Consolidated Document number 724/VBHN-BLDTBXH guiding the pilot management of salaries for the Military Telecommunications Group Company

MINISTRY OF LABOR - INVALIDS AND SOCIAL AFFAIRS -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 724/VBHN-BLDTBXH	Hanoi, March 10, 2015

JOINT CIRCULAR

GUIDELINES FOR THE IMPLEMENTATION OF THE TRIAL MANAGEMENT OF SALARIES FOR THE PARENT COMPANY - MILITARY COMMUNICATION GROUP1

Circular Joint No. 26/2011/TTLT-BLDTBXH-BQP dated October 12, 2011 of the Ministry of Labor, Invalids and Social Affairs and the Ministry of National Defense guiding the implementation of the trial management of salaries for the parent company - Military Communication Group during the period 2011-2013 pursuant to Decree No. 65/2011/NĐ-CP dated July 29, 2011 of the Government, which took effect from November 27, 2011, was amended and supplemented by:

Circular Joint No. 31/2014/TTLT-BLDTBXH-BQP dated November 7, 2014 of the Ministry of Labor, Invalids and Social Affairs and the Ministry of National Defense amending and supplementing the name and some articles of Circular Joint No. 26/2011/TTLT-BLDTBXH-BQP dated October 12, 2011 guiding the implementation of the trial management of salaries for the parent company - Military Communication Group during the period 2011-2013 pursuant to Decree No. 65/2011/NĐ-CP dated July 29, 2011 of the Government, which took effect from December 24, 2014.

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. 104/2008/NĐ-CP dated September 16, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Pursuant to Decree No. 65/2011/NĐ-CP dated July 29, 2011 of the Government implementing the"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." trial management of salaries for the parent company - Military Communication Group during the period 2011-2013;

The Ministry of Labor, Invalids and Social Affairs and the Ministry of National Defense guide the implementation of the"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." trial management of salariesNo.for the parent company - Military Communication Group (hereinafter referred to collectively as the Military Communication Group) during the period 2011-2013 according to DecreeNo. No. 65/2011/NĐ-CP as follows2:

Article 1. Scope and Applicability

Implement in accordance with the provisions of Article 1 and Article 2 of Decree No. 65/2011/NĐ-CP.

Article 2. Labor Management

1. Annually, based on production and business requirements, the General Director of the Military Communication Group shall develop a labor plan and report to the Ministry of National Defense for comments before implementation.

2. Based on the labor plan that has been commented by the Ministry of National Defense, the General Director of the Military Communication Group shall implement management: For officers and professional military personnel in accordance with the Law on Officers of the Vietnam People's Army, Decree No. 18/2007/NĐ-CP dated February 1, 2007 of the Government on professional military personnel in the Vietnam People's Armed Forces, and guidance from the Ministry of National Defense.

a) For defense workers in accordance with the guidance of the Ministry of National Defense.

b) For employees working under labor contracts in accordance with the Labor Code, relevant decrees detailing and guiding the implementation of certain provisions of the Labor Code, and guiding documents issued by the Ministry of Labor, Invalids and Social Affairs.

c) In the fourth quarter of each year, the General Director of the Military Communication Group shall be responsible for evaluating the implementation of the labor plan. If the actual number of employees exceeds the demand for employment, leading to unemployed workers, then the General Director must develop a job placement plan for these workers. If the job requirements cannot be met, then a training and retraining plan must be developed for these employees. After exhausting all measures but still unable to arrange jobs, the General Director of the Military Communication Group must fully settle the employee benefits in accordance with the law. Salary and Allowance - The General Director, Deputy General Director, Chief Accountant, Auditor, and employees of the Military Communication Group shall have their salaries and allowances determined as follows:

3. The General Director, Deputy General Director, Chief Accountant, Auditor (hereinafter collectively referred to as managerial staff), and employees who are officers and professional military personnel shall have their salaries and allowances determined in accordance with the provisions of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for cadres, civil servants, public officials, and armed forces (hereinafter referred to as Decree No. 204/2004/NĐ-CP) and guiding documents for implementation.

