Decree 24/2023/ND-CP the base salary for cadres, civil servants, public employees

DECREE

Prescribing the base salary for cadres, civil servants,
public employees and armed forces

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Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Labor Code dated November 20, 2019;

Pursuant to the Resolution No. 69/2022/QH15 dated November 11, 2022 of the National Assembly providing for 2023 state budget estimates;

At the proposal of the Minister of Home Affairs and Minister of Finance,

The Government promulgates the Decree prescribing the base salary for cadres, civil servants, public employees and armed forces.

Article 1. Scope of regulation

This Decree prescribes the base salary for cadres, civil servant, public employees, persons receiving salaries and allowances, and employees (hereinafter collectively referred to as persons receiving salaries and allowances) working in agencies, organizations and non-business units of the Party, State, Vietnam Fatherland Front, socio-political organizations and state budget-funded associations that operate at the central level, in provinces and centrally-run cities (provincial level), in rural districts, urban districts, towns, provincial cities and cities of centrally-run cities (district level), in communes, wards and townships (commune level), and in special administrative-economic units and armed forces.

Article 2. Subjects of application

Persons receiving salaries and allowances specified in Article 1 of this Decree, including:

1. Cadres and civil servants from the central to district level specified in Clauses 1 and 2 Article 4 of the 2008 Law on Cadres and Civil Servants (amended and supplemented by the 2019 Law Amending and Supplementing a Number of Articles of the Law on Cadres and Civil Servants and Law on Public Employees).

2. Commune-level cadres and civil servants specified in Clause 3 Article 4 of the 2008 Law on Cadres and Civil Servants (amended and supplemented by the 2019 Law Amending and Supplementing a Number of Articles of the Law on Cadres and Civil Servants and Law on Public Employees).

3. Public employees in public non-business units specified in the 2010 Law on Public Employees (amended and supplemented by the 2019 Law Amending and Supplementing a Number of Articles of the Law on Cadres and Civil Servants and Law on Public Employees).

4. Persons working under labor contracts specified in the Government’s Decree No. 111/2022/ND-CP dated December 30, 2022 on contracts for a number of works in administrative agencies and public non-business units that apply the salary regime or have an agreement in labor contracts to be salaried under the Government’s Decree No. 204/2004/ND-CP dated December 14, 2004, on salary regime for cadres, civil servants, public employees and armed forces.

5. Persons in the payroll of state budget-funded associations specified in the Government’s Decree No. 45/2010/ND-CP of April 21, 2010, on the organization, operation and management of associations (amended and supplemented by the Government’s Decree No. 33/2012/ND-CP dated April 13, 2012).

6. Officers, professional military personnel, non-commissioned officers, soldiers, defense workers and public employees, contractual employees in the Vietnam People’s Army force.

7. Officers, non-commissioned officers receiving salaries, non-commissioned officers, service men, public-security workers and contractual employees in the People’s Public Security force.

8. Persons working in cipher organizations.

9. Part-timers in communes, villages and residential quarters.

Article 3. Base salary

1. The base salary will serve as a basis for:

a) Calculating salary levels in salary tables and allowance levels and implementing other regimes in accordance with law applicable to the subjects defined in Article 2 of this Decree;

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

c) Calculating deductions and benefits that are based on the base salary.

2. From July 01, 2023, the base salary is VND 1,800,000 per month.

3. To continue to perform the special financial and income  mechanisms for agencies and units that are implementing the specific financial and income mechanisms at the central level applicable to a number of state administrative agencies and units as prescribed by competent authorities until the implementation of the overall reform of salary policies under Resolution No. 27-NQ/TW dated May 21, 2018 of the 7^th plenum of the 12^th Party Central Committee; monthly additional salary and income calculated at the base salary of VND 1,800,000 per month from July 01, 2023 according to the specific mechanism shall not exceed the average additional salary and income in 2022 (excluding the additional salary and income due to adjustment of salary coefficients based on salary ranks or salary grades when raising salary ranks or salary grades).

4. The Government shall submit the base salary to the National Assembly for considering and adjusting it in conformity with the capacity of the state budget, consumer price index and national economic growth rate.

Article 4. Funds

1. Ministries, ministerial-level agencies, government-attached agencies and other central agencies shall:

a) Use the 10-percent saved regular expenditure (excluding salaries, salary-based allowances, expenditures of salary nature and other expenditures for human resources under regulations) of the 2023 year’s state budget estimate higher than the state budget estimate allocated in 2022 by competent authorities;

b) Fee-collecting administrative agencies and non-business units shall carry out the appropriation of part of collected fees permissible to be retained in accordance with the specified regime for funds for salary reform, after deducting expenses directly related to activities of service provision and fee collection;

c) Use the 2022 year’s unused funds for the salary reform (if any).

2. Provinces and centrally-run cities shall:

a) Use the 10-percent saved regular expenditure (excluding salaries, salary-based allowances, expenditures of salary nature and other expenditures for human resources under regulations) of the 2023 year’s state budget estimate allocated by competent authorities;

b) Use 70% of the increased revenues of local budgets in comparison with the budget estimate allocated by the Prime Minister (excluding  revenues from land use levy and construction lottery; revenues from equitization and state capital withdrawal of state-owned enterprises managed by the localities; land rental subject to one-off payment that is advanced by investors for compensation, ground clearance and revenues from handling of public properties at agencies, organizations and units that are decided by a competent agency to be used for investment as specified; revenues from money for the protection and development of land for rice cultivation; charges for sightseeing relics and world heritage sites; charges for using infrastructure works, service works and public utilities in border gate areas; environmental protection charge for mineral mining; environmental protection charge for wastewater; revenues from the public land funds, revenues from yields and public property in the communes and revenues from lease, lease-purchase and sale of state-owned houses);

c) Use the 2022 year’s unused funds for the salary reform (if any);

d) Use at least 40% of the retained collected amounts according to the year 2023’s regime after deducting expenses directly related to activities of service provision and fee collection. Use at least 35% of the collected amounts retained from provision of medical examination and treatment, preventive medicine and other health services of public health establishments. The scope of appropriation of the collected amounts permissible to be retained shall comply with the Ministry of Finance’s guidance on the demands, funding sources for implementation of salary reform in 2023.

3. The central budget shall additionally provide funds for adjustment of base salary in 2023 to ministries, ministerial-level agencies, government-attached agencies, other central agencies, and provinces and centrally-run cities after compliance with Clause 1 and Clause 2 of this Article.

4. Funding sources for salary reform for public employees and employees in group-1 and -2 public non-business units shall be covered by such units 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 and documents amending, supplementing, replacing the Decree No. 60/2021/ND-CP (if any).

Article 5. Effect

1. This Decree takes effect on July 01, 2023.

2. The Decree No. 38/2019/ND-CP dated May 09, 2019 of Government prescribing the base salary for cadres, civil servants, public employees and armed forces shall cease to be effective from the effective date of this Decree.

Article 6. Guidance and implementation responsibilities

1. The Minister of Home Affairs shall provide guidance on the implementation of this Decree for persons receiving salaries and allowances in agencies, organizations and 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 provide guidance on the implementation of this Decree for subjects within their scope of management.

3. The Minister of Finance shall:

a) Guide the determination of demands, funding sources and methods of payment for application of the base salary specified this Decree;

b) Guide the payment of salary and income for agencies and units that are implementing specific financial and income mechanisms at the central level specified in Clause 3 Article 3 of this Decree;

c) Verify demands and additionally provide funds for adjustment of base salary to ministries, ministerial-level agencies, government-attached agencies, other central agencies, and provinces and centrally-run cities in accordance with this Decree.