YouMe Law Firm LLC replied:
Allowances for cadres, civil servants and public employees according to Decree 204/2004/ND-CP are defined as follows:
- Responsibility allowance according to Section I of Circular 05/2005/TT-BNV:
Job responsibility allowance applies to cadres, civil servants (including probationary civil servants), public employees, and those who are in the probationary period and on the payroll of state agencies and state-owned enterprises, due to the nature and characteristics of the profession or job requiring high responsibility or undertaking management work but not in elected or appointed leadership positions (not eligible for leadership position allowance).
- Allowance for holding concurrent leadership positions according to Clause 1, Section II of Circular 78/2005/TT-BNV:
Specifically, cadres, civil servants, and public employees who concurrently hold leadership positions at other agencies and units as prescribed in Section I of this Circular are entitled to concurrent allowances when they meet the following two conditions:
- Holding a leadership position (elected or appointed) in an agency or unit.
- The competent authority approves the election results or decides to appoint the person to concurrently hold one or more leadership positions at the head of another agency or unit, where the leadership position at the head of this other agency or unit, according to the organizational structure, is arranged to have a full-time head but works concurrently.
Thus, responsibility allowance is applied based on the specific nature of some jobs, while concurrent allowance is based on the leadership position held by cadres, civil servants and public employees.