Thông tư 34/2025/TT-BTC sửa đổi Thông tư 07/2025/TT-BTC hướng dẫn việc xác định nguồn kinh phí và việc lập dự toán, quản lý, sử dụng và quyết toán kinh phí thực hiện chính sách quy định tại Nghị định 178/2024/NĐ-CP về chính sách, chế độ đối với cán bộ, công chức, viên chức, người lao động và lực lượng vũ trang trong thực hiện sắp xếp tổ chức bộ máy của hệ thống chính trị do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON AMENDMENTS TO SOME ARTICLES OF CIRCULAR NO. 07/2025/TT-BTC DATED JANUARY 24, 2025 OF THE MINISTRY OF FINANCE ON GUIDANCE ON IDENTIFYING FUNDING SOURCES AND PREPARING BUDGET ESTIMATES, MANAGING, USING, AND FINALIZING FUNDS FOR THE IMPLEMENTATION OF POLICIES STIPULATED IN DECREE NO. 178/2024/ND-CP DATED DECEMBER 31, 2024, OF THE GOVERNMENT ON POLICIES AND REGIMES APPLICABLE TO OFFICIALS, PUBLIC EMPLOYEES, EMPLOYEES, AND ARMED FORCES IN THE RESTRUCTURING OF THE ORGANIZATIONAL APPARATUS OF THE POLITICAL SYSTEM

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on amendments to Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Penalties for Administrative Violations dated November 29, 2024;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

Pursuant to Decree No. 178/2024/ND-CP dated December 31, 2024 of the Government on benefits and policies for officials, public employees, employees, and armed forces in restructuring of organizational apparatus of the political system;

Pursuant to Decree No. 67/2025/ND-CP dated March 15, 2025 of the Government amending Decree No. 178/2024/ND-CP dated December 31, 2024 of the Government on benefits and policies for officials, public employees, employees, and armed forces in restructuring of administrative apparatus of the political system;

At the request of the head of Department of Finance – Economy;

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Article 1. Amendments to some articles of Circular No. 07/2025/TT-BTC dated January 24, 2025 of the Ministry of Finance on guidance on identifying funding sources and preparing budget estimates, managing, using, and finalizing funds for the implementation of policies stipulated in Decree No. 178/2024/ND-CP dated December 31, 2024, of the Government on policies and regimes applicable to officials, public employees, employees, and armed forces in the restructuring of the organizational apparatus of the political system

1. Amendments to Article 1:

“Article 1. Scope and regulated entities

1. Scope:

This Circular provides for the identification of funding sources and the preparation of budget estimates, management, use, and finalization of funds for the implementation of the policies stipulated in Decree No. 178/2024/ND-CP dated December 31, 2024, of the Government, on policies and regimes applicable to officials, public employees, employees, and armed forces in the restructuring of the organizational apparatus of the political system (hereinafter referred to as Decree No. 178/2024/ND-CP), and Decree No. 67/2025/ND-CP dated March 15, 2025 of the Government amending Decree No. 178/2024/ND-CP dated December 31, 2024 of the Government on benefits and policies for officials, public employees, employees, and armed forces in restructuring of administrative apparatus of the political system (hereinafter referred to as Decree No. 67/2025/ND-CP).

2. Regulated entities: Agencies and units that have beneficiaries entitled to policies as prescribed in clause 2 Article 1 of Decree No. 67/2025/ND-CP.

3. In cases where agencies and units have operational funding sources under Resolutions, Decisions, and other documents issued by competent authorities: the funding for implementing the policies shall be sourced from the funding specified in such Resolutions, Decisions, and documents. In 2025, agencies and units shall proactively use the allocated budget estimates to promptly pay the policies and regimes to beneficiaries upon the allocation of additional funding by competent authorities.”

2. Amendments to some clauses of Article 2:

a) Amendments to point a clause 1 Article 2:

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b) Amendments to clause 2 Article 2:

“2. The State budget shall allocate funding to implement the remaining policies and regimes (other than those specified in clause 1 of this Article) under Article 7, Article 8, Article 9, Article 10, Article 12, and Article 15 of Decree No. 178/2024/ND-CP; clause 6, clause 8, clause 9, clause 10, clause 12, clause 13, clause 15 of Article 1 of Decree No. 67/2025/ND-CP as follows:

a) The central budget shall cover the funding for the following entities: officials, employees, and armed forces under the management of ministries, ministerial-level agencies, Governmental agencies, and other central agencies (hereinafter referred to as central agencies); persons working within the staffing quota and receiving salaries from the State budget of organizations whose tasks are assigned by the Communist Party of Vietnam and the State at the central level are directly affected by the implementation of the restructuring, consolidation, and merger of the organizational apparatus;

b) For officials; commune-level officials; and employees under or affiliated with units managed by local authorities; persons working within the staffing quota and receiving salaries from the State budget of organizations whose tasks are assigned by the Communist Party of Vietnam and the State at the provincial level are directly affected by the implementation of the restructuring, consolidation, and merger of the organizational apparatus: Funding for the implementation of the policies and regimes shall be consolidated into the local wage reform funding needs.”

