Ministry of Finance responds to regulations on bonuses for teachers according to Decree 73

Reader T.T.A reflected that she is an elementary school accountant.

Ms. A asked, according to Decree 73, if in 2025 teachers have a 1-month maternity leave, will they be entitled to the bonus regime according to Decree 73/2024/ND-CP for 12 full months or not.

In case teachers are transferred from June 2025 but the internal spending regulations of the unit stipulate that they must work for 6 months and must have evaluation classification, will this case teachers who have only worked for 5 months be rewarded with money according to Decree 73 or not. Is the remaining amount of the unit's commendation fund used to pay for the remaining people in the school or not?

In case teachers transfer jobs from November 2025, are they entitled to full 12 months or are they only calculated based on the number of actual working months at the unit? Is the remaining fund of the unit's commendation fund used to pay for the remaining people in the school?

The Ministry of Finance answers that Article 4 of Decree 73/2024/ND-CP dated June 30, 2024 of the Government stipulates the basic salary and bonus regime for cadres, civil servants, public employees and armed forces as follows:

Implement the bonus regime based on outstanding work achievements and the results of annual task completion assessment and classification for subjects specified in Clause 2, Article 2 of this Decree.

The bonus regime specified in Clause 1 of this Article is used for unexpected rewards based on work achievements and periodic annual rewards based on the results of assessment and classification of the level of work completion of each salaried person in the agency or unit. Heads of armed forces units according to the regulations of the Ministry of National Defense, the Ministry of Public Security; heads of agencies with management authority or decentralized authority to manage cadres and civil servants and heads of public non-business units are responsible for developing specific regulations to implement the bonus regime applied to subjects in the salary payment list of the agency or unit; send to directly superior management agencies for management, inspection and public disclosure in the agency or unit.

The bonus regulations of agencies and units specified in Clause 2 of this Article must include the following contents:

Scope of application.

Bonus criteria are based on outstanding work achievements and on the results of evaluating and ranking the level of annual task completion of salaried people in agencies and units.

The specific bonus level for each case does not necessarily have to be attached to the salary level according to the salary coefficient of each person.

Process and procedures for award consideration.

Other regulations according to the management requirements of agencies and units (if necessary).

Thus, based on the above regulations, the principal of the primary school where reader T.T.A works is responsible for developing specific regulations to implement the bonus regime applicable to subjects on the school's payroll list and sending them to the directly superior management agency for management, inspection, and public disclosure in the unit.

Therefore, the Ministry of Finance requests Ms. A to study the regulations on implementing the school's bonus regime; if there are still problems, it is necessary to directly discuss with the school principal.

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