Regulations on the basic salary and bonus system for civil servants, public officials, staff members, and military personnel

No.: 161/2026/NĐ-CP

Hanoi, May 15, 2026

DECREE
Regulating the Base Salary and Bonus System for Civil Servants, Public Sector Employees, Cadres, and Military Personnel

Based on the Law on Government Organization No. 63/2025/QH15;

Based on the Labor Code No. 45/2019/QH14;

Based on the Resolution No. 142/2024/QH15 of the National Assembly on the Seventh Session, National Assembly of the Fifteenth Legislature; and the Resolution No. 265/2025/QH15 of the National Assembly on the Tenth Session, National Assembly of the Fifteenth Legislature;

In accordance with the proposal by the Minister of Home Affairs;

The Government promulgates this Decree to regulate the base salary and bonus system for civil servants, public sector employees, cadres, and military personnel.

Article 1. Scope of Application

This Decree regulates the application of the base salary for individuals receiving salaries, allowances, and bonus systems applicable to those working in central, provincial, district, commune, and special administrative units as well as military personnel (hereinafter referred to collectively as "institutions" or "units") under the Party, State, Vietnam Fatherland Front, political-social organizations directly affiliated with the Vietnam Fatherland Front, and social organizations performing tasks assigned by the state.

Article 2. Applicable Subjects

1. Individuals receiving salaries and allowances as provided in

Article 1 of this Decree include:

a) Cadres and civil servants from central to local levels as defined in Article 1 of the Law on Cadres and Civil Servants;

b) Staff members in public sector institutions as defined in Article 1 of the Law on Staff Members;

c) Individuals performing work under labor contract terms within administrative agencies and public sector institutions, where such individuals are subject to or have agreed upon salary grading according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary system for cadres, civil servants, staff members, and military personnel;

d) Individuals working within the staffing quota of organizations receiving state budget support for operational expenses as defined in Decree No. 126/2024/NĐ-CP dated October 8, 2024 of the Government on organization, operation, and management of associations;

d) Officers, professional military personnel, workers, staff members, public servants, and contract laborers in the People's Army of Vietnam;

e) Officers, non-commissioned officers receiving salaries, workers in the police force, and contract laborers in the People's Police Force;

g) Individuals working in key organizations;

h) Non-commissioned officers and soldiers in the People's Army of Vietnam; non-commissioned officers and conscript soldiers in the People's Police Force;

i) Individuals engaged in part-time activities at hamlets and residents' groups.

2. Individuals receiving salaries as provided in points a, b, c, d, e, and g of paragraph 1 (excluding individuals receiving allowances and subsistence allowances) are subject to the bonus system.

Article 3. Base Salary

1. The base salary is used as a reference for:

a) Calculating salaries in various pay scales, allowance levels, and implementing other benefits according to legal provisions for individuals specified in Article 2 of this Decree;

b) Calculating subsistence allowances according to legal provisions: the amount of contributions and benefits payable based on the salary level as of July 1, 2026, with a base salary of 2,530,000 Vietnamese Dong.

3. For institutions currently applying special financial mechanisms and income systems at the central level, in accordance with point c of paragraph 6.2 of Resolution No. 142/2024/QH15 dated June 29, 2024 of the Seventh Session, National Assembly of the Fifteenth Legislature: maintain the difference between salaries and additional income for civil servants, public sector employees, cadres from June 30, 2026 to July 1, 2026 after revising or abolishing such financial mechanisms and income systems. Until these mechanisms are revised or abolished, implement monthly salary and additional income based on the base salary of 2,530,000 Vietnamese Dong under the special mechanism from July 1, 2026 to ensure it does not exceed the additional income received in June 2026 (excluding any additional income due to adjustments in salary grade coefficients when promotions are made). For institutions currently maintaining the difference between salaries and additional income for civil servants, public sector employees, cadres from June 30, 2024 to July 1, 2024 due to revisions or abolishment of financial mechanisms and income systems, reduce the maintained difference in proportion to the increase in base salary as of July 1, 2026. If calculated according to this principle, if the monthly salary and additional income from July 1, 2026 are lower than the general stipulated salary, implement the general salary system.

4. The Government adjusts the base salary after reporting to the National Assembly for review and decision in accordance with the country's budget capacity, consumer price index, and economic growth rate.

