This content is stated in Decree No. 161/2026/ND-CP of the Government stipulating the basic salary and bonus regime for cadres, civil servants, public employees and armed forces.
This Decree stipulates the base salary level applicable to salary earners, allowances and bonus regimes applicable to salary earners working in agencies, organizations, public non-business units of the Party, State, Vietnam Fatherland Front, socio-political organizations directly under the Vietnam Fatherland Front and social organizations performing tasks assigned by the state at the central level, in provinces, centrally-run cities, in communes, wards, special zones directly under the provincial level, in special administrative-economic units and armed forces.
The Decree stipulates that the bonus regime is implemented based on outstanding work achievements and annual quality monitoring, evaluation, and classification results for the prescribed subjects.
The bonus regime is used for unexpected rewards based on work achievements and annual periodic rewards based on quarterly, 6-month, annual quality ranking results of each person in the salary payroll of agencies and units and is implemented according to the Bonus Regulations issued by the head of the armed forces unit according to the regulations of the Ministry of National Defense, the Ministry of Public Security; the head of the agency with management authority or decentralized authority to manage cadres, civil servants and the head of the public non-business unit build and promulgate. The Bonus Regulations are sent to the directly superior management agency for management, inspection and public disclosure in agencies and units.
The bonus regulations of agencies and units must include the following contents:
a) Scope and subjects of application;
b) Bonus criteria based on unexpected work achievements and based on quarterly, 6-month, annual quality classification results of salaried people in agencies and units;
c) Specific bonus levels for each case, not necessarily attached to the salary level according to the salary coefficient of each person;
d) Processes and procedures for considering rewards;
d) Other regulations as required by the management of agencies and units (if necessary).
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).
This Decree takes effect from July 1, 2026.
