The Government has just issued Decree No. 75/2026/ND-CP stipulating the autonomy and self-responsibility regime for the management and use of administrative management funds.
This Decree does not regulate the autonomy and self-responsibility regime for the management and use of funds of agencies under the Communist Party of Vietnam; Ministry of National Defense; Ministry of Public Security; Vietnamese agencies abroad are implemented according to the Government's own regulations; state agencies have operating funds according to Resolutions, decisions and other documents of competent authorities (if any).
The Decree stipulates that administrative management funds are assigned to agencies implementing autonomy from the following sources:
1. The state budget source allocates administrative management expenditures according to the provisions of the law on the state budget and is determined to be assigned autonomy according to the provisions of this Decree.
2. Legal revenue sources according to the provisions of law (except in cases where the law has other regulations).
The Decree stipulates the scope of administrative management expenditure funds assigned to implement autonomy from the state budget.
Administrative management funds assigned to agencies implementing the autonomy regime are determined and assigned annually, including: Salary fund allocation and regular operating expenses; regular specialized nghiệp vụ expenses.
In which, the salary fund is contracted according to the number of staff assigned by competent authorities based on the job position and civil servant rank structure. The contracted salary fund includes: Salary level according to rank, grade, position, salary allowances and contributions according to regulations.
Regular operating contracts are based on the number of staff assigned by competent authorities based on the job position, civil servant rank structure and norms for allocating administrative management expenditure estimates according to the current state budget decentralization.
The number of staff assigned as a basis for implementing the salary fund and regular operating expenses is the number of staff assigned by competent authorities based on the job position and civil servant rank structure.
In case the agency has not been approved for the job position and civil servant rank structure, it shall implement the salary fund and regular operating expenses on the basis of the payroll assigned or temporarily assigned by competent authorities and must be adjusted after the job position project is approved.
In case of establishing more organizations, being assigned new tasks or staff changes due to the arrangement of the apparatus according to the approval of competent authorities, the number of staff to be used as a basis for implementing the salary fund and regular operating expenses shall be implemented according to the decision of the competent authority.
Regular specialized nghiệp vụ expenses that at the time of allocation and assignment of the annual state budget estimate have detailed estimates according to the workload and have policies, regimes, standards, and spending norms issued by competent state agencies, and are summarized by the level I estimating unit in the estimate allocation and assignment plan.
The commune-level People's Committee shall base on the provisions of Clause 1 above to determine the scope of administrative management funds assigned to implement autonomy regimes to commune-level agencies according to the provisions of this Decree, in accordance with the local reality.
