Decree 73/2024/ND-CP regulates the base salary and bonus regime for officials, civil servants, public employees, and the armed forces has been issued by the Government and takes effect from 1st July 2024.See more: (Gross to Net Salary Calculator | Net to Gross Updated 2024)

Base salary

From July 1, 2024, the base salary is 2,340,000 VND/month.This base salary is used to calculate salary in salary tables, and allowances and implement other regimes according to the provisions of law.

Bonus regime

The bonus regime is based on extraordinary work achievements and the results of annual assessment and ranking of task completion.Bonuses are given in unexpected bonuses based on work achievements and regular annual bonuses.The annual bonus fund is determined by 10% of the total salary fund (excluding allowances) according to position, title, rank, rank, and military rank.Bonus regulations must include the scope and subjects of application, bonus criteria, specific bonus levels, and bonus consideration processes and procedures.

Other regulations

Agencies and units applying special financial and income mechanisms at the central level must reserve the difference between the salary and additional income in June 2024 compared to the salary from July 1, 2024.The Government will adjust the base salary after reporting to the National Assembly for consideration and decision, under the state budget capacity, consumer price index, and the country’s economic growth rate.

Details of Decree 73/2024/ND-CP:

DECREE

Regulations on base salaries and bonus regimes for officials, civil servants, public employees, and the armed forces

Article 1. Scope

This Decree regulates the base salary applicable to salary earners, allowances and bonus regimes applicable to salary earners working in agencies, organizations, and public service units of the Party, The State, the Vietnam Fatherland Front, socio-political organizations, and associations are supported by the state budget with operating expenses (hereinafter collectively referred to as agencies and units) at the central, provincial and city levels. centrally run city (provincial level), in districts, towns, provincial cities, centrally run cities (district level), in communes, wards, towns (commune level), in special administrative-economic units, and armed forces.

Article 2. Subjects of application

People receiving salaries and allowances apply the base salary specified in Article 1 of this Decree, including:a) Officials and civil servants from central to district levels specified in Clauses 1 and 2, Article 4 of the Law on Cadres; civil servants in 2008 (amended and supplemented in the Law amending and supplementing many articles of the Law on Cadres and Civil Servants and the Law on Public Employees in 2019);b) Commune-level officials and civil servants specified in Clause 3, Article 4 of the 2008 Law on Cadres and Civil Servants; (amended and supplemented in the Law amending and supplementing several articles of the Law on Cadres, Civil Servants and the Law on Public Employees 2019);c) Officials in public service units according to the provisions of the 2010 Law on Public Employees; (amended and supplemented in the Law amending and supplementing some articles of the Law on Cadres, Civil Servants and the Law on Public Employees 2019);đ) People doing jobs under the labor contract regime specified in Decree No. 111/2022/ND-CP; December 30, 2022, of the Government on contracts for certain types of work in administrative agencies; and public service units in applicable cases; or there is an agreement in the labor contract to apply salary grading according to Decree No. 204/2004/ND-CP dated December 14, 2004, of the Government; on salary regimes for officials, civil servants, public employees, and the armed forces;d) People working within the payroll quota at associations that are supported by the state budget according to the provisions of Decree No. 45/2010/ND-CP dated April 21, 2010, of the Government regulating organization, operation, and management of associations (amended and supplemented in Decree No. 33/2012/ND-CP dated April 13, 2012, of the Government);

e) Officers, professional soldiers, workers, defense officials, and contract workers of the Vietnam People’s Army;

g) Officers, non-commissioned officers on salary, police workers, and contract workers of the People’s Public Security;h) People working in cipher organizations;i) Non-commissioned officers and soldiers of the Vietnam People’s Army; non-commissioned officers and soldiers of the People’s Public Security;k) People who work part-time at the commune level, in villages and residential groups. People receiving salaries specified in Points a, b, c, d, đ, e, g, and h, Clause 1 of this Article (excluding those receiving allowances and living expenses) are subject to the regime. bonus.

