Clause 3, Article 4 of Decree 73/2024/ND-CP stipulates:
3. The bonus regulations of the agency or unit specified in Clause 2 of this Article must include the following contents:
a) Scope and subjects of application;
b) Bonus criteria based on outstanding work achievements and based on the results of assessment and classification of annual task completion level of salary earners in agencies and units;
c) The specific bonus level for each case, not necessarily linked to the salary according to the salary coefficient of each person;
d) Award consideration process and procedures;
d) Other regulations as required by the management of the agency or unit (if necessary).
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At the same time, in Section 2 of Official Dispatch 7585/BNV-TL in 2024 on implementing the bonus regime according to Decree 73:
2. In the process of implementing the bonus regime, it is recommended that the head of the competent authority managing or being delegated the authority to manage cadres, civil servants and the head of the public service unit develop the Bonus Regulation of the agency or unit in accordance with the provisions of Clause 3, Article 4 of Decree No. 73/2024/ND-CP, noting the following contents:
a) Subjects applying the bonus regime shall comply with the provisions of Clause 2, Article 2 of Decree No. 73/2024/ND-CP.
b) Regulations on reward criteria based on outstanding work achievements (shown by specific products and results) and reward criteria based on the results of assessment and classification of the annual task completion level of salary earners in agencies and units;
c) The bonus level for cases of bonuses based on outstanding work achievements and cases of bonuses based on the results of annual task completion assessment and classification does not necessarily have to be linked to the salary level according to the salary coefficient of each person.
d) Regarding the process and procedures for considering rewards, it is recommended to classify them into 2 implementation contents: (1) Bonuses based on outstanding work achievements and (2) Bonuses based on the results of assessment and classification of annual task completion level.
Thus, Decree 73/2024/ND-CP does not specifically stipulate the bonus level; but the bonus level according to this Decree for each case will be stipulated in the Bonus Regulations of the agency or unit.
In which, the head of the competent authority or the person authorized to manage cadres and civil servants and the head of the public service unit are responsible for developing the Bonus Regulations of the agency or unit.
Bonuses under Decree 73 are deducted from the Bonus Fund under Decree 73 - the fund used to implement the bonus regime in Article 4 of Decree 73/2024/ND-CP, outside the reward fund as prescribed by the Law on Emulation and Reward 2022, determined by 10% of the total salary fund (excluding allowances) according to the position, title, rank, level and military rank of the subjects in the salary list of the agency or unit.
