Circular No. 95/2024/TT-BQP guides the implementation of bonus systems for subjects receiving salaries from the state budget under the management of the Ministry of National Defense.

CIRCULAR

Guidelines for Implementing the System of Year-end Bonuses for Subjects Receiving Salaries from the State Budget under the Management of the Ministry of National Defense

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the Salary System for Civil Servants, Public Officials, and Military Personnel;

Pursuant to Decree No. 19/2017/NĐ-CP dated February 24, 2017 of the Government stipulating the Salary System for Defense Workers and the Allowance System for Tenured Defense Officials;

Pursuant to Decree No. 73/2024/NĐ-CP dated June 30, 2024 of the Government stipulating the Basic Salary Level and the System of Year-end Bonuses for Civil Servants, Public Officials, and Military Personnel;

Pursuant to Decree No. 01/2022/NĐ-CP dated November 30, 2022 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of National Defense;

At the proposal of the Director of the Finance Department of the Ministry of National Defense;

The Minister of National Defense issues this Circular guiding the implementation of the system of year-end bonuses for subjects receiving salaries from the state budget under the management of the Ministry of National Defense.

Article 1. Scope of Regulation

This Circular guides the implementation of the annual year-end bonus system and the special bonus system for subjects receiving salaries from the state budget under the management of the Ministry of National Defense.

Article 2. Applicability

1. Officers, professional military personnel, defense workers, defense officials, and civil servants working in the Military (defense civil servants).

2. Personnel engaged in confidential work and other personnel in confidential organizations under the Government Confidentiality Bureau.

3. Relevant agencies, units, organizations, and individuals.

Article 3. Annual Year-end Bonus System

1. Criteria for Awarding

Subjects specified in Clause 1 and Clause 2 of Article 2 of this Circular shall be entitled to the annual year-end bonus system when they are evaluated and classified by competent authorities as having completed their tasks at a satisfactory level or higher. Such evaluations and classifications shall be conducted in accordance with national regulations and those of the Ministry of National Defense.

2. Amount of Bonus

a) For subjects evaluated and classified as having excellently completed their tasks: In 2024, the bonus amount is four times the basic salary; from 2025 onwards, the bonus amount is eight times the basic salary.

b) For subjects evaluated and classified as having satisfactorily completed their tasks: In 2024, the bonus amount is three and a half times the basic salary; from 2025 onwards, the bonus amount is seven times the basic salary.

c) For subjects evaluated and classified as having completed their tasks: In 2024, the bonus amount is one and a half times the basic salary; from 2025 onwards, the bonus amount is three times the basic salary.

d) For subjects specified in Clause 1 of this Article, if they have received salaries from the state budget for seven months or more during the year: The bonus amount is equal to the bonus amount specified in Points a, b, and c of this Clause; if they have received salaries from the state budget for less than seven months during the year: The bonus amount is half the bonus amount specified in Points a, b, and c of this Clause.

Example 1: Comrade Nguyen Van A was recruited as a professional military personnel on August 1, 2025, with the rank of Second Lieutenant; the period for evaluation and classification of professional military personnel in 2025 of Comrade A's unit is from November 1, 2024, to October 31, 2025. Comrade A was evaluated and classified as having satisfactorily completed his tasks. At the time of the unit's evaluation and classification of professional military personnel in 2025, Comrade A had actually worked for three months in 2025 (from August 1, 2025, to October 31, 2025). Comrade A will receive an annual year-end bonus of 3.5 times the basic salary for the year 2025.

Example 2: Comrade Major Tran Thi C took maternity leave from October 1, 2024, to April 1, 2025; the period for evaluation and classification of cadres in 2025 of Comrade C's unit is from November 1, 2024, to October 31, 2025. Comrade C was evaluated and classified as having satisfactorily completed her tasks. At the time of the unit's evaluation and classification of cadres in 2025, Comrade C had actually worked for seven months in 2025 (from April 1, 2025, to October 31, 2025). Comrade C will receive an annual year-end bonus of seven times the basic salary for the year 2025.

3. Subjects specified in Article 2 of this Circular may only receive the annual year-end bonus once per year.

4. The bonus stipulated in this Article is subject to personal income tax according to the law and is not used to calculate social insurance and health insurance contributions.

Article 4. Extraordinary Bonus System

1. Criteria for Awards The subjects specified in Clause 1 and Clause 2, Article 2 of this Circular shall be entitled to the extraordinary bonus system when they achieve outstanding work results in unforeseen circumstances, occurring outside planned activities or regular tasks assigned to them.

