Sharing on the Ministry of Finance Information Portal, a reader in Thai Nguyen reflected: "I am currently a teacher under contract Decree No. 111/2022/ND-CP (Decree 111) contract for a number of types of jobs in administrative agencies and public non-business units.
As far as I know, I am eligible for bonuses according to Decree No. 73/2024/ND-CP (Decree 73).
However, according to Circular No. 62/2024/TT-BTC of the Ministry of Finance, contracts according to Decree 111 are not subject to statistical payment of bonus funds. Therefore, when implementing budget allocation, my school is only allocated 10% of the total salary fund of full-time teachers as bonus funds and the school only distributes bonuses to full-time teachers on the grounds that full-time teachers under Decree 111 do not have bonus funds.
Now I wonder if the school's determination that the bonus fund is to be used to pay bonuses to full-time teachers is correct or wrong? If the school has misunderstood, can contract teachers under Decree 111 like me share this bonus fund?".
Citizens expressed that currently there are only a few days left until the deadline for spending on that type of bonus, citizens hope the Ministry of Finance will respond soon.
Regarding this content, the Ministry of Finance said as follows:
According to the provisions of point d, clause 1, Article 2 of Decree No. 73/2024/ND-CP dated June 30, 2024 of the Government stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces, the subjects of application of this Decree include:
People doing jobs under the labor contract regime specified in Decree No. 111/2022/ND-CP dated December 30, 2022 of the Government on contracts for a number of types of jobs in administrative agencies and public non-business units are subject to the case of being applied or having agreement in labor contracts applying salary classification according to Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on salary regimes for cadres, civil servants, public employees and armed forces".
At point c, clause 1, Article 2 of Circular No. 62/2024/TT-BTC dated August 20, 2024 of the Ministry of Finance, regulations on determining the subjects of cadres, civil servants, public employees, armed forces and employees who are subject to the base salary and bonus regime according to Decree No. 73/2024/ND-CP are as follows:
Not summarizing the number of subjects who are employees under the contract regime as prescribed in point d, clause 1, Article 2 of Decree No. 73/2024/ND-CP; agencies and units allocated from the assigned state budget estimates and other legal revenue sources to pay these subjects according to the provisions of Article 12 of Decree No. 111/2022/ND-CP dated December 30, 2022 of the Government on contracts for a number of types of jobs in administrative agencies and public non-business units".
Based on the above regulations:
People working under the labor contract regime according to Decree No. 111/2022/ND-CP at schools in cases where it is applied or there is agreement in the labor contract applying salary ranking according to Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government are entitled to the bonus regime according to Decree No. 73/2024/ND-CP of the Government.
The source of funding for payment of bonuses to contract subjects is allocated from the assigned state budget estimates and other legal revenue sources of the unit.
The Ministry of Finance said that because the content of the reader's question relates to the allocation of expenditure estimates from the local budget to agencies and units in the area under the decision-making authority of the People's Council and People's Committee of Thai Nguyen province, it is proposed to forward the reader's question to the Department of Finance of Thai Nguyen province for specific answers.
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