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

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