How will Tet bonuses for officials, civil servants, and public employees in 2026 be distributed according to Decree 73?

(PLVN) - According to Decree 73/2024/ND-CP, Tet bonuses for officials, civil servants, and public employees in 2026 will no longer be distributed uniformly or rigidly tied to salary coefficients. Instead, the bonus amount will be determined from a separate bonus fund, equivalent to 10% of the unit's salary fund, and allocated based on the evaluation of task completion levels, directly reflecting the quality and efficiency of each individual's work.

According to Article 4 of Decree 73/2024/ND-CP, the new bonus system for officials, civil servants, and public employees is separated from the traditional reward fund, becoming an independent component. Therefore, the Tet bonus for 2026 will be determined based on the annual bonus fund, equivalent to 10% of the unit's total salary fund (excluding allowances).

Specifically, the distribution of bonuses under Decree 73 is not based on a "one-size-fits-all" system but depends on two main criteria: outstanding work achievements and the results of the annual performance evaluation and ranking of each individual. Therefore, the Tet bonus for 2026 for each employee is not automatically tied to their salary coefficient but will be directly based on the quality of their work and the level of task completion during the year.

How to determine the Tet bonus amount

According to the guidelines in Decision 786/QD-BNV of 2024, the bonus payment process is applied as follows:

Step 1: Determine the total year-end bonus fund.

= Annual bonus fund (10% of salary fund) – total amount of extraordinary bonuses paid.

Step 2: Determine the base amount of recurring bonuses.

This is the conversion rate used to calculate bonuses for each target group.

Step 3: Allocate rewards based on task completion level.

Outstanding performance is rewarded with three times the basic salary.

Successfully completing the task will be rewarded with 2.5 times the basic salary.

Completing the task will be rewarded with one time the basic salary.

Thus, the Tet bonus for 2026 under Decree 73 will accurately reflect the capabilities and contributions of each individual. This is considered a major step towards a salary model based on job position and work performance.

An important principle clearly stipulated in Decree 73 is that any unused bonus funds cannot be carried over to the following year by January 31st of the following year. This forces agencies and units to proactively develop bonus disbursement plans, ensuring transparency, accountability, and proper use of funds.

According to assessments, the payment of Tet bonuses in 2026 under Decree 73 is considered an important step towards a mechanism of paying salaries and bonuses based on job position and work performance, instead of mainly relying on seniority or coefficients as before.

Source: https://baophapluat.vn/chi-thuong-tet-2026-the-nao-cho-can-bo-cong-chuc-vien-chuc-theo-nghi-dinh-73.html