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THE GOVERNMENT
OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 21/2024/ND-CP
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Hanoi, February
23, 2024
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DECREE
AMENDMENT TO DECREE
NO. 51/2016/ND-CP DATED JUNE 13, 2016 OF THE GOVERNMENT ON MANAGEMENT OF
EMPLOYMENT, SALARIES, AND BONUSES FOR EMPLOYEES IN SINGLE-MEMBER LIMITED
LIABILITY COMPANIES OF WHICH 100% CHARTER CAPITAL IS HELD BY THE STATE AND
DECREE NO. 52/2016/ND-CP DATED JUNE 13, 2016 OF THE GOVERNMENT ON SALARIES,
REMUNERATION, AND BONUSES FOR MANAGERS OF SINGLE-MEMBER LIMITED LIABILITY
COMPANIES OF WHICH 100% CHARTER CAPITAL IS HELD BY THE STATE
Pursuant to the Law on Government Organization
dated June 19, 2015; the Law on amendment to the Law on Government Organization
and the Law on Local Government Organization dated November 22, 2019;
Pursuant to the Labor Code dated November 20,
2019;
Pursuant to the Law on Enterprises dated June
17, 2020;
Pursuant to the Law on Management and Use of
State Capital Invested in Manufacturing and Business in Enterprises dated
November 26, 2014;
At request of the Minister of Labor - War
Invalids and Social Affairs;
The Government promulgates Decree on amendment
to Decree No. 51/2016/ND-CP dated June 13, 2016 of the Government on management
of employment, salaries, and bonuses for employees in single-member limited
liability companies of which 100% charter capital is held by the State and
Decree no. 52/2016/ND-CP dated June 13, 2016 of the Government on salaries,
remunerations, and bonuses for managers of single-member limited liability
companies of which 100% charter capital is held by the State.
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1. Amend Article 4:
“Article 4.Pay scale, payroll and
allowances
1. Depending on production and employment
arrangement, a company shall develop and issue pay scale, payroll, and
allowances which serve as the basis for salary offerings, payment, and
provision of benefits for employees in accordance with employment laws.
2. Salaries in pay scale, payroll, and allowances
are decided by the company as long as salary funds corresponding to salary tier
in pay scale, payroll, and allowances do not exceed payroll budget under this
Decree.
3. Where pay scale, payroll, or allowances are
developed or amended, companies must consult employee representative bodies,
organize negotiation at workplace, request owner’s representative entities to
remark, and publicly post at their establishments prior to implementation.”
2. Amend Point a and Point
b Clause 3 Article 5:
“a) The Government shall amend production and
business prices and quotas (where business, production prices and quotas of
products and services are stipulated by the Government), impose preferential
corporate income tax, increase or decrease state capital, request companies to
relocate and/or scale down business and production location, amend policies and
regulations that directly affect productivity and profit of the companies.
Companies participate in implementation of
political, national security, social welfare, supply-demand balancing tasks
according to decision of the Prime Minister; invest, receive, or transfer the
right to represent owner of state capital according to direction of the
Government or Prime Minister; receive, purchase, sell, write off as
uncollectable, extend payment deadline, and dispose debts, assets, purchase,
sell products and services as per the law or at request of competent authority;
implement retrospective clauses according to regulations of the Government;
increase depreciation to expedite capital recovery in accordance with tax laws;
amend operating policies at request of competent authority, Conventions,
Treaties, or regulations of international regulations to which Vietnam is a
signatory; implement schemes for restructuring, additional investment or
divestment in other enterprises; invest, expand production and business; amend
or implement new financial, credit provisions as per the law; provide products
and services whose prices and pricing regulations are stipulated by the
Government where prices have not been adjusted to adequately cover actual,
reasonable production and business costs where price constituents change
according to the Law on Prices; distribute costs for unsuccessful petroleum
exploration and production according to regulations of the Government,
determine corporate income tax according to petroleum contracts in respect of
petroleum exploration, discovery, and production in accordance with tax laws;
revenues of debt purchase and handling have not been recorded in revenues and
profits of debt financing companies as per the law; changes to revenues caused
by operation of securities trading organizations and professional operations
pertaining to securities depository; differences in payout compared to the
previous year in respect of lottery companies; changes to mineral extraction
environment and conditions in respect of mining companies”.
