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Q&A: Salary and occupational allowance rules for contract workers at a public hospital with 83.49% financial autonomy

RegHub explainer by New MarketerLast updated:

Based on:Nghị định số 60/2021/NĐ-CP ngày 21/6/2021; Thông tư số 56/2022/TT-BTC ngày 16/9/2022 - Ministry of Finance

This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.

The Ministry of Finance addresses salary fund composition for contract workers at self-financing public service units: the fund base for bonus/welfare allocations includes grade-and-step pay plus state-mandated allowances, incremental pay from salary upgrades, and task-based contract payments, per Decree 60/2021/ND-CP Article 16(1)(a) and Circular 56/2022/TT-BTC Article 10(1)(a). Regarding the specific question on occupational hazard allowances for contract workers at hospitals, the Ministry of Finance redirects the enquirer to the Ministry of Home Affairs and Ministry of Health, which have jurisdiction over that policy.

Background

A public hospital with 83.49% recurrent-expenditure autonomy asks whether contract workers engaged under a public servant salary scale are entitled to occupational hazard allowances, salary upgrades, and related benefits under Decree 111/2022/ND-CP.

Ministry of Finance Response

Salary fund composition for contract workers (Decree 60/2021/ND-CP, Art. 16(1)(a); Circular 56/2022/TT-BTC, Art. 10(1)(a))

The payroll fund used as the basis for bonus/welfare fund allocations includes:

  • Grade-and-step pay plus state-mandated allowances calculated on headcount per Decree 106/2020/ND-CP, at the base salary set by the Government; contract worker pay where applicable.
  • Incremental pay from scheduled and early salary upgrades, where applicable.
  • Task-based contract payments, where applicable.

On occupational hazard allowances at hospitals

Since the specific question concerns occupational hazard allowances for hospital contract workers, the Ministry of Finance refers the enquirer to the Ministry of Home Affairs and Ministry of Health for authoritative guidance.

Applicable Regulations

  • Decree 60/2021/ND-CP dated 21 June 2021 (financial autonomy mechanism for public service units).
  • Circular 56/2022/TT-BTC dated 16 September 2022 (implementation guidance on financial autonomy for public service units).
Nghị định số 60/2021/NĐ-CP ngày 21/6/2021; Thông tư số 56/2022/TT-BTC ngày 16/9/2022Effective: June 21, 2021

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