Article 4. Bonus System

1. The bonus system shall be implemented based on outstanding work performance and the results of monitoring, evaluation, and annual classification of quality for individuals as specified in Clause 2 of this Decree.

2. The bonus system stipulated in Clause 1 of this Article is used to provide immediate bonuses based on work performance and regular annual bonuses based on quarterly, six-monthly monitoring, evaluation results, and annual quality assessment of each person listed for salary payment within the agency or unit, as per the reward regulation established by the head of a military force unit according to the provisions of the Ministry of National Defense and the Ministry of Public Security; the head of an authorized administrative body or a delegated authority managing cadres, civil servants, and heads of public institutions who establish and issue such regulations. The bonus regulation shall be submitted to the superior management agency for supervision, inspection, and public disclosure within the agency or unit.

3. The bonus regulation stipulated in Clause 2 of this Article must include the following contents:

a) Scope and applicable subjects;

b) Criteria for rewarding based on outstanding work performance and results of quarterly, six-monthly monitoring, evaluation, and annual quality assessment of individuals receiving salaries within the agency or unit;

c) Specific bonus amounts for each case, not necessarily linked to individual salary coefficients;

d) Procedures and formalities for awarding bonuses;

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

4. The annual bonus fund stipulated in this Article is outside the commendation fund as per the provisions of the Law on Commendation and Merit, and shall be determined at 10% of the total salary fund (excluding allowances) based on rank, position, grade, and military rank for individuals listed for salary payment within the agency or unit. By the end of the fiscal year, including any adjustment to final accounts, if an agency or unit does not fully utilize its annual bonus fund, it shall cancel the budget (in case of a surplus in the budget) or remit to the national treasury (in case of temporary advance).

Article 5. Funding

1. Sources of funding for central ministries and agencies:

a) Utilize 10% of regular recurrent savings (excluding salary, allowance based on salary, items with salaried nature, and human resource-related expenses), the additional budget allocated in 2026 compared to the 2025 budget as approved by the competent authority;

b) Use at least 40% of the remaining revenue from 2026 after deducting direct costs related to service provision, fee collection. Specifically for revenue from medical and preventive healthcare services provided by public hospitals, use a minimum of 35% after deducting direct costs related to service provision, fee collection;

c) Utilize the remaining funds allocated for salary reform in 2025 if any.

a) Use 70% of the additional local budget revenue realized in 2025 compared to the budget assigned by the Prime Minister (excluding land use fees; lottery proceeds; privatization and divestiture revenues from state-owned enterprises managed by the locality, and items excluded according to National Assembly Resolutions or Prime Minister Decisions);

b) Use 50% of the additional local budget revenue projected for 2026, 2025, 2024 compared to the previous year's budget as assigned by the Prime Minister (excluding land use fees; lottery proceeds; privatization and divestiture revenues from state-owned enterprises managed by the locality, and items excluded according to National Assembly Resolutions or Prime Minister Decisions);

c) Use 10% of regular recurrent savings (excluding salary, allowance, contributions based on salary, items with salaried nature, and human resource-related expenses), the budget for 2026 as approved by the competent authority, including: 10% of the 2023 regular recurrent budget, 10% of the additional 2024 regular recurrent budget compared to 2023, 10% of the additional 2025 regular recurrent budget compared to 2024, and 10% of the additional 2026 regular recurrent budget compared to 2025;

d) Use remaining funds allocated for salary reform up to the end of 2025 if any;

e) Utilize at least 40% of the remaining revenue from 2026 after deducting direct costs related to service provision, fee collection. Specifically for revenue from medical and preventive healthcare services provided by public hospitals, use a minimum of 35%.

3. The central budget shall supplement any funding shortfall due to adjustments in the minimum wage and implementation of bonus systems for 2026 after implementing provisions in Clauses 1 and 2 of this Article for central ministries, agencies at the same level, other central-level entities, and provincial and municipal authorities directly under the Central Government.

4. Funding sources for public institutions self-financing regular recurrent expenses and investment (Group 1), self-financing regular recurrent expenses (Group 2): The implementation of salary reform and bonus systems for staff in Group 1 and Group 2 public institutions, as per the provisions of Decree No. 60/2021/NĐ-CP dated June 21, 2021, of the Government on financial self-reliance mechanisms for public institutions, and Decree No. 111/2025/NĐ-CP dated May 22, 2025, amending and supplementing certain provisions of Decree No. 60/2021/NĐ-CP, as well as any amendments or replacements (if applicable).

