Before the 15th of each month, a single member limited liability company transfers 80% of the salary and remuneration of the 12-month annual plan to the salary and remuneration fund of the Head of the Supervisory Board and the Supervisors appointed by the agency representing the management ownership.
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Regulations on deduction of salary for controller of 100% state owned limited company (Illustration image)
This is the content of Circular 105/2021/TT-BTC guiding the setting up and management of salary, remuneration and bonus for the Head of Supervisory Board, Supervisors at one-member limited liability companies with 100% charter capital is held by the State.
According to the Circular, the deduction of salary and remuneration fund of the Head of the Supervisory Board and the Supervisors shall be made in the following order:
Step 1: Annually, in the first quarter of each year, the one-member limited liability company determines the salary and remuneration plan for the Head of the Supervisory Board and the Supervisors according to the provisions of Articles 4, 5 and 6 of Decree 52/2016/ND-CP and Circular 27/2016/TT-BLDTBXH.
(One-member limited liability companies with 100% charter capital held by the State and which are piloting labor, salary and bonus management according to other Government Decrees, the provisions of those Decrees shall apply).
Step 2: Before the 15th of every month, the one-member limited liability company transfers 80% of the salary and remuneration in the annual plan divided by 12 months (after deducting the payable social insurance, health insurance and other payments as prescribed by law) on the salary and remuneration fund of the Head of the Control Board and the Supervisors managed by the agency representing the owner.
* In case of the salary and remuneration fund plan has not been approved by the representative agency, the one-member limited liability company shall temporarily transfer 80% of the monthly salary and remuneration of the preceding year.
After the owner's representative agency approves the plan of salary and remuneration fund for the year, the one-member limited liability company shall make a clearing to ensure that the advance level does not exceed 80% of the monthly salary and remuneration of the next year. plan.
* For the Vietnam Posts and Telecommunications Group and the Vietnam Flight Management Corporation, to transfer 85% of the salary and remuneration as prescribed in Clause 1, Article 15 of Decree 20/2020/ND-CP and Decree 87/2021/ND-CP, specifically:
The head of the Supervisory Board and the Supervisors are entitled to advance salary and monthly remuneration by the company not exceeding 85% of the salary and remuneration according to the plan.
Step 3: Before the 20th of every month, the agency representing the owner shall pay salaries and remunerations to the Head of the Supervisory Board and the Supervisors (80% of the salary and remuneration according to the annual plan divided by 12 month) to the personal account of the Head of the Supervisory Board and the Controller.
For the Vietnam Posts and Telecommunications Group and the Vietnam Flight Management Corporation, it is 85% of the salary and remuneration according to the 12-month annual plan. (New content)
Step 4: Within 15 days after finalizing the salary fund as prescribed at the end of the fiscal year, the one-member limited liability company shall transfer the remaining salary and remuneration of the Head of the Supervisory Board and the Supervisors according to the provisions of this Law which has been settled on the salary and remuneration fund of the Head of the Control Board and the Supervisors at the owner's representative agency.
Based on the assessment of the completion of the assigned tasks of the Head of the Supervisory Board and the Supervisors, the agency representing the owner shall pay the remaining salary and remuneration to the Head of the Supervisory Board and Supervisory Board. members as prescribed.
Circular 105/2021/TT-BTC takes effect from January 15, 2022.
Bao Ngoc
