For cadres and civil servants, Clause 1, Article 10 of the Law on Cadres and Civil Servants 2025 stipulates that cadres and civil servants are entitled to salaries, bonuses and other income based on the results of performing tasks and products of the job position. The payment of these fees must be consistent with the socio-economic development conditions of the country as well as each locality.
For civil servants, Article 12 of the 2010 Law on Public Employees stipulates that civil servants are entitled to bonuses and are considered for salary increases according to the provisions of law and the regulations of public service units.
Notably, on December 10, 2025, at the 10th Session, the National Assembly passed the Law on Civil Servants (amended) with a high approval rate. The contents related to the bonus regime for civil servants will be updated when the amended document officially takes effect.
Regarding the 2026 bonus regime, according to Article 4 of Decree 73/2024/ND-CP, bonuses for cadres, civil servants and public employees are based on outstanding work achievements and the results of annual assessment and classification of task completion levels. This amount includes extraordinary bonuses based on achievements and annual periodic bonuses, not necessarily linked to the salary coefficient of each individual.
The head of the agency managing cadres, civil servants, public service units and armed forces is responsible for developing specific bonus regulations, sending them to the superior management agency for monitoring, inspection and disclosure within the unit. The bonus regulations must clearly state the scope and subjects of application; bonus consideration criteria; bonus levels; bonus consideration processes, procedures and other necessary regulations to serve management work.
The annual bonus fund is determined by 10% of the total salary fund (excluding allowances) of the subjects on the salary payment list of the agency or unit and outside the reward fund according to the Law on Emulation and Commendation.
In case the bonus fund is not fully utilized during the year, it cannot be transferred to the following year.
In fact, due to the deadline for completing periodic bonuses before January 31 of the following year, this amount is usually paid at the end of the year and is called the "Tet bonus".
For employees, Article 104 of the 2019 Labor Code stipulates that bonuses are the amount of money, assets or other forms decided by the employer, based on the results of production, business and the level of work completion of the employee. The bonus regulations are issued by enterprises and must be publicly announced at the workplace, after consulting with the organization representing employees at the facility (if any).
Accordingly, the 2026 Lunar New Year bonus is not a mandatory obligation of enterprises. Whether there is a bonus or not, the bonus level and bonus form depend on the business situation as well as the work results of the employees during the year. Enterprises 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 reward regulations.
