Reason for the difference in bonuses according to Decree No. 73

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The reason for the difference in bonuses according to Decree No. 73/2024/ND-CP is a question that many teachers are concerned about.

Teachers concerned about different bonus levels

From 2025, civil servants and public employees in general will have additional extraordinary and annual periodic bonuses according to Decree 73/2024/ND-CP.

This is considered an additional income, a Tet bonus for teachers because before this Decree, most public schools did not have budget funds to pay Tet bonuses to teachers.

Decree No. 73 stipulates that the annual bonus fund is determined separately, not included in the commendation fund according to the Law on Emulation and Commendation, with a level equal to 10% of the total salary fund according to positions, titles, ranks, grades and military ranks of subjects on the salary payment list of agencies and units, excluding allowances.

Ngoài việc vui mừng vì có thêm khoản thưởng cuối năm, đã có rất nhiều băn khoăn, thắc mắc của đội ngũ nhà giáo về khoản tiền này. Ảnh: Hải Nguyễn
Many teachers are happy to have additional year-end bonuses. Illustrative photo: Hai Nguyen

In addition to tenured teachers, contract teachers 111 are also included in the bonus group. However, according to the guidance of the Ministry of Finance, schools base on the number and salary coefficient of tenured teachers to determine bonuses taken from the budget. Bonuses for contract groups will use "assigned budget and other legal revenue sources".

According to Decree 73, bonuses for cadres, civil servants, and public employees are not spent in a egalitarian or rigid way with salary coefficients. Units can plan to spend bonuses according to the first 6 months of the year and the last 6 months of the year, based on the evaluation results to create additional income, especially for contract teachers who are having many recommendations on this matter.

In addition to being happy to have an additional year-end bonus, there have been many concerns and questions from the teaching staff about this amount of money.

Teachers in Duong Hoa commune (Hanoi City) reflected that the payment of bonuses according to Decree 73 at Duong Hoa Commune People's Committee has a difference.

According to the estimate decision for the implementation of the bonus regime (education block) decided on January 26, 2026 and the decision dated January 29, 2026, there is a difference in the amount paid to kindergartens, causing concern for teachers. We respectfully request the agency to explain to us why there is a difference to ensure transparency and the rights of employees" - the teacher expressed his opinion.

Regarding the teacher's reflection, the Economic, Infrastructure and Urban Department - Duong Hoa Commune People's Committee (Hanoi) said: The data in the report dated January 26, 2026 is the total funding needs of units implementing the bonus regime according to Decree No. 73/2024/ND-CP.

After checking and comparing the beneficiaries according to regulations, the Commune People's Committee issued Decision No. 137/QD-UBND dated January 29, 2026 to assign expenditure estimates to units from the state budget. Payments at schools are made according to the assigned estimates, ensuring the right beneficiaries according to regulations.

Regulations on bonuses according to Decree No. 73/2024/ND-CP

According to the guidance of the Ministry of Home Affairs, on June 30, 2024, the Government issued Decree No. 73/2024/ND-CP stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces, in which Clause 1 and Clause 2, Article 4 of this Decree have stipulated the subjects implementing the bonus regime and assigned the heads of agencies with management authority or decentralized authority to manage cadres, civil servants and heads of public non-business units to be responsible for developing specific Regulations to implement the bonus regime applied to subjects in the salary payroll of agencies and units.

The organization of policy implementation for cadres, civil servants, and public employees in the province is under the authority of the Chairman of the Provincial People's Committee.

Therefore, each unit, each school, and teacher will receive different bonus levels.

The Economic Department of Duong Hoa commune said that the implementation of the bonus regime according to Decree No. 73/2024/ND-CP is only considered when the following conditions are fully applied at the same time:

There is a bonus fund determined in accordance with regulations (equal to 10% of the total salary fund excluding allowances).

There are regulations on unit bonuses issued in accordance with authority, ensuring full content and being made public according to regulations.

Having results of evaluation and classification of the level of task completion or work achievements as a basis for considering rewards.

There is a source of funding assigned by a competent authority in the budget estimate. In case no budget estimate has been assigned by a competent authority, units are not allowed to make payments, are not allowed to account for or record payment obligations in any form.

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