How is the salary ranking of civil servants in Vietnam specializing in accounting, tax, customs, and reserves according to the provisions of Circular 29/2022/TT-BTC?
- How is the salary classification of civil servants in Vietnam specializing in accounting, tax, customs, and reserves?
- How to change salary ranking for civil servants in Vietnam to specialized (new) ranks?
- How is the salary transfer of specialized civil servants in Vietnam regulated?
- Circular 29/2022/TT-BTC takes effect from July 18, 2022.
How is the salary classification of civil servants in Vietnam specializing in accounting, tax, customs, and reserves?
According to Clause 1, Article 24 of Circular 29/2022/TT-BTC, stipulating the salary ranking of civil servants specializing in accounting, tax, customs and reserve as follows:
"Article 24. Salary ranking of civil servants specializing in accounting, tax, customs and reserves
1. The ranks of public servants specialized in accounting, tax, customs, and reserves specified in this Circular may apply the professional salary table for cadres and civil servants in State agencies (Table 2). promulgated together with Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on salary regime for cadres, civil servants, public employees and armed forces and amended in Decree No. No. 17/2013/ND-CP dated February 19, 2013 of the Government as follows:
a) The rank of senior tax inspector (code 06.036) and senior customs inspector (code 08.049) may apply the salary coefficient for civil servants grade A3, group 1 (A3.1), from the salary coefficient. 6.20 to 8.00 salary multiplier.
The senior accountant rank (code 06.029) is entitled to a salary coefficient of class A3, group 2 (A3.2), from a salary coefficient of 5.75 to a salary coefficient of 7.55.
b) The ranks of chief tax inspector (code 06.037), chief customs officer (code 08.050) and chief preservation technician (code 19.220) are entitled to the salary coefficient of class A2 and group 1 civil servants. (A2.1), from salary coefficient 4.40 to salary coefficient 6.78.
The main accountant rank (code 06,030) is entitled to the salary coefficient of the civil servant grade A2, group 2 (A2.2), from the salary coefficient 4.00 to 6.38.
c) The ranks of accountant (code 06.031), tax inspector (code 06.038), customs inspector (code 08.051), maintenance technician (code 19.221) are entitled to the salary coefficient. A1-class positions, from a salary coefficient of 2.34 to a salary coefficient of 4.98.
d) Intermediate accountant (code 06.032), intermediate tax inspector (code 06.039), intermediate customs inspector (code 08.052), intermediate maintenance technician (code 19.222) ), warehouse keeper (code 19.223) is entitled to a salary coefficient of grade A0, from salary coefficient 2.10 to salary coefficient 4.89.
dd) The ranks of customs officers (code 08.053) and tax officers (code 06.040) are entitled to a salary coefficient of class B civil servants, from salary coefficient 1.86 to salary coefficient 4.06.
e) The rank of warehouse security guard (code 19.224) is entitled to the salary coefficient of class C, group 1 (C1) civil servants, from a salary coefficient of 1.65 to a salary coefficient of 3.63."
Thus, regulations on salary grading of public servants specializing in accounting, tax, customs, and reserve according to the above regulations.
How is the salary ranking of civil servants in Vietnam specializing in accounting, tax, customs, and reserves according to the provisions of Circular 29/2022/TT-BTC?
How to change salary ranking for civil servants in Vietnam to specialized (new) ranks?
According to Clause 2, Article 24 of Circular 29/2022/TT-BTC, regulations on salary transfer for civil servants in Vietnam are as follows:
- The change of salary ranking for civil servants to the (new) specialized civil servant ranks shall comply with the guidance in Clause 1, Section II of Circular No. 02/2007/TT-BNV dated May 25, 2007 of the Ministry of Home Affairs guiding guidance on salary ranking when raising ranks, changing ranks, changing types of civil servants and public employees (hereinafter abbreviated as Circular No. 02/2007/TT-BNV).
- In case the civil servant has not yet met the criteria and conditions to change the salary classification into the (new) specialized civil servant rank as prescribed, he/she will continue to be paid according to the current civil servant rank for a period of 5 years from the date of this Circular. this comes into force. Within this 05-year period, civil servants must complete the standards of training qualifications required by the (new) specialized civil servant ranks. When a civil servant fully meets the criteria and conditions for the rank of specialized civil servant (new), the agency managing or employing the civil servant shall change the salary ranking according to the guidance in Clause 1, Section II of Circular No. 02/2007/TT- BNV. In case the civil servant fails to fulfill the training qualification standards required by the civil servant rank, the downsizing of the staff will be carried out in accordance with the law
How is the salary transfer of specialized civil servants in Vietnam regulated?
