What are details of the official salary scale for the taxation sector when the statutory pay rate increases to 2.34 Million VND per month in Vietnam?
What is the statutory pay rate in Vietnam from July 1, 2024?
The Central Executive Committee issued Conclusion 83-KL/TW in 2024 regarding salary reform; adjustment of pensions, social insurance benefits, preferential allowances for those with meritorious services, and social allowances from July 1, 2024.
Based on Sub-item 2.2, Section 2 of Conclusion 83-KL/TW in 2024, the regulations are as follows:
Contents of salary reform under Resolution No. 27-NQ/TW
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2.2. For officials and public employees and armed forces (public sector)
The implementation of salary reform under Resolution No. 27-NQ/TW for officials and public employees and armed forces encounters numerous difficulties, obstacles, and inadequacies. Therefore, it requires a thorough, comprehensive, and meticulous review and research. Additionally, many regulations of the Communist Party and state laws need to be amended and supplemented to present to the Central Committee for consideration and adjustment of several contents of Resolution No. 27-NQ/TW to match the practical situation. Given the above situation and based on Resolution No. 27-NQ/TW, the Politburo assigns the Party Personnel Committee of the Government of Vietnam to direct the Government of Vietnam to implement public sector salary reform step by step, reasonably, cautiously, and feasibly. Accordingly, seven contents will be implemented:
(1) Adjusting the statutory pay rate from 1.8 million dong to 2.34 million dong (an increase of 30%) from July 1, 2024.
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From July 1, 2024, the statutory pay rate will be adjusted from 1.8 million dong to 2.34 million dong (an increase of 30%).
Currently, how many ranks of tax official are there in Vietnam?
According to Clause 2, Article 4 of the Law on Cadres and Civil Servants, 2008, amended by Clause 1, Article 1 of the Law on Cadres, Civil Servants and the Law on Public Employees, amended in 2019:
A civil servant is a Vietnamese citizen who is recruited and appointed to an rank, position, or title corresponding to the job position in an agency of the Communist Party of Vietnam, the State, or a socio-political organization at the central, provincial, district level; in an agency, unit of the People’s Army that is not an officer, professional soldier, or defense worker; in an agency, unit of the People’s Public Security that is not an officer, non-commissioned officer serving under professional policies, or a public security worker, included in the payroll and receiving salaries from the state budget.
Based on Clause 2, Article 3 of Circular 29/2022/TT-BTC, there are currently 5 tax sector official ranks as follows:
- Senior Tax Inspector, rank code: 06.036
- Principal Tax Inspector, rank code: 06.037
- Tax Inspector, rank code: 06.038
- Intermediate Tax Inspector, rank code: 06.039
- Tax Staff, rank code: 06.040
What are details of the official salary scale for the taxation sector when the statutory pay rate increases to 2.34 Million VND per month in Vietnam? (Image from the Internet)
What are details of the official salary scale for the taxation sector when the statutory pay rate increases to 2.34 Million VND per month in Vietnam?
Currently, the salary of tax officials is calculated using the following formula:
Tax official’s salary = Statutory pay rate x Salary coefficient
In which:
Based on point b, Clause 1, Article 24 of Circular 29/2022/TT-BTC, it is regulated as follows:
Arranging salary for the ranks of accounting, tax, customs, and reserve sector officials
- The ranks of accounting, tax, customs, and reserve sector officials regulated in this Circular are applied the professional and professional salary table for officials in state agencies (Table 2) issued together with Decree No. 204/2004/ND-CP dated December 14, 2004, of the Government of Vietnam on salary policies for officials and public employees and armed forces, and amended in Decree No. 17/2013/ND-CP dated February 19, 2013, of the Government of Vietnam as follows:
a) Senior Tax Inspector (rank code 06.036), Senior Customs Inspector (rank code 08.049) is applied the salary coefficient of official type A3, group 1 (A3.1), from a salary coefficient of 6.20 to a salary coefficient of 8.00.
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b) Principal Tax Inspector (rank code 06.037), Principal Customs Inspector (rank code 08.050), Principal Preservation Technician (rank code 19.220) is applied the salary coefficient of official type A2, group 1 (A2.1), from a salary coefficient of 4.40 to a salary coefficient of 6.78.
