Proposing regulations to determine funding sources for implementing the policy of streamlining payroll

(Chinhphu.vn) - The Ministry of Finance is drafting a Circular to guide the determination of funding sources and the preparation of estimates, management, use and settlement of funds to implement the policy of streamlining payroll.

The Ministry of Finance is drafting guidelines on determining funding sources and making estimates, managing, using and settling funds to implement the policy of streamlining payroll.

The draft Circular proposes regulations on determining funding sources and making estimates, managing, using and settling expenses for implementing the policy of streamlining payroll as prescribed in Decree No. 154/2025/ND-CP dated June 15, 2025 of the Government regulating payroll streamlining.

Applicable subjects: Agencies and units subject to the policy of streamlining payroll according to regulations in Article 2 of Decree No. 154/2025/NDCP.

According to the draft, agencies and units use the annual regular budget allocation (in addition to the state budget allocated to implement the staff streamlining policy prescribed in Clause 2 of this Article) to pay for the following regimes:

One-time allowance equal to 03 months of current salary as prescribed in Point a, Clause 1, Article 7, Point a, Clause 1 and Point c, Clause 2, Article 8 of Decree No. 154/2025/ND-CP.

Continue to pay the full current salary and social insurance, health insurance, unemployment insurance (if eligible for unemployment insurance) during the vocational training period and subsidize the vocational training fee for the subject as prescribed in Point a and Point b, Clause 2, Article 8, Decree No. 154/2025/ND-CP.

The state budget allocates funds to implement the remaining regimes (in addition to the above regimes) in Articles 6, 7, 8, 9, and 10 of Decree No. 154/2025/ND-CP according to the following principles:

For cadres, civil servants, and contract workers who are subject to the same regimes and policies as civil servants according to the Government's regulations, and for workers under indefinite-term labor contracts performing support and service work in administrative agencies according to the provisions of law belonging to or directly under ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as ministries and central agencies), the central budget shall ensure allocation in the annual budget estimates assigned to ministries and central agencies;

For cadres, civil servants, and contract workers who are subject to the same policies and regimes as civil servants according to Government regulations, workers under indefinite-term labor contracts performing support and service work in administrative agencies, and non-professional workers at the commune, village, and residential group levels belonging to or directly under units managed by the locality, the budget for implementing the policies and regimes is included in the locality's salary reform needs.

Funding sources to resolve the policy of streamlining payroll for civil servants and employees working under indefinite-term labor contracts in public service units in Clauses 1, 2 and 3, Article 2 of Decree 154/2025/ND-CP

According to the draft, for public service units that self-insure regular and investment expenses (group 1); public service units that self-insure regular expenses (group 2) according to Government regulations: Funds for implementing policies to streamline payroll are taken from the unit's revenue from public service activities according to regulations at Point a, Clause 2 and Point b, Clause 3, Article 11 of Decree No. 154/2025/NDCP.

In case group 1 and group 2 units do not have enough funds to resolve policies and regimes, they can use funds allocated according to regulations of public service units (in order: Career development fund, Income supplement fund, Reward fund and Welfare fund) and the remaining salary reform fund of the unit is allocated from career activity revenue and other legal revenue sources (including fee revenue retained according to regulations) to resolve policies and regimes.

For public service units that partially self-insure regular expenses (group 3) and public service units whose regular expenses are guaranteed by the state budget (group 4):

a) The unit uses the annual state budget estimate to support regular expenditures (in addition to the state budget allocated to implement the policy of streamlining payroll as prescribed in Point b below) and the public revenue as prescribed in Point b, Clause 2 and Point b, Clause 3, Article 11 of Decree No. 154/2025/ND-CP to pay for the following regimes:

- One-time allowance equal to 03 months of current salary as prescribed in Point a, Clause 1, Article 7, Point a, Clause 1 and Point c, Clause 2, Article 8 of Decree No. 154/2025/ND-CP;

- Continue to pay the full current salary and social insurance, health insurance, unemployment insurance (if eligible for unemployment insurance) during the vocational training period and subsidize the vocational training fee for the subject as prescribed in Point a and Point b, Clause 2, Article 8, Decree No. 154/2025/ND-CP;

b) The state budget allocates funds to implement the remaining regimes (in addition to the regime at Point a above) in Articles 6, 7, and 8 of Decree No. 154/2025/ND-CP according to the following principles:

- For civil servants in public service units belonging to or directly under ministries and central agencies, the central budget shall be guaranteed and arranged in the annual budget estimates of public service units;

- For civil servants in public service units under or directly under local management units, the budget for implementing regimes and policies is included in the local salary reform needs;

c) For employees working under labor contracts, the budget for implementing the policy of streamlining payrolls is taken from the state budget to support regular expenditures allocated annually and the career revenue as prescribed in Point b, Clause 3, Article 11 of Decree No. 154/2025/ND-CP.

Funding sources for implementing the policy of streamlining payroll for other cases

Source of funding for implementing the policy of streamlining the payroll for cadres, civil servants, public employees and those working under labor contracts in agencies, organizations and units with operating funding sources according to resolutions, decisions and other documents of competent authorities: From operating funding sources according to regulations in resolutions, decisions and other documents of competent authorities (if any). Particularly for 2025, while waiting for competent authorities to supplement funding and adjust the budget; agencies and units proactively use the assigned budget sources to promptly pay regimes and policies to the subjects.

The funding source for implementing the policy of streamlining payroll for the subjects specified in Clauses 1, 2, 3 and 4, Article 17 of Decree No. 154/2025/ND-CP shall be implemented according to the provisions in Clauses 5, 6 and 7, Article 11 of Decree No. 154/2025/ND-CP.

The Ministry of Finance is soliciting comments on this draft on the Ministry's Electronic Information Portal.

Source: https://baochinhphu.vn/de-xuat-quy-dinh-xac-dinh-nguon-kinh-phi-thuc-hien-chinh-sach-tinh-gian-bien-che-102250830134926781.htm