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How to calculate salary, allowances, and activity fees according to the new basic salary

Người Đưa TinNgười Đưa Tin15/05/2023


The Ministry of Home Affairs is seeking public opinions on the draft Circular guiding the implementation of basic salary levels for salary and allowance recipients in agencies, organizations, and public service units of the Party, State, Fatherland Front, socio-political organizations, and associations.

Accordingly, the applicable subjects include:

Firstly, cadres and civil servants receiving salaries from the State budget working in Party, State, Fatherland Front agencies, socio -political organizations at the Central level; in provinces and centrally run cities; in districts, towns, provincial cities, and centrally run cities; and in special administrative-economic units.

Second, civil servants receive salaries from the salary fund of public service units according to the provisions of law.

Third, cadres, civil servants and public employees are transferred or seconded to work at associations, non- governmental organizations, projects and international agencies and organizations located in Vietnam according to decisions of competent authorities.

Fourth, cadres, civil servants in communes, wards, and towns and part-time workers at the commune level, in villages, and residential groups are prescribed in Decree No. 92/2009/NDCP dated October 22, 2009 of the Government on titles, numbers, some regimes, and policies for cadres, civil servants in communes, wards, and towns and part-time workers at the commune level and Decree No. 34/2019/ND-CP dated April 24, 2019 of the Government amending and supplementing a number of regulations on cadres, civil servants at the commune level and part-time workers at the commune level, in villages, and residential groups.

Fifth, People's Council delegates at all levels receive operating fees according to current law provisions.

Sixth, people working in key organizations.

Seventh, the following subjects are also within the scope of this Circular when calculating and determining the level of social insurance contributions and benefits and resolving salary-related benefits according to the provisions of law: Cadres, civil servants, and public employees who study, intern, work, receive treatment, or receive nursing care (domestic and foreign) on the payroll of Party and State agencies, socio-political organizations, public service units, and associations receiving operating expenses supported by the state budget; People who are in the probationary or probationary period (including commune-level civil servant probation) in Party and State agencies, socio-political organizations, public service units, and associations receiving operating expenses supported by the state budget; Cadres, civil servants, and public employees who are temporarily suspended from work, detained, or imprisoned; Cases of working in Party, State, Fatherland Front agencies, socio-political organizations, public service units and associations receiving operating expenses supported by the State budget are signed labor contracts according to the salary table issued with Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on salary regime for cadres, civil servants, public employees and armed forces.

Instructions on how to calculate salary, allowances and operating costs

For cadres, civil servants, public employees and employees specified in cases 1, 2, 3, 4 and 7 above, based on the current salary and allowance coefficients prescribed in documents of competent agencies of the Party and State on salary regimes for cadres, civil servants, public employees and armed forces, the new basic salary level to calculate the salary, allowance level and the amount of the reserved difference coefficient (if any) is as follows: Formula for calculating salary level: Salary level implemented from July 1, 2023 = Basic salary level of VND 1,800,000/month x Current salary coefficient.

Formula for calculating allowance level:

For allowances calculated based on the basic salary: Allowance level implemented from July 1, 2023 = Basic salary 1,800,000 VND/month x Current allowance coefficient.

For allowances calculated as a percentage of current salary plus leadership position allowance and seniority allowance exceeding the framework (if any): Allowance level implemented from July 1, 2023 = (Salary implemented from July 1, 2023 + Leadership position allowance implemented from July 1, 2023 (if any) + Seniority allowance exceeding the framework implemented from July 1, 2023 (if any)) x Percentage of allowance enjoyed according to regulations.

For allowances specified in specific amounts, keep them according to current regulations.

Formula for calculating the amount of the reserve difference coefficient (if any): The amount of the reserve difference coefficient implemented from July 1, 2023 = Basic salary of VND 1,800,000/month x Current reserve difference coefficient (if any).

For People's Council delegates at all levels, based on the activity fee coefficient for People's Council delegates at all levels according to current law provisions, the activity fee level is calculated according to the following formula: Activity fee level implemented from July 1, 2023 = Basic salary of VND 1,800,000/month x Activity fee coefficient according to regulations.

For part-time workers at the commune, village and residential group levels: From July 1, 2023, the allowance fund allocated by the State budget for each commune, village and residential group as prescribed in Clause 5 and Clause 6, Article 2 of Decree No. 34/2019/ND-CP dated April 24, 2019 of the Government is calculated based on the basic salary of VND 1,800,000/month.

The specific regulations on allowance levels for these subjects are implemented according to the provisions in Clause 5 and Clause 6, Article 2 of Decree No. 34/2019/ND-CP.

For people working in key organizations: People working in key organizations under the management of the Ministry of National Defense and the Ministry of Public Security shall follow the instructions of the Minister of National Defense and the Minister of Public Security.

People working in key organizations in Party, State agencies, and socio-political organizations (not under the management of the Ministry of National Defense and the Ministry of Public Security) shall calculate their salary, allowances, and reserve coefficients (if any) in the same way as cadres, civil servants, public employees, and workers specified in cases 1, 2, 3, 4, and 7 above.

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