Regulations on funding sources for implementing Decree 178

The Lao Dong Newspaper Legal Consulting Office replied:

Article 16 of Decree 178/2024/ND-CP stipulates the funding sources as follows:

1. For cadres, civil servants; cadres, civil servants at the commune level; armed forces and workers (except for workers in public service units): Funding for resolving policies and regimes is provided by the state budget.

2. For civil servants and employees in public service units:

a) For public service units that self-insure regular expenditures and investment expenditures; Public service units that self-insure regular expenditures: Funding for settling policies and regimes from the unit's revenue from operational activities and other legal revenue sources.

b) For public service units with a part of regular expenditure guaranteed by the state budget: Funding for policy and regimes from the unit's revenue from public service activities, state budget sources and other legal sources. The state budget will allocate funds for resolving policies and regimes based on the number of employees receiving salaries from the state budget assigned by competent authorities.

c) For public service units with regular expenditures guaranteed by the state budget: Funding for resolving policies and regimes is provided by the state budget.

3. For agencies, organizations and units after the merger and consolidation to conduct training and fostering to improve professional qualifications and skills, suitable for the job position of cadres, civil servants and public employees: In addition to the training and fostering budget for cadres, civil servants and public employees that has been allocated annually according to regulations, additional training and fostering funds equal to 5% of the total basic salary fund (excluding allowances) will be granted in the first year of implementing the organizational arrangement.

4. The state budget ensures that all expenses equivalent to the amount of social insurance contributions to the pension and death insurance fund for the period of early retirement of cadres, civil servants, public employees and workers within the prescribed period from 05 years to retirement age are not deducted from the pension rate.

Thus, the funding source for implementing Decree 178/2024/ND-CP is regulated as above.