On the Ministry of Finance's Electronic Information Portal, a reader reflected that this unit belongs to group 3, currently having 35 public employees receiving salaries from career revenue and 95 public employees receiving salaries from revenue left over according to regulations.
Readers said that, based on Decree No. 73/2024/ND-CP of the Government stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces; along with Circular No. 62/2024/TT-BTC of the Ministry of Finance guiding the determination of needs, sources and methods of spending to implement the base salary and bonus regime according to Decree No. 73/2024/ND-CP and adjusting monthly allowances for commune cadres who have quit their jobs according to Decree No. 75/2024/ND-CP, the unit faces difficulties in determining the source of funding for bonus payment.
According to Clause 2, Article 2 of Decree No. 73/2024/ND-CP, salaried people specified in points a, b, c, d, d, e, g and h of Clause 1 of this Article (excluding subjects entitled to allowances and living expenses) are subject to the bonus regime.
In addition, point b, clause 3, Article 3 of Circular No. 62/2024/TT-BTC stipulates the scope of use of revenue left under the regime to implement bonus payments for public non-business units of group 3 and group 4.
Clause 5, Article 3 of this Circular also stipulates that the central budget supports the need for funding to implement the base salary and bonus regime after units have balanced the funding sources according to regulations but have not yet met the needs.
However, in reality, the state budget currently only allocates funds to implement the bonus regime for civil servants receiving salaries from career revenue sources.
While not providing funding for civil servants to receive salaries from the revenue left behind. At the same time, so far the unit has not created a source for salary reform, so there is no source to pay bonuses to this group of subjects.
From the above reality, the unit requests the Ministry of Finance to specifically guide two contents:
First, the non-allocation of bonus funds to public employees receiving salaries from revenue is based on which provisions of current law.
Second, in cases where the state budget does not support funding and the unit does not have a source of salary reform, civil servants receiving salaries from revenue sources are allowed to pay bonuses according to the provisions of Decree No. 73/2024/ND-CP.
Answering this question, the Ministry of Finance said that point c, clause 1, Article 2 of Decree No. 73/2024/ND-CP stipulates that the subjects applying the bonus regime are:
Officials in public non-business units according to the provisions of the Law on Public Employees 2010 (amended and supplemented in the Law amending and supplementing a number of articles of the Law on Cadres and Civil Servants and the Law on Public Employees 2019).
According to the Ministry of Finance, current regulations do not distinguish between civil servants receiving salaries from career revenue or from fee revenue left when determining the beneficiaries of the bonus regime.
The implementation of the bonus regime is applied according to Article 4 of Decree No. 73/2024/ND-CP.
The funding needs and funding sources for implementing this regime are determined according to Article 5 of Decree No. 73/2024/ND-CP and Clause 2, Article 2 of Circular No. 62/2024/TT-BTC.
