Ministry of Home Affairs guides implementation of new basic salary level

9 applicable groups

The Circular applies to 9 groups of subjects, including:

1. Cadres and civil servants receiving salaries from the state budget working in agencies of the Party, the State, the Vietnam Fatherland Front, and socio-political organizations at the central level; in provinces and centrally run cities; in districts, towns, and cities under provinces and centrally run cities; and in special administrative-economic units.

2. Civil servants receive salaries from the salary fund of public service units according to the provisions of law (including the cases specified in Clause 19, Article 1 of the Law amending and supplementing a number of articles of the Law on Cadres, Civil Servants and the Law on Public Employees in 2019).

3. Cadres, civil servants and public employees assigned by competent authorities to work at associations, non-governmental organizations, projects and international agencies and organizations located in Vietnam are still entitled to receive salaries according to the salary table issued with Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on salary regime for cadres, civil servants, public employees and armed forces.

4. Salaried people working within the payroll quota assigned by competent authorities at associations assigned by the Party and the State shall receive financial support from the state budget according to the provisions of Decree No. 45/2010/ND-CP dated April 21, 2010 of the Government regulating the organization, operation and management of associations (amended and supplemented in Decree No. 33/2012/ND-CP dated April 13, 2012 of the Government).

5. Cadres, civil servants in communes, wards, and towns and part-time workers at the commune, village, and residential group levels as prescribed in Decree No. 33/2023/ND-CP dated June 10, 2023 of the Government regulating cadres, civil servants at the commune level and part-time workers at the commune, village, and residential group levels.

6. People's Council delegates at all levels receive activity fees according to current law provisions.

7. People working in key organizations.

8. People working under labor contracts prescribed in Decree No. 111/2022/ND-CP dated December 30, 2022 of the Government on contracts for certain types of work in administrative agencies and public service units in cases where salary classification is applied or agreed upon in the labor contract according to Decree No. 204/2004/ND-CP.

9. The subjects to which this Circular applies to calculate and determine the level of social insurance contributions and benefits and resolve salary-related benefits as prescribed by law include: Cadres, civil servants, and public employees who are studying, interning, working, receiving treatment, or nursing care (domestic and foreign) on the payroll of Party and State agencies, socio-political organizations, public service units, and associations receiving operating expenses supported by the state budget. People who are in the probationary or probationary period (including commune-level civil servant probation) in Party and State agencies, socio-political organizations, public service units, and associations receiving operating expenses supported by the state budget. Cadres, civil servants, and public employees who are temporarily suspended from work, detained, or imprisoned.

How to calculate salary, allowances and operating costs

For cadres, civil servants, public employees and employees specified in Clauses 1, 2, 3, 4, 5, 8 and 9 above, based on the current salary and allowance coefficients prescribed in documents of competent agencies of the Party and State on salary regimes for cadres, civil servants, public employees and armed forces, the basic salary level prescribed in Decree No. 73/2024/ND-CP of the Government stipulating basic salary levels and bonus regimes for cadres, civil servants, public employees and armed forces to calculate the salary level, allowance level and amount of the reserved difference coefficient (if any).

The salary effective from July 1, 2024 will be equal to the basic salary of VND 2.34 million/month multiplied by the current salary coefficient.

The allowance level implemented from July 1, 2024, for allowances calculated based on the basic salary level is calculated by multiplying the basic salary level of VND 2.34 million/month by the current allowance coefficient. For allowances calculated as a percentage of the current salary level plus leadership position allowance and seniority allowance exceeding the framework (if any), it is calculated by multiplying the total salary level, leadership position allowance level, seniority allowance exceeding the framework from July 1, 2024 (if any) by the percentage of allowance enjoyed according to regulations. For allowances prescribed in a specific amount of money, it remains the same according to current regulations.

The amount of the reserve difference coefficient implemented from July 1, 2024 is equal to the basic salary of VND 2.34 million/month multiplied by the current reserve difference coefficient (if any).

Circular 07 stipulates that the operating fee level for People's Council delegates at all levels according to current law provisions shall be calculated based on the operating fee coefficient, according to the formula: the operating fee level implemented from July 1, 2024 is equal to the basic salary of VND 2.34 million/month multiplied by the operating fee coefficient according to regulations.

For part-time workers at the commune, village and residential group levels, the allowance level is implemented according to the provisions in Clauses 1 and 2, Article 34 of Decree No. 33/2023/ND-CP.

People working in key organizations under the management of the Ministry of National Defense and the Ministry of Public Security shall follow the instructions of the Ministers of these two Ministries. People working in key organizations in Party, State agencies, and socio-political organizations (not under the management of the Ministry of National Defense and the Ministry of Public Security) shall calculate the salary, allowances, and reserve coefficient (if any) according to the calculation method of cadres, civil servants, public employees, and workers specified in Clauses 1, 2, 3, 4, 5, 8, and 9 above.

Circular 07 takes effect from July 5, 2024. The regime prescribed in this Circular shall be implemented from July 1, 2024. Deductions and regimes entitled to benefits calculated according to the basic salary level shall be recalculated accordingly from July 1, 2024.