The Ministry of Finance received feedback from citizens as follows:
My unit is a public service unit that self-insures regular expenditure (Group 2) according to Decree 60/2021/ND-CP.
According to Clause 4, Article 4, Decree 73/2024/ND-CP stipulates: "The annual bonus fund prescribed in this Article is outside the reward fund prescribed by the Law on Emulation and Commendation, determined by 10% of the total salary fund (excluding allowances) according to the position, title, rank, level and military rank of the subjects on the salary list of the agency or unit".
So will the unit allocate this reward fund before determining the revenue and expenditure difference (considered as the unit's cost) or after determining the revenue and expenditure difference?".
Responding to this issue, the Ministry of Finance said: Clause 8, Article 1 of Decree No. 111/2025/ND-CP dated May 22, 2025 stipulates the payment of salaries and salary contributions as follows:
During the time the Government has not yet issued a salary regime according to Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Conference of the 12th Central Executive Committee on reforming salary policies for cadres, civil servants, public employees, armed forces and workers in enterprises (hereinafter referred to as Resolution No. 27-NQ/TW), the unit paying salaries according to salary scale, level, position, salary contributions and allowances prescribed by the state will be exchanged with public service units; only salaries according to labor contracts.
When the state adjusts salaries, the unit ensures additional salaries from the unit's revenue, the state budget does not provide additional ones. The unit will pay bonuses according to the regime prescribed by the state".
Accordingly, the Bonus Fund under Decree 73/2024/ND-CP is identified as a regular expenditure of the unit.
