Thông tư 152/2016/TT-BTC

CIRCULAR

MANAGEMENT AND ALLOCATION OF SUBSIDIES TO BASIC TRAINING AND UNDER-03-MONTH TRAINING COURSES

Pursuant to the Government’s Decree No.60/2003/ND-CP dated June 06, 2003 detailing and guiding implementation of the Law on State Budget;

Pursuant to the Decision No.46/2015/QD-TTg on policies on support for basic training and short-term training courses dated September 28, 2015 by the Prime Minister (hereinafter referred to as “Decision No.46/2015/QD-TTg);

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Implement the Decision No 1600/QD-TTg dated August 16, 2016 by the Prime Minister on approval for National Target Program for New Rural Development for the period of 2016 – 2020;

Implement the Decision No.1100/QD-TTg dated June 21, 2016 by the Prime Minister on approval for implementation of the Plan for Implementation of UN Convention on the Rights of persons with Disabilities;

At request of the Director of the Department of Finance for administrative and public services;

The Minister of Finance hereby issues this Circular stipulates regulations on management and allocation of subsidies for basic training and under-03-month training courses.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular specifies regulations on management and allocation of subsidies for basic and under-03-month training courses from public sector capital budget which is a part of the State budget.

2. This Circular does not apply to the following sources of finance:

a) Sponsorships, financial assistance and aids from domestic and overseas entities, except where a sponsor or sponsor’s authorized representative and the Ministry of Finance have yet to reach an agreement on allocation of such sources of finance;

b) Training subsidies for manual workers who are ethnics legally residing in the central highlands, mountainous area, severely disadvantaged areas and work for state-owned single-member limited liability companies specialized in agriculture, forestry and fisheries; Management Boards of specialized forests and protective forests; cooperatives and enterprises not owned by the State. Such training subsidies shall be managed and allocated in accordance with Circular No.52/2013/TT-BTC dated May 03, 2013 by the Ministry of Finance on guideline for assisting employees and organizations that hire ethnics who reside in mountainous or severely-disadvantaged areas under the Decision No.42/2012/QD-TTg dated October 08, 2012 by the Prime Minister and replacement, supplement or adjustment documents (if any).

c) Subsidies for provision of training courses in operation of steel ships and ships made of new materials whose total main engine capacity of at least 400 CV, fishing techniques and food preservation by applying new technology fisherman. Such subsidies shall be managed and allocated in accordance with the Government's Decree No.67/2014/ND-CP on fishery development policies dated July 07, 2014, Government's Decree No. 89/2015/ND-CP dated October 07, 2015 on amendment and supplement to a number of Articles of the Government's Decree No.67/2014/ND-CP Circular No.117/2014/TT-BTC dated August 21, 2014 by the Ministry of Finance guiding a number of Articles of the Decree No.67/2014/ND-CP and amended and supplemented documents (if any);

Article 2. Subject of application

1. Beneficiaries of training subsidies for basic and under-03-month training courses stipulated in Article 2 of the Decision No.46/2015/QD-TTg.

2. Entities participating in management and allocation of public sector capital budgets from the State budget for provision of basic and under-03-month training courses.

Article 3. Interpretation

For the purpose of this Circular, terms herein shall be construed as follows:

1. Unemployed women refers to a female worker who got a job in the past (whether or not under an employment contract, exclusivity agreement or self-employed within the commune) but now become unemployed and is seeking for a job, certified in the application for vocational training by the People’s Committee of the commune.

2. Worker receiving a training subsidy but becoming unemployed due to objective factors refers to a worker who completed a subsidized training course and got a job which is relevant to his/her major but now becomes unemployed. To be specific:

a) Workers who work for enterprises, organizations or employers under the employment contracts or exclusivity agreements which expired; or fulfilled their obligations to the employment contract or have the employment contract or exclusivity agreement terminated due to technology renovation, company acquisition, total/partial division, dissolution, Acts of God, conflagration or other occurrences;

b) Workers who worked without employment contracts for enterprises, organizations or employers and face redundancy due to technology renovation, company acquisition, total/partial division, dissolution, Acts of God, conflagration or other occurrences;

c) Self-employed workers in communes who no longer keep their jobs due to changes in production lines, Acts of God, conflagration or other events;

3. Actual school day on which meals are subsidized refers to a school day when a trainee attends whole classes as specified in the training schedule.

