Circular
02/2005/TT-BTC
Circular 02/2005/TT-BTC guiding the determination of needs, sources and methods of spending to implement salary reform for cadres, civil servants, public employees and the armed forces
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Ministry of Finance
Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Circular | 02/2005/TT-BTC | In effect | 02/02/2005 | Ministry of Finance | https://phapluat.gov.vn/legal-documents/18497 |
Summary
Circular 02/2005/TT-BTC guides how to determine the need, sources, and methods of spending to implement salary reform for cadres, civil servants, public employees, and the armed forces. It is issued under Decision 128/QD-TW (2004) and Decree 204/2004/ND-CP (2004). The Circular applies to State agencies and public-service units; armed-forces units; Party agencies and socio-political, socio-political-professional, social, social-professional, and non-governmental organizations; and projects and international bodies in Vietnam that employ State-payroll staff paid from the State budget under State salary tables. Based on verified salary-conversion results, ministries, central agencies, and provinces are responsible for organizing, guiding, and consolidating the funding needs and sources for salary reform of their units and lower levels, and sending these to the Ministry of Finance and…