Cases not eligible for 2026 Tet bonuses paid according to Decree 73
According to regulations, there are 2 cases that are not eligible for the 2026 Tet bonus paid according to Decree 73/2024/ND-CP.
According to the provisions of Clause 2, Article 2 of Decree 73/2024/ND-CP, which stipulates the cases of salary enjoyment specified in Points a, b, c, d, dd, e, g and h, Clause 1, Article 2 of Decree 73/2024/ND-CP (excluding beneficiaries of allowances and living expenses) subject to the bonus regime, including:
- Civil servants from central to district levels specified in Clause 1 and Clause 2, Article 4 of the Law on Civil Servants 2008 (amended in 2019);
- Commune-level cadres and civil servants as prescribed in Clause 3, Article 4 of the Law on Cadres and Civil Servants 2008 (amended in 2019);
- Officials in public service units as prescribed in the Law on Civil Servants 2010 (amended in 2019);
- People working under the labor contract regime prescribed in Decree 111/2022/ND-CP on contracts for some types of work in administrative agencies and public service units that are eligible for application or have agreed in the labor contract to apply salary classification according to Decree 204/2004/ND-CP on salary regime for cadres, civil servants, public employees and armed forces;
- People working within the staffing quota of associations receiving state budget support for operating expenses according to the provisions of Decree 45/2010/ND-CP of the Government regulating the organization, operation and management of associations (amended and supplemented in Decree 33/2012/ND-CP);
- Officers, professional soldiers, workers, national defense officials and contract workers of the Vietnam People's Army;
- Officers, non-commissioned officers receiving salaries, police workers and contract workers under the People's Public Security;
- People working in key organizations;
Thus, the bonus regime according to Decree 73/2024/ND-CP is only applied to the cases specified in Points a, b, c, d, dd, e, g and h, Clause 1, Article 2 of Decree 73/2024/ND-CP.
Therefore, there are 2 cases that are not eligible for the bonus regime according to Decree 73/2024/ND-CP, which are the cases in Point i, k, Clause 1, Article 2 of Decree 73/2024/ND-CP. That is:
- Sub-officers and soldiers of the Vietnam People's Army; non-commissioned officers and conscripts of the People's Public Security;
- Part-time workers at the commune level, in villages and residential groups.
Instructions for applying the latest bonus regime
According to Article 4 of Decree 73/2024/ND-CP, the application of the bonus regime is regulated as follows:
Implement the bonus regime based on outstanding work achievements and results of assessment and classification of annual task completion levels for subjects specified in Clause 2, Article 2 of Decree 73/2024/ND-CP.
The bonus regime specified in Clause 1, Article 4 of Decree 73/2024/ND-CP is used for special rewards based on work achievements and annual periodic rewards based on the results of the assessment and classification of the level of work completion of each salary recipient in the agency or unit.
The head of the armed forces unit according to the regulations of the Ministry of National Defense and the Ministry of Public Security; the head of the competent authority managing or delegated the authority to manage cadres, civil servants and the head of the public service unit is responsible for developing specific regulations to implement the bonus regime applicable to the subjects on the salary list of the agency or unit; send them to the direct superior management agency for management, inspection and public implementation in the agency or unit.
- The bonus regulations of agencies and units specified in Clause 2, Article 4 of Decree 73/2024/ND-CP must include the following contents:
+ Scope and subjects of application;
+ Bonus criteria based on outstanding work achievements and based on the results of assessment and classification of the annual task completion level of salary earners in agencies and units;
+ Specific bonus levels for each case, not necessarily linked to salary levels according to each person's salary coefficient;
+ Procedure for considering bonuses;
+ Other regulations according to the management requirements of the agency or unit (if necessary).
- The annual bonus fund prescribed in Article 4 of Decree 73/2024/ND-CP is outside the reward fund prescribed by the Law on Emulation and Reward 2022, determined by 10% of the total salary fund (excluding allowances) according to the position, title, rank, level and military rank of the subjects on the salary list of the agency or unit.
By the end of January 31 of the following year, if the agency or unit does not use up the year's bonus fund, it cannot transfer the source to the next year's bonus fund.
The 2026 Lunar New Year bonus is not a mandatory obligation of enterprises. Whether there is a bonus or not, the bonus level and bonus form depend on the business situation as well as the work results of the employees during the year.
Enterprises are also not required to reward in cash, but can reward in assets or other forms, as long as there are clear and transparent regulations in the reward regulations.
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