Clause 2, Clause 3, Clause 4, Article 2 of Circular No. 100/2025/TT-BTC of the Ministry of Finance (effective from October 28, 2025), stipulates as follows:
2. The cost of training and fostering civil servants is contributed by civil servants, financial resources of public service units and other sources are guaranteed according to the provisions of law.
a) For public service units that self-insure a part of regular expenditures and public service units with regular expenditures guaranteed by the state budget that are allocated funding from the annual state budget estimate, revenue from career activities, other revenue sources (if any) and the Career Development Fund of the unit according to regulations on the financial autonomy mechanism of public service units;
b) For public service units that self-insure regular and investment expenditures, public service units that self-insure regular expenditures: Funds provided by the unit from the unit's financial resources, the Career Development Fund according to regulations on the financial autonomy mechanism of public service units.
3. In case the funding for training and fostering civil servants and public employees according to the Programs/Projects/Projects approved by competent authorities, the funding source will be implemented according to those Programs/Projects/Projects.
4. Agencies of the Communist Party of Vietnam, the State, the Vietnam Fatherland Front, central socio-political organizations, provincial People's Committees, and public service units proactively arrange funding from regular expenditure funds and other funding sources to support female civil servants and public employees when participating in training and fostering children under thirty-six months old; civil servants and public employees who are ethnic minorities sent to participate in training and fostering according to policies and regimes prescribed by law on gender equality and ethnic work.