Article 3. Base salary

Base salary used as a basis:a) Calculate salary levels in salary tables, and allowance levels and implement other regimes according to the provisions of law for the subjects specified in Article 2 of this Decree;b) Calculate operating fees and living expenses according to the provisions of law;c) Calculate deductions and benefits based on base salary. From July 1, 2024, the base salary is 2,340,000 VND/month.

Agencies and units are applying specific financial and income mechanisms at the central level:

Also, Implement the reservation of the difference between salary and additional income in June 2024 of officials; civil servants and public employees with salaries from July 1, 2024, after amending or abolishing the special financial and income mechanism.While these mechanisms have not been amended or repealed; then implement the monthly salary and additional income calculated based on the base salary of 2,340,000 VND/month according to a special mechanism from July 1, 2024, ensuring not to exceed the salary level; and additional income to be enjoyed in June 2024 (excluding salary; and additional income due to adjusting the salary coefficient of rank and grade when upgrading rank or rank).In case calculated according to the above principle, if the salary and additional income from July 1, 2024, according to the specific mechanism is lower than the salary according to general regulations, the salary regime according to general regulations will be implemented. The Government adjusts the base salary after reporting to the National Assembly for consideration and decision following the state budget capacity, consumer price index, and economic growth rate of the country.

Article 4. Bonus regime

1. Implement the bonus regime based on unexpected work achievements and results of assessment and ranking of the level of annual task completion for the subjects specified in Clause 2, Article 2 of this Decree.
2. The bonus regime specified in Clause 1, Article

Used for unexpected bonuses based on work achievements and regular annual bonuses; According to the results of the assessment, classify the level of work completion; of each person receiving salary in the agency or unit. Heads of armed forces units according to regulations of the Ministry of National Defense and the Ministry of Public Security; the head of the competent authority; manage or have delegated authority to manage officials and civil servants; and the head of a public service unit is responsible for developing specific regulations to implement the bonus regime applicable to subjects on the agency’s and unit’s salary list; send to the management agency; directly to manage, inspect and implement publicly within agencies and units. Bonus regulations of agencies and units specified in Clause 2 of this Article must include the following contents:

a) Scope and subjects of application;

b) Bonus criteria based on unexpected work achievements and according to the results of assessment and ranking of the annual task completion level of salary earners in the agency or unit;c) Specific bonus levels for each case, not necessarily tied to the salary according to each person’s salary coefficient;d) Process and procedures for considering rewards;

d) Other regulations according to management requirements of agencies and units (if necessary).

The annual bonus fund specified in this Article is in addition to the reward fund prescribed by the Law on Emulation and Commendation, which is determined by 10% of the total salary fund (excluding allowances) according to position, title, rank, rank, and military rank of subjects on the agency or unit’s salary list.By the end of January 31 of the following year, an agency or unit must fully use the year’s bonus fund to be transferred to the following year’s bonus fund.

Article 5. Implementation costs

Ministries, ministerial-level agencies, Government agencies, and other central agencies:

a) Use 10% of regular spending savings; (except for salaries, salary allowances, salary items, and expenses for people according to the regime); The 2024 estimate is increased compared to the 2023 estimate assigned by the competent authority;b) Use at least 40% of the remaining revenue according to the 2024 regime; after deducting costs directly related to service provision and fee collection activities. Particularly for revenues from providing medical examination, treatment, and preventive medicine services; and other medical services of public health facilities use at least 35%; after deducting costs directly related to service provision and fee collection activities; regulates base salaryc) Use unused resources for implementing salary reform in 2023 (if any).

