The Ministry of Finance issued Circular 17/2025/TT-BTC, officially abolishing 8 Circulars that were an important basis in creating a source for salary reform. These are documents issued annually, providing specific instructions on how ministries, branches and localities mobilize resources to adjust salaries and allowances.
The list of 8 Repeated Circulars includes:
Circulars 71/2017, 54/2018, 71/2020 on the development of budget estimates and three-year financial and budget plans.
Circulars 132/2017, 119/2018, 88/2019, 109/2020, 122/2021 on organizing the implementation of state budget estimates.
The core content of these Circulars is to require central and local agencies to save regular expenditures at a minimum of 10%, set aside from 50% to 70% of the increase in local budget revenue, along with using at least 40% of the revenue left under the regime to accumulate for salary reform. For the health sector, this rate is applied at a minimum of 35%.
After the above Circulars are abolished, the determination of the source of salary reform will be applied according to Circular 49/2024/TT-BTC, the current document guiding the development of the 2025 budget estimate and the 3-year financial plan for 2025-2027.
Circular 17 was issued in the context of the Government that is promoting the salary reform roadmap from 1.7.2025, at the request of the National Assembly and the orientation of arranging and streamlining the state apparatus. At the same time, many policies related to allowances and allowances are also being reviewed to ensure uniformity.
The repeal of the above 8 Circulars is an important transition step, ending the period of applying a savings mechanism - set aside to accumulate salary sources, paving the way for a comprehensive reform policy in the coming time.
