According to Decree No. 161/2026/ND-CP, the base salary from July 1, 2026 is 2,530,000 VND/month (the current base salary is 2,340,000 VND/month).
The Decree also stipulates that the bonus regime is implemented based on outstanding work achievements and annual quality monitoring, evaluation, and classification results for specific subjects.
Not only that, the bonus regime is used for unexpected rewards based on work achievements and periodic annual rewards based on the results of quarterly and 6-month monitoring and evaluation, annual quality ranking of each person in the payroll of agencies and units and is implemented according to the Bonus Regulations by the head of the armed forces unit according to the regulations of the Ministry of National Defense and the Ministry of Public Security.

Heads of agencies with management authority or decentralized authority to manage cadres, civil servants and heads of public non-business units build and promulgate. Bonus regulations are sent to directly superior management agencies for management, inspection and public disclosure in agencies and units.
The annual bonus fund is outside the commendation fund as prescribed by the Law on Emulation and Commendation, determined by 10% of the total salary fund (excluding allowances) according to position, title, rank, grade and military rank of subjects on the salary payment list of agencies and units.
By the end of the budget year, including the time to adjust the finalization, if the agency or unit does not use up the bonus fund of the year, it will cancel the estimate (for cases of surplus estimate) or pay to the state budget (for cases of surplus advance).
Mr. Pham Truong Giang - Director of the Department of Salary and Social Insurance (Ministry of Home Affairs) - said that the regulation that the annual bonus fund is equal to 10% of the total salary fund and is not linked to the actual salary coefficient has been stipulated in Decree 73.
According to Mr. Pham Truong Giang, the general spirit of the Government is to delegate initiative associated with responsibility to the heads of agencies and units in building bonus regulations, in order to create flexibility and ensure that bonuses really have the effect of encouraging workers.
He added that the new point in Decree 161 is to strengthen the mechanism for monitoring and evaluating civil servants and public employees by month, quarter, 6 months or year, instead of only evaluating at the end of the year as before.
Regular assessment will be linked to the level of work completion, thereby providing a basis for appropriate bonus disbursement, ensuring that bonuses truly encourage those who excellently complete their tasks" - Mr. Pham Truong Giang added.