The basic salary can be understood as the lowest or minimum salary that employees can receive when working in an agency, organization, business, or unit, excluding bonuses, allowances, subsidies, and supplementary income.
How to calculate basic salary according to regional minimum wage
The basic salary of an employee in this case is the salary level agreed upon in the labor contract, excluding allowances and support costs.
Specifically, the basic salary of employees will be agreed upon by the parties but must not be lower than the regional minimum wage at the place where the enterprise is headquartered or the main workplace. However, the basic salary is not the regional minimum wage.
The current regional minimum wage is applied according to the provisions of Decree 293/2025/ND-CP.
Specifically, regulations on the minimum monthly salary for employees working for employers by region are as follows:
Region 1: 5, 310,000 VND/person/month.
Region 2: 4, 730,000 VND/person/month.
Region 3: 4. 140,000 VND/person/month.
Region 4: 3, 700,000 VND/person/month.
How to calculate basic salary by salary coefficient
This method is mainly used for the state sector, including cadres, civil servants, and public employees. The salary coefficient is regulated depending on the qualifications and diplomas of cadres and civil servants.
According to Circular 07/2024/TT-BNV, the salary calculation formula is as follows:
Base salary = Base salary × Salary coefficient
In which:
- The base salary level is still applied at 2,340,000 VND/month according to Decree 73/2024/ND-CP.
- The salary coefficient of cadres, civil servants, and public employees is specifically regulated in Decree 204/2004/ND-CP.
