Supplementing allowances for concurrent positions for accountants, chief accountants and treasurers of grassroots trade unions is the content of Decision 7201/QD-TLĐ dated May 18, 2023.
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| Supplementing allowances for concurrently holding positions with accountants, chief accountants and treasurers of trade unions at higher levels. (Source: TVPL) |
The Vietnam General Confederation of Labor issued Decision 7201/QD-TLĐ dated May 18, 2023 amending Decision 4290/QD-TLĐ dated March 1, 2023 on revenue, expenditure, and financial management of grassroots trade unions; Decision 4301/QD-TLĐ dated March 4, 2022 on the organization of the trade union financial management apparatus.
1. Supplementing allowances for concurrently holding positions with accountants, chief accountants and treasurers of trade unions at higher levels of the grassroots level
Accordingly, in Decision 7201/QD-TLĐ dated May 18, 2023, Article 8 was added to Decision 4301/QD-TLĐ dated March 4, 2022 on the allowance regime for concurrently holding accounting duties, the positions of chief accountant and treasurer of the grassroots trade union:
- If the trade union at the level directly above the grassroots level does not have a full-time staff member or the trade union career unit does not have a person who meets the conditions and standards prescribed by the General Confederation of Labor to arrange for the task of chief accountant, the provincial, municipal, central and equivalent trade union federations of labor shall arrange 01 trade union finance specialist at their level;
Or a full-time union official is the chief accountant of the union at the level directly above the affiliated unit to assign additional chief accountant duties in a unit that does not have a qualified person according to regulations, but one person is assigned additional chief accountant duties in no more than 03 units.
These units are responsible for paying responsibility allowances to part-time chief accountants every month, with a coefficient of 1.0 of the basic salary.
- In case the provincial or municipal labor federation, central industry trade union and equivalent do not have qualified personnel to assign additional chief accountant duties to units in need, then:
The union at the level directly above that facility shall assign union members of the unit who meet the conditions and standards to perform the duties of chief accountant and pay a responsibility allowance to the concurrent chief accountant every month, with a coefficient of 1.0 of the basic salary.
- If the direct superior trade union does not have a full-time trade union officer to assign the treasurer's duties to meet the standards and requirements for financial management according to regulations, then:
Assign union members of the unit who meet the conditions and standards to work as treasurers and pay monthly allowances for treasurer responsibilities, coefficient 0.5 of the basic salary.
2. Allowance regime for the position of chief accountant in charge of the finance department, responsibility allowance for chief accountant, and person performing the duties of chief accountant of the trade union at the level directly above the grassroots level
Allowance regime for the position of chief accountant in charge of the finance department, responsibility allowance for chief accountant, and person performing the duties of chief accountant of the direct superior trade union according to Article 9 of Decision 4301/QD-TLĐ dated March 4, 2022 (amended in Decision 7201/QD-TLĐ dated May 18, 2023) as follows:
- Head of Finance Department, Head of Accounting Department, Accounting Manager act as chief accountant in units with separate financial management apparatus;
Full-time union officials assigned to work as Chief Accountants at the directly superior union accounting unit of the grassroots level that has been assigned to collect union fees and manage grassroots union finances, in addition to position allowances (if any), are entitled to a responsibility allowance for performing the duties of Chief Accountant of 0.2 compared to the basic salary.
- The person in charge of accounting, the person assigned to be the chief accountant is a full-time union officer in the remaining units, in addition to the position allowance (if any), is entitled to a responsibility allowance for the chief accountant's duties of 0.1 compared to the basic salary.
- When an officer stops working as chief accountant, he/she will not receive responsibility allowance from the following month.
See also Decision 7201/QD-TLĐ effective from January 1, 2023.
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