4. Funding sources for public sector institutions that self-finance their recurrent expenditures and investment expenditures (Group 1), and those that self-finance their recurrent expenditures only (Group 2): The funding for salary reform implementation, and the implementation of reward systems for staff and workers in Group 1 and Group 2 public sector institutions as provided by Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial self-governance mechanism of public sector institutions, and Decree No. 111/2025/NĐ-CP dated May 22, 2025 of the Government amending and supplementing certain provisions of Decree No. 60/2021/NĐ-CP and any subsequent amendments or replacements (if applicable).

Article 6. Enforceability

1. This Decree shall take effect from July 1, 2026.

2. The Decree No. 73/2024/NĐ-CP dated June 30, 2024 of the Government on specifying the basic salary and bonus system for civil servants, public officials, staff members, and military personnel shall cease to be effective from the date this Decree takes effect.

Article 7. Implementation Responsibility

1. The Minister of Home Affairs shall guide the implementation of provisions regarding the basic salary in this Decree for recipients of salaries and allowances within Party, State, Vietnam Fatherland Front, political-social organizations, and associations performing tasks assigned by the state (hereinafter referred to as Party, State organs, public institutions) at central, provincial, district, commune, special economic zones, and military units.

2. The Minister of National Defense, the Minister of Public Security shall guide the implementation of provisions in this Decree for recipients within their respective jurisdictions.

3. The Minister of Finance:

a) Guide the determination of requirements, sources, and methods of expenditure for implementing the basic salary and bonus system specified in this Decree, as well as the scope of funds to be retained as stipulated at point b clause 1 and point e clause 2 of Article 5 of this Decree;

b) Guide the payment of salaries and income for central public institutions currently operating under special financial mechanisms until such mechanisms are revised or abolished in accordance with paragraph 3 of Article 3 of this Decree;

c) Compile requirements and sources, and present to competent authorities for additional funding required due to adjustments in basic salary and bonus systems for central ministries, agencies at the same level, other central authorities, and provinces, municipalities directly under the Central Government as provided by this Decree.

4. The Ministers of various departments, heads of agencies at the same level, chairpersons of people's committees of provinces and municipalities directly under the Central Government, and relevant organs, organizations, and individuals shall be responsible for implementing this Decree.

Article 1. Scope of Application

This Decree specifies the basic salary applicable to recipients of salaries and allowances, as well as bonus systems applicable to those performing work within Party, State, Vietnam Fatherland Front, political-social organizations directly under the Vietnam Fatherland Front, and social organizations performing tasks assigned by the state (hereinafter referred to collectively as organs, institutions) at central, provincial, district, commune, special economic zones, and administrative-economic special zones, and military units.

Article 2. Applicable Persons

1. Recipients of salaries and allowances shall apply the basic salary specified in Article 1 of this Decree, including:

a) Civil servants from central to commune levels as defined in Article 1 of the Law on Civil Servants;

b) Staff members within public institutions as defined in Article 1 of the Law on Staff Members;

c) Persons performing work under labor contracts in administrative organs and public institutions where such application is applicable or agreed upon in their employment contract, based on Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for civil servants, public officials, staff members, and military personnel;

d) Persons working within staffing limits at associations receiving state funding for operational expenses as defined in Decree No. 126/2024/NĐ-CP dated October 8, 2024 of the Government on organization, operation, and management of associations;

d) Officers, professional soldiers, workers, staff members, public officials, defense public officials, and contract laborers of the People's Army of Vietnam;

e) Officers, non-commissioned officers receiving salaries, workers of the Public Security Force, and contract laborers of the People's Public Security Force;

g) Persons working in key organizations;

h) Non-commissioned officers and soldiers of the People's Army of Vietnam; non-commissioned officers and conscript soldiers of the People's Public Security Force;

i) Persons engaged in part-time activities at hamlets and residents' groups.

2. Recipients specified in points a, b, c, d, d, e, and g of paragraph 1 (excluding recipients of allowances and living expenses) are subject to the bonus system.

