Amending the financial autonomy mechanism of public service units

Amending the financial autonomy mechanism of public service units.

Change in authority to issue list of public career services using state budget

In particular, Decree No. 111/2025/ND-CP amends and supplements Clause 3, Article 4 of Decree No. 60/2021/ND-CP on the authority to amend, supplement or promulgate a detailed list of public career services using the state budget.

According to the new regulations, based on the provisions of specialized laws and the provisions of this Decree, ministries, central agencies, and provincial People's Committees shall implement as follows:

a) Ministries and central agencies shall preside over and coordinate with the Ministry of Finance and relevant agencies to submit to the Prime Minister for decision to amend, supplement or promulgate the list of public career services using the state budget according to service groups in sectors and fields under their management. Ministries and central agencies shall promulgate a detailed list of services as a basis for bidding, ordering and assigning tasks (if necessary).

b) In addition to the list of public career services issued according to the provisions of Clause 2, Article 4 of this Decree; the specialized agencies under the provincial People's Committee shall report to the provincial People's Committee to amend, supplement or issue a list of public career services using the state budget according to the decentralization within the scope of local management and in accordance with the local budget capacity within the budget estimate approved by the provincial People's Council, and send it to the Ministry of Finance and the ministries managing the sector and field for supervision during the implementation process.

c) Ministries, ministerial-level agencies, government agencies, and provincial People's Committees shall, based on the list of public career services of the sector or field issued by the Prime Minister or the detailed list issued by the sector management ministries, issue decisions or decentralize to their affiliated agencies to select public career units to provide public career services in the form of assignment, ordering or bidding.

Amendments to regulations on prices and fees for public career services using the state budget

At the same time, Decree No. 111/2025/ND-CP also amends Clauses 1 and 2, Article 5 of Decree No. 60/2021/ND-CP regulating prices and fees for public career services using the state budget.

According to the new regulations, the price of public career services using the state budget is determined according to the provisions of law on prices, economic and technical norms, cost norms (if any) and the roadmap for calculating prices of public career services using the state budget as prescribed in Clause 3 of this Article, including:

- Salary costs in the price of public service are calculated based on the basic salary, salary coefficient of salary scale, rank, position, salary-based contributions and salary allowances according to the prescribed regime for public service units or calculated based on salary level according to job position, title, position and salary-based contributions according to State regulations; labor norms issued by ministries, central agencies, and provincial People's Committees according to their authority;

- Depreciation of fixed assets according to legal regulations on management and use of public assets and the roadmap for structuring depreciation costs into public service prices as prescribed by competent authorities.

In case the competent authority has not yet issued economic-technical norms and cost norms (if any), the price of public career services using the state budget shall be determined according to the provisions of the law on prices.

Prices of public career services not using the state budget are decided according to market mechanisms.

Decree No. 111/2025/ND-CP also amends and supplements a number of regulations on public career services that do not use the state budget.

According to the provisions of Decree No. 111/2025/ND-CP, public service units are autonomous in using assets and resources at the unit to provide public service services without using the state budget, in accordance with the specialized fields assigned by competent authorities according to the following principles:

- Comply with the provisions of law;

- To decide on service prices according to market mechanisms, ensuring cost recovery and reasonable accumulation. In case the service is on the list of goods and services whose prices are set by the State, it shall be implemented according to the specific price level set by the competent State agency; in case the State agency sets the maximum price, the unit shall decide on a specific price level not higher than the maximum price; in case the State agency sets the minimum price, the unit shall decide on a specific price level not lower than the minimum price; in case the State agency sets the price range, the unit shall decide on a specific price level within the price range set by the State. The decision on a specific price level must be consistent with the basis, principles, and methods of pricing goods and services according to the provisions of law on prices.

Decree No. 111/2025/ND-CP supplements the regulation: In case of common costs arising for public service units with many activities (providing public service services using the state budget and public service services not using the state budget) that cannot be separated costs: The unit shall allocate costs for each activity according to appropriate criteria such as revenue, cost, quantity, volume, time and other criteria suitable for the industry, field and regulations of relevant laws. Regarding the allocation of fixed asset depreciation costs, it shall be implemented according to the regulations of the Ministry of Finance on the management, use and depreciation of fixed assets.

Provision for Income Supplement Fund, Reward Fund and Welfare Fund

Decree No. 111/2025/ND-CP also amends regulations on financial autonomy for public service units that partially self-insure regular expenses (group 3 units).

Regarding the establishment of the Income Supplement Fund and the additional income expenditure of group 3 units, according to the new regulations in Decree No. 111/2025/ND-CP: During the period when the Government has not yet issued the salary regime according to Resolution No. 27-NQ/TW, the maximum establishment of the Income Supplement Fund shall not exceed 2 times the salary fund of the salary scale, rank, position and salary allowances prescribed by the State and salary according to the labor contract (if any).

Regarding the establishment of the Reward Fund and the Welfare Fund, Decree No. 111/2025/ND-CP stipulates the total deduction level for the two funds as follows:

Units that self-insure from 70% to less than 100% of regular expenses: Maximum provision is no more than 2.5 months of salary and average additional income realized during the year of the unit;

Units that self-insure from 30% to less than 70% of regular expenses: Maximum provision is no more than 2 months of salary and average additional income realized during the year of the unit;

Units that self-insure from 10% to less than 30% of regular expenses: Maximum provision is no more than 1.5 months of salary and average additional income realized during the year of the unit.

In addition, Decree No. 111/2025/ND-CP also amends regulations on autonomous regular expenditures; distribution of financial results during the year; capital mobilization and credit loans; autonomy in joint venture and association activities... of public service units.

Phuong Nhi

Source: https://baochinhphu.vn/sua-doi-co-che-tu-chu-tai-chinh-cua-don-vi-su-nghiep-cong-lap-102250523180834415.htm