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.I.~;" BA~.NHAN ~AN CQNG HOA xA HQI CHU NGHiA VI:f-T NAM
THANH PHO HO CHI MINH I>Qc l~p -T1! do -H~nh phuc -
sa TAl CHiNH .TP. H6'ChfMinh, ngayA3thang 7 niim 2015, .-
.So: 5:(.. 08 ISTC-HCSN
ve huang d~n xac dinh nhu cfiu,, ngu6n va phuO'ng thuc chi th\l'c
., ,hi~n dieu chinh tien luO'ng tangthem theo Nghi dinh s617/20 15/ND-CP va dieu chinh tienluO'ng cD'. sa theo Nghi dinh s666/2013/ND-CP ngay 27/6/2013cua Chinh phu. .
.Kinh gui: Sa, ban nganh Thanh ph6.~
, Can cu Nghi din~ s6 66/2013/ND-CP ngay 27/6/2013 cua Chin~ phil quy:. .:.. dinh muc luO'?g cO' so' doi vai ,can bQ, cong chuc, vien chuc va Ivc luQ'ng va trang
." ,,(sail day gQi tat 1a Nghi dinh so 66/2013/ND-CP);..,oj ,I ,; Can cu Nghi dinh so 17/2015/ND-CP ngay 14 thang 02 narn 2015 cua.'Chinh phu quy dinh tiSn luO'ng tang them d6i vai can bQ, cong chuc, vien chuc va-
ngl~!;ri huang luO'ng trong Ivc luQ'ng vu trang co h~ s6 luO'ng ill 2,34 tra xu6ng (sau.day gQi,t~t la Nghi dinh s6 17/2015/ND-CP);.-, ~
~ .Can cu Tpong tu s6 32/2015/TT-BTC ngay 17 thang 3 nam 2015 cua BQ-" ,
Tai chinh huang clan xac dinh nhu Call, nguon va phuO'ng thuc chi thvc hi~n dieuchinh tiSn luO'ng d6i vai can bQ, cong chuc, vien chuc va nguai huang luO'ng trongIvc lugng va trang co h~ sB luO'ng ill 2,34 tra xuBng theo Nghi dinh sB17/2015/ND-CP ngay 14 thang 02 nam 2015 cua Chinh phil; diSu chinh trQ' c~pdBi vai can bQ xa da nghi vi~c theo Nghi dinh sB 09/2015/ND-CP ngay 22 thang
j 01 ?am 2015 cua' Chinh phu;
--Sa Tai chiph huang dfin c'ac Sa, ban nganh Thanh phB xac dinh nhu c~u,, ",nguon va phuO'ng thuc chi thvc hi~n dieu chinh tien luO'ng doi vo'i can bQ, congchuc: vien chuc co h~ sB luO'ng tu 2,34 tra xuBng theo Nghi dinh sB 17/2015/ND-CP 'ngay 14 thang 02 nam 2015 cua Chinh phil; va th\lC hi~n diSu chinh tang tiSnluO'ng cO' sa theo Nghi dinh sB 66/20 13/ND-CP ngay 27/6/2013 cua Chinh phil (ill1.050,000 d6ng len 1,150.000 dang) nhu gall:
., ",AI- I>oi v&i th1}'c hi~n dieD chinh tieD IU'O'ng doi v6'i can bQ, tong chlrC,
vieD chu'c co h~ sB IU'O'ng fir 2,34 tflY xuBng theo Nghi dinh sB 17/2015/Nf>-CP.ngay 14 thang 02 Dam 2015 cila Chinh phil:
.-1- Xac dinh v~.nhu cflu kinh phi:
1- V~ sB bien ch~:, , "
-Tong so can bQ, cong chuc, vien chuc co h~ so IU'O'ng fir 2,34 trlY xuong" "
de xac dinh nhu Cali kinh phi th\l'c hi~ri Nghi dinh so 17/2015/ND-CP la so th'!cco m ~ t t~i thai diem baa cao (sB co m~t t~i thai diem 01/01/2015) va khong vugtqua t6ng sB bien chS Qugc c~p co th~m quySn giao (ho~c phe duy~t) nam 2015;~
-D6i v6i s? nguai la~ vi~c theo chS dQ hqp d6ng, chi t6ng hq~ s6 n~\Iiri ~ , I
