According to the provisions of Clause 2, Article 2 of Decree 73/2024/ND-CP stipulating cases of receiving salaries specified in points a, b, c, d, d, e, g and h, Clause 1, Article 2 of Decree 73/2024/ND-CP (excluding subjects enjoying allowances and living expenses) subject to the bonus regime including:
- Civil servants from central to district level specified in Clauses 1 and 2, Article 4 of the Law on Civil Servants 2008 (amended in 2019);
- Commune-level cadres and civil servants specified in Clause 3, Article 4 of the 2008 Law on Cadres and Civil Servants (amended in 2019);
- Public employees in public non-business units as prescribed in the Law on Public Employees 2010 (amended in 2019);
- People doing jobs under the labor contract regime specified in Decree 111/2022/ND-CP on contracts for a number of types of jobs in administrative agencies and public non-business units subject to the application or agreement in labor contracts applying salary arrangement according to Decree 204/2004/ND-CP on salary regimes for cadres, civil servants, public employees and armed forces;
- People working in the staffing quota at associations are supported by the state budget for operating expenses according to the provisions of Decree 45/2010/ND-CP of the Government regulating the organization, operation and management of associations (amended and supplemented in Decree 33/2012/ND-CP);
- Officers, professional soldiers, workers, national defense officials and contract workers of the Vietnam People's Army;
- Officers, sergeants receiving salaries, police workers and contract workers under the People's Police;
- People working in the financial organization;
Thus, the bonus regime according to Decree 73/2024/ND-CP is only applicable to cases specified in points a, b, c, d, d, e, g and h, clause 1, Article 2 of Decree 73/2024/ND-CP.
Therefore, there are 2 cases where the bonus regime is not applied according to Decree 73/2024/ND-CP, which are the cases at points i, k, clause 1, Article 2 of Decree 73/2024/ND-CP. These are:
- Corporals and soldiers of the Vietnam People's Army; Corporals and compulsory soldiers of the People's Police;
- Non-specialized workers at the commune level, in villages and residential groups.
Latest bonus regime application guidelines
According to the provisions of Article 4 of Decree 73/2024/ND-CP, the application of the bonus regime is regulated as follows:
Implementing the bonus regime based on outstanding work achievements and the results of evaluating and ranking the level of task completion annually for subjects specified in Clause 2, Article 2 of Decree 73/2024/ND-CP.
The bonus regime specified in Clause 1, Article 4 of Decree 73/2024/ND-CP is used for unexpected bonuses based on work achievements and periodic bonuses annually based on the results of assessment and classification of the level of work completion of each salaried person in the agency and unit.
Heads of armed forces units according to the regulations of the Ministry of National Defense, Ministry of Public Security; heads of competent agencies managing or decentralized authority to manage cadres, civil servants and heads of public non-business units are responsible for developing specific Regulations to implement the bonus regime applied to subjects on the payroll of agencies and units; send them to directly superior management agencies for management, inspection and public disclosure in agencies and units.
- The bonus regulations of agencies and units specified in Clause 2, Article 4 of Decree 73/2024/ND-CP must include the following contents:
+ Scope and subjects of application;
+ Bonus criteria according to outstanding work achievements and according to the results of evaluating and ranking the level of annual task completion of salaried people in agencies and units;
+ Specific bonus levels for each case, not necessarily linked to the salary level according to the salary coefficient of each person;
+ Bonus consideration process and procedures;
+ Other regulations according to the management requirements of agencies and units (if necessary).
- The annual bonus fund specified in Article 4 of Decree 73/2024/ND-CP is outside the commendation fund according to the provisions of the Law on Emulation and Commendation 2022, determined to be equal to 10% of the total salary fund (excluding allowances) according to positions, titles, ranks, ranks and military ranks of subjects in the payroll of agencies and units.
By the end of January 31 of the following year, if agencies and units do not use up the bonus fund of the year, they are not allowed to transfer the source to the bonus fund of the following year.
The 2026 Lunar New Year bonus is not a mandatory obligation of businesses. Whether there is a bonus or not, the bonus level and form of bonus depend on the business operations as well as the work results of employees during the year.
Businesses are also not required to reward in cash, but can reward in assets or other forms, as long as there are clear and transparent regulations in the bonus regulations.
