From June 15, Circular 003/2025/TT-BNV on guidelines for implementing labor management, wages, remunerations, and bonuses in state-owned enterprises will take effect.
This Circular devotes a full chapter to specifying the salary and remuneration of Council Members and Prosecutors.
Accordingly, Article 15 clearly stipulates the basic salary and the planned salary.
The basic salary and the planned salary of Council Members and full-time Auditors are implemented according to the provisions of Articles 20 and 21 of Decree No. 44/2025/ND-CP.
In which, the planned salary level according to Point b, Clause 1 and Clause 5, Article 21 of Decree No. 44/2025/ND-CP is determined as follows:
Enterprises with a planned profit not lower than the profit realized in the previous year and a planned profit rate lower than the profit realized in the previous year will have the maximum planned salary determined according to the formula.
MTLkh = MLcb x 2 x ROEkh/ROEthnt x 0.7 (7)
In which:
- MTLkh: Plan salary level.
- MLcb: Basic salary.
- ROEkh: Plan profit rate; ROEthnt: Profit rate implemented in the previous year.
Enterprises with lower planned profits than the previous year and a planned profit rate not lower than the previous year will have the maximum planned salary determined according to the formula.
MTLkh = MLcb x 2 x Pkh/Pthnt X 0.7 (14)
In which:
- MTLkh: Plan salary level.
- MLcb: Basic salary.
- Pkh: Plan profit; Pthnt: Profit realized in the previous year.
Enterprises with profits and planned profit rates are both lower than those implemented in the previous year, then the planned salary level is determined.
In case the ratio (%) of the planning profit margin compared to the profit rate made in the previous year is lower than the ratio (%) of the planning profit compared to the profit implemented in the previous year, the maximum planning salary is determined by the formula (13);
In case the rate (%) of the planned profit compared to the profit made the previous year is lower than the ratio (%) of the planning profit rate compared to the profit margin of the previous year, the maximum planning salary is determined by the formula (14).
In addition, enterprises with profits or profit rates planned to not be lower than the previous year, but the planned salary level after being determined according to the provisions of Point a, Clause 1, Clause 4, Article 21 of Decree No. 44/2025/ND-CP and Clause 1, Clause 2 of this Article, which is lower than the salary level implemented in the previous year, shall be calculated at the salary level implemented in the previous year.
Particularly, the salary of implementation in 2024 is the basis for comparing when determining the 2025 planning salary is the salary level from the manager's salary fund in 2024 that is determined in accordance with the law and distributed in accordance with the wage payment regulations of the enterprise.
In addition, the planned salary after being determined according to Clauses 1, 2 and 3 of this Article shall not be lower than 80% of the basic salary.