Article 3. XDefense workers and employees working under labor contracts shall have their salaries and allowances determined according to the salary scale, salary table, and allowance table established by the Military Communication Group in accordance with the provisions of Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government detailing the implementation of certain provisions of the Labor Code on salaries (hereinafter referred to as Decree No. 49/2013/NĐ-CP) and guiding documents for implementation.3

The General Director, Deputy General Director, Chief Accountant, Auditor, and employees of the Military Post and Telecommunications Corporation shall be remunerated and receive salary allowances as follows:

1. The General Director, Deputy General Director, Chief Accountant, Auditor (hereinafter referred to collectively as managerial officials), and employees who are officers and professional military personnel shall have their salaries and salary allowances determined according to the provisions of Government Decree No. 204/2004/NĐ-CP dated December 14, 2004 on the wage system for cadres, civil servants, officials, and armed forces personnel (hereinafter referred to as Decree No. 204/2004/NĐ-CP) and guiding documents for implementation.

2. National defense workers and employees working under labor contracts shall have their salaries and salary allowances determined according to the wage scale, wage table, and salary allowances established by the Military Post and Telecommunications Corporation in accordance with the provisions of Government Decree No. 49/2013/NĐ-CP dated May 14, 2013 detailing certain provisions of the Labor Code on wages (hereinafter referred to as Decree No. 49/2013/NĐ-CP) and guiding documents for implementation.nationalp đồng labor, implement salary grading and salary allowances according to the salary scale, salary table, and salary allowances established by the Vietnam Military Telecommunications Group in accordance with the detailed regulations stipulated in Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government on implementing certain provisions of the Labor Code regarding wages (hereinafter referred to as Decree No. 49/2013/NĐ-CP) and other guiding documents.

Article 4. Determining the unit price of wages

1.4 The unit price of wages for the Military Post and Telecommunications Group is assigned to remain stable for two years, 2014 and 2015, at 200 VND per 1,000 VND of total revenue minus total costs excluding wages.

The determination of the total revenue target and total costs excluding wages shall be carried out in accordance with the current laws on corporate income tax.

2. When implementing the stable wage unit price as stipulated in Clause 1 of this Article, the Military Post and Telecommunications Group must ensure the following conditions:

a) Successfully fulfill national defense and security tasks assigned by the Party, State, and Ministry of Defense.

b) Pay taxes to the state budget in accordance with the provisions of the tax law and guiding documents.

c)5 The rate of increase in average wages must be lower than the rate of increase in average labor productivity.

Average wages, average labor productivity, the rate of increase in average wages, and the rate of increase in average labor productivity shall be determined according to the Appendix attached to this Circular.

d) Annual profit must be at least 5% higher than the profit realized in the immediately preceding year (profit in 2011 is the base, and this profit level must be higher than the profit realized in 2010 when calculated).

3. Based on the stable wage unit price assigned under Clause 1 of this Article, the General Director of the Military Post and Telecommunications Group is responsible for annually determining specific production and business plan targets for total revenue minus total costs excluding wages, profits, and labor productivity linked to the assigned wage unit price, ensuring compliance with the conditions set forth in Clause 2 of this Article to serve as the basis for determining planned wages and annual wage funds.

Article 5. Determining the Wage Fund

1. Determination of the annual planned wage fund

The annual planned wage fund of the Military Post and Telecommunications Group for planning wage expenditures is calculated using the formula:

V_khđg = V_đgôđ x C_kh           (1)

Where:

- V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:_khđg: Planned wage fund based on the wage unit price.policies : Assigned stable wage unit price as stipulated in Clause 1 of Article 4 of this Circular.

- V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:_đgôđ: Planned target for total revenue minus total costs excluding wages of the Military Post and Telecommunications Group. This target is determined in accordance with the Financial Regulation of the Parent Company - Military Post and Telecommunications Group issued by the Ministry of Finance.

Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;_kh: Determination of the actual annual wage fund

2.6 The actual annual wage fund is determined based on the actual total revenue minus total costs excluding wages, labor productivity, and actual profits of the Military Post and Telecommunications Group as follows:

The actual wage fund based on the wage unit price is calculated

a) using the formula: : Actual wage fund based on the wage unit price.

