurance of the new salary must be simultaneously collected and retroactively collected and transferred to the social insurance and health insurance funds. For housing rent, administrative and public service units and armed forces must pay into the State Budget according to Circular No. 08/LB-TT dated February 10, 1993 of the Joint Ministry of Finance - Construction.
II/ SPECIFIC PROVISIONS:
1/ Regarding retired cadres, workers, public officials, military personnel, and social policy beneficiaries:
According to general regulations, these individuals do not need to undergo job evaluation or approval like active civil servants and public officials. Therefore, the distribution and payment of increased pensions and allowances for social policy beneficiaries will begin in August 1993, specifically as follows:
- In August 1993, distribute and pay the new pension and additional allowances according to the new system for August 1993, and the difference between the new and old pensions and allowances for April and May 1993.
- In September 1993, distribute and pay the new pension and additional allowances according to the new system for September 1993, and the difference for June and July 1993.
- From October 1993 onwards, the new pension and allowances for each month will be distributed and paid in the same month.
2/ For civil servants, public officials in the administrative and public service sector, and armed forces:
Based on the review and decision of the Joint Ministry of Finance - Ministry of Labor - Invalids and Social Affairs - Civil Service Committee of the Government allowing Ministries, Sectors, and Localities to implement the new salary scheme, the State Budget and the State Treasury will distribute and pay new salaries as follows:
a/ For Ministries, Sectors, and Localities approved to implement the new salary scheme in August 1993:
- Distribute and pay the additional new salary approved for August 1993 and the difference between the new and old salaries (including allowances and monetized salaries) for April 1993.
- The difference for May 1993 will be distributed and paid together with the new salary for September 1993.
- The difference for June 1993 will be distributed and paid together with the new salary for October 1993.
- The difference for July 1993 will be distributed and paid together with the new salary for November 1993.
- Starting from December 1993, the new salary for each month will be distributed and paid in the same month.
b/ For Ministries, Sectors, and Localities approved to implement the new salary scheme in September 1993.
- Disburse and pay the additional approved salary for September 1993 and the back payments for April and May 1993.
- The back payments for June and July 1993 will be disbursed and paid together with the new salary for October 1993.
- The back payment for August 1993 will be disbursed and paid together with the new salary for November 1993.
- From December 1993 onwards, the new salary for each month will be disbursed and paid in that same month.
c/ For Ministries, Sectors, Localities approved to implement the new salary scheme in October 1993.
- The back payments for April, May, and June 1993 will be disbursed and paid together with the new salary for October 1993.
- The back payments for July, August, and September 1993 will be disbursed and paid together with the new salary for November 1993.
- From December 1993 onwards, the new salary for each month will be disbursed and paid in that same month.
3/ For Ministries, Sectors, Localities, and basic budgetary units which have not yet been approved by competent authorities to pay the new salary from April 1, 1993, the State Budget and the State Treasury shall continue to disburse and pay the salary fund according to Decision 203/HĐBT and current allowances and subsidies (including monetized salary items such as housing allowance, tuition fees, health insurance) until approval.
III/ ACCOUNTING AND SETTLEMENT OF THE NEW SALARY FUND:
The accounting and settlement of the newly defined salaries and allowances, subsidies pursuant to Decree No. 25/CP and No. 27/CP dated May 23, 1993 of the Government, and the salaries according to Decision No. 203/HĐBT dated December 28, 1988 of the Council of Ministers (now the Government), electricity price differential subsidy, inflation subsidy, housing rental subsidy, health insurance, tuition fees, special subsidies for certain sectors... previously recorded under various expenditure categories in the State Budget, must now be analyzed and transferred to be accounted for and settled according to the correct expenditure categories as prescribed in Circular No. 56-TC/NSNN dated July 8, 1993 of the Ministry of Finance, which supplements and amends the State Budget classification.
IV/ IMPLEMENTATION PROVISIONS:
This Circular takes effect from the date of signature. Ministries, Sectors, Localities, and financial agencies at all levels shall organize the dissemination and guidance for subordinate units to strictly comply with the provisions of this Circular.
Any difficulties encountered or issues arising during implementation should be promptly reported to the Ministry of Finance for study and resolution./.
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