Decree No. 73/2024/ND-CP stipulates the basic salary level and bonus system for cadres, civil servants, public officials, and armed forces personnel.

DECREE

Regulations on the basic salary level and bonus system 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;

Pursuant to Resolution No. 142/2024/QH15 of the 7th Session of the 15th National Assembly dated June 29, 2024;

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

The Government issues this Decree stipulating the basic salary level and bonus system for cadres, civil servants, public officials, and armed forces personnel.

Article 1. Scope of Regulation

This Decree stipulates the application of the basic salary level for those receiving salaries and allowances, and the bonus system for those receiving salaries 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 (hereinafter referred to collectively as agencies and units) at the central, provincial (province-level), district (district-level), commune (commune-level), special administrative-economic zones, and armed forces.

Article 2. Applicability

1. Persons receiving salaries and allowances shall apply the basic salary level prescribed in Article 1 of this Decree, including:

a) Cadres and civil servants from the central to district levels as prescribed 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);

b) Cadres and civil servants at the commune level as prescribed 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);

c) Public officials in public service units as prescribed 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);

d) Persons performing work under labor contracts as prescribed in Decree No. 111/2022/NĐ-CP dated December 30, 2022 of the Government on contracts for certain types of work in administrative agencies and public service units that are subject to or have agreed in the labor contract to be applied with salary classification according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, public officials, and armed forces personnel;

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

e) Officers, professional military personnel, defense public officials, and contractual workers belonging to the Vietnam People's Army;

g) Officers, non-commissioned officers receiving salaries, police workers, and contractual workers belonging to the Vietnam People's Public Security Force;

h) Persons working in confidential organizations;

i) Non-commissioned officers and soldiers belonging to the Vietnam People's Army; non-commissioned officers and conscripted police officers belonging to the Vietnam People's Public Security Force;

k) Persons engaged in part-time work at the commune level, village, and neighborhood association.

2. Persons receiving salaries as prescribed in points a, b, c, d, đ, e, g, and h of Clause 1 of this Article (excluding those receiving allowances and living expenses) are eligible for the bonus system.

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, 2024, the basic salary level is VND 2,340,000 per month.

3. For agencies and units currently applying special financial mechanisms and income regulations at the central level: Maintain the difference between salaries and additional income in June 2024 for officials, civil servants, and public employees compared to their salaries from July 1, 2024 after revising or abolishing the financial mechanism and special income regulations. During the period before such revisions or abolitions, implement the salary and additional income monthly according to the special mechanism from July 1, 2024 based on the basic salary level of VND 2,340,000 per month, ensuring it does not exceed the salary and additional income received in June 2024 (excluding the part of salary and additional income due to the adjustment of the salary coefficient when upgrading rank or grade). In cases where the calculation follows the above principle, if the salary and additional income from July 1, 2024 under the special mechanism is lower than the general salary regulation, then implement the general salary regulation.

4. The Government adjusts the basic salary level after reporting to the National Assembly for consideration and decision, taking into account the state budget capacity, consumer price index, and national economic growth rate.

Article 4. Bonus System

1. Implement the bonus system based on outstanding work achievements and annual performance evaluations for the subjects specified in Clause 2 of Article 2 of this Decree.

2. The bonus system stipulated in Clause 1 of this Article is used to award bonuses for outstanding achievements and annual bonuses based on the results of performance evaluations of each person receiving salary within the agency or unit. The heads of military forces units as prescribed by the Ministry of Defense and the Ministry of Public Security, the heads of agencies with management authority or delegated management authority over officials and civil servants, and the heads of public service organizations are responsible for establishing specific regulations to implement the bonus system applicable to the personnel on the payroll of the agency or unit; submit these regulations to the immediate superior supervisory agency for management, inspection, and public disclosure within the agency or unit.

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

a) Scope and application subjects;

b) Criteria for bonuses based on outstanding work achievements and annual performance evaluations of personnel receiving salary within the agency or unit;

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

d) Procedures and processes for awarding bonuses;

đ) Other provisions according to the management requirements of the agency or unit (if necessary).

4. The annual bonus fund stipulated in this Article is outside the commendation and reward fund as prescribed by the Law on Competition and Rewards, determined by 10% of the total salary fund (excluding allowances) according to position, title, rank, grade, and military rank of the personnel on the payroll of the agency or unit.

