(Chinhphu.vn) - The payment of income increases for officials, public servants and employees of the Project Management Unit to be used from the Income Supplement Fund as stipulated in Clause 2, Article 19 of the Circular No. 72/2017 / TT-BTC July 17, 2017 of the Ministry of Finance.

Ms. Le Thi Be Diem works at the Management Unit of Construction Investment Projects in Go Quao District, Kien Giang Province. In the past, when her unit implemented the Circular No. 05/2014 / TT-BTC on January 6, 2014, the additional income payment is calculated as follows:

Every year, after covering expenses, paying taxes and other payments as prescribed, the difference of revenue is greater than that of the Management Unit, which is used in the following order:

- Deduction for setting up a non-business activity development fund: 10%.

- Paying additional income to employees.

- Appropriation of the income stabilization reserve fund.

- Excerpts from the reward and welfare fund.

Currently her unit follows the Circular No. 72/2017 / TT-BTC on management and use of revenue from project management activities of the Group II Management Unit. Accordingly, additional income is included in "salaries and wages" not included in the year-end fund.

-Case 2: Every year after covering the costs, paying taxes and other payments as prescribed, the revenue difference is greater than the regular expenditure. The management unit is used in the order: Management unitwill set up types of funds according to the Circular No. 72/2017 / TT-BTC. Then the rest will pay additional income to workers.

Ms. Diem would like to ask, which management unit will follow the above case?

The content of additional income is stipulated in Clause 2, Article 18 of the Circular No. 72/2017 / TT-BTC regulating on the management and use of revenues from project management activities of investors and departments managing projects using State budget capital:

“The State encourages project management units to increase revenue and expenditure, implement streamlining, increase income for workers on the basis of fulfilling their assigned tasks, after fully implementing the obligations. service with the state budget; Depending on the results of financial activities during the year, the project management unit shall decide on the total amount of payment of additional income in the year to workers not exceeding 3 times of the salary, grade, position and auxiliary funds. to grant salaries to officials, public servants and employees prescribed by the State. "

The use of financial results in the year is stipulated in Article 19 of the Circular 72/2017 / TT-BTC dated July 17, 2017 of the Ministry of Finance, specifically as follows:

“Every year after covering expenses, paying taxes and other payments according to regulations, the revenue difference is larger than regular expenditures (if any), the project management unit is used in the following order:

1. Set up a minimum of 25% to set up a career development fund.

2. Deductions for setting up additional income funds: Up to 3 times of the salary, grade and position salary funds and wage allowances for officials, public employees and officials prescribed by the State.

3. Bonus and welfare fund. The deduction level for these two funds shall not exceed 3 months' average salary and remuneration performed in the year.

4. The difference in revenue is bigger than the remaining expenditure (if any) after setting up funds according to regulations to be added to the career development fund.

At Point b, Clause 2, Article 20 of the Circular No. 72/2017 / TT-BTC regulating the use of income supplementary fund: "Additional expenses for employees in the year and provision for additional income for workers next year in case the income is reduced ”.

Thus, the payment of income increases for officials, civil servants and employees of the Project Management Unit to be used from the Income Supplement Fund as stipulated in Clause 2, Article 19 of the Circular No. 72/2017 / TT -BTC on July 17, 2017 of the Ministry of Finance.