Youme Law Firm LLC said that on February 28, 2025, the Government issued Decree 44/2025/ND-CP on labor management, wages, remuneration, and bonuses in state-owned enterprises.
Accordingly, based on Clause 2, Article 9 of Decree 44/2025/ND-CP, the salary regime is clearly explained as follows:
Average salary plan
The average salary level of the plan is determined based on the average salary level (including safety bonuses for enterprises implementing the safety bonus regime, if any) implemented in the previous year by employees and the Executive Board, associated with labor productivity and planned profits as follows:
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2. Enterprises that do not have profits or losses will have an average salary equal to the salary according to the regime.
The salary level of the regime is the salary level determined on the basis of the salary level according to the labor contract of employees working under the labor contract, the salary level of the Executive Committee (in which the average salary of the Executive Committee does not exceed the average salary of Council Members) and the salary paid for overtime when working at night, when working overtime according to the provisions of the Labor Code. The salary regime for employees, the Executive Board is for officers, professional soldiers, workers, defense officials, police officers, non-commissioned officers, police workers, and people working in essential positions, titles, ranks, ranks, and ranks, salary allowances according to the provisions of the regime and policies of law for officers, professional soldiers, workers, defense officials, officers, non-commissioned officers, police workers, people working in essential tasks, in each specific case, the owner's representative agency shall decide based on labor productivity, annual production and business performance of the enterprise and other legal support sources on the basis of ensuring the source and preserving the development of state capital.
From the above provisions, it can be understood that the salary regime is the salary level determined on the basis of the salary level according to the labor contract of employees working under the labor contract, the salary level of the Executive Committee (in which the average salary of the Executive Committee does not exceed the average salary of Council Members) and the salary paid for overtime work at night, when working overtime according to the provisions of the Labor Code 2019.
As for workers, the Executive Board is for officers, professional soldiers, workers, defense officials, officers, non-commissioned officers, police workers, people working in secret service determined according to their positions, titles, ranks, ranks, and salary allowances according to the provisions of the law on regimes and policies for officers, professional soldiers, workers, defense officials, officers, non-commissioned officers, police workers, and people working in secret service.
In each specific case, the owner's representative agency is assigned to decide based on labor productivity, annual production and business results of the enterprise and other legal support sources on the basis of ensuring sources and preserving the development of state capital.
In short, if a business does not make a profit or lose, the salary level according to the regime is determined by the average salary level.