What is the maximum bonus amount for Vietnamese official and public employees according to Decree 73? Are the extraordinary bonuses for Vietnamese official and public employees under Decree 73 subject to personal income tax?
What is the maximum bonus amount for Vietnamese official and public employees according to Decree 73?
Based on Clause 3, Article 4 of Decree 73/2024/ND-CP, the regulations on bonus policies are as follows:
Bonus Regime
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- The bonus regime stated in Clause 1 of this Article is used for sudden achievements in work and annual periodic bonuses based on the evaluation results, classification of the completion level of work by each salary recipient within the agency, unit. The head of the armed forces unit as prescribed by the Ministry of National Defense, the Ministry of Public Security; the head of the authority managing or authorized to manage officials and the head of the public service provider are responsible for establishing specific Regulations to implement bonus policies applicable to those on the agency's, unit's payroll list; submit to the superior management authority for direct management, inspection, and public implementation in the agency, unit.
- The bonus regulations of the agency, unit specified in Clause 2 of this Article must include the following contents:
a) Scope and applicable subjects;
b) Criteria for sudden achievement bonuses and criteria for bonuses based on the annual evaluation and classification of the task completion level of each salary recipient within the agency, unit;
c) Specific bonus amounts for each case, not necessarily linked to the salary level according to each person's salary coefficient;
d) Procedures for bonuses assessment;
dd) Other regulations according to the management requirements of the agency, unit (if necessary).
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Additionally, based on Section 2 of Official Dispatch 7585/BNV-TL in 2024 regarding the implementation of bonus policies under Decree 73, the Ministry of Internal Affairs provides the following guidance:
- During the implementation of bonus policies, it is recommended that the head of the agency with competent management authority or authorized to manage officials and the head of the public service provider develop the bonus regulations of the agency, unit in conformity with Clause 3, Article 4 of Decree No. 73/2024/ND-CP, noting the following contents:
a) Objects to which bonus policies are applicable, following the regulations in Clause 2, Article 2 of Decree No. 73/2024/ND-CP.
b) Establish criteria for sudden achievement bonuses (expressed through specific products, results) and criteria for bonuses based on the annual evaluation and classification of task completion levels of each salary recipient within the agency, unit;
c) Bonus amounts for both cases of singular bonuses and bonuses based on the evaluation and classification of the annual task completion level don't have to be linked to the salary level according to each person's salary coefficient.
d) Concerning procedures, bonus assessment is proposed to be categorized into two content implementations: (1) Bonuses based on sudden achievements and (2) Bonuses based on the evaluation and classification of annual task completion levels.
Thus, according to the aforementioned regulations, there is no specific provision for the maximum bonus amount for an official public employee. The bonuses will be based on work achievements and periodic annual evaluations of each salary recipient within the agency, unit.
The specific bonus amounts will be stipulated in the bonus regulations of the agency, unit.
What is the maximum bonus amount for Vietnamese official and public employees according to Decree 73? (Image from the Internet)
Are the extraordinary bonuses for Vietnamese official and public employees under Decree 73 subject to personal income tax?
According to point e Clause 2 Article 2 of Circular 111/2013/TT-BTC, regulations on taxable income are as follows:
Taxable Income
According to the provisions of Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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- Income from wages, salaries
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e) Cash or non-cash bonuses in any form, including stock bonuses, except for the following bonus types:
e.1) Bonuses attached to titles conferred by the State, including bonuses attached to emulation titles, forms of commendation according to the laws on emulation and commendation, specifically:
e.1.1) Bonuses attached to emulation titles such as National Emulation Soldier; Emulation Soldier at the Ministry, central branch level, province, centrally governed city; Basic emulation soldier, Advanced labor, Advanced soldier.
e.1.2) Bonuses attached to forms of commendation.
e.1.3) Bonuses attached to titles conferred by the State.
e.1.4) Bonuses attached to prizes awarded by Associations, organizations belonging to Political organizations, Socio-political organizations, Social organizations, and Socio-professional organizations of the central and local levels in accordance with their regulations and the laws on Emulation and Commendation.
e.1.5) Bonuses attached to Ho Chi Minh Prize, State Prize.
e.1.6) Bonuses attached to Commemorative medals, Badges.
e.1.7) Bonuses attached to Certificates of Merit, Commendations.
