DECREE
REGULATIONS ON BASE SALARY AND BONUS SCHEMES FOR OFFICIALS, CIVIL SERVANTS, AND ARMED FORCES PERSONNEL
Based on the Law on Organization of the Government No. 63/2025/QH15;
Based on the Labor Code No. 45/2019/QH14;
Based on Resolution No. 142/2024/QH15 of the National Assembly on the Resolution of the 7th Session of the 15th National Assembly; Resolution No. 265/2025/QH15 of the National Assembly on the Resolution of the 10th Session of the 15th National Assembly;
As requested by the Minister of Home Affairs;
The government has issued a decree stipulating the basic salary and bonus system for officials, civil servants, public employees, and members of the armed forces.
Article 1. Scope
This Decree stipulates the basic salary level applicable to salaried employees, allowances, and bonus schemes applicable to salaried employees working in public agencies, organizations, and units of the Party, State, Vietnam Fatherland Front, political and social organizations under the Vietnam Fatherland Front, and social organizations performing tasks assigned by the State (hereinafter collectively referred to as agencies and units) at the central level, at the provincial level, at the commune, ward, and special zone level under the provincial level (hereinafter collectively referred to as the commune level), at the special administrative-economic unit, and in the armed forces.
Article 2. Subject of application
1. Those receiving salaries and allowances based on the basic salary stipulated in Article 1 of this Decree include:
a) Officials and civil servants from the central level to the commune level as stipulated in Article 1 of the Law on Officials and Civil Servants;
b) Officials in public service units as stipulated in Article 1 of the Law on Officials;
c) Persons working under labor contracts in administrative agencies and public service units as stipulated in the Government Decree, who are eligible or have agreed in their labor contracts to apply salary classification according to Government Decree No. 204/2004/ND-CP dated December 14, 2004, on the salary regime for cadres, civil servants, public employees, and armed forces personnel;
d) Persons working within the staffing quota at associations that receive state budget funding for their operations as stipulated in Government Decree No. 126/2024/ND-CP dated October 8, 2024, on the organization, operation, and management of associations;
d) Officers, professional soldiers, workers, defense officials, defense civil servants, and contract workers belonging to the Vietnam People's Army;
e) Officers, non-commissioned officers receiving salaries, police workers and contract laborers belonging to the People's Public Security;
g) Persons working in classified organizations;
h) Non-commissioned officers and soldiers of the Vietnam People's Army; non-commissioned officers and conscripted soldiers of the Vietnam People's Public Security;
i) Non-professional community workers in villages and residential areas.
2. Individuals receiving salaries as stipulated in points a, b, c, d, e, f, and g of Clause 1 of this Article (excluding those receiving allowances and living expenses) are subject to the bonus scheme.
Article 3. Basic Salary Level
1. The base salary used as a basis:
a) Calculate salaries in salary scales, allowances, and implement other regulations as prescribed by law for the subjects specified in Article 2 of this Decree;
b) Calculate operating expenses and living expenses according to legal regulations;
c) Calculate deductions and benefits based on the base salary.
2. From July 1st, 2026, the basic salary will be 2.530.000 VND/month.
3. For agencies and units currently applying special financial and income mechanisms at the central level, according to point c, clause 6.2 of Resolution No. 142/2024/QH15 dated June 29, 2024, of the 7th session of the 15th National Assembly: The difference between the salary and additional income of cadres, civil servants, and public employees in June 2026 and the salary from July 1, 2026, after the amendment or abolition of the special financial and income mechanism shall be retained. Until these mechanisms are amended or abolished, the monthly salary and additional income will be calculated based on the base salary of VND 2.530.000/month under the special mechanism from July 1, 2026, ensuring that it does not exceed the salary and additional income received in June 2026 (excluding the portion of salary and additional income resulting from adjustments to the salary coefficient of grades and ranks when upgrading grades or ranks).
For agencies and units that are retaining the difference between salaries and additional income in June 2024 and salaries from July 1, 2024, due to amendments or abolition of special financial and income mechanisms, the retained difference will be reduced proportionally to the increase in the base salary from July 1, 2026.
In the case of calculation based on the above principle, if the salary and additional income from July 1, 2026, are lower than the general salary level, then the general salary regime will be applied.
4. The government adjusts the basic salary level after reporting to the National Assembly for consideration and decision, in accordance with the state budget capacity, the consumer price index, and the country's economic growth rate.
Article 4. Bonus Scheme
1. Implement a bonus system based on outstanding work performance and the results of annual monitoring, evaluation, and quality ranking for the subjects specified in Clause 2, Article 2 of this Decree.
2. The bonus scheme stipulated in Clause 1 of this Article shall be used for extraordinary bonuses based on work performance and annual bonuses based on quarterly and semi-annual monitoring and evaluation results, and annual quality ratings of each individual on the payroll of the agency or unit. It shall be implemented according to the Bonus Regulations developed and issued by the head of the armed forces unit as prescribed by the Ministry of National Defense, the Ministry of Public Security; the head of the competent agency managing or delegated authority to manage cadres and civil servants; and the head of the public service unit. The Bonus Regulations shall be submitted to the directly superior management agency for management, inspection, and public implementation within the agency or unit.
3. The regulations on bonuses of agencies and units stipulated in Clause 2 of this Article must include the following contents:
a) Scope and subjects of application;
b) Criteria for awarding bonuses based on outstanding work performance and based on quarterly and semi-annual monitoring and evaluation results, and annual performance ratings of salaried employees in the agency or unit;
c) The specific bonus amount will vary for each case and is not necessarily tied to the individual's salary based on their salary coefficient.
d) The process and procedures for awarding prizes;
d) Other regulations as required by the management of the agency or unit (if necessary).