lam vi~c theo che dQ hqp dong khong thoi h~n trong cac ca qu~n, dOll vi cua .Dang, ca quail hanh chinh nha nu6c'theo quy dinh tt;ii Nghi dinh so 68/2000/ND-CP ngay 17/11/2000 cua Chinh phuvS th\!'c hi~n chS dQ hqp d6ng mQt s6 lot;ii
.cong vi~c trong ca quanhanh chinh nha nuac, don vi S\f nghi~p (sau day gQi t~t laNghi dinh s6 68/2000/ND-CP);
~ -D6i v6i nguo'i lam vi~c tt;ii cac hQi co tinh ch~t d~c thu, chi t6ng hqp s6.bien chS duqc c~p co thk quyen giao (ho~c phe duye;t);
-D6i v6i s6 bien chS tang them trong nam 2015 so v6i s6 bien chS co m~ttt;ii thai diem 01/01/2015 nSu trong pht;im vi t6ng muc bien chS duqc c~p co th~mql:lySn giao (ho~c phe duy~t) tt;ii thai diem baa cao thi nhu c~u kinh phi tang themth\fC hi~n Nghi dinh s6 17/2015/ND-CP cua s6 bien chS nay duqc xem xet giaiquySt b6 sung trong naro 2015,
-D6i v6i s6 bien cbS vU'Q't so v6i t6~ s6 bien chS duqc c~p co th~m quySn" giao (ho~c phe duy~t) tt;ii thai diem baa cao thi nhu c~u kinh phi th\E hi~n Nghi
:. .:.. ' dinh s6 17/20 15/ND-CP cua s6 bien chS nay do ca qUail, don vi t\f dam baa tu cac
.'" ~;~ n~u6n kinh phi theo q;ty dinh cua phap lu?t, khong t6ng hQ'p vao nhu c~u kinh phi; th\fc hi~n Nghi dinh so 17/2015/ND-CP..., , -
-Khong tong hqp nguai co h~ so luang tu 2,34 tra xuong lam vi~c trongcrac ca qUail, t6 chuc, dan vi S\l nghi~p da duqc hu'ang h~ s6 tiSnluang tang them, .' ,
.# hang thang bang'ho~c cao hall 0,08 so v6i muc luang ca sa theo quy dinh cua cap, ~ , , , ,J ..co thal~ quyep (doi v6i cac ca qUail, dan vi,th\lc hi~n bo sung thu nh?p theo Nghi
dinh so 130f.2005/ND-CP va Nghi dinh so 43/2006/ND-CP cua Chinh phil thithuQc d6i tuQng ap d\!ng cuaNghi dinh s6 17/2015/ND-CP);
2- V~ xac dinh nhu c§u kinh phi:
a/ Nhu c~u kinh phi th\fc hi~n Nghi dint s6 17/20 15/ND-CP cua Chinh phu" duQ'c xac dinh,.can cu vao muc luang tang them hfulg thang duQ'C quy dint nhu
-I
sail: .',
..,M ' .~ I _He s6 luang theo Muc luo'ng ca sa
uc lien uang tang -' " , 0h " h ' h ' -ngt;ich, bt;ic, chuc V\!, x 1.150,000 x 8Yo
.t em ang tang h ' d h d ~ I h 'c uc an ong tang
bl Tien luang tang them tt;ii Khoan 2a M\!c I nay khong dung de tinh dong,, , " "huang- baa hiem xa hQi, baa hiem that nghi~p, baa hiem y te va tinh cac lot;ii ph\!, .cap luang,
, 11- Xac dinh ne;u6n kinh phi:
-II Ngu6n kinh phi th\lc hi~n muc tien luang tang them nam 2015 du'qc xac
dinh nhu sail:
-Ngu6n tiSt ki~m 10% chi thuang xuyen d\l toan nam 2015 (tru tiSnluongva cac khoan co tinh ch~t luang) da duqc c~p co th~m quySn giao;~
, , ,II ~, Sir d~ng t~i thiSu ~O% s6 .t~u d~gc dS ~~i the°,c chS dQ nam ~O 1,5 cu.a c~
guan hanh chmh va dan V! s\! nghI~p (neng nganh y te 35%, sail khi tru ChI phIthu6c, mali, dich truySn, hoa chAt, v~t tl1 thay thS, v~t tu tieu hao); .
