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

DECREE

Providing for the base salary for cadres, civil servants, public employees and personnel of the armed forces^[1]

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

Pursuant to the November 20, 2019 Labor Code;

Pursuant to the National Assembly’s Resolution No. 69/2022/QH15 of November 11, 2022, on the 2023 state budget estimates;

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

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

Article 1. Scope of regulation

This Decree provides for the base salary for cadres, civil servants, public employees, persons receiving salaries and allowances, and employees (below collectively referred to as salary and allowance recipients) working in agencies, organizations and non-business units of the Party, State, Vietnam Fatherland Front, socio-political organizations and associations with operating funds supported by the state budget at the central level, in provinces and centrally run cities (provincial-level localities), in rural districts, urban districts, towns, provincial cities and municipal cities (district-level localities), in communes, wards and townships (commune-level localities), and in special administrative-economic units and the armed forces.

Article 2. Subjects of application

Salary and allowance recipients specified in Article 1 of this Decree, including:

1. Cadres and civil servants from the central to district levels specified in Clauses 1 and 2, Article 4 of the 2008 Law on Cadres and Civil Servants, which were amended and supplemented under the 2019 Law Amending and Supplementing a Number of Articles of the Law on Cadres and Civil Servants and the 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, which was amended and supplemented under the 2019 Law Amending and Supplementing a Number of Articles of the Law on Cadres and Civil Servants and the Law on Public Employees.

3. Public employees working in public non-business units specified in the 2010 Law on Public Employees, which was amended and supplemented under the 2019 Law Amending and Supplementing a Number of Articles of the Law on Cadres and Civil Servants and the Law on Public Employees.

4. Persons performing jobs under labor contracts specified in the Government’s Decree No. 111/2022/ND-CP of December 30, 2022, on contracts for some types of jobs in administrative agencies and public non-business units 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 of December 14, 2004, on the salary regime for cadres, civil servants, public employees and personnel in the armed forces.

5. Persons on payroll working in associations with operating funds supported by the state budget under the Government’s Decree No. 45/2010/ND-CP of April 21, 2010, on organization, operation and management of associations, which was amended and supplemented under the Government’s Decree No. 33/2012/ND-CP of April 13, 2012.

6. Officers, professional army men, non-commissioned officers, soldiers, defense workers, and persons working under labor contracts of the Vietnam People’s Army.

7. Officers, salaried non-commissioned officers, service non-commissioned officers and men, public security workers and persons working under labor contracts of the People’s Public Security forces.

8. Persons working in cipher organizations.

9. Part-time officials in communes, villages and residential quarters.

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 1, 2023, the base salary is VND 1,800,000/month.

3. To continue implementing special financial and income mechanisms for central-level agencies and units that currently implement special financial and income mechanisms as prescribed by competent authorities for a number of state administrative agencies and units until the overall reform of the salary policy is carried out under Resolution No. 27-NQ/TW of May 21, 2018, of the 7^th plenum of the 12^th Party Central Committee; the increased monthly salary and income amounts calculated based on the base salary of VND 1,800,000/month from July 1, 2023, according to the special mechanisms must not exceed the increased average salary and income levels applied in 2022 (excluding the salary and income amounts increased as a result of the adjustment of rank-based salary coefficient upon rank promotion).

4. The Government shall propose the National Assembly to consider adjusting the base salary in conformity with the state budget capacity, consumer price index and economic growth rate of the country.

Article 4. Funds for implementation

1. Ministries, ministerial-level agencies, government-attached agencies and other 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) of the 2023 estimate amounts which are higher than the 2022 estimates already assigned by competent authorities;

b/ Charge-collecting administrative agencies and public non-business units may make deductions to create a source for salary reform from part of the collected charge amounts eligible to be retained according to regulations after subtracting expenses directly related to service provision and charge collection activities;

c/ Use the 2022 unused funds for salary reform (if any).

2. Provinces and centrally run cities 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) of the 2023 estimates already assigned by competent authorities;

b/ Use 70% of the local budget revenues which are increased as compared to the estimated amounts (excluding revenues from land use levy; construction lottery; equitization and divestment of state enterprises managed by localities; lump-sum land rentals paid in advance by investors for compensation and ground clearance, and the handling of public property in agencies, organizations and units, which are used under decisions of competent authorities for investment under regulations; collection of charges for protection and development of paddy land; entrance charges for relics and world heritage sites; charges for use of infrastructure facilities, service and public utility facilities within border gates; environmental protection charge for mineral exploitation; environmental protection charge for wastewater; revenues from public land areas, yields and public property in communes and from lease, lease-purchase and sale of state-owned houses) as assigned by the Prime Minister;

c/ Use the 2022 unused funds for salary reform (if any);

d/ Use at least 40% of the collected amounts eligible to be retained under regulations in 2023 after subtracting expenses directly related to service provision and charge collection activities; in particular, use at least 35% of the revenues from the provision of medical examination and treatment services, preventive medicine and other medical services by public health facilities. The deduction of the collected amounts eligible to be retained must comply with the Ministry of Finance’s guidance on the demand and sources for salary reform in 2023.

3. The central budget funds shall be used to cover the deficient amounts as a result of the adjustment of the 2023 base salary for ministries, ministerial-level agencies, government-attached agencies, other central agencies and provinces and centrally run cities after implementing Clauses 1 and 2 of this Article.

4. Funds for salary reform of public employees and workers in group-1 and group-2 public non-business units shall be covered by the units themselves under the Government’s Decree No. 60/2021/ND-CP of June 21, 2021, providing for the financial autonomy mechanism of public non-business units, and documents amending, supplementing or replacing Decree No. 60/2021/ND-CP (if any).

Article 5. Effect

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

2. The Government’s Decree No. 38/2019/ND-CP of May 9, 2019, providing for the base salary for cadres, civil servants, public employees and personnel in the armed forces, ceases to be effective on the effective date of this Decree.

Article 6. Responsibilities for guidance and implementation

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

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

3. The Minister of Finance shall:

a/ Guide the determination of demands, sources and payment methods for the implementation of the base salary specified in 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;

c/ Appraise the demands and use funds to cover the deficient amounts as a result of the adjustment of the base salary of ministries, ministerial-level agencies, government-attached agencies, other central agencies and provinces and centrally run cities under this Decree.

4. Ministers, heads of ministerial-level agencies and government-attached agencies, and chairpersons of provincial-level People’s Committees shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI