Accountants take part in additional jobs, can they receive allowances?

Fri, 08 Oct 2021 16:04:00  |  Print  |  Email   Share:

A reader with the email vothianhx@xx sent an email to the Lao Dong Newspaper’s Legal Consulting Office to ask: I am working as an accountant for the district Health Department, but recently I received the decision of the district People's Committee to concurrently be the accountant of the Center of district Agricultural Technical Service. So am I entitled to an allowance?

Lao Dong Newspaper’s Legal Consulting Office replied:

Article 16, Joint Circular No. 163/2013/TTLT-BTC-BNV guiding standards, conditions and procedures for appointment, re-appointment, arrangement, dismissal, replacement and job responsibility allowance classification for chief accountants, accountants in charge of accounting units in state audit, prescribes the job responsibility allowance for accountants as follows:

1. Persons appointed to be in charge of accounting at the units specified in Clause 1, Article 2 and Point a, Clause 2, Article 2 of this Joint Circular are entitled to a job responsibility allowance equivalent to 0.1 of the statutory base salary.

2. Persons appointed to be in charge of accounting in other units are entitled to a job responsibility allowance decided by competent authorities on the basis of applying the allowance prescribed in Clause 1 of this Article suitable with the operation of their units.

Article 2, Joint Circular No. 163/2013/TTLT-BTC-BNV stipulates:

1. State agencies, public sector entities, and state-budget-using units, including:

a) Agencies and organizations in charge of revenues and expenditures of state budgets at all levels;

b) Office of the National Assembly;

c) Office of the President;

d) People's Courts at all levels;

dd) People's Procuracy at all levels;

e) State audit;

g) People's armed units, including military courts and military procuracies;

h) The units managing the State's reserve funds, the reserve funds of all branches and levels (hereinafter referred to as the State reserve units); other State financial funds;

i) Ministries, ministerial-level agencies, agencies under the Government and units directly under the People's Councils at all levels, including level II and III accounting units under the People's Councils at all levels; People's Committees at all levels, including level II and III accounting units directly under the People's Committees at all levels;

k) Political organizations, socio-political organizations, socio-professional organizations, social organizations, state-budget-using socio-professional organizations;

l) Public sector units fully or partially funded by the state budget;

m) National asset management organization;

n) Investment project management board funded by the state budget;

o) Associations, Unions, General Associations and other organizations are partially supported by the state budget for their operation.

2. Public sector units and organizations that do not use state budget funds include:

a) Public sector units with self-balance in revenue and expenditure;

Based on the above provisions, you will know if you are entitled to the allowance.

Legal advice

Please call the free hotline for legal advice 19008088 - or call the hotline: 0979310518; 0961360559 to get a quick, timely answer or email us: tuvanphapluat@laodong.com.vn or go to 6 Pham Van Bach, Hanoi and 198 Nguyen Thi Minh Khai, Ward 6, District 3, HCMC for Lawyers consult directly on Tuesdays and Fridays every week.

The category is made with the support of YouMe Law Firm.

By: Online Nam Duong (Labor Newspaper)/ Translator: Viet Nguyen-Bizic

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