S6 thu dugc dS l~i theo chS dQ guy dinh neu tren khong dlfgC trir chi phitr\!c tiSp ph\lc V\l cho cong tac thu trong truang hgp s6 thu nay la thu tu cac cong
, ,vi~c, dich V\l do nha nuac dati tu ho~c tu cac cong vi~c, dich V\l thuQc d~c guyencua pha nuac va da dugc ngan sach nha nuac dam baa chi phi cho ho~t dQng thu" "
.(nhu so thu hQc phi de l~i cho truang cong l~p; so th1J vi~n phi de l~i cho b~nh, " ,vi~n cong l~p sail khi tru chi phi thuoc, mali, dich truyen, hoa chat, v~t tu thay the,, " ,v~t tu tieu hao,.. .). So thu dugc de l~i theo che dQ dU'gc trir chi phi tr\!c tiep ph\lcV\l cho cong tac thu trong truang hgp s6 thu nay la thu tu cac cong vi~c, dich V\l
., ,do nha nuac dati tu ho~c tu cac cong vi~c, dich V\l thuQc d~c quyen cua nha nuac,nhlfng chlfa du:gc ngan sach nha nuac dam baa chi phi ho~t dQng thu.. Ngoai rachu y 111Qt s6 diS111 nhu sau:
~, ,~ + £)oi vai hQc phi hQc sinh chinh guy hQc cac truang cong l~p: 4g% so thu, " ,
...de th\!c hi~n che dQ cai cach tien luang dugc tfnh tren toan bQ so thu hQc phi cua."." ~hoc sinh. .
, ".~ "I , ,. ,; + £)oi vai hQc phi tu cac ho~t dQng daD t~o t~i ch~c, lien, doanh lien ket, cac-'ho~t dQng daD t~o khac cua cac truang cong l~p: 40% so thu de th\!c hi~n cai cach -
\, ,, tieriJu'ang dugc tfnh tren so thu hQc phi tu cac ho~t dQng u-en sail khi lo~i tru cac.,. ,
chi phi lien gu~n..; ..., ., , ,~ .+ £)oi vai;so thu dich V\l, cac ho~t dQng lien doanh lien ket va cac khoan thl!
khac cua dan vi"s\! nghi~p (ngoai khoan thu theo Phap l~nh Phi va L~ phi): 40% sothu dS th\!c hi~n cai cach tiSn luang dugc tfnh tren toan bQ s6 thu cua cac ho~tdQng tren sail khi tru cac chi phi lien guano
-Ngu6n th\fc hi~n cai cach tiSn luang dSn hSt na111 2014 chua sir d\lng hSt(sau khi da th\!c hi~n chi ph~n chenh l~ch 100.000 d6ng va ph\l cAp c6ng V\l trong
.i nal:n 2015) chuySn sang na111 2015. (nSu co).." "
..2/ £)oi vai -cac ca guan, dan vi S\f nghi~p cong l~p con du nguon cai cachtiSn l.uang tu ngu6n thu dugc dS l~i dS cai cach tiSn luang Ian va co nhu c~u kinhphi de th\fC hi~n mQt s6 nhi~m V\l chi cAp thiSt; cac ca quan, dan vi baa caD S6 Taichinh xac dinh s6 kinh phi dam baa th\fC hi~n lQ trinh cai cach tiSn luang theonguyen t~c cac dan vi nay t\f dam baa kinh phi, khong b6 sung ngan sach dS th\1chi~n cai ca.ch tiSn luang; sau khi tfnh toan s6 kinh phi con du, S6 Tai chinh trinh, Oy ban nhan dan-Thanh ph6 xem xet guySt dinh sir d\lng 111Qt ph~n dS dap ung cac
nhu c~u chi cAp thi~t cua dan vi.
3/ Kinh phi th\1c hi~n Nghi dinh s6 17/2015/NfJ-CP d6i vai nguai lam vi~c.theo ch~ dQ hgp d6ng.lao dQng xac djnh tho-i h~n trong cac ca guan, dan vi cua
-£)ang, ca guan hanh chinh nha nuac theo guy dinh t~i Nghi dinh s6 68/2000/ND-CP do ca guan, dan vi t\1 dam baa tu d\! toan ngan sach nha nuac dugc giao dknam va cac ngu6n thu hQ'p phap khac.
4/ Kinh phi th\1c hi~n Nghi dinh s6 17/2015/N£)-CP d6i vai nguai lam vi~ctheo ch~ dQ hgp d6ng laD dQng trong s6 lugng nguai lam vi~c dugc cAp co th~m
, .,quyen giao cua dan vi S\1 nghi~p cong l~p va hQi co tfnh chat d~c thli do dan vi t1;r
"" dam baa tu d\l :ngan sach nha nuac duqc giao d~u nam va cac ngu~n thU' hgp' 1
1phap khac.
