Specifically, after each budget stabilization period (5 years), ministries and central agencies (for centrally managed units), or provincial-level People’s Committees shall review and raise the financial autonomy levels of group-3 units according to the following roadmap: To transform at least 30% of public non-business units that can cover by themselves between 70% and under 100% of their regular expenses into group-2 units; To transform at least 30% of public non-business units that can cover by themselves between 30% and under 70% of their regular expenses into public non-business units that can cover by themselves between 70% and under 100% of their regular expenses; To transform at least 30% of public non-business units that can cover by themselves between 10% and under 30% of their regular expenses into public non-business units that can cover by themselves between 30% and under 70% of their regular expenses.

By the end of 2021, to basically complete the roadmap for calculation of prices of public non-business services (fully inclusive of salary expenses, direct costs, expenses for management work and fixed asset depreciation, and other expenses in accordance with the law on price). In case it is required to build another roadmap due to external obstacles, ministries, central agencies and provincial-level People’s Committees shall, after obtaining appraisal opinions of the Ministry of Finance, submit such to the Prime Minister for consideration and decision. For public non-business services provided under orders placed by the State at prices fully inclusive of expenses, such prices shall continue to apply.

Besides, when the State adjusts salary policies, public non-business units shall save 10% of regular expenses from annually added state budget allocations and assigned state budget estimates in order to ensure funding sources for salary policy reform. State budget funds shall be additionally allocated only after a unit has used up the fund for income addition and amount set aside for salary reform.

This Decree takes effect on August 15, 2021.