There will be new guidance on determining funding sources for implementing the staff streamlining policy.

The Ministry of Finance is seeking comments on the draft Circular guiding the determination of funding sources and the preparation of estimates, management, use and settlement of funding for implementing the policy of streamlining payroll as prescribed in Decree 154.

Staff working at the Public Administration Service Center of Dong Da Ward, Hanoi . (Photo: THE DAI)

The Ministry of Finance has drafted a Circular on guidance on determining funding sources and making estimates, managing, using and settling funds to implement the policy of streamlining payroll (hereinafter referred to as the draft Circular).

This document has 6 articles and is being consulted by the public on the Government Electronic Information Portal.

Draft Circular regulating the determination of funding sources and the preparation of estimates, management, use and settlement of funding for implementing the policy of streamlining payroll as prescribed in Decree No. 154/2025/ND-CP dated June 15, 2025 of the Government regulating payroll streamlining (hereinafter referred to as Decree No. 154/2025/ND-CP).

The subjects of application are agencies and units that are subject to the policy of streamlining payroll according to the provisions of Article 2 of Decree No. 154/2025/ND-CP.

Three guidelines on funding sources for implementing the policy of streamlining payroll

The draft Circular has developed three guidelines on funding sources for implementing the staff streamlining policy for different target groups.

Firstly , Article 2 of the draft Circular provides guidance on funding sources for implementing the policy of streamlining payroll for cadres, civil servants, people working under indefinite-term labor contracts performing support and service work in administrative agencies, and part-time workers at the commune, village, and residential group levels in Clauses 1, 3, 4, and 5, Article 2 of Decree No. 154/2025/ND-CP.

Accordingly, agencies and units use the annual regular expenditure budget estimate (in addition to the state budget allocated to implement the staff streamlining policy prescribed in Clause 2 of this Article) to pay for the following regimes:

- One-time allowance equal to 3 months of current salary as prescribed in Point a, Clause 1, Article 7, Point a, Clause 1 and Point c, Clause 2, Article 8 of Decree No. 154/2025/ND-CP;

- Continue to pay the full current salary and social insurance, health insurance, unemployment insurance (if eligible for unemployment insurance) during the vocational training period and subsidize the vocational training fee for the subject as prescribed in Point a and Point b, Clause 2, Article 8, Decree No. 154/2025/ND-CP.

The state budget allocates funds to implement the remaining regimes (other than the regime in Clause 1 of this Article) in Articles 6, 7, 8, 9, and 10 of Decree No. 154/2025/ND-CP according to the following principles:

- For cadres, civil servants, and contract workers who are subject to the same regimes and policies as civil servants according to the Government's regulations, and workers under indefinite-term labor contracts performing support and service work in administrative agencies according to the provisions of law belonging to or directly under ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as ministries and central agencies), the central budget shall ensure allocation in the annual budget estimates assigned to ministries and central agencies;

- For cadres, civil servants, and contract workers who are subject to the same policies and regimes as civil servants according to Government regulations, workers under indefinite-term labor contracts performing support and service work in administrative agencies, and non-professional workers at the commune, village, and residential group levels belonging to or directly under units managed by the locality, the budget for implementing policies and regimes is included in the locality's salary reform needs.

Second , Article 3 of the draft Circular provides guidance on funding sources to resolve the policy of streamlining payroll for civil servants and employees working under indefinite-term labor contracts in public service units in Clauses 1, 2 and 3, Article 2 of Decree 154/2025/ND-CP.

For public service units that self-insure regular and investment expenses (group 1); public service units that self-insure regular expenses (group 2) according to Government regulations: Funds for implementing staff streamlining policies are taken from the unit's revenue from public service activities according to regulations in Point a, Clause 2 and Point b, Clause 3, Article 11 of Decree No. 154/2025/ND-CP.

In case group 1 and group 2 units do not have enough funds to resolve policies and regimes, they can use funds allocated according to regulations of public service units (in order: Career development fund, Income supplement fund, Reward fund and Welfare fund) and the remaining salary reform fund of the unit is allocated from career activity revenue and other legal revenue sources (including fee revenue retained according to regulations) to resolve policies and regimes.

For public service units that partially self-insure regular expenses (group 3) and public service units whose regular expenses are guaranteed by the state budget (group 4):

The unit uses the annual state budget estimate to support regular expenditures (in addition to the state budget allocated to implement the policy of streamlining payroll as prescribed in Point b of this Clause) and the public service revenue as prescribed in Point b Clause 2 and Point b Clause 3 Article 11 of Decree No. 154/2025/ND-CP to pay for the following regimes:

- One-time allowance equal to 3 months of current salary as prescribed in Point a, Clause 1, Article 7, Point a, Clause 1 and Point c, Clause 2, Article 8 of Decree No. 154/2025/ND-CP;

- Continue to pay the full current salary and social insurance, health insurance, unemployment insurance (if eligible for unemployment insurance) during the vocational training period and subsidize the vocational training fee for the subject as prescribed in Point a and Point b, Clause 2, Article 8, Decree No. 154/2025/ND-CP;

The state budget allocates funds to implement the remaining regimes (other than the regime at Point a of this Clause) in Articles 6, 7, and 8 of Decree No. 154/2025/ND-CP according to the following principles:

- For civil servants in public service units belonging to or directly under ministries and central agencies, the central budget is guaranteed and arranged in the annual budget estimates of public service units;

- For civil servants in public service units under or directly under local management units, the budget for implementing regimes and policies is included in the local salary reform needs;

For employees working under labor contracts, the budget for implementing the policy of streamlining payroll is taken from the state budget to support regular expenditures assigned annually and the career revenue as prescribed in Point b, Clause 3, Article 11 of Decree No. 154/2025/ND-CP.