Article 2. Amendment to Decree No. 52/2016/ND-CP
dated June 13, 2016 of the Government on management of employment, salaries,
and bonuses for managers of single-member limited liability companies of which
100% charter capital is held by the State (hereinafter referred to as “Decree
No. 52/2016/ND-CP”)
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2. Amend Article 3:
“Article 3. Salary offerings for full-time
managers and Comptrollers
1. Depending on organizational structure, Board of
Members or company President shall develop, issue payroll and salary offerings
for full-time managers and Comptrollers so as to implement social insurance,
health insurance, unemployment insurance, and other benefits according to
employment laws.
2. Salary tiers in payroll shall be decided by
Board of Members or company President as long as salary fund corresponding to the
salary tiers in payroll does not exceed salary budget of full-time managers and
Comptrollers under this Decree.
3. Where payroll of managers or Comptrollers is
developed or amended, Board of Members or company President must consult
employee representative bodies, organize negotiation at workplace, request
owner’s representative entities to approve, and publicly post at their
establishments prior to implementation.”.
3. Insert Clause 8 to
Article 4 as follows:
“8. Where Control Board only consists of 1
Comptroller according to Article 103 of the Law on Enterprise, the Comptroller
also benefits from salaries, remuneration, and bonuses of Heads of the Control
Board.”.
4. Amend Clause 2 Article
5:
“2. The average salary budget is determined on the
basis of minimum wage dependent on company ranks under Appendix I and Appendix
II attached hereto and salary increase factor associated with the increment of
planned profit compared with the profit realized in the previous year as
follow:
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Salary increase
factor schedule
Salary increase
factor
Profits
by field of operation
0,5
1,0
1,5
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2,5
1. Group 1: Banking, financial (excluding
securities trading organizations, securities depository), telecommunication
Less than 500
billion VND
From 500 billion
VND to less than 1.500 billion VND
From 1.500 billion
VND to less than 2.000 billion VND
From 2.000 billion
VND to less than 3.000 billion VND
From 3.000 billion
VND
2. Group 2: Petroleum production and processing,
mining, electricity, commercial, service
Less than 300
billion VND
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From 1.000 billion
VND to less than 1.500 billion VND
From 1.500 billion
VND to less than 2.000 billion VND
From 2.000 billion
VND
3. Group 3: Securities trading organizations,
securities depository, and remaining sectors
Less than 200
billion VND
From 200 billion
VND to less than 700 billion VND
From 700 billion
VND to less than 1.000 billion VND
From 1.000 billion
VND to less than 1.500 billion VND
From 1.500 billion
VND
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b) Where companies have planned profits not higher
than profits realized in the previous year, increase factor not exceeding 70%
of the increase factor corresponding to the profits under the aforementioned
Schedule multiplied by the ratio of planned profits to realized profits of the
previous year shall apply to the companies. .
c) Where companies do not generate profits, the
planned average salaries must be lower than minimum wages to a minimum of 50%
of the minimum wages. Where companies suffer losses, the planned average
salaries shall equal 50% of the minimum wages.
d) Where companies suffer from less losses than
they did in the previous year or companies are recently established or recently
enter into operation, rely on the reduction of losses or production, business
plan to determine salaries, ensure adequate proportion, and request owner's
representative entities to decide.
d) Where planned profits equal or exceed realized
profits of the previous year and where the planned average salaries, after
determined in accordance with Point a and Point b of this Clause, are lower
than the realized average salaries of the previous year, the planned average
salaries shall equal the realized average salaries of the previous year”.
5. Annul the phrase “hoặc
công ty hoạt động không vì mục tiêu lợi nhuận” (operating to meet non-profit
objectives) under Clause 4 Article 5.
