What are the regulations on work-trip allowances and time for calculating work-trip allowances for Vietnamese officials on domestic work trips?
What are work-trip allowances and time for calculating work-trip allowances for Vietnamese officials?
Pursuant to Clauses 1 and 2, Article 3 of Circular 40/2017/TT-BTC stipulates as follows:
- Work-trip allowances, which are expenses payable to persons on domestic work trips, include travel expense, stay allowance, rent for lodgings in work-trip destinations, luggage charge, and document-carrying charge (if any).
- Time for calculating work-trip allowances is the actual period of a work trip as determined in the written approval by the person who has the power to send official/ public employee on such work trip or the invitation for joining the work trip (including weakly days off, public holidays, and New Year’s Day according to the itinerary of the work trip, and travel time).
What are the regulations on work-trip allowances and time for calculating work-trip allowances for Vietnamese officials on domestic work trips?
What are the regulations on work-trip allowances in Vietnam?
Pursuant to Article 5 of Circular 40/2017/TT-BTC stipulating as follows:
- Invoice-based payment:
Persons on work trips may receive payments of travel expenses, including:
+ Expense for travel from their homes or offices to airports, railway stations or coach stations and vice versa; airfares, train tickets or tickets of mass transit vehicles from their agencies to work-trip destinations and vice versa.
+ Expense for travel within localities of work-trip destinations, such as from lodgings to workplaces, from airports, railway stations or coach stations to lodgings and vice versa.
+ Charges for transport by road, waterway or seaway for themselves and vehicles.
+ Charges for carrying materials, equipment, devices and/or tools (if any) directly serving work trips paid by persons on work trips.
+ Charges for transporting their baggage by airplane in case such baggage charges are not included in airfares.
- Provision of fixed travel allowance:
+ For leading officials who are entitled to use cars on work trips under regulations by the Prime Minister and voluntarily register for provision of fixed travel allowance: The fixed travel allowance shall be paid under regulations in the Circular No. 159/2015/TT-BTC dated October 15, 2015 by Ministry of Finance on guidance for certain articles of the Prime Minister’s Decision No. 32/2015/QD-TTg dated August 04, 2015 on criteria, norms, management and use of cars at state agencies, public service providers and one-member limited liability companies of which 100% charter capital is held by the State;
+ Officials or public employees who are not eligible to be arranged cars and who go on work trips on their own cars to localities 10 km or more (in communes facing social - economic difficulties or extreme social - economic difficulties under the Prime Minister's Decisions) or 15 km or more (in other communes) away from their working offices are entitled to provision of fixed travel allowance as 0.2 liter of petrol per kilometer based on distance between administrative divisions and the petrol price at time when they are sent on work trip, which must be included in the units' internal spending regulations.
What are the supporting documents for payment of work-trip allowances in Vietnam?
According to the provisions of Article 10 of Circular 40/2017/TT-BTC, the supporting documents for payment of work-trip allowances:
- Travel warrant of person on work trip, certified by the receiving agency (or by hotel or guesthouse).
- A document or work plan approved by the head of an agency or unit; official letters or letters of invitation; official letters requisitioning officials, public employees and contractual employees to join the work-trip destination.
- Ticketing invoices or receipts as regulated by law when going on work trip by means of transport, or receipts of vehicle owners. Particularly for documents for payment of airfares, boarding cards are required in addition to ticket counterfoils (or electronic tickets) under effective regulations of law. In case of loss of boarding cards, certification by sending agency or unit is required (in case payment is made based on actual travel expenses).
- Table listing travel distances, which shall be submitted to heads of agencies or units for payment approval (in case payment is made based on actual travel expenses).
- Lawful invoices or receipts of lodging rents (in case payment is made based on actual lodging rents).
- Particularly for payment of fixed travel allowance for work trips as regulated in Point a Clause 2 Article 5 herein, documents mentioned in Clauses 2 and 4 of this Article are required.
In addition, for officials and public employees who regularly go on work trips, the payment of monthly fixed work-trip allowance shall be made according to the provisions of Article 8 of Circular 40/2017/TT-BTC:
- For commune-level officials and officials of other agencies or units who have to regularly go on work trips for over 10 days a month (such as correspondence clerks, accountants, forest rangers, officers of procedural agencies who conduct investigation, procuracy or verification or send legal notices and other duties), heads of agencies or units shall, depending on entities, task characteristics and financial capacity, set the fixed level of monthly work-trip allowance to support these officials in covering car-parking and fuel expenses, which must not exceed VND 500,000/person/month and shall be included in their internal spending regulations.
- If these officials are sent by competent authorities to go on specific work trips, they may receive payments for work-trip allowance under regulations herein together with monthly fixed work-trip allowance if they go on work trips for over 10 days a month.
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