4. The annual bonus fund stipulated in this Article is separate from the reward fund prescribed by the Law on Emulation and Commendation, and is determined by 10% of the total salary fund (excluding allowances) based on the position, title, rank, grade, and military rank of the individuals on the payroll of the agency or unit.
At the end of the fiscal year, including the period for final accounting adjustments, if an agency or unit does not use up all of its bonus funds for the year, the budget allocation must be canceled (in case of budget surplus) or the remaining funds must be returned to the state budget (in case of advance payment surplus).
Article 5. Funding for implementation
1. Funding sources from ministries and central agencies:
a) Utilize 10% of the savings from recurrent expenditures (excluding salaries, salary-related allowances, payments of a salary nature, and personnel expenses as per regulations) from the 2026 budget, which is an increase compared to the 2025 budget already allocated by the competent authority;
b) Use at least 40% of the revenue retained under the 2026 regulations after deducting expenses directly related to service provision and fee collection. Specifically, for revenue from providing medical examination, treatment, preventive medicine, and other medical services by public health facilities, use at least 35% after deducting expenses directly related to service provision and fee collection;
c) Utilize any remaining funds from the 2025 salary reform budget (if any).
2. Funding sources for provinces and centrally-administered cities:
a) Utilize 70% of the increase in local budget revenue in 2025 compared to the budget estimate assigned by the Prime Minister (excluding revenue from land use fees; lottery; revenue from equitization and divestment of state-owned enterprises managed by the locality and items excluded according to Resolutions of the National Assembly and Decisions of the Prime Minister);
b) Utilize 50% of the increase in local budget revenue projected for the years 2026, 2025, and 2024 compared to the previous year's projections as assigned by the Prime Minister (excluding revenue from land use fees; lottery; revenue from equitization and divestment of state-owned enterprises managed by the locality and items excluded according to Resolutions of the National Assembly and Decisions of the Prime Minister);
c) Utilize 10% of the savings from recurrent expenditures (excluding salaries, allowances, salary-related contributions, and personnel expenses as per regulations) from the 2026 budget allocated by competent authorities, including: 10% of the 2023 recurrent expenditure budget, 10% of the 2024 recurrent expenditure budget increase compared to 2023, 10% of the 2025 recurrent expenditure budget increase compared to 2024, and 10% of the 2026 recurrent expenditure budget increase compared to 2025;
d) Utilize any remaining funds from the salary reform implementation up to the end of 2025.
d) Utilize savings from the local budget to support regular operating expenses (salaries, operating expenses as prescribed by law) resulting from downsizing and reorganization of the administrative apparatus to implement the two-tiered local government model;
e) At least 40% of the retained revenue under the 2026 regulations, after deducting expenses directly related to service provision and fee collection, must be used. Specifically, for revenue from providing medical examination, treatment, preventive medicine, and other medical services by public health facilities, at least 35% must be used.
3. The central budget will supplement the funding shortfall resulting from the adjustment of the basic salary and the implementation of the bonus scheme in 2026 for ministries, ministerial-level agencies, other central agencies, and provinces and centrally-administered cities after the provisions of Clauses 1 and 2 of this Article have been implemented.
4. Funding sources for public non-business units that self-finance recurrent and investment expenditures (Group 1) and public non-business units that self-finance recurrent expenditures (Group 2): Funding for salary reform and bonus schemes for civil servants and employees in public non-business units of Group 1 and Group 2 is self-financed by the units themselves, as stipulated in Government Decree No. 60/2021/ND-CP dated June 21, 2021, regulating the financial autonomy mechanism of public non-business units, Government Decree No. 111/2025/ND-CP dated May 22, 2025, amending and supplementing some articles of Decree No. 60/2021/ND-CP, and any amending, supplementing, or replacing documents (if any).
Article 6. Enforcement
1. This Decree takes effect from March 01, 7.
2. Government Decree No. 73/2024/ND-CP dated June 30, 2024, stipulating the basic salary and bonus regime for officials, civil servants, public employees, and members of the armed forces, shall cease to be effective from the date this Decree comes into force.
Article 7. Responsible for implementing
1. The Minister of Home Affairs shall provide guidance on the implementation of the regulations on basic salary levels in this Decree for those receiving salaries and allowances in public agencies, organizations, and units of the Party, State, Vietnam Fatherland Front, political-social organizations, and associations.
2. The Minister of National Defence and the Minister of Public Security shall provide guidance on the implementation of the provisions of this Decree for subjects under their respective jurisdictions.
3. Minister of Finance:
a) Guidance on determining the needs, sources, and methods of expenditure for implementing the basic salary and bonus regime stipulated in this Decree, and the scope of deductions from retained revenue as stipulated in point b, clause 1 and point e, clause 2 of Article 5 of this Decree;
b) Guidance on the disbursement of salaries and income for agencies and units currently implementing special financial and income mechanisms at the central level as stipulated in Clause 3, Article 3 of this Decree, during the period before these special financial and income mechanisms are amended or abolished;
c) Consolidate the funding needs and submit them to the competent authority for supplementary funding to cover the shortfall resulting from the adjustment of the basic salary and bonus system of ministries, ministerial-level agencies, other central agencies, and provinces and centrally-administered cities as stipulated in this Decree.
4. Ministers, heads of ministerial-level agencies, chairpersons of provincial and centrally-administered city People's Committees, and relevant agencies, organizations, and individuals are responsible for implementing this Decree.