A reader sent a question to the Ministry of Finance's Information Portal, mentioning the case of being assigned to be the accounting manager of a primary school under an indefinite labor contract from February 4, 2025.
Readers know that on July 1, 2025, the People's Committee of the commune (the unit managing the primary school where I work) issued a decision to assign her to concurrently be the accounting manager of a secondary school and she will not receive additional salary or allowances.
Readers wonder, is it in accordance with the law to assign concurrent positions in charge of another accounting unit, which is a junior high school? If so, how will you receive your salary and allowances?
When asked by the reader about the concurrent responsibility for accounting and the concurrent allowance for accounting, the Ministry of Finance commented as follows:
Regarding the concurrent position of accountant for many different accounting units:
Clause 1, Article 18 of Decree No. 174/2016/ND-CP dated December 30, 2016 of the Government detailing a number of articles of the Accounting Law stipulates:
1. Accounting units must arrange accountants to ensure the provisions of the Accounting Law, the number of accountants depends on the scale of activities, management requirements, functions, tasks or staffing of the unit. Accounting units can arrange accountants to concurrently hold other jobs that are not strictly prohibited by accounting law.
At the same time, accounting law stipulates the standards and conditions for appointing chief accountants, accounting managers at accounting units, regulations for those who are not allowed to be accountants, etc. However, accounting law does not have regulations on arranging one person as a concurrent accountant for many different accounting units.
Regarding allowances for concurrently in charge of accounting at other accounting units:
People appointed as chief accountants/head of accounting or assigned to be in charge of accounting at agencies, units, and organizations according to regulations are entitled to work responsibility allowances according to the instructions in Circular No. 04/2018/TT-BNV dated March 27, 2018 of the Ministry of Home Affairs guiding the authority, procedures for appointment, reappointment, dismissal, replacement, and work responsibility allowances of chief accountants and accounting managers of accounting units in the field of state accounting.
The Ministry of Finance recommends that readers study and comply with regulations.
