Nghị định 73/2024/NĐ-CP quy định mức lương cơ sở và chế độ tiền thưởng đối với cán bộ, công chức, viên chức và lực lượng vũ trang

DECREE

PRESCRIBING STATUTORY PAY RATE AND BONUS POLICIES FOR OFFICIALS, PUBLIC EMPLOYEES AND ARMED FORCES

Pursuant to the Law on Government Organization dated June 19, 2015; Law dated November 22, 2019 on Amendments to some Articles of the Law on Government Organization and Law on Local Government Organization;

Pursuant to the Labor Code dated November 20, 2019;

Pursuant to the Resolution passed at the 7th session of the 15th National Assembly (Resolution No. 142/2024/QH15 dated June 29, 2024);

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

The Government hereby promulgates a Decree prescribing statutory pay rate and bonus policies for officials, public employees and armed forces.

Article 1. Scope

This Decree sets forth the statutory pay rate for salary and allowance earners, and bonus policies for salary earners who have worked in agencies, organizations and public service providers of the Communist Party, the State, the Vietnamese Fatherland Front, or in state-funded socio-political organizations and associations (hereinafter referred to as “agencies and units”) that operate in central echelon, in central-affiliated cities and provinces (hereinafter referred to as “provinces”), in suburban districts, urban districts, district-level towns, provincial-affiliated cities and cities affiliated to central-affiliated cities (hereinafter referred to as “districts”), in communes, wards and commune-level towns (hereinafter referred to as “communes”), in special administrative and economic units and the armed forces.

Article 2. Regulated entities

1. Salary and allowance earners to whom the statutory pay rate applies as prescribed in Article 1 of this Decree include:

a) Officials from central echelon to district level prescribed in clause 1 and clause 2 Article 4 of the Law on Officials 2008 (as amended in the Law on amendments to the Law on Officials and the Law on Public Employees 2019);

b) Officials at communal level prescribed in clause 3 Article 4 of the Law on Officials 2008 (as amended in the Law on amendments to the Law on Officials and the Law on Public Employees 2019);

c) Public employees working for public service providers prescribed in Law on Public Employees 2010 (as amended in the Law on amendments to the Law on Officials and the Law on Public Employees 2019);

d) Persons who work under employment contracts as prescribed in the Government’s Decree No. 111/2022/ND-CP dated December 30, 2022 on contracts of employment for certain tasks in administrative units and public service provider, and are eligible for, or have agreed under the signed employment contracts on, salary payment according to the Government’s Decree No. 204/2004/ND-CP dated December 14, 2004 on pay policy for officials, public employees and armed forces;

dd) Persons on state regular payroll in state-funded associations as defined in Government's Decree No. 45/2010/ND-CP dated April 21, 2010 on organization, operation and management of associations (as amended in the Government's Decree No. 33/2012/ND-CP dated April 13, 2012);

e) Officers, non-commissioned officers, defense workers, defense public employees and contractual employees in the People’s Army of Vietnam;

g) Officers, enlistees on payroll, public security workers and contractual employees in the People’s Police of Vietnam;

h) Persons working in cryptography organizations;

i) Enlistees and soldiers in the People’s Army of Vietnam; enlistees and conscript soldiers in the People’s Police of Vietnam;

k) Persons working part time in communes, hamlets or sub-quarters.

2. Bonus policies shall apply to salary earners specified in points a, b, c, d, dd, e, g and h clause 1 of this Article (excluding allowance and subsistence allowance earners).

Article 3. Statutory pay rate

1. The statutory pay rate shall be used as the basis for:

a) Calculating salaries in payrolls, allowances and other benefits as per the law with regard to individuals defined in Article 2 of this Decree;

b) Calculating operation funding and subsistence allowances as per the law;

c) Calculating deductions and benefits according to the statutory pay rate.

2. From July 01, 2024, the statutory pay rate is VND 2,340,000 per month.

3. The agencies and units that are implementing the special financial and income mechanisms at central level: retain the differences between additional salaries and incomes in June, 2024 paid to officials and public employees and salaries paid from July 01, 2024 after such special financial and income mechanisms are amended or annulled. Pending such amendments to annulment, from July 01, 2024, the additional monthly salaries and incomes will be paid according to the statutory pay rate of VND 2,340,000 million/month as prescribed by such special mechanisms, ensuring that they shall not exceed the additional salaries and incomes paid in June, 2024 (excluding the increase in salaries and incomes resulted from adjustment of rank- or grade-based pay rate). If the increase in salaries and incomes from July 01, 2024 calculated using the aforementioned special mechanism is lower than the salaries calculated using normal methods, the latter shall apply.

4. The Government shall adjust the statutory pay rate after requesting the National Assembly to consider making its decision in conformity with the capacity of the state budget, consumer price index and national economic growth rate.

Article 4. Bonus policies

1. Bonus policies shall be implemented on the basis of extraordinary achievements and annually assessed performance of the individuals specified in clause 2 Article 2 of this Decree.

2. The bonus policies specified in clause 1 of this Article are implemented to provide bonuses on an extraordinary basis according to the extraordinary achievements and on an annual basis according to the annual performance of each individual in agencies and units. Heads of armed force units as per regulations of the Ministry of National Defense and the Ministry of Public Security; heads of agencies having authority or given authority to manage officials and heads of public service providers shall formulate specific regulations to implement bonus policies for individuals on the agencies and units’ payrolls; send such to the supervisory agency for management, inspection and implementation within agencies and units.

