For cadres and civil servants:
Clause 1, Article 10 of the Law on Cadres and Civil Servants 2025 stipulates that cadres and civil servants are entitled to salaries, bonuses and other income according to the results and products of the job position they undertake, in accordance with the socio-economic development conditions of the country and locality.
For civil servants:
Article 12 of the 2010 Law on Public Employees stipulates that civil servants are entitled to bonuses and are considered for salary increases according to the provisions of law and the regulations of public service units.
In addition, Article 4 of Decree 73/2024/ND-CP stipulates the bonus regime for cadres, civil servants and public employees as follows:
- Implement the bonus regime based on outstanding work achievements and results of assessment and classification of annual task completion levels for subjects specified in Clause 2, Article 2 of Decree 73/2024/ND-CP.
- The bonus regime specified in Clause 1, Article 4 of Decree 73/2024/ND-CP is used for extraordinary rewards based on work achievements and annual periodic rewards based on the results of the assessment and classification of the level of work completion of each salary recipient in the agency or unit.
The head of the armed forces unit according to the regulations of the Ministry of National Defense and the Ministry of Public Security; the head of the competent authority managing or delegated the authority to manage cadres, civil servants and the head of the public service unit is responsible for developing specific regulations to implement the bonus regime applicable to the subjects on the salary list of the agency or unit; send them to the direct superior management agency for management, inspection and public implementation in the agency or unit.
- The bonus regulations of agencies and units specified in Clause 2, Article 4 of Decree 73/2024/ND-CP must include the following contents:
+ Scope and subjects of application;
+ Bonus criteria based on outstanding work achievements and based on the results of assessment and classification of the annual task completion level of salary earners in agencies and units;
+ Specific bonus levels for each case, not necessarily linked to salary levels according to each person's salary coefficient;
+ Procedure for considering bonuses;
+ Other regulations according to the management requirements of the agency or unit (if necessary).
- The annual bonus fund prescribed in this Article is outside the reward fund prescribed by the Law on Emulation and Reward, determined by 10% of the total salary fund (excluding allowances) according to the position, title, rank, level and military rank of the subjects on the salary list of the agency or unit.
By the end of January 31 of the following year, if the agency or unit does not use up the year's bonus fund, it cannot transfer the source to the next year's bonus fund.
