Thông tư 97/2017/TT-BTC tiền lương, thù lao, tiền thưởng đối với Trưởng ban kiểm soát

THE MINISTRY OF FINANCE

Circular No. 97/2017/TT-BTC dated September 27, 2017 of the Ministry of Finance guiding use and management of salary, remuneration and bonus payment to chief controllers, controllers of single-member limited liability companies of which charter capital is wholly owned by the State as stipulated under the Decree No. 52/2016/ND-CP dated June 13, 2016 of the Government

Pursuant to the Law on Enterprises dated November 26, 2014;

Pursuant to the Decree No. 87/2017/ND-CP dated July, 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 52/2016/ND-CP dated June 13, 2016 of the Government on providing for salary, remuneration and bonus payment to managers of single-member limited liability companies of which charter capital is wholly owned by the State;

Pursuant to the Decision No. 35/2013/QD-TTg dated June 07, 2013 on promulgation of statute of operation of controllers of wholly state-owned single-member limited liability companies;

At the proposal of the Director of the Corporate Finance Department;

The Minister of Finance promulgates the Circular guiding use and management of salary, remuneration and bonus payment to chief controllers, controllers of single-member limited liability companies of which charter capital is wholly owned by the State as stipulated under the Decree No. 52/2016/ND-CP dated June 13, 2016 of the Government.

Article 1. Scope of adjustment

This Circular guides use, management of salary, remuneration, bonus to chief controllers, controllers at the wholly state-owned single-member limited liability companies.

For chief controllers, controllers at the wholly state-owned single-member limited liability companies that are established and operated under the Law on securities, the Law on credit institutions, the Law on deposit insurance,State extra-budgetary financial fundshall implement according to the specialized documents.

Article 2. Subjects of application

1. Being chief controllers, controllers working at the wholly state-owned single-member limited liability companies;

2. Ministries, agencies under the management of the Government, People’s Committees of provinces and centrally run cities  or organizations established according to the law that are assigned to implement rights and obligations of the representative agencies for the wholly state-owned single-member limited liability companies;

3. The wholly state-owned single-member limited liability companies (hereinafter referred to as the single – member limited liability).

4. Agencies, organizations and individuals related to management of salary, remuneration and bonus fund to chief controllers, controllers at the single-member limited liability company.

Article 3.Interpretation of terms

Some of words in this Circular are interpreted as follows:

1. Controllers of the wholly state-owned single-member limited liability company (hereinafter referred to as controllers) are individuals assigned or reassigned  by representative agencies to implement rights and obligations under Article 104, Article 105 and Article 106 of the Law on Enterprises and regulations under the Regulations on operation of controllers at the wholly state-owned single-member limited liability companies.

2. Financial controllers are individuals assigned or reassigned to implement rights and obligations of controllers at the head company of the state economic corporations.

3. Chief of controllers working at the single-member liability company that are assigned by representative agencies that have tasks of building monthly, quarterly and annually plans of the controlling board, to assign tasks and specific tasks to each controllers in the control board.

Chapter II

USE, MANAGEMENT OF SALARY, REMUNERATION AND BONUS FUND TO CHIEF CONTROLLERS AND CONTROLLERS

Article 4. Use of salary, remuneration and bonus fund to chief controllers and controllers

1. Annually in quarter I, single-member limited liability companies shall determine salary, remuneration and bonus fund to the chief controllers and controllers as stipulated under Article 4, Article 5 and Article 6 of the Decree No. 52/2016/ND-CP.

2. No later than the 15 of each month, single-member limited liability companies shall transfer 80% of salary, remuneration amount as planned (after deducting amounts for social insurance, health insurance and other items as stipulated by the law) to salary, remuneration and bonus fund to chief controllers, controllers managed by representative agencies of the owner, Ministry of Finance (for financial controllers working atthe state economic corporations. If salary, remuneration and bonus fund is not approved by the representative agencies, the single – member limited liability company shall temporarily transfer 80% of salary, remuneration amount of the previous year. After being approved by the representative agencies, the single-member limited liability company shall back up to make sure that the advanced payment shall not exceed 80% of the salary, remuneration amount of the planning year.

Before the twentieth of each month, representative agencies, the Ministry of Finance (for financial controllers at the state economic corporations) shall pay salary and remuneration amounts to chief controllers and controllers (80% of the amount of salary, remuneration according to the plan divided into 12 months) to the personal account of chief controllers and controllers.

3. No later than 15 days after the fiscal year finishes, the single-member limited liability company shall transfer the rest of salary and remuneration amount to chief controllers and controllers to the salary, remuneration fund to chief controllers and controllers at the representative agencies, the Ministry of Finance (for financial controllers at the state economic corporations).

Based on judgments on completion of tasks as assigned of chief controllers and controllers, representative agencies, the Ministry of Finance (for financial controllers at the state economic corporations) shall pay the rest to chief controllers and controllers as follows:

a) Chief controllers and controllers that are judged at the rate of completion or more shall be paid the rest of salary and remuneration.

b) Chief controllers and controllers that are judged as incompletion of tasks shall not be paid the rest of salary and remuneration.