3. The Regulations on bonuses for agencies and units specified in clause 2 of this Article must contain the following:

a) Scope and regulated entities;

b) Criteria for providing bonuses according to the unexpected work achievements and the results of assessment and ranking of the annual performance of salary earners in agencies and units;

c) Specific bonus for each case, not necessarily associated with the coefficient-based salary of each individual;

d) Procedures for providing bonuses;

dd) Other provisions as per managerial requirements imposed by agencies and units (where necessary).

4. The annual bonus fund specified in this Article is not included in the commendation fund prescribed by the Law on Emulation and Commendation and is 10% of the total salary fund (excluding allowances) by position, title, rank, grade and military rank of individuals on the payrolls of agencies and units.

 The remainder (if any) of the previous year's bonus fund by the end of January 31 of the next year must not be carried over to the next year's bonus fund.

Article 5. Funding

1. Ministries, ministerial agencies, Governmental agencies, other agencies of central government shall:

a) Use 10% of the saving on recurrent expenditure (excluding salaries, salary-based allowances, salary equivalents and other human-related costs) of 2024's budget estimate, which is higher than that of 2023’s budget estimate given by the competent authority;

b) Use at least 40% of the retained revenues in 2024 after deducting costs of providing services and collecting service fees. Particularly, public health facilities shall use at least 35% of their revenues from provision of medical examination and treatment services, preventive medicine and other medical services after deducting costs of providing services and collecting service fees. 

c) Use the remaining funds for the 2023’s salary reform (if any);

2. Provinces shall:

a) Use 10% of the saving on recurrent expenditure (excluding salaries, salary-based allowances, salary equivalents and other human-related costs) of 2024's budget estimate, which is higher than that of 2023’s budget estimate given by the competent authority;

b) Use 10% of the saving on recurrent expenditure (excluding salaries, salary-based allowances, salary equivalents and other human-related costs) of 2023’s budget estimate given by the competent authority;

c) Use 50% of the increase in local budget revenue of 2024's budget estimate as compared with 2023’s budget estimate (excluding revenues from land levies; lottery; equitization and divestment from state-own enterprises managed by local authorities; land rents paid in lump-sum by investors for paying compensation and land clearance costs, and revenues from disposition of public property at agencies, organizations and units which are used for covering investment expenditures according to competent authorities’ decision; fees for paddy land protection and development; entry fees to world heritage and relic sites; fees for using infrastructure facilities, public utility facilities and services at border checkpoint areas; environmental protection fees for mining activities, revenues from public land, other yields and public property, and revenues from lease, lease purchase or sale of state-owned housing) given by the Prime Minister;

d) Use 70% of the increase in 2023’s local budget revenue as compared with the budget estimate (excluding revenues from land levies; lottery; equitization and divestment from state-own enterprises managed by local authorities; land rents paid in lump-sum by investors for paying compensation and land clearance costs, and revenues from disposition of public property at agencies, organizations and units which are used for covering investment expenditures according to competent authorities’ decision; fees for paddy land protection and development; entry fees to world heritage and relic sites; fees for using infrastructure facilities, public utility facilities and services at border checkpoint areas; environmental protection fees for mining activities, revenues from public land, other yields and public property, and revenues from lease, lease purchase or sale of state-owned housing) given by the Prime Minister;

dd) Use the remaining funds for the 2023’s salary reform (if any);

e) Use at least 40% of the retained revenues in 2024 after deducting costs of providing services and collecting service fees. Particularly, public health facilities shall use at least 35% of their revenues from provision of medical examination and treatment services, preventive medicine and other medical services. 

3. The central government’s budget shall provide financial support for Ministries, ministerial agencies, Governmental agencies, other agencies of central government and provinces if their finances for the 2023’s adjustment of statutory pay rate and implementation of bonus policies are insufficient despite their implementation of provisions in clause 1 and clause 2 of this Article.

4. Group-1 and group-2 public sector entities shall themselves cover funding for reform of salaries and implementation of bonus policies for their public employees and workers in accordance with the provisions of the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021 prescribing financial autonomy of public service providers and its amending and/or superseding documents (if any).

Article 6. Effect

1. This Decree comes into force from July 01, 2024.

2. The Government’s Decree No. 24/2023/ND-CP dated May 14, 2023 prescribing statutory pay rate of officials, public employees and armed forces’ personnel shall cease to have effect from the effective date of this Decree.

Article 7. Responsibility for providing guidelines and implementation

1. The Minister of Home Affairs of Vietnam provides guidelines for implementation of regulations on statutory pay rate in this Decree with regard to salary and allowance earners of agencies, organizations and public service provider of the Communist party, the Government, the Vietnamese Fatherland Front, and socio-political organizations and associations.

2. The Minister of National Defense of Vietnam and the Minister of Public Security of Vietnam provide guidelines for implementation of this Decree with regard to individuals under their management.

3. The Minister of Finance of Vietnam shall:

a) provide guidelines for determination of demands, funding sources and payment methods for adoption of the statutory pay rate and bonus policies as defined in this Decree. Retained revenues shall be deducted as prescribed in point b clause 1 and point e clause 2 Article 5 of this Decree;

b) provide guidelines for payment of salaries and incomes by agencies and units that are implementing the special financial and income mechanisms at central level as prescribed in clause 3 Article 3 of this Decree;

c) verify demands and request competent authorities to provide additional funding for covering budget deficit for adoption of the statutory pay rate and bonus policies by Ministries, ministerial agencies, Governmental agencies, other agencies of central government and provinces as prescribed in this Decree.

4. Ministers, heads of ministerial agencies, heads of Governmental agencies and Chairpersons of provincial People’s Committees are responsible for the implementation of this Decree.