Are Private Kindergarten Accountants Entitled to Responsibility Allowances?
Job Responsibility Allowance for Accounting Supervision
The job responsibility allowance for accounting supervision is stipulated in Article 11 of Circular 04/2018/TT-BNV as follows:
- Individuals appointed to supervise accounting as stipulated in Clauses 1 and 2, Article 6, or those assigned to supervise accounting as stipulated in Clause 3, Article 6 of this Circular (excluding cases stipulated in Clause 2 of this Article) are entitled to a monthly job responsibility allowance of 0.1 compared to the statutory pay rate.
- Individuals assigned to supervise accounting in units stipulated in Clauses 6 and 7, Article 2 of this Circular are entitled to a job responsibility allowance for accounting supervision as determined by the competent authority based on the application of the job responsibility allowance for accounting supervision stipulated in Clause 1 of this Article, suitable with the operations of their units.
However, according to Article 2 of Circular 04/2018/TT-BNV, the subjects of application of this Circular include:
- Agencies in charge of state budget revenues and expenditures at all levels (State Treasury, tax authorities, customs authorities);
- Units involved in commune, ward, and commune-level town budget and financial accounting;
- State agencies;
- Public service units;
- Organizations and units using the state budget;
- Project management boards with legal status established by state agencies or public service providers;
- Agencies and organizations managing off-budget state financial funds;
- Organizations funded by the state to operate according to specific political - social objectives;
- Chief accountants, accounting supervisors of agencies and units as stipulated in Clauses 1, 2, 3, 4, 5, 6, 7, 8 of this Article and other individuals and organizations involved.
Your case, being a private preschool, is not subject to the application of Circular 04/2018/TT-BNV. Therefore, as an accountant at a private preschool, you are not entitled to the job responsibility allowance as stipulated above.
Respectfully!
