Decree No. 24/2023/NĐ-CP stipulates the minimum wage base for cadres, civil servants, public officials, and armed forces personnel.

DECREE

specifies the base salary level for cadres, civil servants, public officials, and armed forces personnel.

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Labor Code on November 20, 2019;

Article 1. Scope of Application

At the proposal of the Minister of Home Affairs and the Minister of Finance;

The Government issues a Decree to specify the base salary level for cadres, civil servants, public officials, and armed forces personnel.

Article 1. Scope of Regulation

This Decree sets forth the base salary level applicable to cadres, civil servants, public officials, those receiving salaries and allowances, and workers (hereinafter referred to collectively as persons receiving salaries and allowances) working in agencies, organizations, and public service units of the Party, State, Vietnam Fatherland Front, political-social organizations, and associations supported by state budget funds at central, provincial, district, town, city under province, and commune levels, as well as special administrative-economic zones and armed forces.

Article 2. Applicability

Persons receiving salaries and allowances as stipulated in Article 1 of this Decree include:

1. Cadres and civil servants from central to district levels as specified in Clause 1 and Clause 2, Article 4 of the Civil Servants Law 2008 (amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Civil Servants Law and the Public Officials Law 2019).

2. Cadres and civil servants at commune level as specified in Clause 3, Article 4 of the Civil Servants Law 2008 (amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Civil Servants Law and the Public Officials Law 2019).

3. Public officials in public service units as specified in the Public Officials Law 2010 (amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Civil Servants Law and the Public Officials Law 2019).

4. Persons performing jobs under labor contracts as specified 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 belonging to cases where they are applied or agreed upon in labor contracts implementing the salary system according to Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, public officials, and armed forces.

5. Persons working within the staffing quota in associations supported by state budget funds for operation costs as specified in Decree No. 45/2010/ND-CP dated April 21, 2010 of the Government on organization, operation, and management of associations (amended and supplemented by Decree No. 33/2012/ND-CP dated April 13, 2012 of the Government).

6. Officers, professional military personnel, non-commissioned officers, soldiers, defense workers, and contractual employees belonging to the Vietnam People's Army.

7. Officers, non-commissioned officers receiving salaries, non-commissioned officers, conscript soldiers, police workers, and contractual employees belonging to the Vietnam People's Public Security Force.

8. Persons working in confidential organizations.

9. Non-professional staff at commune level, village, and neighborhood.

Article 3. Basic Salary Level

1. The basic salary level serves as a basis for:

a) Calculating the salary levels in the salary tables, allowances, and implementing other systems according to the laws for the subjects specified in Article 2 of this Decree;

b) Calculating activity fees and living expenses as prescribed by law;

c) Calculating deductions and benefits based on the basic salary level.

2. As of July 1, 2023, the base salary is VND 1,800,000 per month.

3. Continue to implement financial mechanisms and special income for agencies and units currently implementing special financial mechanisms and income at the central level as prescribed by competent authorities for certain administrative state agencies until comprehensive reform of the salary policy is implemented according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the 12th Term; the monthly salary and additional income calculated based on the base salary of VND 1,800,000 per month from July 1, 2023, according to the special mechanism ensuring that it does not exceed the average monthly salary and additional income in 2022 (excluding the portion of salary and additional income due to adjustment of salary coefficients according to rank and grade when promotion occurs).

4. The Government shall submit to the National Assembly for consideration the adjustment of the base salary in accordance with the state budget capacity, consumer price index, and economic growth rate of the country.

Article 4. Implementation funds

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

a) Utilize 10% of the increased regular expenditure savings (excluding salary, allowance, and other items with the nature of salary and expenditures for human resources according to regulations) in the 2023 budget compared to the 2022 budget as approved by the competent authority;

b) Administrative agencies and public service units with fee collection shall establish sources for salary reform from a portion of retained revenue from fees after deducting direct costs related to service provision and fee collection activities;

c) Utilize remaining funds from the 2022 salary reform implementation (if any).

2. Provinces and centrally-administered cities:

a) Utilize 10% of the increased regular expenditure savings (excluding salary, allowance, and other items with the nature of salary and expenditures for human resources according to regulations) in the 2023 budget as approved by the competent authority;

b) Utilize 70% of the increased local government revenue compared to the budget projection (excluding: land use fees; lottery proceeds; proceeds from the privatization and divestment of state-owned enterprises managed by localities; advance payments from investors for compensation, land clearance, and development; proceeds from the disposal of state assets at agencies, organizations, and units authorized to use them for investment according to regulations; proceeds from land protection and development; fees for visiting cultural heritage sites; fees for using infrastructure and public service facilities in border areas; environmental protection fees for mineral extraction; environmental protection fees for wastewater; proceeds from public land funds, profits, and assets at communes, and rental income from state-owned property) as directed by the Prime Minister;

c) Utilize remaining funds from the 2022 salary reform implementation (if any);

d) Utilize at least 40% of the retained revenue in 2023 after deducting direct costs related to service provision and fee collection activities. Specifically, for revenue from providing medical services, preventive healthcare, and other health services by public healthcare facilities, at least 35% should be utilized. The scope of retained revenue to be extracted will be carried out according to the guidelines of the Ministry of Finance regarding the needs and sources for implementing the 2023 salary reform.

3. The Central Budget supplements the remaining funds for the basic salary level adjustment in 2023 for ministries, ministerial-level agencies, government agencies, other central agencies, and centrally-administered provinces and cities after implementing the provisions stipulated in Clauses 1 and 2 of this Article.

4. The funds to implement the public service personnel salary reform in Group 1 and Group 2 state-owned public institutions shall be self-funded by the units according to the provisions of Government Decree No. 60/2021/NĐ-CP dated June 21, 2021 on the financial autonomy mechanism of state-owned public institutions and any amendments, supplements, or replacements thereof (if any).

Article 5. Effective Date

1. This Decree takes effect from July 1, 2023.

2. Government Decree No. 38/2019/NĐ-CP dated May 9, 2019 on the basic salary level for civil servants, public officials, and armed forces personnel ceases to be effective from the date this Decree takes effect.

Article 6. Responsibilities for guidance and implementation

1. The Minister of Home Affairs shall provide guidance on the implementation of the provisions of this Decree concerning those receiving salaries and allowances in Party, State, Vietnam Fatherland Front, political-social organizations, and association agencies and units.

2. The Ministers of National Defense and Public Security shall guide the implementation of the provisions of this Decree for individuals within their respective jurisdictions;

3. The Minister of Finance:

a) Guide the determination of needs, sources, and methods of expenditure for implementing the basic salary level prescribed in this Decree;

b) Guide the payment of salaries and income for agencies and units currently implementing special financial mechanisms and income regimes at the central level as stipulated in Clause 3, Article 3 of this Decree;

c) Review the needs and supplement the remaining funds due to the implementation of the basic salary level adjustment for ministries, ministerial-level agencies, government agencies, other central agencies, and centrally-administered provinces and cities as stipulated in this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of People's Committees of centrally-administered cities and provinces are responsible for enforcing this Decree.