Article 5.Use of bonus fund of chief controllers and controllers

1. Bonus of chief controllers and controllers include annual bonus and bonus given at the end of year. Time for spending bonus fund of chief controllers and controllers shall be implemented according to regulations as stipulated by the Government on investment of state budget in enterprises and management, use of capital, assets in enterprises.

2. When implementing the decision on giving bonus to managers, employees of the company, the single-member limited liability company shall transfer 90% of annual bonus of chief controllers and controllers to salary, remuneration and bonus fund of chief controllers and controllers at the representative agencies, the Ministry of Finance (for financial controllers at the state economic corporations) to pay bonus for chief controllers and controllers based on the criteria on completion of work and the maximum amount is 90% of year bonus.

3. The rest (10% of annual bonus fund) shall be made as term bonus fund. The term to determine the term bonus fund of chief controllers and controllers shall be calculated by the term of the chairperson of Member Board (or the President of the company). If the term of chief controllers and controllers are not matched with the term of Member Board (or the President of the company), the term of chief controllers and controllers shall be calculated since chief controllers and controllers are appointed.

After chief controllers and controllers finish their working term, the single-member limited liability company shall transfer the rest of bonus to salary, remuneration and bonus fund of chief controllers and controllers at the representative agencies, the Ministry of Finance (for financial controllers at the state economic corporations). Based on the completion of work on the whole term, representative agencies, Ministry of Finance (for financial controllers at the state economic corporations) shall pay the rest to chief controllers and controllers based on the following principles:

a) If chief controllers and controllers are judged as excellent completion or completion of tasks in the term, the rest of money shall be paid;

b) If chief controllers and controllers have 01 year that is judged as incompletion of tasks, 50% of the rest will be paid;

c) If chief controllers and controllers have 2 years or more that is judged as incomplete of tasks, the rest of money will not be paid.

d) If the term is not finished yet, chief controllers and controllers don’t continue to implement tasks due to movement to do another job or retire, representative agencies, Ministry of Finance (for financial controllers at the state economic corporations) shall decide on the specific payment for the rest based on completion of tasks in the remaining time to work as chief controllers and controllers.

Article 6.Management of salary, remuneration and bonus fund to chief controllers and controllers

1. Salary, remuneration and bonus fund shall be supervised through an account opened at the State Treasury and the account holder shall be units having functions of managing finance and accounting under the management of the Government, Department of Corporate Finance, Department of Finance of provinces and centrally run cities (having the account holder, account number at the State Treasury, unit code related to the budget).The account holder must be the head of units or the person that is authorized according to the law, at the same time assign an accountant to supervise the account.

For salary, remuneration and bonus of chief controllers, controllers at single-member limited liability companies under the management of the Ministry of Finance and financial controllers at the state economic corporations, the account holder shall be the Department of Corporate Finance.

2. The account holders of salary, remuneration and bonus fund to chief controllers, controllers shall build regulations on management, use and opening accounting books to supervise arising problems related to the account of the fund, annually contrast arising numbers, residual numbers with the State Treasury.

3. At the end of accounting period, units having functions of managing financial accounting under the management of the Government, Department of Corporate Finance under the management of the Ministry of Finance, Department of Finance under the management of the provincial People’s Committee and centrally run cities shall make a report on use of salary, remuneration and bonus fund to chief controllers, controllers as stipulated, report to the representative agencies, the Ministry of Finance (for financial controllers at the State economic corporation) for consideration and approval.

Article 7.Dealing with the residual amount of salary, remuneration and bonus fund to chief controllers and controllers

No later than 15 days after the fiscal year finishes, the representative agency of the owner, the Ministry of Finance (for financial controllers working at the State economic corporate) shall settle salary, remuneration and bonus fund to chief controllers, controllers, if salary, remuneration and bonus fund at the representative agencies and the Ministry is residual, the representative agencies and the Ministry of Finance shall return the residual to the single-member limited liability companies.The single-member limited liability company shall enter the book on the residual returned according to the current regulations on accounting.

Article 8.Publication on salary, remuneration and bonus payment of chief controllers and controllers

Quarter II of the next year, representatives of the owner and the Ministry of Finance shall publish salary, remuneration and bonus fund, monthly average salary, remuneration and bonus of chief controllers and controllers on the Portal of the representative agency of the owner, Ministry of Finance and send to the Ministry of Labors - - Invalids and Social Affairs for summarization.

Chapter III

IMPLEMENTATION ORGANIZATION

Article 9.Effect

1. This Circular takes effect on October 20, 2017 and replaces the Circular No. 221/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding use and management of salary, remuneration, bonuses for controllers and state capital representatives as stipulated under the Decree No. 51/2013/ND-CP dated May 14, 2013 of the Government;

2. Wholly state-owned single-member limited liability companies sending controllers working at the wholly single-member limited liability companies shall apply regulations on use and management of salaries, wages, and bonuses to controllers as the company sends.

In the course of implementation, any arising problems should be reported to the Ministry of Finance for consideration and settlement;

For The Minister

The Deputy Minister

Tran Van Hieu