In Circular No. 117/2021/TT-BTC dated December 22, 2021, amending and supplementing a number of articles of the Circular No. 31/2019/TT-BTC dated June 5, 2019, of the Ministry of Finance guiding the identification of determining funding sources and the estimation, management, use and finalization of funds for implementation of the policy on downsizing of payrolls has specified the funding sources for downsizing in public administrative units. create.
According to Circular No. 117/2021/TT-BTC, public non-business units ensure regular expenditures and investment expenditures, public non-business units shall ensure regular expenditures from legitimate financial sources of public non-business units following the provisions on financial autonomy mechanisms to implement policies on downsizing as prescribed in the Decree No. 108/2014/ND-CP, Decree No. 113/2018/ND-CP and Decree No. 143/2020/ND-CP.
Circular No. 117/2021/TT-BTC also provides specific guidance for public non-business units to ensure a regular expenditure and public non-business units due to the State budget ensuring all regular expenditures following regulations on financial autonomy mechanisms of public non-business units.
Accordingly, except for the case that the employees are recruited by public non-business units for the first time from October 29, 2003, onwards, with contract workers under Decree No. 68/2000/ND-CP and Decree No. 68/2000/ND-CP and Decree No. 161/201/ND-CP, the unit uses legal financial sources following regulations on the financial autonomy mechanism of public non-business units to implement policies on downsizing. The state budget does not provide separate support for this task. For the remaining subjects, the unit uses legal financial sources according to regulations on the financial autonomy mechanism of public non-business units to pay for this task. modes. In particular, the one-time allowance equals 03 months of the current salary for beneficiaries of the policy of switching to work at organizations that do not receive regular funding from the State budget, beneficiaries of the severance policy immediately.
Support the current monthly salary, pay social insurance, health insurance during the training period for a maximum of 6 months, subsidize vocational training expenses equal to the cost of the vocational training course for a maximum of 06 months. The current salary for those who are downsizing their payrolls and enjoying the policy of severance after they go to vocational training.
Circular No. 117/2021/TT-BTC stipulates that the state budget shall allocate funds to implement the remaining regimes according to the following principles: For employees in public non-business units under the central government, managed by the central government budget, and arranged in the annual budget estimates of public service units.
Meanwhile, for workers in locally managed public non-business units managed by local budgets, funding for implementation of regimes following the current state budget decentralization and arranged from sources of wage reforms is arranged in the budget estimates of the units.