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The determination and application of outsourced wage unit prices

Wed, 30 Jan 2019 14:03:31 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) - As reflected by the Department of Natural Resources and Environment of Hai Duong Province, regulations on outsourced remuneration rates for investigators, and surveyors who  surveying and taking samples in Appendix 01 are in conflict with the level of spending on prescribed labor in Appendix 3, 4 of the Circular No. 02/2017 / TT-BTC dated January 6, 2017 of the Ministry of Finance.

According to Appendix 01 of the Circular 02/2017 / TT-BTC, for cases of outsourcing, the maximum wage level per person per day must not exceed 200% of the base salary and calculated according to the daily wage set by the State for the application of public non-business position at the time of outsourcing (22 days) (if the current salary is VND 1,300,000 / month, the wage is about VND 118,182 /work).

In Appendix 3 and 4 attached to the Circular No. 02/2017 / TT-BTC guiding the calculation of wages for jobs with or without technical and economic norms and prices approved by competent authorities, it is ok calculated as follows:

- Technical labor cost (Labor force) = Number of labor force needed x Public labor unit price;

- General labor cost (Labor): The number of employees according to the level x the price of public labor.

Currently, in the provinces, the Department of Finance often applies the unit price according to Appendix 01 because it is the specific unit price specified by the Circular for these jobs when using outsource. Therefore, there is not enough funding for consulting units to perform their tasks.

Therefore, the Department of Natural Resources and Environment of Hai Duong Province requests the Ministry of Finance to issue a clear guidance document in case the application of wage unit price is in accordance with Appendix 01 or abolishment of  this regulation is in conflict with Annex 3 and 4.

In addition, in the opinion of Hai Duong Department of Natural Resources and Environment, the guidance in Item 3, Article 3 of the Circular No. 02/2017 / TT-BTC is in conflict with the 2015 State Budget Law for reasons after:

Before the projects and schemes are approved, the host agency must hire consultants to formulate projects and schemes. Therefore, hiring consultants must have cost estimates and funding packages approved on that basis to implement the implementation contract.

However, according to the guidance in Appendix 02 of the Circular 02/2017 / TT-BTC, the cost of setting up a project or a scheme are included in the cost estimate of the project or scheme . If the project or scheme has not yet been approved, the cost estimate for the project and the project has not yet been approved and no funding has been allocated according to the provisions of above Clause 3, Article 3.

In addition, in Clause 4, Article 8 of  the State Budget Law 2015 regulated '' Budget expenditures can only be made when there are estimates assigned by competent authorities and must ensure the proper regime and spending standards and spending norms prescribed by competent state agencies. Budget of all levels and budget estimation units, budget-using units shall not be allowed to perform the spending tasks without financial sources and budget expenditure estimates causing risen debts of capital construction volume and business debts as well fees for performing regular expenditure tasks ”.

Thus, when the cost estimate for the project and the scheme have not been approved and not funded, it is impossible to hire consultants to perform this task (even if the consulting unit approves the implementation first and pay after the estimate and approved budget). Otherwise it will be contrary to the provisions of this clause.

In fact, many projects and schemes using environmental non-business funds have been consulted by contractors and signed implementation contracts, and the contractual expenses are recorded as temporary and determined formally when project and scheme estimates are approved. After the project or scheme cost estimate is approved by a competent authority, the investor shall carry out procedures for disbursement of funds for elaboration of projects or schemes, the State Treasury shall not make payment for reasons of violation of regulations. In Clause 4, Article 8 above (there haven’t got estimates and approved fund and allocated funding has been signed implementation contracts).

According to the Department of Natural Resources and Environment of Hai Duong Province, the above contradictions are common problems of the provinces and cities today. Through the Receiving and Responding System of Businesses, the Hai Duong Department of Natural Resources and Environment requests the competent authorities to issue specific guidelines in writing, which serve as a basis for provinces to implement the above content.

Regarding this issue, The Ministry of Finance has the following opinions:

The determination and application of wage rates

According to the provisions of the Circular 02/2017 / TT-BTC dated January 6, 2017, the subjects applying the spending level in Appendix 01 attached to this Circular are expenses for investigators; surveyors who surveying and sampling (in case of outsourcing) that be not determined according to the salary of the rank and position and the allowances for officials in the public non-business units.

According to the provisions in Appendix 3.4, labor cost for technical labor calculated by basic salary, allowance, salary contributions are calculated according to the provisions of the Decree No. 204/2004 / ND-CP dated December 14, 2004 of the Government on the salary regime for cadres, civil servants, and armed forces applied to public non-business units performing their tasks and projects.

Therefore, the determination and application of the wage unit price is based on the object of the task and project implementation. It is not appropriate to compare outsourcing to lower technical wages to pay salaries, allowances, salary contributions to officials, and employees in public service units.

Therefore, the determination and application of the wage unit price is based on the object of the task and project implementation. It is not appropriate to compare outsourcing to lower technical wages to pay salaries, allowances, salary contributions to officials, and employees in public service units.

Regarding the cost of setting up projects and schemes: According to the provisions in Appendix 01 (Order No. 1), to set up tasks of 1-2 million VND / 1 task, set up projects of 3-5 million VND / 1 project depending on the complexity of the task /project. Setting up a project with the nature of an investment project is the same as for investment capital, specifically:

- The tasks and projects of environmental protection expenditures prescribed in Article 4, the Circular No. 02/2017 / TT-BTC are mainly regular tasks, funding for setting up tasks and projects calculated in the economy charges of such tasks and projects.

- For projects of the nature of investment projects, the payment of investment capital of nature for investment projects is as follows:

In Clause 7, Article 1 of the Circular No. 39/2016 / TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 161/2012 / TT-BTC dated October 2, 2012 of the Ministry of Finance prescribing the regime of controlling and paying the State budget expenditures through the State Treasury, which stipulates: Advance and payment of capital for projects with total capital of VND 1 billion or more , the control of advance and capital payment shall comply with the provisions in the Circular guiding the management and payment of investment capital using the State budget capital of the Ministry of Finance.

At Point 1, Clause 2, Article 1 of the Circular No. 108/2016 / TT-BTC dated June 30, 2016 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 08/2016 / TT-BTC dated January 18, 2016 regulations on management and payment of investment capital using the State budget stipulated in Clause 1, Article 7 of the Circular No. 08/2016 / TT- BTC that are amended and supplemented as follows:

 “"First. For investment preparation projects:

- Document of competent authority approving the project investment policy;

- Decision on approval of investment preparation prepared by competent authorities, together with cost estimates for investment preparation work;

- Decision to approve contractor selection results in accordance with the Bidding Law;

- Contract between the investor and the contractor. ".

Thus, to pay non-business capital of investment nature of an investment preparation project with a total capital of VND 1 billion or more shall comply with the above provisions.

Thus, to pay non-business capital of investment nature of an investment preparation project with a total capital of VND 1 billion or more shall comply with the above provisions.

  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic

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