V_thđg = V_đgôđ x C_th           (2)

Where:

V_thđg: Actual target for total revenue minus total costs excluding wages.

V_đgôđ: Planned target for total revenue minus total costs excluding wages of the Military Post and Telecommunications Group. This target is determined in accordance with the Financial Regulation of the Parent Company - Military Post and Telecommunications Group issued by the Ministry of Finance.

C_thAdjustment of the actual wage fund based on profits and labor productivity:

b) Case 1: When actual profits and average labor productivity equal or exceed planned profits and planned average labor productivity, the actual wage fund based on the wage unit price is calculated using formula (2).

- Case 2: When actual profits and average labor productivity are lower than planned profits and planned average labor productivity, the actual wage fund based on the wage unit price is adjusted using the following formula:

- Case 2: When actual profit and average labor productivity are lower than planned profit and average planned labor productivity, the actual wage fund based on the unit wage price shall be adjusted according to the formula:无效: Adjusted actual wage fund based on the wage unit price.

V_thđgđc = V_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.: Actual wage fund based on the wage unit price calculated using formula} - V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:_t, - V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:_{on Month Day Year}                (3)

Where:

+ V_thđgđc: Adjusted wage fund portion based on profits, calculated in one of the following ways: Method 1: Adjust the wage fund by an absolute amount corresponding to the reduced profit, calculated using the formula:

+ V_thđg: Adjusted wage fund portion based on profits. (2).

+ V_t,: Planned profit corresponding to the wage unit price as stipulated in Clause 1 of Article 4 of this Circular.

: Actual profit.

V_t, x T_kh - "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_th                  (4)

Where:

V_t,Method 2: Adjust the wage fund by a relative amount, calculated using the formula:

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_khx 0.5 (5)

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_th: Actual wage fund based on the wage unit price calculated using formula (2).

: Wage fund under the system calculated using the formula:无效nh fund for wages at a relative level, calculated according to the formula:

V_t, = [(V_thđg - V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:_cđ) x ] The wage fund under the system for management officials and employees who are officers or professional soldiers is determined by multiplying the actual number of management officials and employees who are officers or professional soldiers used on average by the average salary and allowances according to the regulations stipulated in Decree No. 204/2004/NĐ-CP and the basic salary level prescribed by the Government.

Where:

V_t,Method 2: Adjust the wage fund by a relative amount, calculated using the formula:

V_thđgThe wage fund under the system for defense workers and employees working under labor contracts is determined by multiplying the actual number of defense workers and employees working under labor contracts used on average by the average salary under the labor contract.ính according to formula (2).

V_cđ: Wage fund under the system calculated using the formula:

V_cđ = V_cđsq + V_cđlđ                      (6)

Where:

V_cđsq: The wage fund under the wage system for managerial officials and employees who are officers and professional military personnel shall be determined by multiplying the actual number of managerial officials and employees who are officers and professional military personnel used on average by the average wage rate and salary allowance rate as prescribed in Decree No. 204/2004/NĐ-CP and the minimum wage level set by the Government.

V_cđlđThe wage fund under the wage system for national defense workers and employees working under labor contracts shall be determined by multiplying the actual number of national defense workers and employees working under labor contracts used on average by the average contractual wage.logong number of defense employees and workers employed under labor contracts, averaged with the average wage stipulated in their labor contracts.

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_kh: : Planned profit corresponding to the wage unit price as stipulated in Clause 1 of Article 4 of this Circular.

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_th: Actual wage fund based on the wage unit price calculated using formula (2).

+ V_{on Month Day Year}: Adjusted wage fund portion based on labor productivity (applicable after adjusting the actual wage fund based on profit using formula (4) or formula (5) and the actual average labor productivity is lower than the planned average labor productivity), calculated using the formula:policies : Actual wage fund based on the wage unit price calculated using formula (2).

V_{on Month Day Year} = (V_thđg - V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:_t,) x                      (7)

Where:

V_thđg: Adjusted wage fund portion based on profit, calculated using formula (4) or formula (5).

