Decree 161/2026/ND-CP base salary and bonus regime for cadres, civil servants, public employees and armed forces personnel

DECREE

Providing for the base salary and bonus regime for cadres, civil servants, public employees and personnel of the armed forces

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Labor Code No. 45/2019/QH14;

Pursuant to the National Assembly's Resolution No. 142/2024/QH15 on Resolution of the 7^th session of the 15^th National Assembly; and the National Assembly’s Resolution No. 265/2025/QH15 on Resolution of the 10^th session of the 15^th National Assembly;

At the proposal of the Minister of Home Affairs;

The Government hereby promulgates the Decree providing for the base salary and bonus regime for cadres, civil servants, public employees and personnel of the armed forces.

Article 1. Scope of regulation

This Decree promulgates the basic salary applicable to salary recipients, allowances and bonus regimes applicable to salary recipients working in agencies, organizations and public non-business units of the Party, State, Vietnam Fatherland Front, socio-political organizations attached to the Vietnam Fatherland Front and social organizations performing state-assigned tasks (below collectively referred to as agencies and units) at the central level, in provinces and centrally run cities (provincial level), in communes, wards and special zones (commune level), and in special administrative-economic units and the armed forces.

Article 2. Subjects of application

1. Salary and allowance recipients shall apply the base salary specified in Article 1 of this Decree, including:

a) Cadres and civil servants from the central to district levels specified in Article 1 of the Law on Cadres and Civil Servants;

b) Public employees working in public non-business units specified in Article 1 of the Law on Public Employee;

c) Persons working under labor contract arrangements in administrative agencies and public non-business units specified in the Government's Decree, that are entitled to apply, or that apply as agreed upon in labor contracts, salary ranking under the Government’s Decree No. 204/2004/ND-CP dated December 14, 2004, on the salary regime for cadres, civil servants, public employees and personnel in the armed forces;

d) Persons on payroll working in associations with operating funds supported by the state budget under the Government’s Decree No. 126/2024/ND-CP dated October 08, 2024, on organization, operation and management of associations;

dd) Officers, professional army men, national defense workers and officials, and persons working under labor contracts of the Vietnam People’s Army;

e) Officers, salaried non-commissioned officers, public security workers and persons working under labor contracts of the People’s Public Security forces;

g) Persons working in cipher organizations;

h) Non-commissioned officers and soldiers of the Vietnam People's Army; non-commissioned officers and conscripts of the People’s Public Security forces;

i) Persons working on a part-time basis in villages and residential quarters.

2. The salary recipients specified at Points a, b, c, d, dd, e, and g, Clause 1 of this Article (excluding those entitled to allowances and cost-of-living expenses) are subject to the bonus regime.

Article 3. Base salary

1. The base salary shall be used as a basis for:

a) Calculating salary levels in salary tables and allowance levels, and implementing other law-prescribed regimes for the subjects specified in Article 2 of this Decree;

b) Calculating operation expenses and cost-of-living expenses in accordance with law;

c) Calculating deductions and entitlements based on the base salary.

2. From July 01, 2026, the base salary is VND 2,530,000/month.

3. For central-level agencies and units that currently implement special financial and income mechanisms under Point c, Clause 6.2 of the National Assembly’s Resolution No. 142/2024/QH15 dated June 29, 2024, of the 7^th plenum of the XV^th National Assembly: To continue maintaining the difference between the salaries and additional income of cadres, civil servants and public employees in June 2026, and the salaries applicable from July 01, 2026, after amendment or repeal of the special financial and income mechanisms. Pending amendment or repeal of such mechanisms, the monthly salaries and additional income calculated based on the base salary of VND 2,530,000/month under the special mechanisms from July 01, 2026, must not exceed the increased salaries and additional income received in June 2026 (excluding the salary and income amounts increased as a result of the adjustment of rank-based salary coefficient upon rank promotion).

For agencies and units currently maintaining the difference between the salaries and additional income in June 2024, and the salaries applicable from July 01, 2024, due to amendment or repeal of special financial and income mechanisms, the maintained differential amount shall be reduced in proportion to the increase in the base salary from July 01, 2026.

Where application of the above principles results in salaries and additional income from July 01, 2026, being lower than the salaries prescribed under the general provisions, the salary regime prescribed under the general provisions shall apply.

4. The Government shall report to the National Assembly for consideration and decision on adjustment of the base salary in conformity with the state budget capacity, consumer price index and economic growth rate of the country.

Article 4. Bonus regime

1. The bonus regime shall be implemented on the basis of extraordinary work achievements and the results of annual monitoring, evaluation and quality classification applicable to the subjects specified in Clause 2, Article 2 of this Decree.

2. The bonus regime specified in Clause 1 of this Article shall be used for extraordinary bonuses based on work achievements and annual periodic bonuses based on the results of quarterly and semi-annual monitoring and evaluation, and annual quality classification of each person on the payroll of the relevant agency or unit, and shall be implemented in accordance with bonus regulations formulated and promulgated by the heads of armed forces units in accordance with regulations of the Ministry of National Defence and the Ministry of Public Security; heads of agencies competent to, or delegated with authority to, manage cadres and civil servants; heads of public non-business units. The bonus regulations shall be sent to directly supervising agencies for management and inspection purposes and publicly disclosed within the relevant agencies and units.

