Article 5 of Circular 116/2025/TT-BTC (effective from December 15, 2025) stipulates the use of additional income funds for civil servants and public employees of social insurance agencies as follows:
- The use of additional income funds as prescribed in Clause 2, Article 24 of Decree No. 233/2025/ND-CP is implemented in accordance with the internal spending regulations of the Vietnam Social Security.
- Every month, the social insurance agency spends additional income for civil servants, public employees and workers according to internal spending regulations but not exceeding 60% of the salary fund according to the rank, position and allowances (public service allowances, leadership position allowances, seniority allowances exceeding the framework and other allowances for civil servants) of the previous month.
- At the end of the fiscal year, the social insurance agency shall determine the amount of savings for organization and operation and the allocated part to establish an additional income fund according to internal spending regulations to pay and spend additional income for civil servants, public employees and workers according to the principle:
In case the amount allocated to supplement the income of the unit is greater than the amount spent as prescribed in Clause 2 of this Article, the social insurance agency shall continue to pay additional income to civil servants, public employees and employees according to the internal spending regulations, ensuring the provisions of Clause 2, Article 24 of Decree No. 233/2025/ND-CP.
In case the amount of additional income fund of the unit is set aside according to regulations is less than the amount spent as prescribed in Clause 2 of this Article, the social insurance agency shall use the additional income payment reserve as prescribed in Clause 2, Article 24 of Decree No. 233/2025/ND-CP to compensate; if there is a shortage, it shall be deducted from the amount of additional income fund set aside for the following year.
- After the year of settlement is approved by competent authorities, Vietnam Social Security is responsible for guiding units to adjust the settlement of expenditures from the income supplement fund according to the settlement data approved by competent authorities (if there is a difference).