The authority for making commendation decisions, bonus amounts attached to emulation titles, forms of commendation stated above must comply with the regulations of the Law on Emulation and Commendation.
e.2) Bonuses attached to national awards, international awards recognized by the State of Vietnam.
e.3) Bonuses for technical improvements, inventions, and innovations recognized by competent State agencies.
e.4) Bonuses for discovering and reporting legal violations to competent State agencies.
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Thus, extraordinary bonuses for Vietnamese official and public employees under Decree 73 are still subject to personal income tax as they do not fall under any of the exempt cases.
What is the working schedule for Vietnamese official and public employees after the Tet holiday 2025?
Based on Announcement 6150/TB-BLDTBXH in 2024 from the Ministry of Labor, Invalids and Social Affairs implementing the direction of the Prime Minister as per Official Dispatch No. 8726/VPCP-KGVX in 2024 from the Office of the Government of Vietnam on the Tet holiday holiday schedule 2025 for officials and public employees:
Implementing the direction of Prime Minister Pham Minh Chinh in Official Dispatch No. 8726/VPCP-KGVX dated November 26, 2024, from the Office of the Government of Vietnam concerning the Tet holiday holiday and several other holiday occasions in 2025, the Ministry of Labor, Invalids and Social Affairs announces that administrative agencies, public service units, political organizations, social-political organizations, businesses, and other employers shall implement the Tet holiday holiday schedule, National Holiday, Victory Day April 30, and International Workers' Day May 1, 2025, as follows:
1. Officials and public employees, and workers of administrative agencies, public service units, political organizations, social-political organizations (hereafter referred to as officials and public employees) will be on holiday for the Tet holiday 2025 from Saturday, January 25, 2025 (Gregorian calendar) (corresponding to December 26, Year of the Dragon) to the end of Sunday, February 2, 2025 (Gregorian calendar) (corresponding to January 5, Year of the Snake). This period includes 05 days of Tet holiday holiday and 04 weekly days off.
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- Civil servants and public employees will be on holiday for National Day 2025 from Saturday, August 30, 2025, to the end of Tuesday, September 2, 2025 (Gregorian calendar). This period includes 02 days of National Day holiday and 02 weekly days off.
- Civil servants and public employees will be able to swap working days from Friday, May 2, 2025, to Saturday, April 26, 2025. Thus, during the Victory Day April 30 and International Workers' Day May 1, 2025, officials and public employees will have 05 consecutive days off from Wednesday, April 30, 2025, to the end of Sunday, May 4, 2025 (compensate by working on Saturday, April 26, 2025).
- Agencies and units implementing the Tet holiday holiday, National Holiday, Victory Day April 30, and International Workers' Day May 1 2025, should ensure: arranging and scheduling staff according to appropriate regulations to continuously resolve tasks, ensuring good service to the organization and the people, including assigning officials for unexpected tasks that may arise during the holiday according to the regulations.
- Agencies, units, and localities should have specific and appropriate plans and measures to encourage units, businesses, organizations, and individuals to proactively engage in production and business activities, ensuring stable supply and demand for goods, services, prices, markets, contributing to promoting production, business, economic growth, practicing thrift, combating waste, striving to fulfill objectives and missions planned for 2025, a year for acceleration and breakthrough in implementing the 2021-2025 five-year plan, laying a solid foundation for rapid and sustainable development in the coming time.
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Vietnamese official and public employees will have a total of 09 days off for the Tet holiday 2025, from January 25, 2025 (Gregorian calendar) (December 26) to February 2, 2025 (Gregorian calendar) (January 5, Tet).
Thus, Vietnamese official and public employees will resume work after the Tet holiday starting from February 3, 2025 (January 6, Tet).
