According to Resolution 104/2023/QH15, starting from July 1, 2024, a comprehensive reform of salary policies will be implemented according to Resolution 27-NQ / TW dated May 21, 2018 of the 7th Congress of the Central Executive Committee of the XII Term (Funding for the implementation of salary reform is ensured from the accumulated salary reform funds of the central budget, local budgets, and partly allocated in the state budget expenditure estimate); adjusting pensions, social insurance allowances, monthly allowances, preferential allowances for meritorious persons, and some social security policies attached to basic salaries.
According to Resolution 27-NQ / TW dated May 21, 2018, the rearrangement of existing allowances ensures that the total allowance fund accounts for a maximum of 30% of the total salary fund as follows:
– Continuation of the application of concurrent allowances; seniority allowances exceeding the salary scale; regional allowances; job responsibility allowances; travel allowances; security, defense, and special allowances for armed forces (military, police, and auxiliary forces).
– Merging professional allowances, occupational responsibility allowances, and hazardous and dangerous allowances (collectively called occupational allowances) applicable to civil servants and officials in occupations and jobs with higher labor conditions than normal and appropriate preferential policies of the state (education and training, healthcare, judiciary, prosecution, civil enforcement, inspection, examination, auditing, customs, forest protection, market management, …).
Merging special allowances, attraction allowances, and long-term mission allowances in economically and socially difficult areas into allowances for work in particularly difficult areas.
– Abolishing professional seniority allowances (except for the military, police, and auxiliary forces to ensure salary proportionality with officials and civil servants); leadership position allowances (due to the implementation of the salary position ranking by leadership positions in the political system); party, mass organization, and political-social work allowances; public service allowances (as they have been included in the basic salary); hazardous and dangerous allowances (as hazardous and dangerous labor conditions have been included in occupational allowances).
– New regulations on allowance regimes according to the classification of administrative units for commune-level, district-level, and provincial-level.
Furthermore, implementing the consistent monthly allowance fund for non-professional activities at the commune level, in hamlets, and residential clusters based on the regular rates of the people’s committee at the commune level; at the same time, stipulating the maximum number of non-professional workers for each type of commune, hamlet, and residential cluster.
Based on this, the people’s committee at the commune level proposes to the people’s council at the same level to specify the job title entitled to allowances towards a job title that can undertake multiple tasks while ensuring the quality and effectiveness of the assigned work.
Therefore, starting from July 1, 2024, when salary reform is implemented, concurrent allowances; seniority allowances exceeding the salary scale; regional allowances; job responsibility allowances; travel allowances; security, defense, and special allowances for armed forces (military, police, and auxiliary forces) will continue to be applied.
Also according to Resolution 27-NQ / TW dated May 21, 2018, the new salary structure includes: Basic salary (accounting for about 70% of the total salary fund) and allowances (accounting for about 30% of the total salary fund). Supplemental bonuses (the bonus fund is about 10% of the annual total salary fund, not including allowances) will be added.
