On the Ministry of Finance's Information Portal, a reader asked: I am currently working at a group 3 public service unit (also ensuring a part of regular expenses) according to Decree 60/2025/ND-CP, the unit's revenue includes career revenue and tour fee collection.
In the past, my unit has had 2 cases of employees (according to Decree 111/2022/ND-CP dated December 30, 2022) quitting their jobs to enjoy the regime according to Decree 178/2024/ND-CP and being approved by the financial institution with the payment budget prescribed in Point b, Clause 2, Article 3 of Circular No. 07/2025/TT-BTC dated January 24, 2025".
For those who are outside the limit for the number of people working with salaries from the state budget assigned by competent authorities, people working under labor contracts:
Agencies and units will arrange from the assigned state budget estimates, revenue from career activities and other legal sources to pay to the subjects".
So according to the provisions of Clause 2, Article 3 of Circular No. 07/2025/TT-BTC above, can my unit use the remaining fee collection to pay the regime to 02 above-mentioned employees? ".
Regarding people's concerns, the Ministry of Finance responded as follows:
According to the provisions of Point b, Clause 2, Article 3 of Circular No. 07/2025/TT-BTC, it is stipulated that:
For those who are outside the number of people receiving salaries from the state budget assigned by competent authorities, those working under labor contracts: Agencies and units shall arrange themselves from the assigned state budget estimates, revenue from career activities and other legal sources to pay to the subjects.
According to Article 15 of Decree No. 60/2021/ND-CP, the financial resources of public service units in group 3 include state budget sources, career revenue, retained fee revenue and other revenue sources.
Based on the above regulations, the unit is allowed to use the annual state budget estimate, career revenue, fee revenue left and other revenue sources to pay the regime to employees.