6. Add Clause 4a following
Clause 4 Article 5: “4a. If designating company operates to meet non-profit
objectives, for the purpose of determining salaries in accordance with Clause 2
and Clause 3 of this Article, the total profit criterion is replaced by total
revenues less total costs”.
7. Amend Clause 6 Article
5:
“6. For the purpose of determining average salary,
payroll budget, remuneration budget of managers and Comptrollers, the company
shall disregard objective elements that may cause impacts on labor productivity
or planned profit compared with that realized in the previous year. Objective
elements are specified under Points a, b, and c Clause 3 Article 5 of Decree
No. 51/2016/ND-CP dated June 13, 2016 of the Government”.
8. Annul the sentence “Đối
với Kiểm soát viên tài chính tại tập đoàn kinh tế nhà nước thì nộp cho Bộ Tài
chính để đánh giá, chi trả” (As for financial comptrollers working at
state-owned economic corporations, that difference shall be subject to transfer
to the Ministry of Finance that will consider and decide to pay these
comptrollers) under Clause 7 Article 4 and the phrase “tiếp nhận, quản lý và
chi trả tiền lương, thù lao, tiền thưởng đối với Kiểm soát viên tài chính do tập
đoàn kinh tế nhà nước trích nộp” (accept, manage and pay salaries,
remunerations and bonuses to financial comptrollers remitted by state-owned
economic corporations) under Point a Clause 5 Article 9.
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10. Amend Appendix I according
to the Appendix attached hereto.
Article 3. Entry into force
1. This Decree comes into force from April 10,
2024.
2. Regulations pertaining to salary budget, payment
of salaries, remunerations, and bonuses under Clause 2 Article 1, Clauses 3, 4,
6, 7, and 10 Article 2 hereof enter into force from January 1, 2024.
Article 4. Responsibilities for implementation
1. The Ministry of Labor - War Invalids and Social
Affairs shall take charge and cooperate with relevant ministries in guiding
implementation of this Decree.
2. Where non-budget state funds are applying salary
regulations under Clause 6 Article 10 of Decree No. 52/2016/ND-CP, salary
increase factor not higher than 1,0 time the minimum wages shall remain
effective for the purpose of determining salaries of managers and Comptrollers
of the funds.
3. Where objective elements mentioned under Point b
Clause 2 Article 1 of this Decree, Point b and Point c Clause 2 Article 6 of
Decree No. 59/2021/ND-CP dated June 18, 2021 of the Government in Securities
Exchange or Vietnam Securities Depository and Clearing Corporation cause
revenues to increase by more than 7% or decrease by more than 3%, the increase
in revenue in excess of 7% increase or the decrease in revenue below 3%, where
applicable, shall be excluded from revenue criterion serving determination of
labor productivity and profits standards associated with salaries of employees,
managers, and Comptrollers.
4. In respect of organizations mentioned under
Clause 6 Article 10 of Decree No. 51/2016/ND-CP, Clause 6 Article 10 of Decree
No. 52/2016/ND-CP and Vietnam Bank for Social Policies, the Ministry of Labor -
War Invalids and Social Affairs shall provide guidelines on managing
employment, salaries, remunerations in accordance with salary regulations of
the Government under Decree No. 51/2016/ND-CP, Decree No. 52/2016/ND-CP, and
this Decree associated with labor productivity, operation effectiveness and
conforming to characteristics of these organizations in which the Ministry of
Labor - War Invalids and Social Affairs shall, on an annual basis, receive,
review, examine, and supervise reports on employment plans and salary budget of
employees; receive, review, and approve salary budget, remuneration budget, and
bonus budget for managers and Comptrollers of Vietnam Bank for Social Policies
after consulting Ministry of Industry and Trade and State Bank of Vietnam.
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6. Ministers, heads of ministerial agencies, heads
of Governmental agencies, Chairpersons of People's Committees of provinces and
central-affiliated cities, and relevant organizations, individuals are
responsible for the implementation of this Decree.
