Reader N.T.C, an accountant at a high school in Bac Ninh, reflected that she is facing some problems with the bonus payment regime according to Decree 73/2024/ND-CP, specifically as follows:
The school unit has 1 official who is the principal who retired from December 1, 2025. At the end of fiscal year 2025, the unit still assesses and ranks that official.
So, based on the ranking and working time from January to the end of November 2025, will that civil servant be entitled to the bonus regime for 2025?
In case teachers take maternity leave in the last 6 months of the year, are they entitled to bonuses according to Decree 73/2024/ND-CP?
The Ministry of Finance answers this question as follows:
On June 30, 2024, the Government issued Decree No. 73/2024/ND-CP stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces.
Accordingly, Article 7 of Decree No. 73/2024/ND-CP has assigned responsibility to the Ministries:
The Minister of Home Affairs guides the implementation of regulations on the base salary level in this Decree for subjects receiving salaries and allowances in agencies, organizations, and public service units of the Party, State, Vietnam Fatherland Front, socio-political organizations and associations.
Minister of Finance:
Guiding the determination of needs, sources and methods of spending to implement the base salary and bonus regime specified in this Decree, the scope of deducting revenue left over is specified in point b, clause 1 and point e, clause 2, Article 5 of this Decree.
Guiding the payment of salaries and income to agencies and units that are implementing special financial and income mechanisms at the central level as prescribed in Clause 3, Article 3 of this Decree.
Summarize the needs of sources and submit to competent authorities to supplement funds that are still lacking due to the adjustment of the base salary and bonus regime of ministries, ministerial-level agencies, government-attached agencies, other central agencies and provinces and cities directly under the central government according to the provisions of this Decree.
To perform the assigned tasks, on August 20, 2024, the Ministry of Finance issued Circular No. 62/2024/TT-BTC. In which, Clause 1, Article 2 stated: "The identification of cadres, civil servants, public employees, armed forces and employees who are subject to the base salary and bonus regime according to Decree No. 73/2024/ND-CP shall be implemented according to the guidance of the Ministry of Home Affairs and competent authorities...".
Based on the above regulations, readers are requested to proactively seek opinions from the Ministry of Home Affairs to be specifically guided in determining the beneficiaries of the bonus regime according to Decree No. 73/2024/ND-CP.
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