V_t,: Actual average labor productivity and planned average labor productivity are determined according to the Appendix attached to this Circular.

- Electronic Information Portal_th, W_khCase 3: When actual average labor productivity is lower than planned average labor productivity and actual profit equals or exceeds planned profit, the actual wage fund based on the wage unit price is adjusted using the formula:

- : Adjusted actual wage fund based on the wage unit price.policies : Adjusted wage fund portion based on labor productivity, calculated using the formula:

V_thđgđc = V_thđg - V_{on Month Day Year}                      (8)

Where:

+ V_thđgđc: Actual average labor productivity and planned average labor productivity are determined according to the Appendix attached to this Circular.

+ V_thđg: Adjusted wage fund portion based on profits. (2).

+ V_{on Month Day Year}The adjustment wage fund based on labor productivity shall be calculated according to the formula: thức:

V_{on Month Day Year} = V_thđg b) Circular No. 04/2017/TT-BKHCN dated May 22, 2017 of the Minister of Science and Technology on amending National Technical Regulation No. 1:2015/BKHCN on Gasoline, Diesel Fuel and Biofuel.                  (9)

Where:

V_thđg: Adjusted wage fund portion based on profit, calculated using formula (4) or formula (5).

- Electronic Information Portal_th, W_kh: Average actual labor productivity achieved and planned average labor productivity shall be determined according to the Appendix attached hereto.

- Case 4: When actual profit is lower than planned profit and the average labor productivity achieved is equal to or higher than the planned average labor productivity, the actual payroll fund based on the wage rate shall be adjusted according to the following formula:policies When actual profit and average labor productivity are higher than planned, the actual wage fund based on the unit wage price shall be adjusted according to the following formula:

V_thđgđc = V_thđg - V_t,                  (10)

Where:

+ V_{The actual payroll fund after adjustment according to profit and labor productivity as stipulated in point b Clause 2 of this Article shall not be lower than the regulated payroll fund. In cases where the employee's regulated wage (the sum of the salary coefficient and the allowance coefficient prescribed in Decree No. 204/2004/NĐ-CP multiplied by the basic salary level) is lower than the minimum wage level for the region set by the Government, the difference between the regulated wage and the minimum wage level for the region shall be added to the actual payroll fund.c}: Actual average labor productivity and planned average labor productivity are determined according to the Appendix attached to this Circular.

+ V_thđg: Adjusted wage fund portion based on profit, calculated using formula (4) or formula (5).

+ V_t,: Actual average labor productivity and planned average labor productivity are determined according to the Appendix attached to this Circular.

After adjusting the actual wage fund according to profit and labor productivity as stipulated in Point b Clause 2 of this Article, it shall not be lower than the wage fund under the wage system. In cases where the employee's wage system level (the sum of the wage rate and salary allowance rate as prescribed in Decree No. 204/2004/NĐ-CP multiplied by the minimum wage level) is lower than the regional minimum wage level set by the Government, the difference between the wage system level and the regional minimum wage level shall be added to the actual wage fund.

- Case 5: When there is no profit or loss, the actual payroll fund shall be determined based on the regulated payroll fund according to formula (6) point b Clause 2. 2 of this Article.

3. Based on the actual payroll fund prescribed in Clause 2 of this Article and the payroll fund already paid to employees, the Military Post and Telecommunications Corporation shall determine the remaining payroll fund to be enjoyed. If the payroll fund already paid exceeds the actual payroll fund to be enjoyed, the Military Post and Telecommunications Corporation must repay the excess payroll from the actual payroll fund of the next consecutive year.

Article 6. Wages for General Director, Deputy General Directors, Chief Accountant, and Supervisors

1. The wages and allowances of the General Director, Deputy General Directors, Chief Accountant, and Supervisors shall be included in the wage rate of the Military Post and Telecommunications Corporation as prescribed in Articles 4 and 5 of this Circular.

2. Based on the actual payroll fund prescribed in Clause 2 of Article 5 of this Circular, the Military Post and Telecommunications Corporation shall determine the payroll fund and pay monthly wages to the General Director, Deputy General Directors, Chief Accountant, and Supervisors according to the wage payment regulations of the Military Post and Telecommunications Corporation.