Article 3. Base Salary

1. The base salary is used as a basis for:

a) Calculating salaries in the salary tables, allowances, and implementing other provisions of law according to the objects specified in Paragraph 2 of this Decree;

b) Calculating activity fees and living expenses according to the provisions of law:

The amounts to be deducted and benefits to be enjoyed based on a monthly salary of 2,530,000 Vietnamese Dong as of July 1, 2026, with the base salary being 2,530,000 Vietnamese Dong.

3. For agencies and units that are currently applying special financial mechanisms and income systems at the central level, in accordance with Point c of Clause 6.2 of Resolution No. 142/2024/QH15 dated June 29, 2024, by the Seventh Session of the Fifteenth National Assembly: Implementing the retention of the difference between salaries and additional income for civil servants, public officials, and staff in June 2026 after the revision or abolition of the special financial mechanism and income system. Until such mechanisms are revised or abolished, implement monthly salary and additional income according to a base salary of 2,530,000 Vietnamese Dong per month under the special system from July 1, 2026, ensuring it does not exceed the additional income and additional income received in June 2026 (excluding any additional income due to adjustments in salary grade coefficients when upgrading grades or ranks).

For agencies and units that are retaining the difference between salaries and additional income for June 2024 with salaries from July 1, 2024, due to the revision or abolition of special financial mechanisms and income systems: Implement a reduction in the retained difference corresponding to the base salary increase ratio from July 1, 2026.

In case of calculation based on the above principle, if the monthly salary and additional income from July 1, 2026 are lower than the general stipulated salary, implement the salary according to the general provisions.

4. The Government adjusts the base salary after reporting to the National Assembly for review and decision in accordance with the country's budget capacity, consumer price index, and economic growth rate.

Article 4. Bonus System

1. Implement a bonus system based on outstanding work performance and annual follow-up, evaluation, and quality ranking results for objects specified in Paragraph 2 of Clause 2 of this Decree.

2. The bonus system stipulated in Paragraph 1 of this Article is used to provide one-time bonuses based on outstanding work performance and regular annual bonuses based on quarterly, semi-annual follow-up, evaluation, and quality ranking results for each person listed in the salary list of the agency or unit, implemented according to the Reward Regulations established by the head of a military force unit as per the provisions of the Ministry of National Defense, Ministry of Public Security; heads of agencies with authority to manage or delegated management authority over civil servants, public officials and heads of public institutions. The reward regulations are submitted to the directly superior managing agency for supervision, inspection, and public disclosure within the agency or unit.

3. The reward regulations of the agency or unit stipulated in Paragraph 2 of this Article must include the following contents:

a) Scope and applicable objects;

b) Criteria for rewarding based on outstanding work performance and results of quarterly, semi-annual follow-up, evaluation, and annual quality ranking of individuals receiving salaries within the agency or unit;

c) Specific bonus amounts for each case, not necessarily linked to the salary grade coefficient of each individual;

d) Procedures and formalities for reviewing rewards;

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

4. The annual bonus fund stipulated in this Article is outside the general commendation fund according to the Law on Commendation, amounting to 10% of the total salary fund (excluding allowances) based on position, rank, grade, and military rank for individuals listed in the salary list of the agency or unit.

By the end of the fiscal year, including the time for finalizing the financial settlement, if an agency or unit does not fully utilize its annual bonus fund, it shall cancel the budget (in case of a surplus) or remit to the national treasury (in case of temporary advance).

Article 5. Implementation Costs

1. Sources of funding for central ministries and agencies:

a) Utilize 10% of the savings from regular expenditures in 2026 over the 2025 budget, excluding salaries, allowances based on salary, items with a salaried nature, and personnel-related expenses according to regulations;

b) Use at least 40% of the remaining revenue after deducting costs directly related to service provision and fee collection in 2026. Specifically for revenues from providing medical services, preventive health services, and other healthcare services by public hospitals, use at least 35% after deducting costs directly related to service provision and fee collection;

c) Utilize the remaining funds allocated for salary reform in 2025 if any.

