What are regulations on the salary of tax official apprentices in Vietnam?

What are regulations on the salary of tax official apprentices in Vietnam?

On September 17, 2024, the Government of Vietnam issued Decree 116/2024/ND-CP, amending the regulations related to salary policies for official apprentices as stipulated in Decree 138/2020/ND-CP.

Clause 14, Article 1 of Decree 116/2024/ND-CP amends Clause 1, Article 22 of Decree 138/2020/ND-CP as follows:

(1) During the apprenticeship period, a apprentice is entitled to receive 85% of the salary of the first rank of the recruitment grade. If the apprentice has a higher educational qualification than the requirement for the recruitment position, each higher qualification level adds one salary step, and the apprentice receives 85% of the salary coefficient of the assigned step. Allowances are granted as per legal regulations.

Previously, during the apprenticeship, a apprentice was entitled to 85% of the salary of the first rank of the recruitment grade. If the apprentice had a master's degree relevant to the recruitment position's requirements, they were entitled to 85% of the salary of the second rank of the recruitment grade.

If the apprentice had a doctoral degree relevant to the recruitment position's requirements, they were entitled to 85% of the salary of the third rank of the recruitment grade. Allowances were granted as per legal regulations.

(2) The apprentice is entitled to 100% of the salary and allowances of the recruitment grade corresponding to the educational qualification specified in Clause 1, Article 22 of Decree 138/2020/ND-CP in the following cases:

- Working in areas with particularly challenging socio-economic conditions;

- Working in hazardous industries or professions;

- Completing military service, participation in the people's police force, military officers, police officers, professional servicemen, transferred cryptographic specialists, graduates of reserve officer training, graduates of local military command training, reserve officers assigned to reserve officer positions, young intellectual volunteers participating in rural and mountainous development for 24 months or more who have completed their mission.

Note: The apprenticeship period is not included in the period considered for salary step increase.

What are regulations on the salary of tax official apprentices in Vietnam? (Image from the Internet)

How long do tax officials have to undergo apprenticeship in Vietnam?

Based on Clause 2, Article 20 of Decree 138/2020/ND-CP, the regulations are as follows:

apprenticeship regime

1. Persons recruited into the official must undergo a apprenticeship to familiarize themselves with the working environment and perform the tasks of the recruited position.

2. The apprenticeship duration is specified as follows:

a) 12 months for recruitment into official type C;

b) 06 months for recruitment into official type D;

c) Maternity leave according to social insurance benefits, sick leave from 14 days or more, unpaid leave, detention, confinement, suspension from work according to legal regulations are not counted in the apprenticeship period.

If a apprentice is on sick leave or has justified reasons for less than 14 days and is approved by the head of the agency or unit where the apprentice is undergoing policies, this period is counted in the apprenticeship period.

Thus, candidates who pass the tax official examination must undergo a apprenticeship to familiarize themselves with the working environment and perform tasks of the recruited position.

The apprenticeship period is specified as follows:

- 12 months for recruitment into official type C;

- 06 months for recruitment into official type D;

Note: Maternity leave according to social insurance benefits, sick leave from 14 days or more, unpaid leave, detention, confinement, suspension from work according to legal regulations are not counted in the apprenticeship period.

If a apprentice is on sick leave or has justified reasons for less than 14 days and is approved by the head of the agency or unit where the apprentice is undergoing policies, this period is counted in the apprenticeship period.

What is the apprenticeship content for those recruited into tax official positions in Vietnam?

Based on Clause 3, Article 20 of Decree 138/2020/ND-CP, the regulations are as follows:

apprenticeship regime

1. Persons recruited into the official must undergo a apprenticeship to familiarize themselves with the working environment and perform the tasks of the recruited position.

2. The apprenticeship duration is specified as follows:

a) 12 months for recruitment into official type C;

b) 06 months for recruitment into official type D;

c) Maternity leave according to social insurance benefits, sick leave from 14 days or more, unpaid leave, detention, confinement, suspension from work according to legal regulations are not counted in the apprenticeship period.

If a apprentice is on sick leave or has justified reasons for less than 14 days and is approved by the head of the agency or unit where the apprentice is undergoing policies, this period is counted in the apprenticeship period.

3. apprenticeship content:

a) Mastering legal regulations related to officials; understanding the organizational structure, functions, duties, and authority of the working agency; agency rules and working regulations, and the responsibilities and duties of the recruited position;

b) Acquiring knowledge and professional skills required for the recruited position;

c) Practicing solving and performing the tasks of the recruited position.

...

According to the regulations mentioned above, the apprenticeship content for those recruited into tax official positions includes:

- Mastering legal regulations related to officials; understanding the organizational structure, functions, duties, and authority of the working agency; agency rules and working regulations, and the responsibilities and duties of the recruited position;

- Acquiring knowledge and professional skills required for the recruited position;

- Practicing solving and performing the tasks of the recruited position.