Article 7. Wage Payment Regulations

1. The Military Post and Telecommunications Corporation is responsible for establishing wage payment regulations for the General Director, Deputy General Directors, Chief Accountant, Supervisors, and employees as prescribed in point d Clause 2 of Article 4 and Clause 2 of Article 5 of Decree No. 65/2011/NĐ-CP.No. 65/2011/NĐ-CP.

2. The Military Post and Telecommunications Corporation may establish a reserve fund to supplement the payroll fund of the next consecutive year to ensure uninterrupted wage payments and may not use it for other purposes. The annual reserve level shall be decided by the General Director after consulting with the same-level Trade Union Executive Committee, but shall not exceed 17% of the actual payroll fund.

3. Based on the actual payroll fund and the wage payment regulations, the Military Post and Telecommunications Corporation shall pay wages according to productivity, quality, and efficiency of production and business operations for each unit, department, and individual employee.

Article 8. Implementation organization

1. Responsibilities of the Military Post and Telecommunications Corporation:

a) Establish labor norms, annual labor plans, technical grade standards for skilled workers, professional standards for civil servants and staff, promotion regulations, salary increment regulations, and wage payment regulations to apply within the Military Post and Telecommunications Corporation as prescribed.

b) Specifically determine annual production and business plan indicators regarding total revenue minus total costs excluding wages, profits, and labor productivity linked to the assigned wage rate as stipulated in Clause 3 of Article 4 of this Circular, and compile the results of production and business operations, profits, labor, and actual wages of the previous year, report to the Ministry of National Defense, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance for supervision and inspection.

c)7 Implement the establishment and issuance of wage scales, salary tables, and allowances according to the principles of establishing wage scales and salary tables prescribed in Decree No. 49/2013/NĐ-CP and implementing guidelines to apply within the Military Post and Telecommunications Corporation.

d)8 Conduct a summary and report on the results of piloting wage management of the Military Post and Telecommunications Corporation during the period 2011-2015 as prescribed in Clause 4 of Article 6 of Decree No. 65/2011/NĐ-CP dated July 29, 2011 of the Government, which has been amended and supplemented in Clause 5 of Article 1 of Decree No. 74/2014/NĐ-CP dated July 23, 2014 of the Government.đổamending and supplementing certain articles of the Civil Servants Law and the Civil Servants Law dated November 25, 2019;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPamended at Clause 5 Article 1 of Government Decree No. 74/2014/NĐ-CP dated July 23, 2014.

292. Responsibilities of the Ministry of National Defense:

a) Provide opinions on labor plans, wage scales, salary tables, allowances, and wage payment regulations for the Military Post and Telecommunications Corporation to implement. Solicit opinions from the Ministry of Labor, Invalids and Social Affairs on wage scales, salary tables, and allowances before providing opinions to the Military Post and Telecommunications Corporation.

b) Take the lead and coordinate with the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance to review and adjust the wage rate prescribed in Clause 1 of Article 4 of this Circular upon request of the Military Post and Telecommunications Corporation when the State changes its wage policy; inspect and supervise the implementation of piloting wage management for the Military Post and Telecommunications Corporation.

c) Direct the Military Post and Telecommunications Corporation to conduct a summary and report on the results of piloting wage management during the period 2011-2015 in the third quarter of 2015. review and adjust the unit wage price as stipulated in Clause 1 Article 4 of this Circular upon request from the Military Post and Telecommunications Corporation when the State changes its policy. 3. Responsibilities of the Ministry of Labor, Invalids and Social Affairs: Coordinate with the Ministry of National Defense to review and adjust the wage rate prescribed in Clause 1 of Article 4 of this Circular upon request of the Military Post and Telecommunications Corporation; carry out inspections and supervisions on the implementation of piloting wage management for the Military Post and Telecommunications Corporation as prescribed in Decree No. 65/2011/NĐ-CP and this Circular.

d) Guide operational procedures for the Military Post and Telecommunications Corporation to implement the establishment of wage scales, salary tables, and allowances as prescribed in Clause 2 of Article 3 of this Circular.