Funding sources for provinces and municipalities directly under central authority

a) Use 70% of the increased local budget revenue in 2025 over the budget assigned by the Prime Minister (excluding land use fees; lottery proceeds; privatization and divestiture revenues from state-owned enterprises managed by the province, and amounts excluded according to National Assembly Resolutions or Prime Minister Decisions);

b) Use 50% of the increased local budget revenue in the budgets for 2026, 2025, and 2024 over the previous year's assigned budget by the Prime Minister (excluding land use fees; lottery proceeds; privatization and divestiture revenues from state-owned enterprises managed by the province, and amounts excluded according to National Assembly Resolutions or Prime Minister Decisions);

c) Utilize 10% of regular expenditure savings in 2026 as allocated by competent authorities, including: 10% of the 2023 regular expenditure budget, 10% of the additional 2024 regular expenditure budget over 2023, 10% of the additional 2025 regular expenditure budget over 2024, and 10% of the additional 2026 regular expenditure budget over 2025;

d) Use any remaining funds from salary reform up to the end of 2025;

e) Utilize funding from local government savings in regular expenditure support for routine operations (salary payments, activities as per legal provisions) due to staff reduction and organizational restructuring implementing a two-tier local government model;

f) Use at least 40% of the remaining revenue according to regulations in 2026 after deducting costs directly related to service provision and fee collection. Specifically for revenues from providing medical services, preventive health services, and other healthcare services by public hospitals, use at least 35%.

3. The central budget will supplement funding shortages due to adjustments in the minimum wage base and implementation of reward systems in 2026 for central ministries, agencies at the same level, and provinces and municipalities directly under central authority after implementing the provisions in paragraph 1 and paragraph 2 of this Article.

4. Funding sources for public institutions self-financing regular and investment expenditures (Group 1), public institutions self-financing regular expenditures (Group 2): Implementation costs for salary reform, implementation of reward systems for staff and employees in Group 1 and Group 2 public institutions are to be borne by the institution according to the provisions of Decree No. 60/2021/NĐ-CP dated June 21, 2021, of the Government on financial self-reliance mechanisms for public institutions, Decree No. 111/2025/NĐ-CP dated May 22, 2025, amending and supplementing certain provisions of Decree No. 60/2021/NĐ-CP, and any subsequent amendments or replacements (if applicable).

Article 6. Enforceability

1. This Decree shall take effect from July 1, 2026.

2. The Decree No. 73/2024/NĐ-CP of the Government dated June 30, 2024 on the basic salary and bonus system for civil servants, public officials, staff members, and military personnel shall cease to be in effect from the date this Decree takes effect.

Article 7. Implementation Responsibilities

1. The Minister of Home Affairs shall guide the implementation of provisions regarding the basic salary at this Decree for recipients of salaries and allowances within Party, State, Vietnam Fatherland Front, political-social organizations, and associations in public sector agencies, organizations, and units.

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

3. The Minister of Finance:

a) Guide the determination of requirements, sources, and methods of expenditure for implementing the basic salary and bonus system stipulated in this Decree; specify the scope of appropriation at points b of Clause 1 and point e of Clause 2 of Article 5 of this Decree;

b) Guide the payment of salaries and income to agencies, units currently implementing special financial mechanisms and income systems at the central level as specified in paragraph 3 of Article 3 of this Decree during the period before such special financial mechanisms and income systems are revised or abolished;

c) Compile requirements for funding sources and report to competent authorities for additional funds required due to adjustments in basic salary and bonus system for ministries, agencies at the same level, other central authorities, and provinces, municipalities directly under the Central Government as provided in this Decree.

4. The Ministers, heads of agencies at the same level, chairmen of people's committees of provinces and municipalities directly under the Central Government, and relevant agencies, organizations, and individuals shall bear responsibility for implementing this Decree.

Central Committee Secretariat;

Prime Minister, Deputy Prime Ministers of the Government;

Ministries, agencies at the same level;

People's Councils, People's Committees of provinces and municipalities directly under the Central Government;

Central Party Office and its committees;

Office of the General Secretary;

Office of the President;

Ethnic Affairs Committee and its committees of the National Assembly;

National Assembly Office;

Supreme People's Court;

Supreme People's Procuratorate;

National Audit Office;

Central Committee of the Vietnam Fatherland Front;

Central organizations of political-social organizations;

VPCP: BTCN, various PCNs, TTg Assistant, Director of Cổng TTĐT, various Departments, Units under its jurisdiction. Gazette:

Retained: VT, KTTH (2). Gg