Article 4. Requirements for grant of training subsidy

1. People who are in the working age (15-55 years of age for female and 15-60 years of age for male) would like to take vocational training courses; in case of apprenticeship, apprentices shall be at least 14 years old. The illiterate may join suitable training courses by mentoring which suitable with their health status.

2. Trainees have feasible self-employment plans certified by the People’s Committee of the commune or employer or enter into exclusivity agreements with other parties.

3. For rural workers: Workers who took up permanent residence in communes, wards or town directly work in agriculture or those have their agricultural land withdrawn.

4. For the disabled: A disability certificate or monthly allowance record is required.

5. For unemployed workers

a) For those working under employment contracts, one of the following documents is required: a resignation/layoff decision, a written notice of contract termination; expired /finished employment contract;

b) For those working without employment contracts: A certificate of employment issued by the employer is required;

c) For self-employed workers: A business registration certificate which remains valid or a certificate issued by the People’s Committees of the commune in case of absence of the business registration certificate is required.

6. For those receiving training subsidy: in addition to the documents mentioned in clause 5 hereof, a certificate of completion of the training course is required.

7. For those whose agricultural land is withdrawn: A decision on withdrawal of land in the period of subsidy as stipulated in Article 4 of the Decision No.63/2015/QD-TTg dated December 10, 2015 by the Prime Minister on assistance policies on vocational training and job search for workers whose land is withdrawn (hereinafter referred to as “Decision No.63/2015/QD-TTg).

Article 5. Sources of finance

It shall be funded from the central and local government budgets, enterprises, organizations and individuals and other lawful sources of finance.

1. Central government budget

a) The budget for National Target Program for New Rural Development shall be allocated for basic training and under-03-month training courses provided for rural workers and the disabled in urban areas where the local government is unable to finance;

b) Basic training and under-03-month training courses provided for urban women shall be funded from the regular budget of the Vietnamese Women’s Association.

2. Local government budget

a) Local governments shall allocate their budget for implementation of the assistance policies on basic training and under-03-month training courses under the Decision No.46/2015/QD-TTg;

b) A local government that is unable to fully fund basic training and under-03-month training courses shall proactively arrange capital and cooperate with central governments to assist in implementing assistance policies on basic training and under-03-month training courses under the Decision No.46/2015/QD-TTg;

c) In addition to direct sources for finance as mentioned above, local governments shall mobilize capital from regular training budget or other projects within the locality to provide basic training and under-03-month training courses for women, rural workers and the disabled.

3. Regulatory authorities shall mobilize sources of finance from international organizations, vocational training facilities; enterprises, individuals and the community for implement the assistance policy.

Article 6. Regulations on subsidy estimation, management, allocation and settlement

1. For subsidies from regular expenditure budget: the procedure for estimation, management, allocation and settlement shall conform to the Law on the State budget and other guidance.

2. For subsidies from the expenditure budget of the National Target Program for New Rural Development: relevant regulations of the Law on the State Budget, Law on Public Investment and regulations on management and implementation of the National Target Program shall apply.

3. Entities directly allocated funding for basic training and under-03-month training course shall effectively manage and spend the funding in the right manner.

Chapter II

FORMS OF SUBSIDIES

Article 7.Elements of subsidies and amount of subsidies

1. Training subsidies

a) Disabled persons stipulated in the Law on Persons with Disability and its guidance: maximum 06 million dong/ person/ course;

b) Poor ethnics, poor households of severely-disadvantaged communes under regulations by the Prime Minister: maximum 04 million dong/person/course;

c) Ethnics, beneficiaries of preferential policies for persons who contributed to the national revolution under the Ordinance on preferential policies for persons who contributed to the national revolution, those whose agricultural or commercial land is withdrawn and poor households by the Prime Minister as prescribed in the Decision No.63/2015/QD-TTg fishermen and unemployed women: maximum 03 million dong/person/course;

d) For near poor households stipulated by the Prime Minister: maximum 2.5 million dong/person/course;

dd) For women and rural workers other than those specified in point a, b, c and d of this clause: maximum 02 million dong/person/course;

e) For those who concurrently fall into more than one category in point a, b, c, d and dd of this clause, the highest subsidy shall apply;

g) In addition to subjects specified in point a, b, c, d and dd of this clause, People’s Committees of provinces should arrange and mobilize lawful source of funds for other entities ( including members of poor families according to poverty line of the province) who desire to take such training courses according to the local government budget.