ON BEHALF OF.
THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai
APPENDIX
AMENDMENT TO
APPENDIX I ATTACHED TO DECREE NO. 52/2016/ND-CP DATED JUNE 13, 2016 OF THE
GOVERNMENT
(Attached to Decree No. 21/2024/ND-CP dated February 23, 2024 of the
Government)
1. Change title of Appendix I into:
“COMPANY RANK”
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“1. Use of company rank: Company rank serves
to determine minimum wage of full-time managers and Comptrollers”.
3. Amend the phrase “lợi nhuận từ 200 tỷ đồng trở
lên, nộp ngân sách nhà nước từ 200 tỷ đồng trở lên (các chỉ tiêu về vốn, lợi
nhuận và nộp ngân sách tính bình quân 03 năm) và có từ 10 đơn vị thành viên
hoặc có tổng số lao động của công ty mẹ và của đơn vị thành viên từ 10.000
người trở lên” [gaining the profit of at least VND 200 billion, remitting an
amount of at least VND 200 billion to the state budget (capital, profit and
state budget contribution standards which are measured on average within 3
years) and having at least 10 affiliated units, or hiring at least 10,000
employees in total working for parent companies and their affiliates] under
Point b Clause 2 to: “lợi nhuận (hoặc chỉ tiêu tổng doanh thu trừ tổng chi phí
đối với công ty hoạt động không vì mục tiêu lợi nhuận) từ 200 tỷ đồng trở lên,
có từ 10 đơn vị thành viên (hạch toán độc lập và phụ thuộc) trở lên hoặc có tổ
chức sản xuất, kinh doanh trên phạm vi cả nước, thực hiện đầy đủ nghĩa vụ nộp
ngân sách nhà nước theo quy định. Các chỉ tiêu về vốn, lợi nhuận hoặc chỉ tiêu
tổng doanh thu trừ tổng chi phí đối với công ty hoạt động không vì mục tiêu lợi
nhuận, được tính bình quân 03 năm” [gaining profits (or total revenues less
total costs in respect of companies operating for non-profit objectives) of at
least 200 billion VND, having at least 10 affiliates (independent and dependent
accounting) or operating on a nationwide level and fulfilling state budget payment
obligation as per the law. Capital, profits or total revenues less total costs
in respect of companies operating for non-profit objectives are measured on
average within 3 years]”.
4. Amend the phrase “lợi nhuận từ 100 tỷ đồng trở
lên, nộp ngân sách nhà nước từ 100 tỷ đồng trở lên và có từ 5 đơn vị thành viên
hoặc có tổng số lao động của công ty mẹ và của đơn vị thành viên từ 7.000 người
trở lên” [gaining the profit of at least VND 100 billion, remitting an amount
of at least VND 100 billion to the state budget or having at least 10
affiliated units, or hiring at least 7,000 employees in total working for
parent companies and their affiliates] under Point c Clause 2 to: “lợi nhuận
(hoặc chỉ tiêu tổng doanh thu trừ tổng chi phí đối với công ty hoạt động không
vì mục tiêu lợi nhuận) từ 100 tỷ đồng trở lên, có từ 5 đơn vị thành viên (hạch
toán độc lập và phụ thuộc) trở lên hoặc có tổ chức sản xuất, kinh doanh trên
phạm vi cả nước, thực hiện đầy đủ nghĩa vụ nộp ngân sách nhà nước theo quy
định. Các chỉ tiêu về vốn, lợi nhuận hoặc chỉ tiêu tổng doanh thu trừ tổng chi
phí đối với công ty hoạt động không vì mục tiêu lợi nhuận, được tính bình quân
03 năm” [gaining profits (or total revenues less total costs in respect of
companies operating for non-profit objectives) of at least 100 billion VND,
having at least 5 affiliates (independent and dependent accounting) or
operating on a nationwide level and fulfilling state budget payment obligation
as per the law. Capital, profits or total revenues less total costs in respect
of companies operating for non-profit objectives are measured on average within
3 years]”.