Decree No. 26-CP provides temporary regulations on a new wage system to be uniformly applied to all enterprises nationwide, replacing the old wage system. The minimum wage is set at 120,000 VND per month, with additional allowances such as regional, hazardous, responsibility, night shift, attraction, and expensive area allowances. Enterprises must ensure that wages are based on job and position, not lower than the current prescribed level.
Scope of application
All enterprises nationwide
Key points
- Enterprises apply the new wage system with a minimum wage of 120,000 VND per month (Article 2).
- Regional allowance ranges from 70% to 100% of the minimum wage, hazardous allowance from 40% to 100%, responsibility allowance from 30% to 100%, night shift allowance from 30% to 40%, attraction allowance from 20% to 70%, and expensive area allowance from 10% to 30% (Article 4).
- Overtime pay is paid at 150% on regular days, and 200% on weekly rest days or holidays (Article 5).
- Probationary period pay is at least 70% of the wage rate of the job (Article 6).
- Abolish the electricity subsidy, education subsidy, housing subsidy, and daily transportation reimbursement (Article 7).
🌐 Social impact of this document
- Enhance employee benefits with a higher minimum wage than before.
- Enterprises must adjust their wage scales, salary tables, and allowances according to the new regulations.
- Employees may receive appropriate allowances corresponding to their jobs.
❓ Frequently asked questions
What is the minimum wage?
The minimum wage is 120,000 VND per month (Article 2).
How is the regional allowance calculated?
The regional allowance ranges from 70% to 100% of the minimum wage, depending on geographical and climatic conditions (Article 4.1).
What is the overtime pay on weekly rest days?
200% of the standard hourly wage (Article 5).
What is the minimum probationary period pay?
At least 70% of the wage rate of the job (Article 6).
Which systems are abolished?
Abolish the electricity subsidy, education subsidy, housing subsidy, and daily transportation reimbursement (Article 7).
Full text
DECREE
Interim Provisions on New Wage System in Enterprises
THE GOVERNMENT
Based on the Government Organization Law dated September 30, 1992;
Based on the Resolution of the Second Session of the Ninth National Assembly;
At the proposal of the Minister of Labor, War Invalids and Social Affairs;
DECREE:
Article 1. Now promulgates temporarily the new wage system to be uniformly applied to all enterprises throughout the country, replacing the wage system prescribed in Decree No. 235-HĐBT dated September 18, 1985.
Article 2. The minimum wage is 120,000 VND/month. This minimum wage serves as the basis for calculating other wage levels within the wage scale, salary table, and salary allowances, and for paying wages to those performing the simplest tasks under normal working conditions.
Wages and salary allowances will be adjusted gradually in accordance with the development of the socio-economic situation.
Article 3. Attached to this Decree are the wage scales and salary tables to be implemented in enterprises as follows:
1. Wage Scale for Workers.
2. Salary Table for Workers, Direct Production and Business Staff, and Service Staff.
3. Salary Table for Professional and Technical Cadres and Leadership Position Allowances.
4. Salary Table for Enterprise Management Positions.
Article 4. In addition to the wage scales and salary tables stipulated in Article 3 of this Decree, the following salary allowances are also provided:
1. Regional Allowance: applicable to remote and difficult areas with harsh weather conditions.
The allowance includes seven levels: 0.1; 0.2; 0.3; 0.4; 0.5; 0.7 and 1.0 times the minimum wage.
2. Hazardous and Dangerous Work Allowance: applicable to occupations or jobs with hazardous and dangerous working conditions not included in the wage level.
The allowance includes four levels: 0.1; 0.2; 0.3 and 0.4 times the minimum wage.
3. Responsibility Allowance: applicable to certain occupations or jobs requiring high responsibility or兼任企业管理职位的兼职工作者。
补贴包括三个等级：0.1；0.2 和 0.3 倍于最低工资。
4. 夜班补贴：适用于从晚上10点到次日早上6点工作的工人和职员。
补贴包括两个等级：
对于不经常上夜班的工作，夜班补贴为基本工资或职务工资的30%；
对于经常上夜班的工作（三班倒制度）或专门从事夜班工作，夜班补贴为基本工资或职务工资的40%；
5. 吸引补贴：适用于前往新经济区、经济基础薄弱且生活条件特别困难的岛屿工作的工人和职员。
补贴包括四个等级：20%，30%，50% 和 70% 的基本工资或职务工资。
The period of enjoyment is from 3 to 5 years.
6. 费用较高地区补贴：适用于生活费用指数（粮食、食品和服务）高于全国平均水平10%及以上的地区。
补贴包括五个等级：0.1；0.15；0.2；0.25 和 0.3 倍于最低工资。
流动补贴：适用于需要经常更换工作地点和居住地的职业或工作。
补贴包括三个等级：0.2；0.4 和 0.6 倍于最低工资。
Article 5. 当加班超过标准工作时间规定时，加班时间应按标准小时工资的150%支付，如果是在正常工作日加班；按标准小时工资的200%支付，如果是在每周休息日或法定假日加班。
Article 6. 试用期或见习期的工资至少应等于合同中约定的职业或工作的工资的70%。
Article 7. 废除电费补贴、学费补贴、住房补贴、滑价系数以及日常上下班交通费和年假交通费的支付制度（除某些特定对象由劳动和社会事务部、财政部另行具体指导外）。
对于某些行业的特殊制度，劳动和社会事务部与财政部将重新审查并呈报总理决定。
Article 8. 实施工资制度必须遵守以下原则：
干什么工作，担任什么职务，就享受相应工作的工资和职务工资，通过劳动合同和集体劳工协议确定。
对于直接从事生产和经营的工人和员工，定级依据是技术等级标准；对于职员是专业技能标准；对于企业管理职位是根据管理复杂程度和生产经济效益的企业等级标准。
发放工资必须基于生产和经营成果，企业必须确保对国家的义务不低于现行规定。国家财政不支持新的工资制度的实施。
Article 9. 第三条和第四条规定的工资等级表、工资表和工资补贴是计算单位工资成本和确定企业利润税的基础。
单位工资成本的计算和登记，各企业必须按照劳动和社会事务部、财政部的指导进行。
特别重要的产品、特殊产品和由国家定价的产品，其单位工资成本必须遵循国家的规定。
Article 10. 劳动者和企业主有义务缴纳社会保险和医疗保险，依照国家规定。
Article 11. 劳动和社会事务部制定并统一管理企业的职业目录、工人技术等级标准和职员专业技能标准。
企业等级标准，劳动和社会事务部与财政部及其他相关部门共同制定具体规定并指导执行；对于特别等级的企业，两部门需呈报总理决定。
劳动和社会事务部、财政部指导旧工资向新工资的转换；指导国有企业管理职位的工资发放，以及根据生产经营效益发放奖金的制度，适用于已注册的根据第388-HĐBT号1991年11月20日政府决议的企业；发布企业员工工资和收入手册。
Article 12. 本条例自1993年4月1日起生效。
与本条例相悖的关于工资补贴和补助的规定予以废止。
Article 13. The Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance shall be responsible for guiding the implementation of this Decree.
Article 14. - The Ministers, Heads of ministerial-level agencies, agencies under the Government, and Chairpersons of People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decree./.
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