By the end of January of the following year, if the agency or unit has not fully utilized the annual bonus fund, it shall not be carried forward to the next year's bonus fund.

Article 5. Funding Implementation

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

a) Use 10% of the increased regular expenditure savings (excluding salary, allowance, and other similar payments and human resource-related expenditures) in the 2024 budget compared to the 2023 budget approved by the competent authority;

b) Use at least 40% of the retained revenue according to the 2024 regulations after deducting direct costs related to service provision and fee collection activities. Specifically, for revenues from providing medical services, preventive health services, and other healthcare services by public health facilities, use at least 35% after deducting direct costs related to service provision and fee collection;

c) Use remaining resources from the 2023 salary reform that were not utilized (if any).

2. Provinces and centrally-administered cities:

a) Use 10% of the increased regular expenditure savings (excluding salary, allowance, and other similar payments and human resource-related expenditures) in the 2024 budget compared to the 2023 budget approved by the competent authority;

b) Use 10% of the increased regular expenditure savings (excluding salary, allowance, and other similar payments and human resource-related expenditures) in the 2023 budget approved by the competent authority;

c) Use 50% of the increased local budget revenue in the 2024 forecast compared to the 2023 forecast assigned by the Prime Minister (excluding: land use fees; lottery proceeds; proceeds from state-owned enterprise shareholding and divestment managed by localities; advance payment from investors for compensation, land clearance, and disposal of state assets; fees for protecting and developing rice fields; fees for visiting world heritage sites; fees for using infrastructure and public service facilities at border gates; environmental protection fees for mineral extraction; environmental protection fees for wastewater; proceeds from public land funds, income from communal assets at village level, and rental income from state-owned houses).

d) Utilize 70% of the additional local budget revenue collected in 2023 compared to the forecast approved by the Prime Minister (excluding: land use fees; lottery revenues; proceeds from state-owned enterprise shareholding and divestment managed by localities; advance payments for land lease to be used by investors for compensation, clearance, and public asset disposal at agencies, organizations, and units authorized to decide on usage for investment according to regulations; rice paddy protection and development fees; fees for visiting historical sites and world heritage areas; fees for using infrastructure, service, and public utility works in border gates; environmental protection fees for mineral extraction; environmental protection fees for wastewater; revenues from public welfare land funds, profits, and assets at communes, and rental, lease-purchase, and sale proceeds from state-owned houses);

đ) Utilize the remaining resources from the implementation of salary reform in 2023 that have not been fully utilized (if any);

e) Utilize at least 40% of the retained revenue under the regime in 2024 after deducting direct costs related to service provision and fee collection activities. Specifically, for revenue from providing medical examination, treatment, preventive healthcare, and other health services by public healthcare facilities, at least 35% shall be utilized;

3. The central budget supplements the insufficient funding due to the adjustment of the basic salary level and the implementation of bonus systems in 2024 for ministries, ministerial-level agencies, government-affiliated agencies, central-level agencies, and centrally-administered cities and provinces after implementing the provisions stipulated in Clause 1 and Clause 2 of this Article;

4. Funding for the implementation of salary reform and bonus systems for civil servants and employees in public institutions classified as Group 1 and Group 2 shall be self-funded by the units in accordance with Decree No. 60/2021/NĐ-CP dated June 21, 2021, issued by the Government on the financial autonomy mechanism for public institutions and subsequent amendments, supplements, and replacements thereof (if any);

Article 6. Effectiveness

1. This Decree takes effect from July 1, 2024;

2. Decree No. 24/2023/NĐ-CP dated May 14, 2023, issued by the Government regarding the basic salary for cadres, civil servants, public officials, and armed forces personnel ceases to be effective from the date this Decree takes effect;

Article 7. Responsibilities for Guidance and Implementation

1. The Minister of Home Affairs shall guide the implementation of the provisions on the basic salary stipulated in this Decree for individuals 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 and bonus system stipulated in this Decree, and the scope of retained revenue as specified in Point b, Clause 1 and Point e, Clause 2, Article 5 of 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) Aggregate the needs and sources and submit to the competent authority for supplementary funding due to the implementation of the basic salary adjustment and bonus system for ministries, ministerial-level agencies, government-affiliated agencies, central-level agencies, and centrally-administered cities and provinces 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.