2. Meal and travel subsidies

a) Beneficiaries: Beneficiaries of preferential policies for those who contributed to the national revolution, persons with disabilities, ethnics, poor or near poor persons and those whose agricultural or commercial land is withdrawn and unemployed women taking basic training and under-03-month training courses;

b) Amount of meal subsidy: 30,000 dong/person/actual school day;

c) Amount of travel subsidy: 200,000 dong/person/course if the training location is at least 15 km distant from the residence;

For the disabled and residents of disadvantaged areas or severely disadvantaged areas under regulations by the Prime Minister: 300,000 dong/person/course if the training location is at least 5 km distant from the residence

d) In addition to these above-mentioned meal and travel subsidies, regulatory authorities and training facilities, according to the ability and reality, should mobilize other lawful source of funds for trainees' meals and travel during the training courses.

3. Each trainee shall be entitled to receive training subsidy from the State budget only once. Those who had been granted a training subsidy under other State's regulations shall not be offered any additional training subsidy under this Circular. In case a worker who was granted a training subsidy but become unemployed due to objective factors, the People’s Committee of the province shall consider giving an additional training subsidy to no more than 03 persons at a time under provisions hereof

Article 8. Forms of training subsidies

1. For those who register training courses at State's public service providers that are eligible for provision of vocational training:

a) The training subsidy is provided under form of assignment between the authority that is designated to implement the policy (hereinafter referred to as “implementing authority”) and its affiliated public training facility. Subsidies estimation, allocation and finalization shall be conducted in accordance with the Law on the State budget and its guidance documents;

b) The training subsidy is provided under form of order placement between the implementing authority and public training facilities other than its affiliates as stipulated in chapter III hereof.

2. In case the trainees register training courses at non-public training facilities that are eligible for vocational training: The training subsidy is provided under form of order placement between the implementing authority and non-public training facilities as stipulated in chapter III hereof;

For trainees who are the disabled, the implementing shall enter into training contracts with training facilities or enterprises that conduct schemes for vocational training and job search for the disabled (by mentoring or learning-by-doing).

3. Training facilities or enterprises shall take delivery of applications, verify admission conditions and provide training courses; and reimburse all trainee’s expenses for traveling and meals, according to the training budget for basic training and under-03-month training courses, in accordance with Article 5 of the Decision No.46/2015/QD-TTg or grant additional subsidies under decision of the local government (if any) In case a trainee plays truant, quit or forcibly expelled from a training facility, that training facility shall finalize training subsidies according to the number of trainers and actual school days and relieve direct costs such as costs of materials, travel (one-way) and meal expenses

Chapter III

REGULATIONS ON TRAINING ORDER PLACEMENT

Article 9. Unit price for training order

1. Training order shall be placed under form of a training contract between order parties and training facilities designated by the competent authority under current regulations on order placement for public services funded by the State budget.

2. For training contracts implemented by Ministries or central authorities: The unit price shall be set by the Ministers, heads of ministerial-level agencies and other central authorities (hereinafter referred to as “regulatory authority”) after the Ministry of Finance gives written opinions and shall be determined according to pricing, economic-technical norms prescribed in the current regulations issued by the competent authority, starting date and duration of training course, workload and quality. Where the regulatory authority providing training courses whose training unit price has set, such unit price may apply.

3. For training contract implemented by local governments: The Departments of Labor, War Invalids and Social Affairs shall identify subjects wishing to take basic training and under-03 month training courses to determine annual training quota and submit it to the People’s Committee of the province for approval for training plan. Training unit price for specific majors shall be determined according to the national or local pricing, economic-technical norms (where the national norms have yet to be introduced or it is deemed necessary to specify the national norm) and the reality.

4. In case the pricing, economic –technical norms have yet to be introduced for determination of training unit price, the unit price for basic training and under-03-month training courses by specific major shall be estimated in accordance with Article 10 hereof.

5. For majors whose training unit price is much greater than the maximum subsidy prescribed in clause 1 Article 7 hereof, the local government, training facility shall proactively allocate local government budget, enterprises’ budgets and mobilize other lawful sources of finance for such training courses.