51 Kinh phi th\Ic hi~n Nghi dinh s6 17/2015/ND-CP d6i vai bien che, Iao ., , ,
dQng cila h~ thong Gong doan cac cap duqc dam baa tu nguon thu 2% kinh phi.Gong doan
111- Ch~ ao baD CaD:
.1- Bi~u m~u:" ,,;
-Ve nhu Call kinh phi: theo bieu so 2a, 2b (dinh kern),
-VS ngu6n kinh phi: theo bi~u s6 4a, 4b, 4c (dinh kern)
2- Thfri gian gu'i baD CaD:, " ,
De Sq Tai chinh co cO' sa tong hqp trinh Uy ban nhan clan Thanh pho xemxet va baa cao BQ Tai .chinh vS nhu c~u va ngu6n kinh phi th\l'c hi~n theo Thongtu s6 32/2015/TT-BTC ngay 17 thang 3 ~m 2015, dS nghi Thu truang cac Sa,
-ban nganh k11fu1 u'uO'ng th\Ic hi~n baa cao aAy au cac bi~u s6 2a, 21J, 4a, 4b, 4c:. --' (dinh kern c~c bi~u t6ng hqp chi tiSt cua cac dO'n vi tr\l'C thuQc) gu'i v~ SlY Tili
..' ."1 cQinh tru'o'c ngay 31 thang 7 Dam 2015.Ii ,
'. IV -Phu'o'ng thuc chi tra kinh phi thu'c bien Nghi ainh so 17/2015/Nf)-
~~:, -D6i v:cri cac dO'n vi sir d\lng ligan sach co ngu6n kinh phi th\Ic hi~n cai
,'- ~ cach tiSn luO'ng lo'n han nhu c~u kinh phi th\Ic hi~n Nghi dinh s6 17/2015/Nf)-CP; ..duqc chu aQng sir d\lng cac ngu6n kinh phi nay d~ chi tra mu'c tiSn luO'ng tang
them cho can bQ, Gong chuG, vien chuG co h~ s6 luO'ng tu' 2,34 tra xu6ng; ph~n conlc;ti dS chi cho th\Ic hi~n chS dQ tiSn luO'ng mai tang them khi nha nuac tiSp t\lC banhanh; khong sir S\lng ph.fln con lc;ti nay cho cac m\lc tieu khac.
-D6i vai cac do'n vi su' d\lng ngan sach khong au ngu6n kinh phi (nhu c~u, Ian hO'n ngu6n) d~ chi tra muc tiSn luO'ng tang them; tren cO' sa t6ng hQ'p baa cao-I "
.cila cac cO' quan chu,quan, cua' cac dO'n vi tr\IC thuQc Uy ban nhan clan Thanh pho,..Sa Tai chinh se th~m dinh va t6ng hqp trinh Uy ban nhan clan Thanh ph6 xem xet,
phe duy~t b6 sung d\I toan (ph~n chenh I~ch thiSu) cho cac cO' quail, dO'n vi d~.dam baa ,dil ngu6n kinh phi th\Ic hi~n. Can cu vao QuySt dinh b6 sung d\I toannay, cac don vi d\I toan c~p I co u"ach nhi~m phan b6 cho cac don vi sir d\lng ngansach 'tr\Ic thuQc (sau khi dff sir d\lng ngu,6n d~ th\Ic hi~n mUG tiSn IuO'ng tang themtheo quy dinh ma v~n con thiSu ngu6n). Cac dO'n vi sir d\lng ngan sach th\l'c hi~n
..rut ti~n tc;ti Kho bc;tc nha nuac trong phc;tm vi s6 duqc b6 sung clIng vai vi~c chudQng sir d\lng ngu6n thu duqc dS lc;ti theo chS dQ, ngu6n tiSt ki~m 10 % chi thuangxuyen dS chi tra muc tiSn Iudng tang them d6i vai can bQ, Gong chuc, vien chuG
.co h~ s6 luO'ng tu 2,34 trO"xu6ng cua dO'n vi minh theo che dQ quy dinh.
