Article 4 of Decree 73/2024/ND-CP provides as follows:
Bonus mode
1. Implement the bonus regime based on outstanding work achievements and the results of annual assessment and classification of task completion levels for the subjects specified in Clause 2, Article 2 of this Decree.
2. The bonus regime prescribed in Clause 1 of this Article is used for extraordinary rewards based on work performance and annual periodic rewards based on the results of assessment and classification of the level of work completion of each salaried person in the agency or unit. The head of the armed forces unit as prescribed by the Ministry of National Defense and the Ministry of Public Security; the head of the competent authority managing or being delegated the authority to manage cadres and civil servants and the head of the public service unit are responsible for developing specific regulations to implement the bonus regime applicable to the subjects in the salary list of the agency or unit; sending them to the direct superior management agency for management, inspection and public implementation in the agency or unit.
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Meanwhile, Clause 2, Article 2 of Decree 73/2024/ND-CP is as follows:
Applicable objects
1. Salary and allowance recipients apply the basic salary level prescribed in Article 1 of this Decree, including:
a) Cadres and civil servants from central to district level as prescribed in Clause 1 and Clause 2, Article 4 of the Law on Cadres and Civil Servants 2008 (amended and supplemented in the Law amending and supplementing a number of articles of the Law on Cadres and Civil Servants and the Law on Public Employees 2019);
b) Commune-level cadres and civil servants specified in Clause 3, Article 4 of the 2008 Law on Cadres and Civil Servants (amended and supplemented in the Law amending and supplementing a number of articles of the Law on Cadres and Civil Servants and the Law on Public Employees in 2019);
c) Civil servants in public service units as prescribed in the Law on Civil Servants 2010 (amended and supplemented in the Law on amending and supplementing a number of articles of the Law on Cadres, Civil Servants and the Law on Civil Servants 2019);
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2. Salary recipients specified in Points a, b, c, d, dd, e, g and h Clause 1 of this Article (excluding beneficiaries of allowances and living expenses) are subject to the bonus regime.
Thus, teachers who are civil servants in public service units are eligible to receive bonuses based on outstanding work achievements and annual assessment and classification results of task completion according to Decree 73.