3. The bonus regulations of agencies and units specified in Clause 2 of this Article must include:

a) Scope and subjects of application;

b) Bonus criteria based on extraordinary work achievements and on the results of quarterly and semi-annual monitoring and evaluation, and annual quality classification of salary recipients in agencies and units;

c) Specific bonus amounts applicable to each case, which are not necessarily linked to salary levels based on each person’s salary coefficient;

d) Bonus consideration procedures and processes;

dd) Other provisions required for management purposes of agencies and units (if necessary).

4. The annual bonus fund specified in this Article shall be separate from the commendation fund prescribed by the Law on Emulation and Commendation, and shall be equal to 10% of the total salary fund (excluding allowances) determined according to positions, titles, grades, and military ranks of persons on the payroll of agencies and units.

By the end of the budget year, including the accounting finalization adjustment period, if agencies or units do not fully use the annual bonus fund, the estimate amounts shall be canceled (for unused budget estimates) or remitted to the state budget (for unused advance amounts).

Article 5. Funds for implementation

1. Ministries and central agencies may:

a) Use 10% of savings from recurrent expenditures (except salaries, salary-based allowances, salary-based amounts and amounts paid to persons according to regimes) from the 2026 estimate amounts increased compared with the 2025 estimates already allocated by competent authorities;

b) Use at least 40% of the collected amounts eligible to be retained under regulations in 2026 after subtracting expenses directly related to service provision and charge collection activities. Particularly, for revenues from medical examination and treatment services, preventive medicine and other medical services provided by public health facilities, at least 35% shall be used after subtracting expenses directly related to service provision and charge collection activities;

c) Use the unused funds for salary reform in 2025 carried forward (if any).

2. Provinces and centrally run cities may:

a) Use 70% of local budget revenues in 2025 increased as compared to the estimates allocated by the Prime Minister (excluding revenues from land use levy; construction lottery; equitization and divestment of state enterprises managed by localities; and excluded amounts under resolutions of the National Assembly and decisions of the Prime Minister);

b) Use 50% of local budget revenue increases in the estimated budgets of 2024, 2025 and 2026 as compared to the estimates of the preceding years allocated by the Prime Minister (excluding revenues from land use levy; construction lottery; equitization and divestment of state enterprises managed by localities; and excluded amounts under resolutions of the National Assembly and decisions of the Prime Minister);

c) Use 10% of savings from recurrent expenditures (except salaries, allowances, salary-based contributions, salary-based amounts and amounts paid to persons according to regimes) from the 2026 estimates allocated by competent authorities, including: 10% of the 2023 recurrent expenditure estimates; 10% of the increase in the 2024 recurrent expenditure estimates compared with 2023; 10% of the increase in the 2025 recurrent expenditure estimates compared with 2024; and 10% of the increase in the 2026 recurrent expenditure estimates compared with 2025;

d) Use surplus funds for salary reform remaining through the end of 2025 carried forward;

dd) Use local budget expenditure savings for support of recurrent operations (salary expenditures and operational expenditures as prescribed by law) resulting from payroll downsizing and organizational restructuring under the two-tier local administration model;

e) Use at least 40% of the collected amounts eligible to be retained under regulations in 2026 after subtracting expenses directly related to service provision and charge collection activities. Particularly, for revenues from medical examination and treatment services, preventive medicine and other medical services provided by public health facilities, at least 35% shall be used.

3. The central budget funds shall be used to supplement deficient amounts arising from adjustment of the base salary and implementation of the 2026 bonus regime for ministries, ministerial-level agencies, other central agencies, and provinces and centrally run cities after implementation of Clauses 1 and 2 of this Article.

4. Funds for implementation applicable to public non-business units fully self-financing recurrent expenditures and investment expenditures (Group-1 units), and public non-business units fully self-financing recurrent expenditures (Group-2 units): Funds for salary reform and implementation of the bonus regime for public employees and workers of Group-1 and Group-2 public non-business units shall be covered by the units themselves in accordance with the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units; the Government’s Decree No. 111/2025/ND-CP dated May 22, 2025, amending and supplementing a number of articles of Decree No. 60/2021/ND-CP; and amending, supplementing or replacing documents (if any)

Article 6. Effect

1. This Decree takes effect from July 01, 2026.

2. The Government’s Decree No. 73/2024/ND-CP dated June 30, 2024, providing for the base salary and bonus regime for cadres, civil servants, public employees and personnel of the armed forces, ceases to be effective on the effective date of this Decree.

Article 7. Implementation responsibility

1. The Minister of Home Affairs shall guide the implementation of the provisions on the base salary provided in this Decree for salary and allowance recipients in agencies, organizations and public non-business units of the Party, State, Vietnam Fatherland Front, socio-political organizations and associations.

2. The Minister of National Defence and the Minister of Public Security shall guide the implementation of this Decree for subjects under their management.

3. The Minister of Finance shall:

a) Guide the determination of funding demands, funding sources and expenditure methods for implementation of the base salary and bonus regime provided in this Decree, and the scope of deductions from retained revenues specified at Point b, Clause 1, and Point e, Clause 2, Article 5 of this Decree;

b) Guide the payment of salary and income for central-level agencies and units currently implementing special financial and income mechanisms specified in Clause 3, Article 3 of this Decree during the period before such special financial and income mechanisms are amended or repealed;

c) Consolidate the demands and submit them to competent authorities for covering the deficient amounts as a result of the adjustment of the base salary and bonus regime for ministries, ministerial-level agencies, other central agencies and provinces and centrally run cities under this Decree.

4. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally run cities, and related organizations and individuals shall implement this Decree.