Decree No. 44/2025/ND-CP takes effect from April 15, 2025. The regimes prescribed in this Decree are implemented from January 1, 2025.
Article 6 of the Decree stipulates the salary scale and salary table as follows:
Based on the structure of management organization, labor organization and production organization, enterprises develop and promulgate salary scales, salary tables, salary allowances for employees, salary tables for Executive Board members and salary tables for council members, full-time inspectors as a basis for salary classification, salary agreement in labor contracts, implementation of social insurance, health insurance, unemployment insurance and other regimes according to the provisions of labor law.
The salary levels in the salary scale, salary table, and salary allowances are decided by the enterprise but must ensure the total salary of employees, the Executive Board, and members of the Board of Supervisors as calculated according to the salary levels in the salary scale, salary allowances, and other supplements (if any) not exceeding the total salary plan of employees, Executive Board, Council members, and full-time inspectors, in which the salary level of the General Director and Director does not exceed the salary prescribed in Point b, Clause 1, Article 19 of this Decree.
(Point b, Clause 1, Article 19 stipulates as follows: The salary of the Executive Board is paid according to the title, position and production and business results, in which the salary of the General Director and Director (except for cases where the General Director and Director are hired to work under labor contracts) does not exceed 10 times the average salary of employees).
When developing new or amending or supplementing salary scales, salary tables, and salary allowances for enterprises, it is necessary to consult with the organization representing employees at the establishment to organize a dialogue at the workplace according to the provisions of labor law and make it public at the enterprise before implementation. Before promulgating, the enterprise must report to the owner's representative agency for approval of the salary table of the Board Member, the Certified Inspector of the enterprise with 100% state capital, give opinions on the salary table of the Board Member, the Certified Inspector of the enterprise with over 50% state capital or the total number of shares with voting rights.
For workers, Executive Board members, Council members, full-time inspectors who are officers, professional soldiers, defense workers, non-commissioned officers, police workers, and people working in secret services, continue to arrange salaries according to the salary table and salary allowances according to Government regulations for armed forces and people working in secret services.
