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Circular No. 003/2025/TT-BNV applies to the entities specified in Article 2 of Decree No. 44/2025/ND-CP, including:
(1) Employees working under labor contracts; officers, professional army personnel, defense workers, and defense officials; police officers, non-commissioned officers, and police workers; cipher personnel.
(2) Executive board members: General Director, Director, Deputy General Director, Deputy Director, and Chief Accountant.
(3) Board members: Chairperson and members of the Members’ Council or Board of Directors (excluding independent members of the Board of Directors).
(4) Controllers: Chief of the Supervisory Board, Controllers, and members of the Supervisory Board.
(5) Representatives of state capital in enterprises and agencies representing the state ownership.
(6) Organizations and individuals involved in the implementation of the provisions of Decree No. 44.
The principles for managing salaries, remuneration, and bonuses, as inherited from Articles 3 and 4 of Decree No. 44/2025/ND-CP, include:
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Pre-tax profit is used as the basis for determining salaries. For non-profit enterprises, total revenue minus total expenses—after excluding objective factors—shall be used instead.
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Return on equity and labor productivity serve as the basis for evaluation and are calculated according to the Appendix issued together with this Circular.
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Enterprises may exclude objective factors (e.g., natural disasters, epidemics, policy changes, etc.) when calculating salaries if such factors impact productivity or profit. However, these exclusions must be quantified with specific data based on the following principles:
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Factors that increase productivity/profit must be subtracted;
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Factors that decrease productivity/profit must be added when determining salaries and remuneration.
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