Instructions for managing labor, salary, remuneration, and bonuses of state-owned enterprises

(Chinhphu.vn) - The Ministry of Home Affairs issued Circular 003/2025/TT-BNV guiding the implementation of labor management, wages, remuneration, and bonuses in state-owned enterprises.

The Ministry of Home Affairs issued new regulations guiding the management of labor, wages, remuneration, and bonuses of state-owned enterprises.

This Circular provides guidance on the implementation of labor, salary, remuneration and bonus management in state-owned enterprises as prescribed in Article 1 of Decree No. 44/2025/ND-CP dated February 28, 2025 of the Government regulating labor, salary, remuneration and bonus management in state-owned enterprises (Decree No. 44/2025/ND-CP).

The principles of labor, salary, remuneration and bonus management are implemented according to the provisions of Article 3 of Decree No. 44/2025/ND-CP, in which the profit indicator to determine salary and profit margin is profit before corporate income tax (for enterprises established and operating not for profit purposes, the total revenue minus total costs after excluding the impact of objective factors, if any, can be used instead of the profit indicator and calculate the profit margin when determining salary); labor productivity and the profit margin indicator on the enterprise's equity or the owner's capital contribution at the enterprise (profit margin) are determined according to the Appendix issued with this Circular.

Objective factors specified in Article 4 of Decree No. 44/2025/ND-CP that directly affect the increase or decrease of labor productivity, profit, and profit rate shall be calculated and excluded by the enterprise when determining wages and remuneration. In which, the calculation and exclusion of the impact of objective factors must be quantified into specific values ​​and figures according to the principle: objective factors that increase labor productivity, profit, and profit rate must be deducted, objective factors that reduce labor productivity, profit, and profit rate shall be added to labor productivity, profit, and profit rate when determining wages and remuneration.

Labor management, salary scale, payroll

Enterprises develop labor plans, organize recruitment, use labor, and implement policies and regimes for employees according to regulations in Article 5 of Decree No. 44/2025/ND-CP; develop and promulgate salary scales, salary tables, and salary allowances according to regulations in Article 6 of Decree No. 44/2025/ND-CP.

Every year, the enterprise reviews the salary levels of employees and the Executive Board, Board members, and full-time supervisors in the current salary scale, salary table, and salary allowances. In case the salary levels in the current salary scale, salary table, and salary allowances ensure the provisions in Clause 2, Article 6, they shall continue to be implemented according to the provisions in Article 32 of Decree No. 44/2025/ND-CP; in case they are not guaranteed, the enterprise must amend, supplement, or develop a new salary scale, salary table, and salary allowances according to the provisions in Clauses 2 and 3, Article 6 of Decree No. 44/2025/ND-CP.

Salaries of employees and the Board of Directors

According to the Circular, the salary fund of employees and the Executive Board is determined according to the methods prescribed in Article 7 of Decree No. 44/2025/ND-CP. Enterprises choose the method of determining the salary fund of employees and the Executive Board according to the provisions of Article 8 of Decree No. 44/2025/ND-CP.

The Circular clearly states the regulations on determining the salary fund through the average salary level; determining the salary fund through the stable salary unit price; determining the salary fund for some cases, advances, reserves and salary distribution.

In which, determining the salary fund through the average salary level, the Circular stipulates: The planned salary fund is determined according to the following formula: (1)

Q _kh = TL _bqkh x L _khbq xt + V _dt

In there:

- Q _kh : Planned salary fund.

- TL _bqkh : Planned average salary level, determined according to regulations in Article 7 of this Circular.

- L _khbq : Average planned number of employees, determined according to the Appendix issued with this Circular.

- t: Number of months the business operates in a year.

- V _đt : The difference in salary of full-time union cadres paid by the union organization is calculated based on the average planned number of full-time union cadres and the difference between the average salary of full-time union cadres in the enterprise that is higher and the average salary paid by the union organization. The average salary of full-time union cadres in the enterprise is determined based on the average salary used as the basis for determining the difference in salary of the previous year of full-time union cadres according to State regulations and adjusted according to labor productivity and planned profit compared to the implementation of the previous year according to regulations.

The actual salary fund is determined according to the following formula: (2)

Q _th = TL _bqth x L _thbq xt + V _dt

In there:

- Q _th : Actual salary fund.

- TL _bqth : Average salary level, determined according to regulations in Article 8 of this Circular.

- L _thbq : Actual average number of workers used, determined according to the Appendix issued with this Circular.

- t: Actual number of months the business operates in a year.

- V _đt : Salary difference of full-time union staff paid by the union organization, determined according to clause (1).

For enterprises with realized profits exceeding planned profits, additional salaries may be added to the actual salary fund as prescribed in Clause (2) according to the principle that if profits exceed 1%, the salary fund may be increased by a maximum of 2% according to Clause (2), but the additional salary shall not exceed 20% of the actual profits exceeding planned profits and shall not exceed 02 months of average actual salary.

The average actual salary level is determined based on the average planned salary level, linked to the increase or decrease in actual labor productivity compared to the planned labor productivity and actual profit compared to the planned profit according to the same principle as determining the average planned salary level linked to the increase or decrease in actual labor productivity and planned profit compared to the labor productivity and actual profit of the previous year.

This Circular takes effect from June 15, 2025. The regimes prescribed in this Circular shall be implemented from January 1, 2025./.

Source: https://baochinhphu.vn/huong-dan-quan-ly-lao-dong-tien-luong-thu-lao-tien-thuong-doanh-nghiep-nha-nuoc-102250506175628645.htm