According to Clause 1, Section II of Circular 02/2007/TT BNV stipulating the salary transfer of specialized civil servants in Vietnam as follows:
"II. Wage Arrangement
1. Salary arrangement when raising the rank of civil servants and public employees:
a. In case the seniority allowance has not yet been received in the old rank, the salary coefficient currently being enjoyed in the old rank shall be based on the salary coefficient that is equal to or higher than the nearest one in the new rank. The salary period in the new rank is counted from the date of signing the decision on appointment to the new rank. The time to consider raising the next salary grade in the new rank is calculated as follows: If the difference between the salary coefficient ranked in the new rank and the salary coefficient currently enjoying in the old rank is equal to or greater than the difference between the salary coefficient between the 2 ranks the salary adjacent to the old rank shall be calculated from the date of signing the decision on appointment to the new rank; if it is smaller than the difference in salary coefficient between 2 adjacent salary grades in the old rank, it shall be calculated from the date of ranking the salary coefficient currently enjoying in the old rank.
b. In case they are enjoying the over-frame seniority allowance in the old rank, they shall be based on the total salary coefficient plus the excess seniority allowance currently enjoyed in the old rank to be classified into the nearest equal or higher salary coefficient in the new rank. The time to enjoy the salary in the new rank and the time to consider the next salary increase in the new rank is counted from the date of signing the decision on appointment to the new rank.
Example 1: Ms. Tran Thi A is enjoying 6% of the seniority allowance beyond the bracket at the expert rank (code 01.003) since April 1, 2007 (total salary coefficient 4.98 plus 6% VK currently enjoying in expert rank is 5.28). Ms. A passed the exam for promotion to the rank of main specialist and on February 1, 2008 was appointed by the competent authority to sign the appointment to the rank of main specialist (code 01.002), then Ms. A was based on the total coefficient. The salary currently enjoyed at the specialist rank is 5.28 to be included in the nearest higher salary coefficient of 5.42 at the 4th level of the main expert rank. Ms. A's salary period at the rank of main specialist and the time for consideration for the next salary increase in the rank of main specialist is counted from February 1, 2008 (the date of signing the decision on appointment to the rank of main specialist).
c. In case the total salary coefficient plus seniority allowances exceeding the bracket currently enjoyed in the old rank is larger than the salary coefficient of the last level in the new rank, they shall be classified into the salary coefficient at the last level in the new tier and receive additional benefits. The reserved difference is equal to the sum of the salary coefficient plus the allowance that is suddenly over the bracket currently enjoyed in the old rank. The period for receiving salary in the new rank (including the reserved differential coefficient) and the time for considering the allowance for excess of the seniority allowance in the new rank shall be counted from the date of signing the decision on appointment to the new rank.
The difference coefficient reserved at this point c (rounded number after the comma 2 numbers) is enjoyed during the time the cadres, civil servants and public employees rank salaries in the new rank. After that, if the cadre, civil servant or public employee continues to be promoted to another rank or transferred to another rank, this reserve difference coefficient may be added to the salary coefficient (including the allowance that exceeds the frame rate, if any). benefit for ranking salary in the assigned rank upon promotion or change of rank and cease to enjoy the reserve differential coefficient from the date of receiving salary in the new rank.
Example 2: Mr. Nguyen Van B is enjoying 15% of the seniority allowance exceeding the frame rate at the rank of accountant (code 07.047) since February 1, 2007 (total salary coefficient 3.63 plus 15% VK currently enjoying. at the rank of cashier is 4.17). On October 1, 2007, Mr. B qualified and was decided by the competent authority to upgrade to the rank of civil servant (code 01.004). Because the total salary coefficient 4.17 currently being enjoyed at the rank of accountant is larger than the salary coefficient of 4.06 at the last rank of the staff rank, Mr. B is classified into the salary coefficient 4.06 at the 12th level of the civil service rank and enjoy additional reserve difference coefficient 0.11 (4.17 - 4.06) from October 1, 2007 (date of appointment to the rank of civil servant). As of October 1, 2009, after 2 years and fully meeting all conditions, Mr. B is entitled to 5% of the seniority allowance beyond the frame rate in the civil service rank and continues to enjoy the reserve difference coefficient 0.11.
By March 1, 2010, Mr. B was qualified and was decided by the competent authority to raise him to the rank of specialist (code 01.003), then Mr. B was based on the total salary coefficient plus the reserved difference coefficient. and 5% of the seniority allowance beyond the bracket currently being enjoyed at the officer rank is 4.37 (4.06 + 0.11 + 5%VK of 4.06) to be classified as the nearest higher salary coefficient at the specialist rank. is 4.65 level 8 and stops enjoying the reserve differential coefficient 0.11 from March 1, 2010 (Mr B is receiving the seniority allowance beyond the frame rate at the officer rank, so his salary period at the specialist rank and the time for consideration for the next salary increase in the specialist rank is counted from the date of signing the decision on appointment to the specialist rank)."
Circular 29/2022/TT-BTC takes effect from July 18, 2022.
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