Accordingly, he made additional income expenditures according to internal spending regulations as follows:

The additional coefficient for all officers and employees is 0.1 (including rotated and retired employees), the rating coefficients are classified according to the results A and B, respectively, the rating coefficients A = 1, B = 0.8 are for officials present as of December 31, and for public employees who are rotated to work, retired, not graded at the unit, the coefficient = 1/2 of the coefficient of type A is because the collective agency meeting agreed to classify the coefficient based on the principle of public efficiency of employees who have been rotated and retired.

But when finalizing, the inspector requires his unit to pay the additional income for the employee who has rotated or retired in the year equal to the official grade A, which is the rating coefficient = 1, for the reason that the unit has no basis to classify the number of employees in rotation and retirement with a factor = 1/2 of the rating factor A.

Mr. Phuoc asked, is the way to spend extra income at the unit appropriate? Is the request of the inspector to pay more for rotated and retired officers equally with grade A officials present until December 31?

The Ministry of Finance responded to this issue as follows:

On June 21, 2021, the Government issued Decree No. 60/2021/ND-CP stipulating the financial autonomy mechanism of public non-business units, of which in Clause 1, Article 40 stipulates:

"1. For units that have been assigned the right to financial autonomy under the Government's Decree No. 43/2006/ND-CP dated April 25, 2006, stipulating the right to autonomy and self-responsibility for financial autonomy. performing tasks, organizing apparatus, payroll and finance for public non-business units, Decree No. 54/2016/ND-CP dated June 14, 2016 of the Government stipulating the autonomy mechanism of public science and technology organizations; Decree No. 141/2016/ND-CP dated October 10, 2016 of the Government stipulating the autonomy mechanism of public non-business units in the field of economic and other non-business services shall continue to be implemented according to the method of: financial autonomy project approved by the competent authority until the end of 2021".

In Decrees No. 43/2006/ND-CP, Decree No. 54/2016/ND-CP dated June 14, 2016, Decree No. 141/2016/ND-CP stipulates on the payment of additional income to employees for non-business units where all operating expenses are covered by the state budget (group 4), which are:

- Clause 2, Article 25 of Decree No. 43/2006/ND-CP stipulates: "2. The State encourages non-business units to increase revenue, save expenses, streamline staffing, to increase income for labor on the basis of completing assigned tasks, after fulfilling all obligations to the state budget.

Based on financial results, the amount of money saved; the unit's total income payment in the year is determined not to exceed 2 times the salary fund for ranks and positions prescribed by the State.

The payment of income to each employee in the unit is made according to the principle: Those who have high work efficiency, contribute more to the increase in revenue and save money are paid more. The head of the unit shall pay the additional income according to the internal spending regulations of the unit”.

- Point b, Clause 3, Article 15 of Decree No. 141/2016/ND-CP stipulates: "3. Using funds to save recurrent expenses...

b) The specific rate of deduction of funds as prescribed at Point a of this Clause and the use of funds shall be decided by the head of the unit according to the internal spending regulations and must be publicized in the unit. Expenditures from funds shall comply with the provisions of Point b, Clause 3, Article 12 of this Decree."

- Clause 3, Article 9 of Decree No. 54/2016/ND-CP stipulates: "...The specific appropriation and deduction levels of the Income Supplement Fund, the Bonus and Welfare Fund, and other funds shall be determined by the head of the application. The decision is made according to the internal spending regulations and must be disclosed in the unit”.

His question is unclear as there is no information about the non-business unit where he works in 2021 is being assigned financial autonomy under which decree. Therefore, it is suggested that you base on the field of non-business units of the unit, the provisions of Decree No. 60/2021/ND-CP; Decree No. 43/2006/ND-CP; Decree No. 141/2016/ND-CP; Decree No. 54/2016/ND-CP and related guiding documents to set up and pay additional income in accordance with current regulations.

Regarding the assessment and classification of cadres and civil servants (including rotated and retired officials), it is suggested that he should consult the Ministry of Home Affairs for specific guidance.