3. Amendments to some clauses of Article 3:

a) Amendments to clause 1:

 “For public service providers that ensure recurrent and investment expenditures themselves (group 1), or ensure recurrent expenditures themselves (group 2) as prescribed by the Government: Funding for the implementation of the policies and regimes shall comply with clause 14 Article 1 of Decree No. 67/2025/ND-CP;”

b) Amendments to clause 4:

“4. The State budget shall allocate funding for implementing the policies and regimes for public service providers prescribed in clauses 1, 2 and 3 of this Article as follows:

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b) The State budget shall allocate funding for the implementation of the remaining policies and regimes (other than those prescribed in point a of this Clause) under Article 7, Article 8, Article 10, Article 12, and Article 15 of Decree No. 178/2024/ND-CP; clause 6, clause 7, clause 8, clause 10, clause 12, clause 13, clause 14 of Article 1 of Decree No. 67/2025/ND-CP as follows:

- The central budget shall cover the funding for officials and employees of public service providers under the management of ministries and central agencies (including public service providers that ensure recurrent expenditures themselves, and are commissioned by the State through service pricing, but the service prices do not fully account for all components necessary to address policies and regimes);

- For public employees and employees in public service providers managed by local authorities (including public service providers that ensure recurrent expenditures themselves, and are commissioned by the State through service pricing, but the service prices do not fully account for all components necessary to address policies and regimes): Funding for the implementation of the policies and regimes shall be consolidated into the local wage reform funding needs.”

4. Addition of clauses 6, 7, 8 and 9, Article 3:

 “6. In cases where units of group 1 and group 2 do not have sufficient funding to address policies and benefits, they are allowed to use funds allocated in accordance with regulations for public service providers (in the following order: Development Fund for public service activities, Income Supplement Fund, Reward Fund, and Welfare Fund) as well as the remaining salary reform funds of the unit, which are set aside from revenue generated from public service activities and other lawful income sources (including fee revenues retained as prescribed by law) to fulfill the policies and benefits.

7. In the case of the merger or consolidation of public service providers, the unit after the merger or consolidation is requested to develop a financial autonomy plan and submit it to the competent agency for review and approval in accordance with laws on the financial autonomy mechanism of public service providers.

For merged or consolidated units where one or more predecessor units were previously classified by the competent agency as units partially ensuring recurrent expenditures themselves (group 3) or units with regular expenditures funded by the State (group 4): During the period before the competent agency approves the financial autonomy plan, if there arises a need for funding to implement policies and regimes, and there is still insufficient funding to address these policies and regimes after using all prescribed funding sources, the unit shall report the funding needs and the shortfall to request state budget support for policy and regime employees and receiving salaries from the State budget as assigned by the competent agency. In the case that a unit is classified by the competent authority as a group 1 or group 2 unit, the unit shall refund the allocated funds that were previously supplemented to implement policies and regimes to the State budget.

8. After the reorganization of the organizational apparatus, if a public service provider changes its superior agency but does not change its name or functions and duties, it shall continue to operate under the financial autonomy plan approved by the competent authority until the end of the financial autonomy period as prescribed by the law on the financial autonomy mechanism for public service providers.

9. In cases where agencies or units with operating funds based on Resolutions, Decisions, and other documents of competent agencies are merged into public service providers, the state budget shall support funding to address policies and regimes for employees assigned by the competent agency before the merger or consolidation and the number of employees receiving salaries from the State budget as assigned by the competent agency (for group 3 and group 4 units receiving support for regular expenditures from the State budget).”

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a) Amendments to clause 1:

 “1. For officials, public employees, employees, and armed forces under the management of ministries, ministerial-level agencies, and central agencies, the central budget shall ensure the funding. The social insurance authority shall consolidate and report to the Ministry of Finance to transfer the funding into the social insurance fund using Form No. 01 attached to this Circular.”;

b) Amendments to clause 2:

 “2. For officials, public employees; commune-level officials and employees under or affiliated with units managed by local authorities: The funding for implementation shall be consolidated into the local wage reform funding needs. The social insurance authority shall consolidate and submit the data to the financial authority for the transfer of funds into the social insurance fund using Form No. 02 attached to this Circular.”;

6. Addition of clause 4 Article 5:

“ 4. The Ministries, central and local authorities are fully responsible for proposing, identifying beneficiaries, preparing budget estimates, managing, and using the allocated funds to ensure that payments are made to the correct beneficiaries in accordance with policies and regimes as prescribed in Decree No. 178/2024/ND-CP, Decree No. 67/2025/ND-CP of the Government, and the guiding documents of the Ministry of Home Affairs and the Ministry of Finance to prevent any losses, waste, corruption, and complaints.”

Article 2. Effect and implementation

1. This Circular comes into force from June 11, 2025.

2. In cases where the legislative documents cited in this Circular are amended or replaced by other legislative documents, the newer documents shall prevail.

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PP. MINISTER
DEPUTY MINISTER




Bui Van Khang