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c) Accountant (rank code 06.031), Tax Inspector (rank code 06.038), Customs Inspector (rank code 08.051), Preservation Technician (rank code 19.221) is applied the salary coefficient of official type A1, from a salary coefficient of 2.34 to a salary coefficient of 4.98;
d) Intermediate Accountant (rank code 06.032), Intermediate Tax Inspector (rank code 06.039), Intermediate Customs Inspector (rank code 08.052), Intermediate Preservation Technician (rank code 19.222), Warehouse Keeper (rank code 19.223) is applied the salary coefficient of official type A0, from a salary coefficient of 2.10 to a salary coefficient of 4.89;
dd) Customs Staff (rank code 08.053), Tax Staff (rank code 06.040) is applied the salary coefficient of official type B, from a salary coefficient of 1.86 to a salary coefficient of 4.06;
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The tax official’s salary coefficient is determined as follows:
- Senior Tax Inspector (rank code: 06.036): applied the salary coefficient of official type A3, group 1 (A3.1), from salary coefficient 6.20 to salary coefficient 8.00.
- Principal Tax Inspector (rank code: 06.037): applied the salary coefficient of official type A2, group 1 (A2.1), from salary coefficient 4.40 to salary coefficient 6.78.
- Tax Inspector (rank code: 06.038): applied the salary coefficient of official type A1, from salary coefficient 2.34 to salary coefficient 4.98.
- Intermediate Tax Inspector (rank code: 06.039): applied the salary coefficient of official type A0, from salary coefficient 2.10 to salary coefficient 4.89.
- Tax Staff (rank code: 06.040): applied the salary coefficient of official type B, from salary coefficient 1.86 to salary coefficient 4.06.
Thus, from July 1, 2024, the salary table for tax officials, when the statutory pay rate is increased to 2.34 million dong/month, will be as follows:
- Senior Tax Inspector:
| Official type A3, group 1 (A3.1) | Salary Coefficient | Salary (dong/month) |
| :---: | :---: | :---: |
| Level 1 | 6.20 | 14,508,000 |
| Level 2 | 6.56 | 15,350,400 |
| Level 3 | 6.92 | 16,192,800 |
| Level 4 | 7.28 | 17,035,200 |
| Level 5 | 7.64 | 17,877,600 |
| Level 6 | 8.00 | 18,720,000 |
- Principal Tax Inspector:
| Official type A2, group 1 (A2.1) | Salary Coefficient | Salary (dong/month) |
| :---: | :---: | :---: |
| Level 1 | 4.40 | 10,296,000 |
| Level 2 | 4.74 | 11,091,600 |
| Level 3 | 5.08 | 11,887,200 |
| Level 4 | 5.42 | 12,682,800 |
| Level 5 | 5.76 | 13,478,400 |
| Level 6 | 6.10 | 14,274,000 |
| Level 7 | 6.44 | 15,069,600 |
| Level 8 | 6.78 | 15,865,200 |
- Tax Inspector:
| Official type A1 | Salary Coefficient | Salary (dong/month) |
| :---: | :---: | :---: |
| Level 1 | 2.34 | 5,475,600 |
| Level 2 | 2.67 | 6,247,800 |
| Level 3 | 3.00 | 7,020,000 |
| Level 4 | 3.33 | 7,792,200 |
| Level 5 | 3.66 | 8,564,400 |
| Level 6 | 3.99 | 9,336,600 |
| Level 7 | 4.32 | 10,108,800 |
| Level 8 | 4.65 | 10,881,000 |
| Level 9 | 4.98 | 11,653,200 |
- Intermediate Tax Inspector:
| Official type A0 | Salary Coefficient | Salary (dong/month) |
| :---: | :---: | :---: |
| Level 1 | 2.10 | 4,914,000 |
| Level 2 | 2.41 | 5,639,400 |
| Level 3 | 2.72 | 6,364,800 |
| Level 4 | 3.03 | 7,090,200 |
| Level 5 | 3.34 | 7,815,600 |
| Level 6 | 3.65 | 8,541,000 |
| Level 7 | 3.96 | 9,266,400 |
| Level 8 | 4.27 | 9,991,800 |
| Level 9 | 4.58 | 10,717,200 |
| Level 10 | 4.89 | 11,442,600 |
- Tax Staff:
| Official type B | Salary Coefficient | Salary (dong/month) |
| :---: | :---: | :---: |
| Level 1 | 1.86 | 4,352,400 |
| Level 2 | 2.06 | 4,820,400 |
| Level 3 | 2.26 | 5,288,400 |
| Level 4 | 2.46 | 5,756,400 |
| Level 5 | 2.66 | 6,224,400 |
| Level 6 | 2.86 | 6,692,400 |
| Level 7 | 3.06 | 7,160,400 |
| Level 8 | 3.26 | 7,628,400 |
| Level 9 | 3.46 | 8,096,400 |
| Level 10 | 3.66 | 8,564,400 |
| Level 11 | 3.86 | 9,032,400 |
| Level 12 | 4.06 | 9,500,400 |
Note: The above salaries do not include other allowances and benefits.
