Which Authority Pays Severance Allowance for Employees Who Resign?

According to Article 5 Decree 46/2010/ND-CP stipulating about resignation of officials. To be specific:

Officials who resign are entitled to severance allowance as follows: for each year of work, it is calculated as 1/2 (one-half) of the current salary per month, including: salary according to rank, grade, leadership position allowance, excess seniority allowance, professional seniority allowance, and salary difference retention coefficient (if any). The minimum allowance is equal to one (1) month of the current salary.

Moreover, Article 7 Decree 46/2010/ND-CP stipulates the funding to pay severance allowance for officials as follows:

For officials in the agencies of the Communist Party of Vietnam, the State, socio-political organizations at the Central level, in provinces, centrally-run cities, in districts, district-level towns, province-run cities; in the agencies and units of the People's Army and the People's Police, the funding source to pay the severance allowance is allocated in the annual regular operation expenditure budget assigned by the competent authorities.

Thus, the severance allowance for these officials will be paid from the annual regular operation expenditure budget assigned by the competent authorities.

Sincerely!