Latest 02 policies on bonuses for officers and professional soldiers in Vietnam

Latest 02 policies on bonuses for officers and professional soldiers in Vietnam​ (Image from the Internet)

On November 11, 2024, the Minister of National Defense of Vietnam issued Circular 95/2024/TT-BQP providing guidance on implementing bonus policies for individuals receiving salaries from the state budget under the management scope of the Ministry of National Defense of Vietnam.

Annual regular bonus regime in Vietnam from July 1, 2024

According to Article 3 of Circular 95/2024/TT-BQP, officers, professional soldiers, defense workers, public employees in national defense, and officials working in the Army (defense officials); cipher personnel, and others working in cipher organizations at the Government Cipher Committee shall receive annual regular bonus policies upon assessment and rating of performance by competent authorities at a level from task completion or higher.

The assessment of results and task completion rating is carried out according to State and Ministry of National Defense regulations.

The annual regular bonus amount is determined as follows:

(i) For individuals rated as excellently completing tasks: In 2024, the bonus is 4 times the statutory pay rate; from 2025 onwards, it is 8 times the statutory pay rate.

(ii) For those rated as satisfactorily completing tasks: In 2024, the bonus is 3.5 times the statutory pay rate; from 2025 onwards, it is 7 times the statutory pay rate.

(iii) For those rated as completing tasks: In 2024, the bonus is 1.5 times the statutory pay rate; from 2025 onwards, it is 3 times the statutory pay rate.

(iv) The above-mentioned individuals who receive a salary from the state budget for 7 months or more in the year: will receive a bonus equal to 1 times the stipulated bonus amount in (i), (ii), (iii); if less than 7 months, the bonus is 1/2 times the stipulated amount in (i), (ii), (iii).

Note:

- The annual regular bonus policy is only received once a year.

- The bonus is taxable income under personal income tax laws and is not used to calculate social insurance or health insurance contributions.

Unexpected bonus regime from December 25, 2024 in Vietnam

Article 4 of Circular 95/2024/TT-BQP regulates unexpected bonus policies for officers, professional soldiers in Vietnam as follows:

(1) Bonus Criteria

Individuals stipulated in clauses 1 and 2 of Article 2 Circular 95/2024/TT-BQP receive unexpected bonus policies upon achieving unexpected work accomplishments under unforeseen circumstances, arising outside planned or routine duties assigned to them.

The individuals as per the said regulation include:

- Officers, professional soldiers, defense workers, public employees in national defense, and officials working in the Army (defense officials).

- Cipher personnel, and others working in cipher organizations at the Government Cipher Committee.

(2) Unexpected Bonus Amount

- The bonus amount for the above individuals follows the Ministry of National Defense's unexpected bonus regulations.

- If an individual attains unexpected work achievements as stipulated, competent authorities may consider promoting them in rank or salary level ahead of schedule, but if the individual maintains the highest rank in the position held; or has the final step in the salary type, group currently enjoyed or if the unexpected achievements are reserved but there is insufficient service time for a pre-schedule promotion, or if there are multiple qualifications for pre-schedule promotion simultaneously, beyond the stipulated bonus, an additional amount equivalent to one month's salary as the basis for social insurance contribution at the time of achieving the unexpected work accomplishment may be considered.

- Individuals participating in a common task eligible for multiple bonus levels are only entitled to the highest bonus level.

(3) The unexpected bonus regime does not apply to individuals rewarded under the Law on Emulation and Commendation for the categories:

- Meritorious service reward;

- Movement emulation reward;

- Rewards for contributions; tenure-based rewards;

- Foreign-related rewards;

- Rewards during summaries, conclusions of themed movements, regular tasks.

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