3. Take the lead and coordinate with relevant ministries and sectors to study, handle, or report to the Government for consideration and handling of any issues arising during the implementation of piloting wage management for the Military Post and Telecommunications Corporation as prescribed in Decree No. 65/2011/NĐ-CP.

a) Summarize and evaluate the implementation of piloting wage management for the Military Post and Telecommunications Corporation during the period 2011-2015, report to the Prime Minister in the fourth quarter of 2015.

b) Guidelines for business operations to enable the Military Post and Telecommunications Corporation to implement the establishment of wage scales, wage tables, and salary allowances as prescribed in Clause 2 Article 3 of this Circular.

c) Take the lead and coordinate with relevant ministries and sectors to study, handle, or report to the Government for consideration and handling of any issues arising during the pilot implementation of wage management for the Military Post and Telecommunications Corporation as prescribed in Government Decree.No. 65/2011/NĐ-CP.

d)10 Summarize and evaluate the implementation of the pilot wage management for the Military Post and Telecommunications Corporation during the period 2011-2015, and report to the Prime Minister in the fourth quarter of 2015.

Article 9. Hiệnto effecitselffor implementation11

1. This Circular takes effect 45 days from the date of signature.

2.12 The provisions of this Circular shall be implemented from January 1, 2014 to December 31, 2015.

During the implementation process, if there are any difficulties,on the Vietnam Military Telecommunications Group is requested to report to the relevant ministries for consideration and resolution.policies./.

Place of Receipt: - Minister (for reporting); - Ministry of National Defense (for information); - Government Office: Gazette; CDeputy Prime Minister; - Ministry of Labor, Invalids and Social Affairs website (for publication); Ministry of Labor, Invalids and Social Affairs (for publication); - STORE: VP, Department of Labor and Trade Union.

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER DEPUTY MINISTER Phạm Minh Huân

 

ANNEX

DETERMINATION OF AVERAGE LABOR PRODUCTIVITY AND AVERAGE WAGE13
(Annexed to Joint Circular No. 31/2014/TTLT-BLDTBXH-BQP dated November 7, 2014 issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of National Defense)No. I. Determination of average labor productivity and increase rate of average labor productivity Determination of number of workers

The number of workers is the total number of people working in the Vietnam Military Telecommunications Group, including: General Director, Deputy General Director, Chief Accountant, and Auditor, officers, professional soldiers, defense employees, and workers employed under labor contracts within the Vietnam Military Telecommunications Group.

1. The planned number of workers is determined based on production and business plans, previous year's labor usage situation, job positions, and labor norms decided by the Vietnam Military Telecommunications Group.

a) The actual number of workers used is

b) calculated based on the actual number of workers used in the immediately preceding year or during the current year.

c) The average annual actual number of workers used is calculated using the following formula:ìtts

- Average annual actual number of workers used.

                  (11)

Where:

+ L_{+ li: Average actual number of workers used in the i-th month of the year.For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}: + i: An integer indicating the i-th month of the year, ranging from 1 to 12.

: Total of the monthly average number of workers in the year.

: Number of months in the year.

+ The average monthly actual number of workers used is calculated using the following formula:

+ organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.ttsdi

- Amount Average actual number of workers used in the i-th month of the year.

               (12)

Where:

+ L_{+ Xj: Number of workers on the j-th day of the month, calculated based on the actual number of workers working and those on leave due to illness, maternity, child illness, work-related accidents, annual leave, study leave, and paid personal leave according to the attendance records of the Vietnam Military Telecommunications Group.} = : Total of the daily number of workers in the month.

+ n: Number of working days in the month (regardless of whether the Vietnam Military Telecommunications Group has completed the full number of days in the month).

+ For the average annual number of workers that is a decimal, rounding follows mathematical principles; if the decimal part is over 0.5, it rounds up to 1; for the average monthly number of workers with a decimal, it retains two digits after the decimal point without rounding.