Provinces and centrally run cities:

a) Firstly, Use 10% of regular spending savings; (except for salaries, salary allowances, salary items, and expenses for people according to the regime); The 2024 estimate is increased compared to the 2023 estimate assigned by the competent authority; regulates base salary

b) Secondly, Use 10% of regular spending savings; (except for salaries, salary allowances, salary items, and expenses for people according to the regime); Competent authorities have assigned the 2023 estimate; regulate base salary

c) Thirdly, Use a 50% increase in local budget revenue estimated for 2024 compared to the 2023 estimate; assigned by the Prime Minister (excluding: a collection of land use fees; lottery; a collection of equitization and divestment of locally managed state-owned enterprises; one-time land rent advanced by investors to compensation; site clearance and revenue from the disposal of public assets at agencies, organizations and units decided by competent authorities to spend on investment according to regulations; rice cultivation; entrance fees to the relics and world heritage sites; 1fees for using infrastructure works, service works and public utilities in border gate areas; 2environmental protection fees for mineral exploitation; environmental protection fees field for wastewater; revenue from public land funds, revenues, public assets in the commune and rental income; leasing, buying and selling state-owned houses);d) Fourthly, Use 70% of local budget revenue increase in 2023, implemented compared to the estimate assigned by the Prime Minister (excluding: a collection of land use fees, lottery, a collection of equitization, and divestment of locally managed state-owned enterprises; still, one-time land rent paid Investors make advances for compensation and site clearance; accordingly, and revenues from handling public assets at agencies, organizations, and units are decided by competent authorities to be used for investment expenses according to regulations; a collection of fees for protection and development of rice land; also, fees for visiting relics and world heritage sites, fees for using infrastructure works, service works, and public utilities in border gate areas, fees environmental protection for mineral exploitation, environmental protection fees for wastewater; revenue from public land funds, revenue and public property in the commune and collection of rent, lease purchase and sale of owned houses. state ownership); regulates base salary

d) Also, Use unused resources for implementing salary reform in 2023 (if any);

e) Finally, Use at least 40% of the remaining revenue according to the 2024 regime after deducting costs directly related to service provision and fee collection activities; Still, Particularly for revenues from providing a medical examination and treatment services, preventive medicine; also other medical services; of public health facilities uses at least 35%.In addition, the Central budget supplements missing funding sources due to adjusting base salary and implementing a bonus regime in 2024 for ministries, ministerial-level agencies, agencies under the Government, other agencies at the central and provincial levels, and centrally run cities after implementing the regulations, Clause 1 and Clause 2 of this Article.Therefore, Funding for implementing salary reform and employee bonus regimes, workers in units; because Group 1 and Group 2 public works are self-guaranteed by the unit according to the provisions of; also, Decree No 60/2021/ND-CP dated June 21, 2021, of the Government; still, regulate the financial autonomy mechanism of public service units, and documents amending, supplementing and replacing Decree No 60/2021/ND-CP (if any) regulates base salary

Article 6. Implementation effect

1. Firstly, This Decree takes effect from July 1, 2024.
2. Secondly, Decree No 24/2023/ND-CP dated May 14, 2023; so The Government’s regulations on base salaries for cadres, civil servants, public employees, and the armed forces expire from the effective date of this Decree.

Article 7. Responsibility for guidance and implementation

Besides, The Minister of Home Affairs guides the implementation of regulations on base salary in this Decree for salary beneficiaries; so allowances in agencies, organizations, and public service units of the Party; also State, Vietnam Fatherland Front, socio-political organizations, and associations.So The Minister of National Defense and the Minister of Public Security shall guide the implementation of the provisions of this Decree for subjects under their management.

Minister of Finance:

a) moreover, Guidance on determining needs, sources, and spending methods to implement the base salary, and bonus regime specified in this Decree; so The scope of deduction of remaining proceeds is specified in Point B, Clause 1, and Point E, Clause 2, Article 5 of this Decree;b) Thus, Guidance on salary and income expenditure for agencies; Hence, The unit is implementing financial mechanisms, Central specific income specified in Clause 3, Article 3 of this Decree;c) So Summarize resource needs and submit to competent authorities; Also, Supplement missing funds due to adjusting base salary and bonus regime of ministries, ministerial-level agencies, and agencies under the Government; also other agencies at the central and provincial levels, centrally run cities according to the provisions of this Decree.Lastly, Ministers, Heads of ministerial-level agencies, Heads of Government agencies; also, the Chairman of the Provincial People’s Committee, and Central cities are responsible for implementing this Decree.

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