Funding sources for adjusting the base salary according to Decree 24/2023 at the provincial level in Vietnam

Funding sources for adjusting the base salary according to Decree 24/2023 at the provincial level in Vietnam

The funding sources for adjusting the base salary according to Decree 24/2023/ND-CP and adjusting the allowance for commune cadres who have retired under Decree 42/2023/ND-CP are as follows:

- Using the savings of 10% of recurrent expenditures (excluding wages, salary allowances, and human expenses according to the regime) estimated in 2023 assigned by the competent authority.

- Using the 70% source to increase local budget revenue in 2022 compared with the estimate assigned by the Prime Minister (excluding:

+ Collection of land use levy, collection of lottery, equitization and divestment of state-owned enterprises under local management, collection of one-time land rent advanced by investors for compensation, ground clearance, and collection from handling of public property at agencies, organizations, and units decided by competent agencies to use for investment expenditures according to regulations; collect money for the protection and development of rice land;

+ Entrance fees to world heritage sites and monuments;

+ Fees for using infrastructure works, service works, and public utilities in the border gate area;

+ Environmental protection fee for mineral exploitation;

+ Environmental protection fee for wastewater;

+ Collecting from the public land fund, collecting yields and public property in the commune, and collecting rent, lease purchase, and sale of state-owned houses).

- Using funds for wage reform that have not been used up until the end of 2022 (if any).

- Using at least 40% of the collected amount left under the 2023 regime after deducting expenses directly related to service provision and fee collection activities.

Particularly for the revenue from the provision of medical examination and treatment services, preventive medicine, and other medical services by public medical establishments, the minimum use is 35% after deducting costs directly related to service provision and fee collection activities. The scope of deduction of retained earnings shall comply with the guidance in Clause 3, Article 3 of Circular 50/2023/TT-BTC.

More details can be found in Circular 50/2023/TT-BTC, which takes effect as of August 31, 2023, replacing Circular 46/2019/TT-BTC.

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