2. Amount of Extraordinary Bonus

a) The amount of bonus for cases stipulated in Clause 1 of this Article shall be implemented according to the extraordinary bonus regulations of the Ministry of National Defense.

b) In cases where the subject achieves outstanding work results as stipulated in Clause 1 of this Article and is granted early promotion of military rank or pay grade by competent authority but has already held the highest rank for their position or has reached the final pay grade within their current pay category or if the outstanding work results are preserved but there is insufficient service time to grant early promotion or pay grade increase or if there are other achievements meeting the criteria for early promotion or pay grade increase, in addition to the bonus amount prescribed in point a of this clause, an additional sum equivalent to one month's salary used as the basis for social insurance contributions at the time of achieving the outstanding work results shall be considered for award.

c) In cases where multiple levels of bonuses are eligible based on the same task, only the highest level of bonus shall be awarded.

3. The extraordinary bonus system does not apply to subjects who are awarded honors under the Law on Commendation and Reward with forms such as Merit Award, Movement Commendation, Long-term Contribution Award, Anniversary Award, Diplomatic Award, and Summary and Conclusion Awards for campaigns and regular tasks.

Article 5. Procedures and Formalities for Awarding and Payment of Bonuses

1. For annual bonuses

Annually, based on the assessment and classification of the degree of completion of tasks for the year as announced by the competent authority and based on the payroll list at the time of evaluation and classification, units from regiment level and above shall prepare lists and distribute to beneficiaries, ensuring transparency within the unit; simultaneously reporting the results to the direct superior unit for management and inspection.

2. For extraordinary bonuses: Implemented according to the extraordinary bonus regulations of the Ministry of National Defense.

Article 6. Funding Assurance

1. The funding for implementing the bonus system stipulated in this Circular shall be guaranteed from the state budget allocated for regular defense spending; it shall be accounted for as follows:

a) Funding for annual bonuses: Item 6200, Sub-item 6201, Section 00, Department 00.

b) Funding for extraordinary bonuses: Item 6200, Sub-item 6201, Section 00, Department 00.

2. The preparation of budgets, execution, accounting, and settlement of funds for the bonus system shall be carried out in accordance with current regulations of the State and the Ministry of National Defense.

Article 7. Implementation Organization

1. The General Staff Department and the Political Bureau shall instruct subordinate agencies to review, amend, supplement, replace, or issue new regulations and guidelines on the assessment and classification of subjects within their management scope to facilitate the implementation of the bonus system stipulated in this Circular.

2. The Political Bureau shall instruct the Propaganda Department to lead the development of the content of the extraordinary bonus regulations within the Ministry of National Defense and submit it to the Financial Department - the Standing Office of the Steering Committee for Reform of Military Salary Policies for reporting to the Ministry for issuance according to regulations.

3. Agencies and units under the Ministry of National Defense shall submit reports as prescribed in the Appendix attached to this Circular to the Ministry of National Defense (through the Financial Department) before November 25, 2024 for consolidation and reporting to the State.

Article 8. Implementation clause

1. This Circular takes effect from December 25, 2024.

2. The annual regular bonus system stipulated in this Circular shall be implemented from July 1, 2024.

3. Amend Clause 1, Article 9 of Circular No. 198/2016/TT-BQP dated November 30, 2016 of the Minister of National Defense on the arrangement and utilization; assessment and classification of professional soldiers, workers, and civil servants in the standing forces of the People's Army, amended and supplemented by Circular No. 144/2018/TT-BQP dated September 26, 2018 as follows:

"1. The assessment and classification period shall be conducted in November each year (from January 1 of the previous year to October 31 of the year being assessed). In cases of transfer of duty, the receiving agency, organization, or unit shall be responsible for assessing and classifying based on the combined opinions of the transferring agency, organization, or unit. In cases of reduction in personnel outside the military, the assessment and classification period shall be conducted in the preceding month immediately before the start of the reduction period, and the assessment and classification period shall end at the end of that month; specifically, in 2024, cases that have been reduced outside the military after July 31, 2024 and have not yet been assessed and classified shall conduct supplementary assessments and classifications in November 2024."

Article 9. Responsibility for implementation

1. Heads of agencies and units are responsible for implementing this Circular.

2. During the implementation process, if there are difficulties, agencies and units shall report to the Ministry of National Defense (through the Financial Department) for research and resolution.

 Appendix

PROPOSED INCREASE IN STATE BUDGET FOR 2024 TO IMPLEMENT THE ANNUAL REGULAR BONUS SYSTEM ACCORDING TO DECREE NO. 73/2024/NĐ-CP OF THE GOVERNMENT ON JUNE 30, 2024
(Attached to Circular No. 95/2024/TT-BQP dated November 11, 2024 of the Ministry of National Defense)

REPORT
PROPOSED INCREASE IN STATE BUDGET FOR 2024 TO IMPLEMENT THE ANNUAL REGULAR BONUS SYSTEM ACCORDING TO DECREE NO. 73/2024/NĐ-CP OF THE GOVERNMENT ON JUNE 30, 2024

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