Circular 54/2011/TT-BTC guiding the determination of needs, sources and methods of spending to implement the general minimum wage adjustment and allowance adjustment for retired commune cadres under Decree 22/2011/ND-CP and Decree 23/2011/ND-CP, both of April 4, 2011

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	54/2011/TT-BTC	In effect	15/06/2011	Ministry of Finance	https://phapluat.gov.vn/legal-documents/26537

Summary

Circular 54/2011/TT-BTC, issued by the Ministry of Finance on 28 April 2011, sets out how budget-funded bodies determine the funding need, funding sources, and disbursement method for implementing two government measures: Decree 22/2011/ND-CP, which raised the general (common) minimum wage, and Decree 23/2011/ND-CP, which adjusted pensions, social insurance benefits, and monthly allowances for retired commune-level officials. It is an administrative finance guide rather than a benefit-rate decree, so it does not itself set new wage or pension amounts; instead it standardizes the budgeting process for paying the raised wages and adjusted allowances. Article 1 defines scope: it applies to state agencies, public service units, armed forces units, Party bodies, socio-political and social organizations, foreign and international organizations in Vietnam…