-Trong khi cha Uy ban nhan clan Thanh ph6 b6 sung kinh phi, cac dO'n viduQ'c chu dQng sir d\lng d\I toan ngan sach nam 2015 dff duQ'c giao va ngu6n thuduQ'c dS Ic;ti theo chS dQ dS kip thai chi U"a muc tiSn luong tang them cho can bQ,Gong chuG, vien chUG co h~ s6 luO'ng tu 2,34 tra xu6ng tu ngay 0 I 10 1 120 15, s6kinh phi dff ung truac va s6 dff sir d\lng nay duqc hoan Ic;ti ngu6n b~ng s6 b6 sungkinh phi d~ th\Ic hi~n mUG tiSn luO'ng tang them cua Uy ban nhan clan Thanh ph6,
I { . I' I B/ Th,!c hi~n di~u chinh tang ti~n luO'ng cO' sO' theo Nghi ?inh s8
66/2013/N1>..-CP ngay 27/6/2013 cua Chinh phu (tir 1.050.000 dong len .1.150.000 dong):
.Can cu Cong van s5 18663/BTC-NSNN ngay 23/12/2014 cua BQ Tai chinhve vi~c baa caD nhu c~u va ngu6n thvc hi~n cai cach tiSn luang nam 2014; theo doBQ Tai chinh huang d~n nhu sail:
.' "Theo che' tl(J quy tl;nh, nam 2014 tie'p t¥c th1!c hi?n muc luang ca sa1.150.000 tl6ng/thang rhea Ngh; tl;nh so' 66/2013/ND-CP ngay 27/6/2013 cuaCh£nh phu quy tl;nh muc luang ca sa tlo'i vai can b(J, Gong chuG, vien chuG va 11!Clu'(;J'ng vu t,"ang; Nghi tlinh so' 73/2013/ND-CP ngay 15/7/2013 cua Chinhphu tli~uchinh luang huu, tr(;J' cdp baa hie'm xii h(Ji va tr(;J' cdp hang thang tlo'i vai can b(J xiitlii nghi vi?c (khong tli~u chinh muc ca sa),' Vi' vt;iy, v~ nguyen tac cac tl;aphuangtie'p t¥c baa cad nhu cdu )'a ngu6n th1!c hi?n cai cach ti~n luang nam 2014 theoquy tlinh tqi Thong tu so' 104/2013/TT-BTC~gay 02/8/2013 cua B(J Tai chinh
~ huang dJn xac tlinh nhu cdu, ngu6n va phuang thuG chi th1!c hi?n tli~u ~hinh muc
.' :Juang cO' sa theo Ngh; tl;nh so' 66/2013/ND-CP ngay 27/6/2013 cua Chinh phu," " ,." ,4ieu chinh tr(;J' clip tloi vai can b(J xiitlii nghi vi?c rhea Nghi tl;nh so 73/2013/ND-
i t,otcp ngay 15/7/2013 cua Ch£nhphu.. , , ,.." B(J Tai chinh tIe nghi Uy ban nhan dan tinh (thanh pho) chi tlqo cac ca-quan lien quan t~1!C hi?n ra soat va t6ng h(;J'p baa cao nhu cdu, ngu6n kinh phi-
.th1!C hitfin cai cach ti~n luong trong nam 2014 giti B(J Tdi ch£nh tIe' xem xet thdm'" ' ., tltnh,.'.
i
Tren ca 5'6 huang d~n cua BQ Tai chinh trong narn 2014, S6 Tai chinh dSnghi Thu tru6ng cac S6, ban nganh Thanh ph5 trong narn 2015 tiSp t\!C th\fc hi~nbaa caD d§y du cac bi~u s5 2c, 2d, 2d, 2e, 2g, 4d, 4e, 4g (dinh kern cac bi~u t6nghqp chi tiSt cua cac dan vi tr\fC thuQc) gui v~ SO' Tai chinh truO'c ngay 31 thang7 nam 2015, C\! th~ nhu sail: .
:; .-ve nhu c~u kinh phi: theg bi~u s5 2c, 2d, 2d, 2e, 2g (dinh kern cong van...nay). ,- .
, + ve ngu6n kinh phi: theo bi~u s6 4d, 4e, 4g (dinh kern cong van nay).
R~t rnong nh~n du'qc S\!' quan tam, ph6i hqp cua cac S6, ban nganh thanhph6. Trang qua trinh tri~n khai thvc hi~n, nSu co vuang m~c de nghi cac Sa, ban
.nganh thanh .ph5 phan anh ve Sa Tai chinh d~ xern xet giai quy~
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~ ~hu' tren; AM I>OC
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