What is the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam? Is the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025 subject to personal income tax?
What is the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025?
According to sub-item 2 of Section 4 in Guidance 56-HD/VPTW of 2015 regulating the bonus accompanying the Communist Party Badge for CPV members as follows:
IV- BONUS ACCOMPANYING COMMEMORATIVE AWARDS AND PARTY BADGES FOR CPV memberS
1- Bonus accompanying commemorative awards
Individuals awarded commemorative awards from Central agencies receive a certificate and a cash bonus equal to 0.6 times the statutory pay rate.
2- Bonus accompanying Communist Party Badges
- Badge for 30 years of CPV membership: bonus equal to 1.5 times the statutory pay rate.
- Badge for 40 years of CPV membership: bonus equal to 2.0 times the statutory pay rate.
- Badge for 50 years of CPV membership: bonus equal to 3.0 times the statutory pay rate.
- Badge for 55 years of CPV membership: bonus equal to 3.5 times the statutory pay rate.
- Badge for 60 years of CPV membership: bonus equal to 5.0 times the statutory pay rate.
- Badge for 65 years of CPV membership: bonus equal to 6.0 times the statutory pay rate.
- Badge for 70 years of CPV membership: bonus equal to 8.0 times the statutory pay rate.
- Badge for 75 years of CPV membership: bonus equal to 10.0 times the statutory pay rate.
- Badge for 80 years of CPV membership: bonus equal to 15.0 times the statutory pay rate.
...
According to Resolution 159/2024/QH15, the National Assembly has agreed not to increase public sector salaries, pensions, social insurance allowances, monthly allowances, preferential allowances for people with meritorious services in 2025. Thus, the statutory pay rate for 2025 will remain at 2.34 million VND per month as stipulated in Decree 73/2024/ND-CP.
Therefore, the formula for calculating the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025 for a CPV member is:
Bonus for Badge for 50 Year Membership of the Communist Party of Vietnam = 15 x 2.34 million VND (statutory pay rate)
Thus, the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025 is 35,100,000 VND.
What is the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025? (Image from the Internet)
When shall the Badge for 50 Year Membership of the Communist Party of Vietnam be awarded early?
According to Section 18 in Guidance 01-HD/TW of 2021 regulating the awarding of Communist Party Badges:
Awarding Communist Party Badges
18.1. CPV members with 30, 40, 45, 50, 55, 60, 65, 70, 75, 80, 85, 90 years of CPV membership can be considered for the Communist Party Badge.
CPV members with serious illnesses may be considered for early awarding of 30, 40, 45, 50, 55, 60, 65-year badges, but the early awarding period cannot exceed 12 months from the stipulated time; they may be awarded the 70, 75, 80, 85, 90-year badges early, but the early awarding period cannot exceed 24 months from the stipulated time.
18.2. CPV members who have passed away can be posthumously awarded the Communist Party Badge early, but the early awarding period cannot exceed 12 months from the stipulated time.
...
Thus, CPV members may be considered for the Badge for 50 Year Membership of the Communist Party of Vietnam in the following cases:
- CPV members with serious illnesses where the early awarding period cannot exceed 24 months from the stipulated time;
- CPV members who have passed away may be posthumously awarded the Communist Party Badge early, but the early awarding period cannot exceed 24 months from the stipulated time.
Is the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025 subject to personal income tax?
According to point e clause 2 Article 2 of Circular 111/2013/TT-BTC:
Taxable Income
As stipulated in Article 3 of the Personal Income Tax Law and Article 3 of Decree 65/2013/ND-CP, taxable personal incomes include:
...
- Income from salaries and wages
Income from salaries and wages is the income that employees receive from employers, including:
...
e) Bonuses in cash or non-cash forms under any circumstances, including bonuses in stocks, except for the following bonuses:
e.1) Bonuses accompanying titles awarded by the State, including bonuses accompanying merit titles and forms of commendation as prescribed by the law on emulation and commendation, specifically:
e.1.1) Bonuses accompanying emulation titles such as National Emulation Soldier; Ministry, sector, central union, province, city Emulation Soldier; local Emulation Soldier, Advanced Worker, Outstanding Soldier.
e.1.2) Bonuses accompanying forms of commendation.
e.1.3) Bonuses accompanying titles awarded by the State.
e.1.4) Bonuses accompanying awards by Associations, organizations belonging to Central and local political organizations, political-social organizations, social organizations, socio-occupational organizations that comply with the organization's regulations and the Law on Emulation and Commendation.
e.1.5) Bonuses accompanying the Ho Chi Minh Award, State Award.
e.1.6) Bonuses accompanying Commemorative Awards, Badges.
e.1.7) Bonuses accompanying certificates of merit, commendations.
The authority to issue commendation decisions and the bonus levels accompanying emulation titles and forms of commendation mentioned above must comply with the law on emulation and commendation.
e.2) Bonuses accompanying national and international awards recognized by the Vietnamese State.
e.3) Bonuses for technical improvements, inventions, and innovations recognized by competent state bodies.
e.4) Bonuses for reporting legal violations to competent state bodies.
...
Thus, the bonus for the Badge for 50 Year Membership of the Communist Party of Vietnam in 2025 is not subject to personal income tax.
