A reader reflected on problems related to the application of regulations on creating sources for salary reform at public non-business units.
According to feedback, the reader's unit is classified as a public non-business unit of group 3 for the period 2021-2025 according to the decision of the Provincial People's Committee.
However, in reality, every year, the unit is not allocated regular spending funds from the state budget.
All regular expenses are self-guaranteed by the unit, essentially similar to group 2 units.
Readers cited point h, clause 3, Article 4 of Circular No. 88/2024/TT-BTC dated December 24, 2024 of the Ministry of Finance stipulating the organization of the implementation of the state budget estimate for 2025. Accordingly:
Public non-business units that self-guarantee investment and recurrent expenditures, public non-business units that self-guarantee recurrent expenditures; agencies authorized by competent authorities to implement financial autonomy mechanisms such as public non-business units that self-guarantee investment and recurrent expenditures or public non-business units that self-guarantee recurrent expenditures are allowed to decide the percentage of revenue to be deducted to create sources for salary reform (including bonus funds) and self-guarantee funding sources for implementation.
From the above regulations, readers request to clarify: Is this regulation applied to the unit or not?
Is it defined as a public non-business unit that self-ensures regular expenditures and is allowed to decide the percentage of revenue to be deducted to create a source for salary reform?
Explaining this issue, the Ministry of Finance said:
Point b, Clause 2, Article 9 of Circular No. 56/2022/TT-BTC of the Minister of Finance guiding a number of contents on the financial autonomy mechanism of public non-business units; handling assets and finances when reorganizing and dissolving public non-business units (amended and supplemented in Circular No. 03/2026/TT-BTC) as follows:
For public non-business units directly under provincial-level People's Committees or commune-level People's Committees, specialized financial agencies shall, based on the financial autonomy plan of the unit, report, consider, and appraise the estimate of regular revenue and expenditure assigned to autonomy in the first year of the unit's stable period; in which determine the regular expenditure budget assigned to autonomy from the state budget and from the fee revenue left over (if any) in the first year of the stable period assigned to autonomy; plan to classify units according to the level of financial autonomy of the unit as prescribed; submit to the provincial-level People's Committee or commune-level People's Committee to decide on assigning autonomy to units (applied to public non-business units under provincial-level People's Committees or commune-level People's Committees)".
According to the content readers asked, up to now, the public service unit has ended the 2021-2025 autonomy period. Therefore, the unit reports the financial autonomy plan to the specialized financial agency for consideration and verification and submits it to the competent authority to grant autonomy according to regulations.
For creating resources to implement the 2025 salary reform policy of public non-business units.
Based on the decision to grant financial autonomy of competent authorities and regulations on creating sources for implementing salary reform policies for public non-business units specified in points g, h Article 4 of Circular No. 88/2024/TT-BTC of the Ministry of Finance stipulating the organization of the implementation of the state budget estimate for 2025 to study and identify subjects in accordance with regulations.
