After the 7th Session of the 15th National Assembly, the Ministry of Home Affairs received an official dispatch from the National Assembly Delegation of Quang Binh province.
Accordingly, voters of Quang Binh province reflected that state accounting is an extremely important field of activity but also very difficult and complicated; especially for positions such as chief accountant or accounting manager, in addition to directly managing and handling accounting work, they must also bear great responsibility before the law for the accounting activities of agencies, units and enterprises.
However, Articles 10 and 11 of Circular 04/2018/TT-BNV of the Ministry of Home Affairs guiding the authority, procedures for appointment, reappointment, dismissal, replacement and job responsibility allowance of chief accountants and accountants in charge of accounting units in the field of state accounting stipulate that the monthly job responsibility allowance of chief accountants and accountants in charge is still too low, especially in the current socio-economic conditions.
The person appointed as chief accountant shall receive a monthly job responsibility allowance equal to 0.2 of the basic salary; the person appointed as accounting manager shall receive a monthly job responsibility allowance equal to 0.1 of the basic salary.
Based on the above reality, voters of Quang Binh province request the Ministry of Home Affairs to coordinate with the Ministry of Finance to consider raising the responsibility allowance level of the positions of chief accountant and accountant in charge to suit the nature, workload, responsibilities and current socio-economic situation; at the same time, promptly report to the Government to amend the provisions in Circular 04/2018/TT-BNV.
On this issue, the Ministry of Home Affairs has responded to the petition of voters in Quang Binh province.
Currently, the responsibility allowance regime is regulated in Circular 05/2004/TT-BNV, accordingly there are 4 levels, specifically: Level 1 applies coefficient 0.5; level 2 applies coefficient 0.3; level 3 applies coefficient 0.2 and level 4 applies coefficient 0.1.
Based on the duties, tasks and nature of the work, the Circular also stipulates specific groups of subjects to whom the corresponding responsibility allowance level is applied.
During the process of developing Circular 04/2018/TT-BNV, the Ministry of Home Affairs closely coordinated with the Ministry of Finance to prescribe the level of job responsibility allowance applicable to chief accountants and accounting managers on the basis of ensuring similarity with groups of subjects with the same nature based on the specific work as prescribed in Circular 05/2004/TT-BNV.
Accordingly, the chief accountant's job responsibility allowance applies level 3 (coefficient 0.2) and the accounting manager's job responsibility allowance applies level 4 (coefficient 0.1).
In addition, if the person appointed as chief accountant or accounting manager is a civil servant or leader of the accounting unit, he/she shall receive both position allowance and job responsibility allowance at the same time.
The Ministry of Home Affairs has noted the opinions of voters of Quang Binh province to coordinate with the Ministry of Finance and relevant agencies when reporting to competent authorities to amend the overall regulations on wages and allowances according to Resolution 27-NQ/TW in 2018.
