Circular No. 79/2019/TT-BQP guides the implementation of the base salary for subjects receiving salaries or military rank allowances from the state budget in agencies and units under the Ministry of National Defense.

CIRCULAR

GUIDELINES FOR IMPLEMENTING THE BASIC WAGE LEVEL FOR PERSONS RECEIVING SALARIES OR RANK ALLOWANCES FROM THE STATE BUDGET IN ORGANIZATIONS AND UNITS UNDER THE MINISTRY OF NATIONAL DEFENSE

Based on Decree No. 164/2017/NĐ-CP dated December 30, 2017, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Based on Decree No. 38/2019/NĐ-CP dated May 9, 2019 of the Government on the basic salary for civil servants, public officials, and members of the armed forces;

At the proposal of the Director of the Finance Department of the Ministry of National Defense;

The Minister of National Defense issues this Circular to guide the implementation of the basic wage level for persons receiving salaries or rank allowances from the state budget in organizations and units under the Ministry of National Defense.

Article 1. Scope of Regulation

1. Officers, professional soldiers, non-commissioned officers, privates, defense workers, defense officials, and defense civil servants.

Article 2. Applicability

2. Personnel engaged in confidential work who are not military personnel or People's Public Security personnel; personnel engaged in other work in confidential organizations; confidential students receiving living expense allowances (hereinafter referred to as confidential students).

3. Personnel working under labor contracts with classified salaries as stipulated in 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).

3. Persons working under labor contracts with wages determined according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for civil servants, public officials, and armed forces personnel (hereinafter referred to as Decree No. 204/2004/NĐ-CP).

1. Basic Salary Level: 1,800,000 VND/month.

1. Basic wage level: 1,490,000 VND/month.

2. Calculation of wages, rank allowances, differential retention coefficients, and allowances of the subjects specified in Article 2 of this Circular shall be as follows:

a) Wage

b) Military Rank Allowance for Non-Commissioned Officers, Privates, and Confidential Students

c) Amount of differential retention coefficient

d) Allowance calculated based on the basic wage level

- For those receiving salaries

- For non-commissioned officers, soldiers, and military clerical trainees

e) Allowance calculated based on percentage

- For those receiving salaries

- For non-commissioned officers, soldiers, and military clerical trainees

f) Subsidy calculated based on the basic salary level

3. The specific levels of wages, allowances, and assistance for officers, persons receiving clerical rank allowances, professional soldiers, persons receiving technical clerical rank allowances, defense workers, non-commissioned officers, soldiers, and military clerical trainees are detailed in the tables of Appendix 1 attached to this Circular.

4. For defense civil servants, defense public officials, other staff in clerical organizations, and persons working under labor contracts with wages determined according to Decree No. 204/2004/NĐ-CP, the calculation of wages, allowances, and assistance shall be applied as stipulated in Clause 2 of this Article.

5. Allowances and subsidies specified by specific monetary amounts remain unchanged according to current regulations.

Article 4. Organization of Implementation

1. Based on the guidance content of this Circular, agencies and units shall prepare salary, allowance tables, and distribute them to the subjects entitled to receive.

2. In cases where the subjects specified in Clause 1 and Clause 2 of Article 2 of this Circular have been transferred to another organization or unit before this Circular takes effect, the receiving organization or unit shall base their issuance of payment lists and recovery of differential amounts according to the information recorded in the "Financial Supply Introduction Letter" or "Salary Termination Letter" issued by the previous unit.

3. Enterprises, public institutions with financial autonomy, and production, business, and service establishments currently applying wage scales and allowance systems prescribed by the State in Decree No. 204/2004/NĐ-CP shall apply the basic wage level stipulated in Clause 1 of Article 3 of this Circular to calculate wage levels within their wage scales and allowance levels as the basis for calculating contributions and benefits under social insurance, health insurance, and other labor laws for eligible recipients. The funding for implementation shall be guaranteed by enterprises, public institutions with financial autonomy, and production, business, and service establishments.

4. When disbursing salaries to eligible recipients, organizations, units, and enterprises must collect taxes and fees as prescribed by current laws (social insurance, health insurance, unemployment insurance, and personal income tax if applicable). They must submit reports as prescribed in Appendix 2 attached to this Circular to the Ministry of National Defense (through the Finance Department) before June 30, 2019.

Article 5. Effective Date

1. This Circular takes effect from July 25, 2019, and replaces Circular No. 88/2018/TT-BQP dated June 28, 2018, issued by the Minister of National Defense guiding the implementation of the basic wage level for persons receiving salaries or rank allowances from the state budget in organizations and units under the Ministry of National Defense.

2. The provisions of this Circular shall be implemented from July 1, 2019.

Article 6. Reference Provisions

In cases where the regulatory legal documents cited for application in this Circular (including appendices attached) are amended, supplemented, or replaced by new regulatory legal documents, the contents cited for application shall be applied according to the new regulatory legal documents.

Article 7. Responsibility for Implementation

1. Heads of agencies and units are responsible for implementing this Circular.

2. During the implementation process, if there are any difficulties, agencies and units shall report to the Ministry of National Defense (through the Finance Department) for research and resolution./.