Decree No. 178/2024/ND-CP on policies and regimes for cadres, civil servants, public employees, workers and armed forces in the implementation of organizational arrangement of the political system clearly states: For cadres, civil servants; commune-level cadres and public employees; armed forces and workers (except workers in public service units), the budget for resolving policies and regimes is provided by the state budget.
For civil servants and employees in public service units, there are 3 cases.
Public service units self-insure regular expenses and investment expenses; public service units self-insure regular expenses then the funds to resolve policies and regimes come from the unit's revenue from public service activities and other legal sources of revenue.
For public service units, the state budget ensures a part of regular expenditure, the budget for resolving policies and regimes shall come from the unit's revenue from service activities, the state budget and other legal sources. The state budget shall allocate the budget for resolving policies and regimes based on the number of employees receiving salaries from the state budget assigned by the competent authority.
For public service units, regular expenditures are guaranteed by the state budget and the budget for resolving policies and regimes is provided by the state budget.
Agencies, organizations and units after merger or consolidation that conduct training and fostering to improve professional qualifications and skills, suitable for job positions for cadres, civil servants and public employees, in addition to the training and fostering budget for cadres, civil servants and public employees that has been arranged annually according to regulations, will be granted additional training and fostering budget equal to 5% of the total basic salary fund (excluding allowances) in the first year of implementing organizational restructuring.
The state budget shall ensure the entire amount of funds equivalent to the amount of social insurance contributions to the pension and death insurance fund for the period during which cadres, civil servants, public employees and workers retire early from full 5 years to the prescribed retirement age without any deduction from the pension rate.
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