Determination of labor productivity

- The average actual labor productivity of the immediately preceding year is calculated using the following formula:

2. : Average actual labor productivity of the immediately preceding year;

a) : Actual total revenue of the immediately preceding year.

          (13)

Where:

+ - Electronic Information Portal_thntActual total expenses excluding wages of the immediately preceding year;

+ ttsdnt;

+ : The average actual number of workers used in the immediately preceding year is determined using formula (11).

+ L_{Planned average labor productivity is calculated using the following formula:}: + W

b) : Planned average labor productivity;

           (14)

Where:

: Planned total revenue;_khPlanned total expenses excluding wages;

+ The planned number of workers is determined according to Point b Clause 1 Section I Appendix to this document.policies Actual average labor productivity is calculated using the following formula:

+ : Actual average labor productivity;

+ L_kh: : Actual total revenue;policies Actual total expenses excluding wages;

c) ttsd

            (15)

Where:

: Planned total revenue;_th: : Average actual number of workers used, determined using formula (11).

+ Determination of the increase rate of average labor productivity

+ : The planned increase rate of average labor productivity compared to the actual average labor productivity of the immediately preceding year is calculated using the following formula:

+ L_{+ I}: Increase rate of average labor productivity (%). (11).

3. : Planned average labor productivity, determined using formula (14).

a) : Actual average labor productivity of the immediately preceding year, determined using formula (13).

                            (16)

Where:

The actual increase rate of average labor productivity compared to the planned average labor productivity is calculated using the following formula:_{on Month Day Year}wth

: Planned total revenue;_kh: Actual increase rate of average labor productivity (%).

+ - Electronic Information Portal_thnt: Planned average labor productivity, determined using formula (14).

b) : Actual average labor productivity, determined using formula (15).

                              (17)

Where:

The actual increase rate of average labor productivity compared to the planned average labor productivity is calculated using the following formula:_{Determination of average wage and increase rate of average wage}Determination of average wage

: Planned total revenue;_khThe actual average monthly wage of the immediately preceding year is calculated using the following formula:bqthnt : Actual average monthly wage of the immediately preceding year.

: Planned total revenue;_th: Actual wage fund according to the wage rate of the immediately preceding year;

II. : Average actual number of workers used in the immediately preceding year, determined using formula (11).

1. 12: Number of months in the immediately preceding year.

a) The planned average monthly wage is calculated using the following formula:

                 (18)

Where:

- TL_{: Planned average monthly wage.}: Wage fund according to the wage rate.

- V_thnt: Planned number of workers, determined according to Point b Clause 1 Section I Appendix to this document.

- nh cơ_{Planned average labor productivity is calculated using the following formula:}12: Number of months in the year.

- The actual average monthly wage is determined using the following formula:

b) : Actual average monthly wage. as follows:

                  (19)

Where:

- TL_bqkh: Actual wage fund according to the wage rate.

- V_khThe average actual number of workers used is determined using formula (11).

- nh cơ_khDetermination of the increase rate of average wage

- The planned increase rate of average wage compared to the actual average wage of the immediately preceding year is calculated using the following formula:

c) tlkhcouncillORS: Planned increase rate of average wage (%). as follows:

                    (20)

Where:

- TL_bqthPlanned average wage, determined using formula (19);

- V_th: Actual average wage, determined using formula (18).

- nh cơ_{+ I}: The actual increase rate of average wage compared to the planned average wage is calculated using the following formula:

- The planned increase rate of average wage compared to the actual average wage of the immediately preceding year is calculated using the following formula:

2. tl

a) : Actual increase rate of average wage (%).

                         (21)

Where:

- I_{: Planned average wage, determined using formula (19);}: Actual average wage, determined using formula (20)./

- TL_bqkh: The planned average wage is determined according to formula (19);

- TL_{: Planned average monthly wage.}The actual average wage is determined according to formula (18).

b) The increase in the actual average wage compared to the planned average wage is determined according to the following formula:

                           (22)

Where:

- I_tlThe percentage increase in the actual average wage;

- TL_bqkhThe planned average wage is determined according to formula (19);

- TL_bqthThe actual average wage is determined according to formula (20)./

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