Clause 4, Article 4 of Decree 73/2024/ND-CP stipulates the bonus regime as follows:
The annual bonus fund prescribed in this Article is outside the reward fund prescribed by the Law on Emulation and Reward, and is 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.
By January 31 of the following year, if the agency or unit has not used up the year's bonus fund, it cannot transfer the source to the following year's bonus fund.
