What is the salary table according to the latest pay rate of accounting, tax and customs officials in Vietnam from July 18, 2022?

I wonder if there is a new circular on the payroll of officials in the accounting industry in Vietnam. What is the specific pay rate according to the new regulations? What is the specific pay rate for leaders? Thank you!

What is the salary table according to the latest statutory pay rate of accounting, tax and customs officials in Vietnam from July 18, 2022?

According to Circular 29/2022/TT-BTC stipulating the pay rate of accounting, tax and customs officers and employees from July 18, 2022, based on the statutory pay rate is 1.49, make the following reference salary table:

SPECIAL AND PROFESSIONAL SALARY FOR AND OFFICIALS IN STATE AGENCIES

From July 18, 2022


No.

Grade group

Grade 1

Grade 2

Grade 3

Grade 4

Grade 5

Grade 6

Grade 7

Grade 8

Grade 9

Grade 10

Grade 11

Grade 12

1

Grade A3













a

Senior tax inspector, customs senior inspector A3 Group 1 (A3.1)














Pay rate

6.2

6.56

6.92

7.28

7.64

8








Performance rate 01/10/2004

9.238

9.774

10.311

10.847

11.384

11.92







b

Senior Accountant Group 2 (A3.2)













Pay rate

5.75

6.11

6.47

6.83

7.19

7.55








Performance rate 01/10/2004

8.5675

9.104

9.64

10.177

10.713

11.25








2

A2













a

Tax chief inspector, customs chief inspector Group 1 (A2.1)













Pay rate

4.4

4.74

5.08

5.42

5.76

6.1

6.44

6.78






Performance rate 01/10/2004

6.556

7.063

7.569

8.0758

8.5824

9.089

9.596

10.102






b

Chief Accountant Group 2 (A2.2)













Pay rate

4

4.34

4.68

5.02

5.36

5.7

6.04

6.38






Performance rate 01/10/2004

5.96

6.467

6.973

7.4798

7.9864

8.493

9

9.5062






3

Accountants, tax inspectors, customs inspectors A1














Pay rate

2.34

2.67

3

3.33

3.66

3.99

4.32

4.65

4.98




Performance rate 01/10/2004

3.4866

3.978

4.47

4.9617

5.4534

5.9451

6.437

6.9285

7.42





4

Accountant, intermediate tax inspector, customs intermediate examiner A0














Pay rate

2.1

2.41

2.72

3.03

3.34

3.65

3.96

4.27

4.58

4.89



Performance pay rate 01/10/2004

3.129

3.591

4.053

4.5147

4.9766

5.4385

5.9

6.3623

6.824

7.286




5

Customs officer, tax officer B














Pay rate

1.86

2.06

2.26

2.46

2.66

2.86

3.06

3.26

3.46

3.66

3.86

4.06

Performance pay rate 01/10/2004

2.7714

3.069

3.367

3.6654

3.9634

4.2614

4.559

4.8574

5.155

5.453

5.751

6.049


6

Warehouse security guard C













a

Group 1 (C1)













Pay rate

1.65

1.83

2.01

2.19

2.37

2.55

2.73

2.91

3.09

3.27

3.45

3.63


Performance pay rate 01/10/2004

2.4585

2.727

2.995

3.2631

3.5313

3.7995

4.068

4.3359

4.604

4.872

5.141

5.409


What is the specific pay rate for leaders in Vietnam?

According to Clause 1, Article 3 of Decree 204/2004/ND-CP on the salary regime for officials, public employees and the armed forces, the principle of salary arrangement and allowances for leadership positions:

- A(n) official/public employee who are appointed to a certain category of officials/public employees (hereinafter referred to as category) or a certain professional title of the Juridical Courts and Procuracy (hereinafter referred to as title) shall be entitled to the salary grade in accordance with that category or title.

- An elected official who is entitled to position allowance and professional salary shall be entitled to the salary in accordance with the salary categories and grades applicable to administrative officials and to the position allowance applicable to the elected title that he/she holds.

- A(n) official/public employee who holds a position of authority (elected or appointed) shall be entitled to a position allowance and salary applicable to that position. If one person who concurrently holds several positions of authority shall be entitled to the position allowance for his/her highest position. One person shall be entitled to pluralism allowance in the case he/she concurrently holds the top management position of another office/agency and/or unit that is allowed to have a full-time top management position..

- The remuneration for persons of the armed forces and full-time officials in charge of coding and codes in organizations for coding and codes shall be graded in accordance with the respective salary schedules to which they are subject.

- The salary grading from old salary schedules to new salary schedules must be done together with the review and rearrangement of staff and personnel in the offices and units; review and improvement of standards for job titles for official/public employees. In the case that their salaries have not been graded in accordance with the regulations set by competent agencies, they must be entitled to a newly-graded salary and position allowance (if any) as stipulated.

What is the salary table according to the latest pay rate of accounting, tax and customs officials in Vietnam from July 18, 2022?

What are the regulations of the salary regime in Vietnam?

According to Clause 2, Article 3 of Decree No. 204/2004/ND-CP on salary regime for officials, public employees and armed forces, regulations on salary payment principles

- The salary payment must be undertaken on the basis of the performance by officials/public employees and the office’s and unit’s financial source for salary payment (from the State budget or collected revenues used for salary payment as provided for by the law).

- Principles for the implementation of salary and remuneration policies

+ Once a(n) official/public employee or officer in the armed forces changes his/her duty, her/his salary and position allowance (if any) shall be recomputed in accordance with his/her new duty. In the case that one person leaves his/her position of authority (excluding the cases of dismissal for disciplinary reasons, removal or non-reappointment) to take another job or hold another position of authority which have lower salary and position allowance, he/she shall be entitled to the salary and/or allowance applicable to his/her former position for 6 months since his/her departure from his/her former position; after that his/her position allowance and salary (if any) shall be re-graded in accordance with his/her new duties and responsibilities.

+ As required by the work, once a(n) official/public employee or officer in the armed forces who holds a position of authority is appointed to another position of authority with lower salary and position allowance, he/she shall be entitled to the position allowance and salary applicable to the former position. In the case that the salary computed in accordance with the new salary category or position allowance is lower that his/her former ones, he/she shall be entitled to the salary and allowance (if any) applicable to his/her former position and his salary grade increment shall be exercised in accordance with provisions applicable to his/her former salary category or position.

+ In the case that a person who transfers from the armed forces, or coding and codes organizations, and State-owned enterprises to state agencies or State public service agencies, his/her salary shall be recomputed in accordance with his/her new salary category, grade and position allowance (if any) applicable to his new position. In the case, the salary which is computed in accordance with the salary category applicable to officers, non-commissioned officers or to the professional personnel of the people’s army and technical staff of the public security force is higher than the new salary grade, he/she shall be entitled to the new salary grade plus the excess as provided for the law.

+ The salary and allowance grade calculation, increment and payment, and salary and income control must be done for the right target group and in accordance with the specified scope, principle, condition and other regulations as provided for by competent agencies.

+ The salary services must be done in parallel with the administration reform in a way that ensure the balanced harmony among various industries, professions, types and grades of officials/public employees; as well as the socio-political stability.


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