The State Treasury of Vietnam to guide the control of the number of contracts 111 in Vietnam

The State Treasury of Vietnam to guide the control of the number of contracts 111 in Vietnam (Internet image) 

Official dispatch 4123/KBNN-KSC of 2023 on control and payment of contract labor in accordance with Decree 111/2022/ND-CP issued by the State Treasury.

The State Treasury of Vietnam to guide the control of the number of contracts 111 in Vietnam

The State Treasury (Treasury) implements control and payment of contract labor for signed contracts according to the provisions of Decree 111/2022/ND-CP (except for cases where transition is allowed, comply with the provisions of Article 13 of Decree 111/2022/ND-CP and current instructions), in which some contents should be noted as follows:

(1) In case of signing a labor contract with an individual to perform support and service work in agencies, organizations, units and contracts to perform professional and professional work in public service units

State Treasury shall, based on the Payment Table for beneficiaries according to Form No. 09 issued with Appendix II of Decree 111/2022/ND-CP, control the number of contracts according to the provisions of Article 7, Article 8, Article 9 of Decree 111/2022/ND-CP and the Ministry of Home Affairs' guidance in Official Dispatch 1509/BNV-CCCB dated April 6, 2023 of the Ministry of Home Affairs on professional exchange (copy of official dispatch attached).

(2) Instructions for units to declare on the Payment Table for beneficiaries:

In Clause 2, Article 18, Decree 111/2022/ND-CP stipulates: “In case the legal documents cited in this Decree are amended, supplemented, or replaced by other legal documents, the amended, supplemented, or replaced documents shall apply. ”

Because Decree 111/2022/ND-CP has replaced Decree 68/2000/ND-CP and Article 3 of Decree 161/2018/ND-CP, therefore, based on the provisions in Clause 2, Article 18 of Decree 111/2022/ND-CP mentioned above, for signed labor contracts according to the provisions of Decree 111/2022/ND-CP, the State Treasury of provinces and cities instructs units to declare on the Payment Table for beneficiaries as follows:

- Lines changed to: (i) For civil servants and public employees; (ii) For contract workers performing support and service work according to Decree 111/2022/ND-CP; (iii) For contracts to perform professional work in public service units according to Decree 111/2022/ND-CP.

- Column 6: Regular labor wages under contract changed to Labor wages under contract.

(3) Regarding implementation funding: State Treasury controls according to the source specified in Article 12 of Decree 111/2022/ND-CP.

(4) Regarding accounting:

Pursuant to the instructions in Appendix III of Circular 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance regulating the state budget index system and Official Dispatch 7078/BTC-KBNN dated May 30, 2017 of the Ministry of Finance guiding the implementation of a number of contents of the state budget table of contents, the State Treasury is guiding the accounting of state budget expenditure subsections (state budget) for cases of contract implementation specified in Decree 111/2022/ND-CP as follows:

- For support and service work in administrative agencies and public engineering units:

+ In case of signing a service contract, it is reflected in subsection 6757, "Hiring domestic workers" under section 6750 - "Hiring costs".

+ In case of signing a labor contract:

According to the provisions of Clause 5, Article 3 and Clause 1, Article 12 of Decree 111/2022/ND-CP, people working under labor contracts at administrative agencies and public service units are not on the payroll and are outside the salary, wages and other allowances (if any) is reflected in subsection 6051 “Wages paid for regular labor positions under contract” under section 6050 - “Wages paid for regular labor positions under contract”.

- For professional and professional work in public service units:

+ Public service units group 1 and group 2: Not accounted according to the state budget index because it is done from the unit's own funding source according to the law.

+ Public service units group 3 and group 4:

++ In case of signing a labor contract: Wages and other allowances (if any) are reflected in subsection 6051 "Wages paid for regular labor positions under contract" under section 6050 - “Wages paid for regular labor positions under contract”.

Note: Particularly for employees on the payroll (officers) and in the salary fund, salaries are reflected in subsection 6003 - "Contract salary according to regime" under section 6000 - "Salaries" and salary allowances are reflected in the corresponding subsections of section 6100 - “Wage allowances”.

++ In case of signing a service contract according to regulations, it is reflected in subsection 7049 - "Other expenses" under section 7000 - "Professional expenses for each sector".

The amendment to the subsection to ensure compliance with the salary policy specified in Decree 111/2022/ND-CP is expected to be incorporated into the Circular amending Circular 324/2016/TT-BTC in the near future.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE