Vietnam’s regulations on responsibility allowance for chief accountants, accountants in charge of accounting units

According to Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam, responsibility allowance for chief accountants, accountants in charge of accounting units is amended and supplemented as follows:

1. Responsibility allowance for chief accountant

- A chief accountant appointed as prescribed in Clauses 1, 3, 4, 5, 8 Article 2 of this Circular is eligible for monthly responsibility allowance equivalent to 0.2 of statutory base salary.

- A chief accountant appointed as prescribed in Clause 6 and Clause 7 Article 2 of this Circular is eligible for responsibility allowance decided by competent authority on the basis of applying the responsibility allowance for chief accountant suitable to the operation of their units.

2. Responsibility allowance for accountant in charge

- An accountant in charge appointed as prescribed in Clause 1 and Clause 2 Article 6 or accountant engaged as prescribed in Clause 3 Article 6 of this Circular is eligible for responsibility allowance equivalent to 0.1 of statutory base salary.

- An accountant in charge engaged as prescribed in Clause 6 and Clause 7 Article 2 of this Circular is eligible for a responsibility allowance decided by competent authority on the basis of applying the responsibility allowance for accountant in charge suitable to the operation of their units.

View more details at Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam, which replaces Joint Circular No. 163/2013/TTLT-BTC-BNV.

- Thanh Lam -

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