Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLDTBXH guiding the implementation of certain provisions of Government Decree No. 54/2011/NĐ-CP dated July 4, 2011 on the seniority allowance system for teachers.

JOINT CIRCULAR

Guidelines for implementing certain provisions of Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the system of seniority allowances for teachers

Regarding the system of seniority allowances for teachers

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Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decree No. 48/2008/NĐ-CP dated April 17, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Interior;

Pursuant to 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 Decree No. 186/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor - War Invalids and Social Affairs;

Pursuant to Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance for teachers;

The Ministry of Education and Training, the Ministry of Interior, the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs provide guidelines for implementing certain provisions of Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the system of seniority allowances for teachers (hereinafter referred to as Decree No. 54/2011/NĐ-CP) as follows: Article 1. Guidelines for the objects and scope of application as provided for in Article 1 of Decree No. 54/2011/NĐ-CP

1. Teachers within the establishment, currently teaching or educating in public educational institutions under the national education system and schools, centers, academies under state agencies, political organizations, and political-social organizations (hereinafter referred to as public educational institutions) which are funded by the State (including funds from the State budget and other sources of revenue as prescribed by law).

2. Teachers within the establishment who are currently teaching or guiding practical work at workshops, stations, camps, laboratories of vocational education institutions and public higher education institutions.

3. The objects specified in Clause 1 and Clause 2 of this Article have been transferred and classified according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for civil servants, public officials, and members of the armed forces. Specifically:

a) The objects specified in Clause 1 of this Article must be classified into the ranks of education and training staff (ranks with the first two digits of the rank code being 15);

b) The objects specified in Clause 2 of this Article do not necessarily need to be classified into the ranks of education and training staff as specified in point a of this clause.

Article 2. Guidelines for the period of time for enjoying seniority allowances and the level of seniority allowances as provided for in Article 2 and Article 3 of Decree No. 54/2011/NĐ-CP

1. The period of time for enjoying seniority allowances is determined by the total of the following periods:

a) Time spent teaching or educating while participating in mandatory social insurance in public educational institutions;

b) Time spent teaching or educating while participating in mandatory social insurance in non-public educational institutions (for teachers currently teaching or educating in public educational institutions who previously taught or educated in non-public educational institutions);

c) Time worked in other professions eligible for seniority allowances, including time worked and classified according to one of the ranks or positions in customs, courts, prosecution, auditing, inspection, civil enforcement, forestry protection, Party inspection, and time worked in the military, police, and confidential services (if applicable);

d) Time served in compulsory military service as prescribed by law before serving in compulsory military service, if such time was counted towards seniority allowances;

e) The periods specified in points a and b of this clause do not include the periods specified in Clause 3 of Article 2 of Decree No. 54/2011/NĐ-CP.

2. Conditions for enjoying seniority allowances shall be implemented in accordance with the provisions of Clause 1 of Article 2 of Decree No. 54/2011/NĐ-CP.

3. The level of seniority allowance is calculated as follows:

Teachers specified in Article 1 of this Joint Circular who have accumulated five years (60 months) of teaching or educating time eligible for seniority allowances as provided for in Clause 1 of this Article shall enjoy a seniority allowance equal to 5% of their current salary plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable); from the sixth year onwards, an additional 1% shall be added for each full year (12 months).

Example 1: Teacher A has taught or educated at a private kindergarten for 15 years, including 7 years of participation in mandatory social insurance, followed by signing a contract to teach or educate at a public kindergarten for 8 years. Therefore, Teacher A has 15 years of teaching or educating time eligible for seniority allowances (7 years at a private kindergarten and 8 years at a public kindergarten), corresponding to a seniority allowance rate of 15%.

Example 2: Teacher B has taught or educated at a public university for 8 years after completing the probationary period. Subsequently, Teacher B was reassigned to work as an inspector and classified as an inspector rank for 3 years, then reassigned back to teach or educate at a public university for 3 years. Therefore, Teacher B has 14 years of teaching or educating time eligible for seniority allowances (11 years of teaching or educating + 3 years as an inspector rank), corresponding to a seniority allowance rate of 14%.

Example 3: Teacher C has taught or educated at a public primary school for 6 years after completing the probationary period, then served compulsory military service for 2 years (24 months), followed by returning to teach or educate at a public primary school for 4 years. Therefore, Teacher C has 12 years of teaching or educating time eligible for seniority allowances (10 years of teaching or educating + 2 years of military service), corresponding to a seniority allowance rate of 12%.

3. Method of calculating the monthly amount of seniority allowance

The coefficient of the rank and grade plus the coefficient of the leadership position allowance and seniority allowance exceeding the ceiling (if applicable) currently enjoyed

Article 3. Guidance on the sources of funding for implementing the provisions set forth in Article 4 of Decree No. 54/2011/NĐ-CP

1. The sources of funding for implementing the seniority allowance system for teachers shall be carried out as follows:

a) For public educational institutions fully funded by the state budget: The funding for implementing the seniority allowance system shall be guaranteed by the state budget and allocated in the annual budget estimate of the educational institution according to the current state budget management hierarchy;

b) For public educational institutions partially self-funding their operations: The funding for implementing the seniority allowance system shall be guaranteed from the unit's revenue from public services and the state budget according to the current state budget management hierarchy;

c) For public educational institutions fully self-funding their operations: The funding for implementing the seniority allowance system shall be guaranteed from the unit's self-funded operational revenue.

In cases where the State adjusts the general minimum wage, the Ministries, central agencies, and provinces/cities directly under the Central Government shall be responsible for organizing, guiding, reviewing, and compiling reports on the demand and funding sources for implementing the teacher seniority allowance system into the demand for implementing salary reform according to the current regulations on determining the demand and funding sources for adjusting the general minimum wage annually, and submit them to the Ministry of Finance for examination and verification as prescribed.

Specifically in 2011, public educational institutions, ministries, sectors, and localities may use the remaining funds from the salary reform budget that have not been utilized to pay the teacher seniority allowance system as guided by this Circular. In cases where the funding source according to the guidance of this Circular is less than the required funding for paying the teacher seniority allowance system as stipulated, the ministries, sectors, and localities shall report the demand and funding sources for implementation to the Ministry of Finance for verification and submission to the competent authority for supplementary funding for the shortfall according to Tables 1, Table 2, Table 3, and Table 5a (for localities) or Table 1, Table 4, and Table 5b (for central ministries and sectors) issued together with this Circular.

2. The establishment, allocation, management, utilization, and settlement of accounts for the funding for implementation shall be carried out according to the current provisions of the State Budget Law.

Article 4. Guidance on the effectiveness and responsibility for implementing the provisions set forth in Article 5 of Decree No. 54/2011/NĐ-CP

1. This Circular shall take effect from February 20, 2012.

2. The seniority allowance system stipulated in this Circular shall be calculated from May 1, 2011.

3. Responsibilities of the heads of public educational institutions

a) Based on the provisions of Decree No. 54/2011/NĐ-CP and this Circular; based on the teaching and education time of teachers, on the basis of files, resumes, social insurance books, and related documents; the unit directly managing and paying salaries to teachers and educational administrators shall be responsible for reviewing the level of allowances and preparing the budgetary demand for implementing the seniority allowance for teachers at the educational institution according to Table 1 stipulated in this Circular, and submitting it to the competent authority for managing teachers for verification and decision-making;

b) After receiving approval and decision from the competent authority for managing teachers, implement the payment of seniority allowances for teachers who are entitled to receive them according to the provisions of Decree No. 54/2011/NĐ-CP and the guidance provided in this Circular;

c) Coordinate with the social insurance agency to implement the additional contribution for social insurance, health insurance, unemployment insurance from the seniority allowance and adjust the pension level for retired teachers during the period from May 1, 2011 until the effective date of this Circular.

4. Responsibilities of the competent authority for managing teachers. The competent authority for managing teachers shall be responsible for guiding and inspecting the implementation of the seniority allowance system at subordinate educational institutions in accordance with the provisions of this Circular. At the same time, they shall be responsible for verifying and compiling the demand and funding sources for implementing the seniority allowance system according to Tables 2, Table 3, and Table 4.

5. The Ministers, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairmen of Provincial People's Committees directly under the Central Government shall be responsible for organizing and implementing this Circular. During the implementation process, if there are difficulties, the ministries, sectors, and localities shall reflect them to the Ministry of Education and Training for coordination with the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids, and Social Affairs to study and resolve.

During the implementation process, if there are difficulties, the ministries, sectors, and localities shall reflect them to the Ministry of Education and Training for coordination with the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids, and Social Affairs to study and resolve./.