Circular No. 78-TC/HCP Regarding the Transfer of Child Allowance from Low-Paid to High-Paid Personnel When Implementing New Salaries

This Circular stipulates the method for transferring child allowances from low-paid personnel to high-paid personnel when implementing new salaries, applicable to administrative and public service units and the military. The purpose is to avoid paying child allowances under both old and new systems twice in one month.

文号78-TC/HCP
文件类型Circular
发布机关Ministry of Finance
签署人Trịnh Văn Bính — Thứ trưởng
更新02/07/2026
行业Finance
领域Budget Management
发布日期10/07/1958
生效日期01/08/1958
失效日期
状态In effect
✦ 智能摘要

This Circular stipulates the method for transferring child allowances from low-paid personnel to high-paid personnel when implementing new salaries, applicable to administrative and public service units and the military. The purpose is to avoid paying child allowances under both old and new systems twice in one month.

适用范围

Administrative and public service agencies, the military, female officials, workers, and employees whose husbands are active-duty military officers at or above platoon leader level.

要点

  • Female officials, workers, and employees whose husbands are active-duty military officers at or above platoon leader level shall no longer be paid child allowances from July 1, 1958, except in special cases.
  • The agency employing the wife must recover the child allowance paid in July 1958 during the next salary payment period and reclaim it for August 1958.
  • Female officials, workers, and employees whose husbands are military personnel studying or receiving medical treatment shall not transfer the child allowance to their husbands.
  • For couples working together in administrative and public service agencies, the transfer of allowances begins on August 1, 1958.
  • Units need to send a notice of child allowance transfer with detailed information about the old/new salary grade, amount, names, and dates of birth of the children.

🌐 本文件的社会影响

  • Reduce financial burden for the agency employing the wife.
  • Avoid paying child allowances twice in one month.
  • Ensure fairness in the allocation of child allowances between administrative and public service units and the military.

❓ 常见问题

From which date will female officials, workers, and employees whose husbands are active-duty military officers no longer receive child allowances?

From July 1, 1958.

If an agency has already paid the child allowance for July 1958 to female officials, workers, and employees whose husbands are active-duty military officers at or above platoon leader level, what should the agency do?

The agency will recover the child allowance paid during the next salary payment period and reclaim it for August 1958.

Should female officials, workers, and employees whose husbands are military personnel studying or receiving medical treatment not transfer the child allowance to their husbands?

No, the unit employing the wife will continue to pay and temporarily consider them as one person working when implementing new salaries to calculate child allowances.

When does the transfer of child allowances between couples working together in administrative and public service agencies begin?

It begins on August 1, 1958.

What information needs to be included in the notice of child allowance transfer?

Name, old salary grade - old salary scale - amount, new salary grade - new salary scale - amount, names, date of birth of children who received allowances before May 1958, and how much monthly allowance was paid by the agency and until which month? Names, date of birth of children born after May 1, 1958, and how much monthly allowance was paid by the agency and until which month? Number of children not entitled to allowances (if any), and reasons.

全文

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Number: 78-TC/HCP

Hanoi, July 10, 1958 

 

CIRCULAR

Regarding the transfer of child allowances from low-paid individuals to high-paid individuals when implementing new salaries
thời điểm thực hiện lương mới

 

Respectfully submitted to:

- Ministries
- Departments of Finance and Prices of Provinces and Cities
- Administrative Committees of regions, cities, and provinces
- Zones, Departments, Financial Offices

Implementing clause "G" stipulated in Circular No. 11-TTLB issued on May 2, 1958 by the Joint Ministry of Interior - Labor regarding the payment procedures for cases where both husband and wife work but in different units;

After exchanging and reaching a consensus among the Ministries of Interior, Finance, Labor, and Defense (General Logistics Department) and according to Circular No. 821-KH dated June 28, 1958 from the Financial Office (General Logistics Department) stating that "temporarily, while the new salary system has not been uniformly implemented across administrative, public service, production, and military sectors, the Financial Office will provide the full child allowance for officers at the rank of platoon commander and above starting from July 1, 1958. In special cases where military personnel are studying without receiving salary, the child allowance will be provided by the relevant office;"

To avoid the situation of paying child allowances twice in one month under the old and new systems, my ministry guides the method of transferring child allowances from low-paid individuals to high-paid individuals as follows:

1) Units in the administrative and public service sector currently employing female officials, workers, and staff whose husbands are active-duty military personnel at the rank of platoon commander and above, if such units have been paying child allowances to these individuals up until now, shall cease doing so starting from July 1, 1958. As the military has begun providing new child allowances to the husbands from July 1, 1958 (except in cases where the husband is an active-duty military personnel below the rank of deputy platoon commander, in which case the allowance will still be paid by the wife's unit). If any unit has already paid the child allowance for July 1958 for the aforementioned cases due to delayed notification, the unit will recover the amount during the next salary payment and make up for it in August 1958.

For female officials, workers, and staff whose husbands are currently attending school or receiving medical treatment (without salary but only living expenses), the child allowance should not be transferred to the husband, and the unit employing the wife should continue to pay it. When implementing the new salary, temporarily consider them as single employees for calculating child allowances.

The above measures are temporary solutions while administrative and public service units have not yet implemented new salaries. After adjusting the new ranks, if the wife's salary in the administrative and public service sector is higher than her husband's salary in the military, the child allowance should be recalculated and transferred to the wife.

To assist military units with reference to the self-reporting form of the husband in the military, upon receipt of this circular, administrative and public service units employing female officials, workers, and staff whose husbands are at the rank of platoon commander and above should immediately send a notice to the military units to continue paying the correct child allowance to the husband.

2) Between production units and administrative and public service units, the matter should be handled according to Circular No. 1142-LĐ-TL dated June 30, 1958 issued by the Ministry of Labor.

3) In cases where both husband and wife work in the same administrative and public service unit, the transfer of child allowances from low-paid individuals to high-paid individuals will begin to be implemented from August 1, 1958. The unit employing the high-paid individual is responsible for paying the child allowance transferred from the low-paid individual. Starting from August 1, 1958, the unit with the low-paid individual will no longer pay the child allowance and must promptly notify the unit employing the high-paid individual to adjust the new salary and make up for it at the beginning of August.

Points to be recorded consistently in the notice of child allowance transfer

- Name and surname of the official (employed by the unit)

- Old salary grade - Old salary scale - Amount

- New salary grade - New salary scale - Amount

- Names and date of birth of children who received allowances before May 1958 and the monthly allowance amount paid by the unit

- Names and date of birth of children born after May 1, 1958 and the monthly allowance amount paid by the unit and up to which month

- Number of children not entitled to allowances (if any). Reason.

 

DEPUTY MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)

 

Trinh Van Binh

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78-TC/HCP
Circular No. 78-TC/HCP Regarding the Transfer of Child Allowance from Low-Paid to High-Paid Personnel When Implementing New Salaries
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