On the Ministry of Finance Information Portal, citizens asked that the unit is a state management agency implementing the autonomous regime according to Decree No. 130/2005/ND-CP dated October 17, 2015 and Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government.
At the beginning of the year, the unit was assigned by the Provincial People's Committee to fund the salary fund for civil servants and employees according to the estimate (the source of funding is autonomous).
During the year, if an agency has retirees, quits work... leading to a surplus salary fund at the end of the year, will this surplus salary fund be counted as the unit's savings fund to supplement additional income expenditure, welfare expenditure... or not? Or do I have to pay the budget or move to the next year to continue paying the salary fund?
Responding to this issue on December 23, the Ministry of Finance said that Clause 1, Article 6 of Decree No. 130/2005/ND-CP dated October 17, 2005 stipulates the regime of autonomy and self-responsibility for the use of staff and administrative management funds for state agencies (amended and supplemented in Clause 4, Article 1 of Decree No. 117/2013/ND-CP dated October 7, 2013) as follows:
The administrative management budget assigned to agencies implementing the autonomous and responsible regime is determined and assigned annually, including:
The salary fund is calculated according to the number of positions assigned by competent authorities based on job positions and civil servant ranks.
Regular operating expenditure contracts are based on the number of positions assigned by competent authorities based on job positions and the structure of civil servant ranks and the current state budget allocation norms.
Regular expenditures for procurement and repair (except for procurement and repair according to the project).
Regular special professional expenses have determined the workload and according to the standards and norms prescribed by competent authorities.
Clause 1, Article 8 of this Decree stipulates:
At the end of the budget year, after completing assigned tasks, if the agency implementing the autonomous regime has an actual expenditure lower than the estimate assigned for the autonomy regime implementation, this difference will be determined as savings; for specific professional activities that have been allocated funds to implement the autonomy regime, if it does not perform the assigned tasks, or does not fully perform the work, it will not be determined as savings and must pay the state budget for the non-performing funds....
Scope of savings use:
Adding income to officials and civil servants...
Reward expenditure: Periodic or ad hoc rewards for collectives and individuals based on work results and contributions outside the reward regime according to current regulations of the Law on Emulation and Commendation.
Spending on collective welfare activities for cadres and civil servants; provide emergency allowances for cadres and civil servants, including those who retire or retire at a loss of strength; and pay for employees in the payroll when streamlining the payroll.
Establish a reserve fund to stabilize income for cadres and civil servants...
At point 3, Article 3 of Resolution 245/2025/QH15 dated November 13, 2025 of the National Assembly on the state budget estimate for 2026, it is stipulated that:
"spending on savings to support regular expenditure activities (salary and operating expenses according to the provisions of law) due to streamlining the payroll, reorganizing the apparatus to implement the 2-level local government model; allowing localities to use this savings fund to supplement salary reform sources of local budgets".
The Ministry of Finance recommends that readers base on the above regulations to advise on handling the unit's surplus salary fund due to people retiring, quitting work... to ensure compliance with the provisions of law.
