Ms. Phuc asked, while there is no circular guiding Decree No. 60/2021/ND-CP, in order to timely support officials and employees, can her company temporarily deduct (or pay directly) in advance from self-funding to support major holidays for officials and employees? Or does she have to wait until the end of the financial year to determine savings and deduct funds to pay for the holidays that have passed in the year?

According to the provisions of Decree No. 60/2021/ND-CP, are non-business units fully covered by the state budget required to set up an income supplementary fund and a welfare fund?

The Ministry of Finance responded to this issue as follows:

On September 16, 2022, the Ministry of Finance issued Circular No. 56/2022/TT-BTC guiding a number of contents on the financial autonomy mechanism of public non-business units; handle assets and finance upon reorganization or dissolution of public non-business units.

In which, Clause 3, Article 10 stipulates temporary spending of additional income, welfare and reward expenses.

At the same time, Chapter VII also clearly stipulates the transitional provisions, implementation effect and organization of implementation.