Decree stipulates a 30% increase in basic salary and bonus regime from July 1

DECREE
Regulations on basic salary and bonus regime for cadres, civil servants, public employees and armed forces

Article 1. Scope of regulation

This Decree stipulates the basic salary applicable to salary earners, allowances and bonus regimes applicable to salary earners working in agencies, organizations and public service units of the Party, the State, the Vietnam Fatherland Front, socio-political organizations and associations receiving operating expenses supported by the State budget (hereinafter referred to as agencies and units) at the central level, in provinces and centrally run cities (provincial level), in districts, towns, provincial cities, and centrally run cities (district level), in communes, wards and towns (commune level), in special administrative-economic units and the armed forces.

Article 2. Subjects of application

1. Salary and allowance recipients apply the basic salary level prescribed in Article 1 of this Decree, including:

a) Cadres and civil servants from central to district level as prescribed in Clause 1 and Clause 2, Article 4 of the Law on Cadres and Civil Servants 2008 (amended and supplemented in the Law amending and supplementing a number of articles of the Law on Cadres and Civil Servants and the Law on Public Employees 2019);

b) Commune-level cadres and civil servants specified in Clause 3, Article 4 of the 2008 Law on Cadres and Civil Servants (amended and supplemented in the Law amending and supplementing a number of articles of the Law on Cadres and Civil Servants and the Law on Public Employees in 2019);

c) Civil servants in public service units as prescribed in the Law on Civil Servants 2010 (amended and supplemented in the Law on amending and supplementing a number of articles of the Law on Cadres, Civil Servants and the Law on Civil Servants 2019);

d) People working under the labor contract regime 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 there is an agreement in the labor contract to apply according to 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;

d) People working within the payroll quota at associations receiving state budget support for operating expenses 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);

e) Officers, professional soldiers, workers, defense officials and contract workers of the Vietnam People's Army;

g) Salaried officers, non-commissioned officers, police workers and contract workers of the People's Public Security;

h) People working in key organizations;

i) Non-commissioned officers and soldiers of the Vietnam People's Army; non-commissioned officers and conscripts of the People's Public Security;

k) Non-professional workers at commune, village and residential group levels.

2. Salary recipients specified in points a, b, c, d, dd, e, g and h, Clause 1 of this Article (excluding beneficiaries of allowances and living expenses) are subject to the bonus regime.

Article 3. Basic salary

1. Basic salary used as basis:

a) Calculate salary levels in salary tables, allowance levels and implement other regimes according to law provisions for subjects specified in Article 2 of this Decree;

b) Calculate operating and living expenses according to the provisions of law;

c) Calculate deductions and benefits based on basic salary.

2. From July 1, 2024, the basic salary is VND 2,340,000/month.

3. For agencies and units that are applying special financial and income mechanisms at the central level: The difference between the salary and additional income in June 2024 of cadres, civil servants and public employees and the salary from July 1, 2024 after amending or abolishing the special financial and income mechanisms shall be retained. During the period when these mechanisms have not been amended or abolished, the monthly salary and additional income shall be calculated according to the basic salary level of VND 2,340,000/month according to the special mechanism from July 1, 2024, ensuring that it does not exceed the salary and additional income enjoyed in June 2024 (excluding the salary and additional income due to adjustments to the salary coefficient of the salary scale and grade when upgrading the grade or grade). In case of calculation according to the above principle, if the salary and income increase from July 1, 2024 according to the special mechanism is lower than the salary according to general regulations, the salary regime according to general regulations will be applied.

4. The Government shall adjust the basic salary after reporting to the National Assembly for consideration and decision in accordance with the state budget capacity, consumer price index and economic growth rate of the country.

Article 4. Bonus regime

1. Implement the bonus regime based on outstanding work achievements and the results of annual assessment and classification of task completion levels for the subjects specified in Clause 2, Article 2 of this Decree.

2. The bonus regime prescribed in Clause 1 of this Article is used for extraordinary rewards based on work performance and annual periodic rewards based on the results of assessment and classification of the level of work completion of each salaried person in the agency or unit. The head of the armed forces unit as prescribed by the Ministry of National Defense and the Ministry of Public Security; the head of the competent authority managing or being delegated the authority to manage cadres and civil servants and the head of the public service unit are responsible for developing specific regulations to implement the bonus regime applicable to the subjects on the salary list of the agency or unit; sending them to the direct superior management agency for management, inspection and public implementation in the agency or unit.

3. The bonus regulations of the agencies and units specified in Clause 2 of this Article must include the following contents:

a) Scope and subjects of application;

b) Bonus criteria based on outstanding work achievements and based on the results of assessment and classification of annual task completion level of salary earners in agencies and units;

c) The specific bonus level for each case, not necessarily linked to the salary level according to the salary coefficient of each person;

d) Award consideration process and procedures;

d) Other regulations as required by the management of the agency or unit (if necessary).

4. The annual bonus fund prescribed in this Article is outside the reward fund prescribed by the Law on Emulation and Reward, and is determined by 10% of the total salary fund (excluding allowances) according to the position, title, rank, level and military rank of the subjects in the salary list of the agency or unit.

