Decree 161/2026/ND-CP: Base Salary Raised to VND 2,530,000/month from 1 July 2026 and Bonus Regime
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Based on:Nghị định số 161/2026/NĐ-CP ngày 15/5/2026 - Government Official Gazette
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Decree 161/2026/ND-CP dated 15 May 2026 sets the new base salary for civil servants, public employees, and the armed forces at VND 2,530,000/month effective from 1 July 2026. The base salary is the reference point for salary tables, allowances, mandatory social contributions, activity fees, and subsistence allowances. The decree also establishes a bonus regime: the annual bonus fund equals 10% of total wage fund (excluding allowances) based on position, grade, and rank. Bonuses are awarded for exceptional performance and annual performance ratings, governed by each agency's internally issued bonus regulations. This is important information for understanding the social insurance contribution base that flows from changes to the government-sector wage structure, relevant to public service units and labour cost planning.
Decree 161/2026/ND-CP
Issued: Hanoi, 15 May 2026 | Legal basis: Law on Government Organisation No. 63/2025/QH15; Labour Code No. 45/2019/QH14; National Assembly Resolutions 142/2024/QH15 and 265/2025/QH15
Scope: Civil servants and public employees at all levels (central to commune); public service unit staff; contract employees on government pay scales; military officers and police; part-time workers at village/neighbourhood level.
Base salary level (Article 3):
- From 1 July 2026: VND 2,530,000/month
- Used as the reference for: salary tables, allowances, activity fees, subsistence allowances, and mandatory contribution calculations (social, health, unemployment insurance)
Agencies with special financial mechanisms:
- Retain the difference between June 2026 salary+supplement and the July 2026 salary under the new base
- Must not exceed the June 2026 salary and supplement level
Bonus regime (Article 4):
- Annual bonus fund = 10% of total wage fund (excluding allowances) by position, grade, rank
- Bonuses based on: exceptional performance and quarterly, semi-annual, and annual performance ratings
- Agency head issues internal Bonus Regulations, shared with superior authority and posted internally
- Unspent bonus fund at year end: cancel budget allocation (if budget surplus) or remit to state budget (if advance surplus)
Funding sources (Article 5):
- Central ministries/agencies: 10% of additional regular expenditure savings; minimum 40% of retained revenue for 2026 (35% for healthcare units)