Article 10. Estimation of training unit price in case of absence of pricing, economic-technical norms

In order to estimate training unit price economically and effectively, the following expenditures shall be taken into due account:

1. Expenditures for admission, opening and closing ceremonies, grant of certificates;

2. Costs of training documents, office stationery, syllabus, etc.

3. Salaries paid to teachers and trainers:

a) For tenured teachers working for training facilities: the current pay rate and allowances paid to teachers, lecturers shall apply;

b) For trainers who are engineers, technicians and skilled workers of enterprises, industrial, forestry, fishery, agricultural extension centers; and “nông dân sản xuất giỏi cấp huyện trở lên (skilled farmers certified by district-level government or higher)”: the pay rate and allowances for teachers, reporters who are officials of district-level organizations or the equivalent under current regulations of laws shall apply;

c) For trainers who acquire doctor of science degrees, doctor of philosophy degrees in agriculture or fisheries studies, skilled artisans or craftsman at district level or higher: the pay rate for teachers, lecturers who hold the titles of Deputy President of People's Council of province, director or deputy director of Ministries, Rector or Deputy Rector of Ministries, Director, deputy Directors of Departments and the equivalent; Associate Professor, Doctor and principal teachers shall apply under the current of laws

4. Travel allowances for teachers, trainers, managers who frequently go on business trips to severely disadvantaged areas for 15 days per month or more. The travel allowance shall be equal to 0.2 times as much as the basic pay rate prescribed in point a clause 2 Section II of the Circular No.06/2005/TT-BNV dated January 05, 2005 by the Ministry of Home Affairs providing guideline for traveling allowances for officials.

5. Costs of materials, fuels for training.

6. Rents for classrooms and dedicated teaching equipment (if any).

7. Freight charges for transport of teaching equipment.

8. Fixed asset depreciation for classes under Circular No.45/2013/TT-BTC dated April 25, 2013 by the Ministry of Finance providing guidelines for management, allocation and depreciation of fixed assets.

9. Revision to training documents (if any).

10. Other expenses.

11. Costs of management which are not exceeding 5% of the total budget, including business trips of managers, inspection, investigation and assessment of training quality; office stationery, postal services and others (if any).

Article 11. Training contract advances

1. Amount of advances

a) The first advance shall be equal to 50% of the contract value and shall be made immediately after the contract is signed.

b) The second advance shall apply to 03-month training courses or longer that has taken place for at least 30% of the course duration. The second advance shall be determined according to the actual value and workload but the two advances shall not exceed 80% of the contract value and that in the annual estimation approved by the competent authority

2. Concerning the second advance, the training facility shall submit a written request for second advance payment, decision on opening of the training course; curriculum and training plan; a list of trainees who benefit from meal and travel subsidies certified by the People’s Committee of the commune (if any) and contract progress report.

Article 12. Finalization of training contracts

1. After completion of a training course, the training facility shall submit the ordering party a written request for finalization of the training contract and:

a) A contract performance report;

b) Decisions on graduation recognition and a list of trainees obtaining the certificate of completion of training course;

c) A list of employed trainees after completion of the training course: a list of trainees employed by enterprises; a list of trainees entering into exclusivity agreements certified by enterprises; a list of self-employed trainees certified by the people’s Committee of communes for those establishing production groups, cooperatives, enterprises or those taking up occupations which are relevant to their majors in the commune;

d) A consolidated financial statement concerning expenditures for training courses;

dd) Documents related to training expenditures, financial meal and travel subsidies certified with trainee’s signature for collation (the training facility shall keep such documents in accordance with current regulations).

2. Within 15 working days from the date of receipt of full documents from the training facility under clause 1 of this Article, the ordering party shall consider accepting and finalizing training contract and settle payables under the acceptance and finalization record.

Chapter IV

IMPLEMENTATION

Article 13. Implementation

1. This Circular enters into force from December 04, 2016.

Elements and amount of subsidies for basic training courses and under-03 month training courses stipulated in the Decision No.46/2015/QD-TTg shall apply from January 01, 2016.

2. This Circular replaces relevant provisions of subsidies for basic and under-03 month training courses stipulated in clauses 2, 3 and 5 Article 5 and point 7.1 and 7.2 clause 7 Article 6 of the Joint-Circular No.112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010 by the Ministry of Finance and Ministry of Labor, War Invalids and Social Affairs providing guideline for management and allocation of subsidies for project for vocational training for rural labor force by 2020 under the Decision No.1956/QD-TTg dated November 27, 2009 by the Prime Minister; point 3.2, clause 3 Article 4 of the Joint-Circular No.48/2013/TTLT-BTC-BLDTBXH dated April 26, 2013 by the Ministry of Finance and Ministry of Labor, War Invalids and Social Affairs on management and allocation of subsidies for the disability assistance project in period of 2012-2020.

Any issue arising in connection to implementation of this Circular should be promptly reported to the Ministry of Finance. /.