By January 31 of the following year, if an agency or unit has not used up the year's bonus fund, it cannot transfer the source to the following year's bonus fund.

Article 5. Implementation costs

1. Ministries, ministerial-level agencies, government agencies, and other central agencies:

a) Use 10% of the regular expenditure savings (excluding salaries, salary allowances, salary-related expenses and human expenses according to the regime) in the 2024 budget estimate, which is increased compared to the 2023 budget estimate assigned by the competent authority;

b) Use at least 40% of the revenue retained under the 2024 regime after deducting costs directly related to service provision and fee collection. Particularly for revenue from the provision of medical examination and treatment services, preventive medicine and other medical services of public health facilities, use at least 35% after deducting costs directly related to service provision and fee collection;

c) Use unused funds to implement salary reform in 2023 to carry over (if any).

2. Provinces and centrally-run cities:

a) Use 10% of the regular expenditure savings (excluding salaries, salary allowances, salary-related expenses and human expenses according to the regime) in the 2024 budget estimate, which is increased compared to the 2023 budget estimate assigned by the competent authority;

b) Use 10% of regular expenditure savings (excluding salaries, salary allowances, salary-related expenses and human expenses according to the regime) in the 2023 budget assigned by competent authorities;

c) Use 50% of the increase in local budget revenue estimated for 2024 compared to the estimate for 2023 assigned by the Prime Minister (excluding: land use fees; lottery; revenue from equitization and divestment of state-owned enterprises managed by localities; one-time land rent advanced by investors for compensation, site clearance and revenue from handling public assets at agencies, organizations and units decided by competent authorities to be used for investment expenditures according to regulations; revenue from protection and development of rice-growing land; fees for visiting relic sites and world heritage sites; fees for using infrastructure works, service works, public utilities in border gate areas; environmental protection fees for mineral exploitation; environmental protection fees for wastewater; revenue from public land funds, revenue from profits, public assets at communes and revenue from leasing, hire-purchase, and sale of state-owned houses);

d) Use 70% of the increase in local budget revenue in 2023 compared to the estimate assigned by the Prime Minister (excluding: land use fees; lottery; revenue from equitization and divestment of state-owned enterprises managed by localities; one-time land rent advanced by investors for compensation and site clearance; and revenue from handling public assets at agencies, organizations and units decided by competent authorities to be used for investment expenditures according to regulations; revenue from protection and development of rice-growing land; fees for visiting relic sites and world heritage sites; fees for using infrastructure works, service works, and public utilities in border gate areas; environmental protection fees for mineral exploitation; environmental protection fees for wastewater; revenue from public land funds, revenue from profits and public assets at communes, and revenue from leasing, hire-purchase, and sale of state-owned houses);

d) Use unused funds to implement salary reform in 2023 to carry over (if any);

e) Use at least 40% of the revenue retained under the 2024 regime after deducting costs directly related to service provision and fee collection. Particularly, for revenue from the provision of medical examination and treatment services, preventive medicine and other medical services of public health facilities, use at least 35%.

3. The central budget shall supplement the remaining funding source due to the adjustment of the basic salary level and the implementation of the bonus regime in 2024 for ministries, ministerial-level agencies, government agencies, other central agencies and provinces and centrally run cities after implementing the provisions in Clauses 1 and 2 of this Article.

4. The budget for implementing salary reform and implementing the bonus regime for civil servants and employees in public service units of groups 1 and 2 shall be self-guaranteed by the units according to the provisions of Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government stipulating the financial autonomy mechanism of public service units and documents amending, supplementing and replacing Decree No. 60/2021/ND-CP (if any).

Article 6. Entry into force

1. This Decree comes into force from July 1, 2024.

2. Decree No. 24/2023/ND-CP dated May 14, 2023 of the Government regulating the basic salary for cadres, civil servants, public employees and armed forces ceases to be effective from the effective date of this Decree.

Article 7. Responsibility for guidance and implementation

1. The Minister of Home Affairs shall guide the implementation of the provisions on basic salary levels in this Decree for subjects receiving salaries and allowances in agencies, organizations, and public service units of the Party, the State, the Vietnam Fatherland Front, socio-political organizations, and associations.

2. The Minister of National Defense and the Minister of Public Security shall guide the implementation of the provisions of this Decree for subjects under their management.

3. Minister of Finance:

a) Guidance on determining the needs, sources and methods of spending to implement the basic salary and bonus regime prescribed in this Decree, the scope of deducting retained revenue prescribed in Point b, Clause 1 and Point e, Clause 2, Article 5 of this Decree;

b) Provide guidance on salary and income payments to agencies and units implementing specific financial and income mechanisms at the central level as prescribed in Clause 3, Article 3 of this Decree;

c) Synthesize the source needs and submit to competent authorities to supplement the missing funds due to the adjustment of basic salary levels and bonus regimes of ministries, ministerial-level agencies, government agencies, other central agencies and provinces and centrally run cities according to the provisions of this Decree.

4. Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People's Committees of provinces and centrally run cities are responsible for implementing this Decree.