Third , Article 4 of the draft Circular guides the funding source for implementing the policy of streamlining payroll for other cases.

Source of funding for implementing the policy of streamlining the payroll for cadres, civil servants, public employees and those working under labor contracts in agencies, organizations and units with operating funding sources according to resolutions, decisions and other documents of competent authorities: From operating funding sources according to regulations in resolutions, decisions and other documents of competent authorities (if any). Particularly for 2025, while waiting for competent authorities to supplement funding and adjust the budget; agencies and units proactively use the assigned budget sources to promptly pay regimes and policies to the subjects.

The funding source for implementing the policy of streamlining payroll for the subjects specified in Clauses 1, 2, 3 and 4, Article 17 of Decree No. 154/2025/ND-CP shall be implemented according to the provisions in Clauses 5, 6 and 7, Article 11 of Decree No. 154/2025/ND-CP.

Budgeting, allocating, using and settling funds

The draft Circular also guides the preparation of estimates, allocation, use and settlement of state budget funds to implement the policy of streamlining payroll in accordance with the provisions of the State Budget Law and documents guiding the Law, with the addition of the following provisions.

First of all , regarding the state budget estimate for implementing the policy of streamlining payroll:

For ministries and central agencies: Annually, based on the implementation of the staff streamlining policy (including the number of staff streamlining subjects and the amount of allowance for each staff streamlining subject, prepared by the head of the agency, organization, or unit directly managing the staff streamlining subject and approved by the competent authority as prescribed in Clause 3, Article 12 of Decree No. 154/2025/ND-CP); the plan to implement staff streamlining in the following year as prescribed in Clause 2, Article 12 of Decree No. 154/2025/ND-CP, direct the affiliated financial planning department to develop a budget estimate for implementing the staff streamlining policy to synthesize and submit to the competent authority for arrangement and assignment of the budget estimate for staff streamlining in the annual budget estimates of ministries and central agencies;

For localities: Based on the implementation of the staff streamlining policy (including the number of staff streamlining subjects and the amount of allowance for each staff streamlining subject prepared by the head of the agency, organization, or unit directly managing the staff streamlining subject and approved by the competent authority as prescribed in Clause 3, Article 12 of Decree No. 154/2025/ND-CP), the plan to implement staff streamlining in the following year as prescribed in Clause 2, Article 12 of Decree No. 154/2025/ND-CP, localities shall direct the Department of Finance to develop a budget estimate for implementing the staff streamlining policy to be incorporated into the need to implement salary reform in the locality's annual budget.

The draft Circular also guides the allocation and use of state budget funds to implement the policy of streamlining payroll in accordance with the provisions of the State Budget Law and documents guiding the Law.

Specifically, for ministries and central agencies: State budget funds allocated to implement the policy of streamlining payroll are allocated to non-autonomous funding sources of budget-using units.

Based on the list of staff reduction approved by competent authorities, ministries and central agencies shall pay benefits and policies to staff reduction subjects according to regulations.

As for localities: Based on the list of staff reduction approved by competent authorities; local agencies and units shall pay benefits and policies to staff reduction subjects according to regulations.

Ministries and agencies at the central and local levels are fully responsible for managing and using funds to implement the policy of streamlining the payroll to ensure the correct subjects, policies and regimes according to regulations. In case ministries and agencies at the central and local levels implement the payroll streamlining in violation of regulations, they shall recover and submit to the budget the funds for implementing the payroll streamlining, revoke the decisions on payroll streamlining and arrange for those who are not subject to payroll streamlining to return to work; at the same time, consider the responsibilities of relevant agencies, organizations, units and individuals and be responsible according to the provisions of law for the improper implementation of regulations on payroll streamlining.

Particularly for 2025, agencies and units shall base on the number of beneficiaries of regimes and policies paid by the state budget, the support level as prescribed in Decree No. 154/2025/ND-CP and the instructions on funding sources prescribed in this Circular to prepare budget estimates for implementing regimes and policies, send them to the financial agency at the same level for synthesis, and submit them to competent authorities to supplement the missing funds according to the provisions of the state budget law.

While waiting for competent authorities to supplement funding, agencies and units proactively use assigned budget sources to promptly pay benefits and policies to beneficiaries.

The draft also clearly states that the budget for implementing the policy of streamlining payroll is aggregated into the annual financial statements and settlement reports of agencies and units according to the provisions of the State Budget Law, the Accounting Law and guiding documents.

Decree No. 154/2025/ND-CP regulating staff streamlining takes effect from June 16, 2025, replacing Decree No. 29/2023/ND-CP. The regimes and policies prescribed in Decree 154 are applicable until December 31, 2030.

BANK ANH

Source: https://nhandan.vn/se-huong-dan-moi-ve-determined-nguon-kinh-phi-thuc-hien-chinh-sach-tinh-gian-bien-che-post906007.html