Ms. Nguyen Thi Minh learned that before Decree 44 took effect, the salaries and labor of managers (including Chairman, General Director, Deputy General Director, Chief Accountant) and Auditors were separated from employees, and agreed with current regulations on capital management and the establishment of reward and welfare funds.
However, when Decree 44 and Circular No. 003 were implemented, the understanding of the concept of wages and laborers changed.
Accordingly, the Chairman and the Auditor are separated, while the employee is understood to include the Executive Board (General Director, Deputy General Director, Chief Accountant) and staff and employees. This classification method is not consistent with the regulations on setting up a reward fund for each group of subjects.
According to her, the orientation of Decree 44 and Circular 003 is to increase the salary level for Chairmen, Auditors and Executive Board, who have not had their income adjusted since 2016. Meanwhile, the payment of bonuses and benefits to employees, Executive Board members, Board members, and Islanders at enterprises with 100% State capital is implemented in accordance with Article 26 of Decree 44.
Also according to the provisions of Article 17 of Circular 003, the salary of the Executive Board working under the appointment regime is used as the basis for determining bonuses, taken from the common salary fund of employees and the Executive Board according to the salary payment regulations of the enterprise.
From this reality, Ms. Minh raised the question: When determining and setting up bonuses for the Executive Board, should they be calculated on the Executive Board's own salary or on the total salary fund of all employees (including the Executive Board)? If calculated according to the Executive Board's separate salary, the bonus level may be more suitable for the calculation of the Chairman and the Auditor.
On the contrary, if calculated according to the total salary fund for employees, under current conditions, the bonus level of the Executive Board can be significantly lower than before Decree 44 took effect.
Regarding Ms. Minh's reflection and recommendation, the Ministry of Home Affairs responded on the Electronic Information Portal.
According to the provisions of Clause 2, Article 26 of Decree No. 44 of the Government regulating the management of labor, wages, remuneration, and bonuses in state-owned enterprises, the bonus fund of members of the Executive Committee working under the appointment regime, Council members, and inspectors is determined, managed, and used according to the Government's regulations on investment of state capital in enterprises and management and use of capital and assets in enterprises (Decree No. 91 of the Government);
At the same time, Article 17 of Circular No. 003 of the Minister of Home Affairs stipulates that the salary of the Executive Board working under the appointment regime is the basis for determining the bonus as the salary level from the salary fund implemented by employees and the Executive Board according to the salary payment regulations issued by enterprises.
