Specific expenditures on benefits for leaders and managers covered by Vietnam's State Budget

Specific expenditures on benefits for leaders and managers covered by Vietnam's State Budget
Lê Trương Quốc Đạt

This is a content of Circular No. 42/2023/TT-BTC dated 12/6/2023 on financial mechanisms for providing benefits for leaders and managers covered by the State Budget promulgated by the Minister of Finance of Vietnam.

Specific expenditures on benefits for leaders and managers covered by Vietnam's State Budget

According to the Circular, expenditures on benefits for leaders and managers covered by the state budget are as follows:

- Flight tickets:

+ First class: for leaders prescribed in Point a Clause 1 Article 2 of Circular No. 102/2012/TT-BTC;

+ Business class or C class: for leaders with a salary coefficient of at least 9,7 or with position-based allowances of at least 1,3 and the Standing Secretary of the Central Committee of the Ho Chi Minh Communist Youth Union. If the coefficient is changed by the State, the salary shall be based on guidelines on changes to salary classification for appropriate re-determination;

+ Economy class or Y class: for other officials.

- Expenditures on work expenses and living expenses abroad:

+ Regarding direct short-term benefits abroad and professional delegations working abroad under plans approved by the Steering Committee: expenditures on working expenses shall comply with Circular No. 102/2012/TT-BTC;

+ Regarding direct medium-term benefits abroad and advanced training in foreign languages abroad: expenditures on living expenses shall comply with the Appendix enclosed with Circular No. 42/2023/TT-BTC.

In certain cases, for conformity with actual situations, living expenses may comply with the decisions of leaders of the Steering Committee but shall not exceed the prescribed expenditures on working expenses in Circular No. 102/2012/TT-BTC. The living expenses must be included in the scope of state budget estimates as assigned by competent authorities.

+ Expenditures on fees for foreign and domestic airports and costs of renting vehicles for travel from the airport to the residential place and vice versa are granted once according to the allowance quota in the Appendix enclosed with Circular No. 102/2012/TT-BTC;

+ Expenditures on diplomatic notes, baggage fees, advanced training documents, telephone fees, and diplomatic gifts (for delegations with leaders of the rank of Deputy Minister and equivalences or higher): comply with Circular No. 102/2012/TT-BTC.

- Expenditures on domestic working expenses for concentrated domestic online short-term benefits, advanced training in foreign languages during concentrated learning domestically, and professional delegations working domestically under plans approved by the Steering Committee: comply with Circular No. 40/2017/TT-BTC.

Expenditures on support for a part of meal expenses during concentrated domestic learning shall not exceed the current expenses prescribed in Circular No. 40/2017/TT-BTC.

- Expenditures on health insurance abroad:

+ Regarding direct short-term benefits abroad, officials may purchase health insurance under the scope of insurance and allowances for health insurance purchase covered by the state budget prescribed in Circular No. 102/2012/TT-BTC.

If officials wish to purchase health insurance at a higher rate than the one prescribed in Circular No. 102/2012/TT-BTC, they must pay for the uncovered amounts;

+ Regarding direct medium-term benefits abroad and advanced training in foreign languages abroad, officials may purchase health insurance according to notifications or mandatory health insurance invoices of training or advanced training facilities, but it shall not exceed the minimum health insurance rate applicable to international students in the host country.  

If officials wish to purchase health insurance at a higher rate than the minimum rate, they must pay for the uncovered amounts;

- Expenditures on interpreter hire (full package):

+ Interpreters allocated from Vietnam under contracts concluded with the Standing Agency shall receive allowances for traveling, meals, spending, and room rental according to the working expense quota applicable to delegation members and interpretation remuneration according to the quota prescribed in Circular No. 71/2018/TT-BTC;

+ Interpreters hired at the host country under contracts concluded with the Standing Agency shall receive:

++ Allowances for traveling vehicles in the host country while working with the delegation;

++ Allowances for meals, spending, and room rental according to the working expense quota applicable to delegation members;  

++ Interpretation remuneration (by actual working days according to the approved program and quota).

- Expenditures on remuneration of lecturers and reporters (except for reporters prescribed in Clause 8 Article 11 of Circular No. 42/2023/TT-BTC); expenditures on remuneration for discussion guide regarding short-term domestic advanced training:

+ Up to 8 million per session for lecturers and reporters who are members of the Politburo of the Communist Party of Vietnam, Secretaries of the CPV Central Committee, former members of the Politburo of the Communist Party of Vietnam, or former Secretaries of the CPV Central Committee;

+ Up to 5 million VND per session for lecturers and reporters who are members of the CPV Central Committee, Ministers, Secretaries of Provincial Committees, or former members of the CPV Central Committee, former Ministers, former Secretaries of Provincial Committees, and equivalences;

+ Up to 3 million VND per session for other lecturers and reporters;

+ Up to 3 million VND per session for discussion guide remuneration.  

- Expenditures on meals, drinks, and fruits during the break of short-term advanced training in Vietnam:  

+ Expenditures on meals are up to 450 thousand VND per person per day;

+ Expenditures on drinks and fruits during breaks are up to 50 thousand VND per person per session.

- Expenditures on remuneration, flight tickets, meals, accommodation rental, vehicles, visa fees, and health insurance of foreign reporters or Vietnamese reporters residing and working overseas for short-term advanced training in Vietnam:  

Comply with the agreement of the Standing Agency or the domestic training facility with the reporters or foreign training/advanced training facility after the Standing agency has submitted reports to the Steering Committee for approval or the training/advanced training facility has submitted reports to competent authorities for approval.

- Expenditures on document translator hire: comply with Clause 1 and Clause 3 Article 11 of Circular No. 71/2018/TT-BTC.

- Expenditures on activities of the Steering Committee and the Standing Agency: the Office of the CPV Central Committee shall decide such expenditures in accordance with current laws and regulations of CPV agencies on the same expenditures (if any).

- Other arising expenses must have legal and valid vouchers and invoices as per regulation.

See more details in Circular No. 42/2023/TT-BTC of the Ministry of Finance of Vietnam, promulgated on December 12, 2023.

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