The base salary has a direct impact on the salaries of many subjects such as cadres, civil servants, public employees and the armed forces, lump-sum maternity allowances of female employees who give birth and male employees whose wives give birth. In addition, there are also some beneficiaries who are self-employed workers, whose income is not based on the base salary. So in 2025, what will the base salary change compared to the current base salary? Viet An Tax Agent will provide you with the necessary information about the base salary in Vietnam 2025.
Table of contents
According to Article 3 of Decree 73/2024/ND-CP, the base salary is used as a basis:
Thus, it is necessary to note the difference between the basic living wage and the regional minimum wage. The minimum wage is the lowest wage paid to employees who do the simplest jobs under normal working conditions to ensure the minimum living standards of employees and their families, in accordance with socio-economic development conditions (Article 91 of the Labor Code 2019).
According to Clause 2 of Decree 73/2024/ND-CP, salary and allowance beneficiaries apply the base salary, including:
Pursuant to Clauses 2 and 4, Article 3 of Decree 73/2024/ND-CP as follows:
“2. From July 1, 2024, the base salary is 2,340,000 VND/month.
..4. The Government shall adjust the base salary after reporting to the National Assembly for consideration and decision in accordance with the state budget capacity, the consumer price index and the country’s economic growth rate.”
Accordingly, from July 1, 2024, the base salary of 2.34 million VND/month will be officially applied. The Government shall adjust the base salary after reporting to the National Assembly for consideration and decision in accordance with the state budget capacity, the consumer price index and the country’s economic growth rate. The National Assembly voted to approve Resolution 159/2024/QH15 on the 2025 state budget estimate at the 8th session, November 13, 2024.
Clause 1, Article 3 of Resolution 159/2024/QH15 stipulates as follows:
“Regarding the implementation of salary policies, some social policies
…1. No increase in public sector wages, pensions, social insurance allowances, monthly allowances, preferential allowances for people with meritorious services in 2025.”
Accordingly, the National Assembly decided not to increase public sector wages in 2025. This means that the base salary in 2025 will still be applied at 2.34 million VND/month.
However, in Clause 4, Article 4 of Resolution 159/2024/QH15, the National Assembly assigns the following tasks to the Government:
“4. To direct relevant ministries and agencies to study and propose the handling of irrationalities arising in the regime for a number of subjects and professions (public employees in the education and health sectors,…); propose the continued adjustment of the increase in public sector wages, pensions, social insurance allowances, monthly allowances, preferential allowances for people with meritorious services in case the socio-economic situation in 2025 is more favorable and balanced, report to competent authorities for consideration, decided.”
Accordingly, the National Assembly assigned the Government to direct relevant ministries and agencies to study and propose the continued adjustment of the increase in public sector wages, pensions, social insurance allowances, monthly allowances, and preferential allowances for people with meritorious services in case the socio-economic situation in 2025 is more favorable and balanced. report to competent authorities for consideration and decision.
Thus, the base salary in 2025 will still apply at 2.34 million, not increase. However, the National Assembly assigned the Government to carry out the task of proposing the continued adjustment of wage increases for the public sector in case the socio-economic situation in 2025 is more favorable and balanced, and reported to the competent authorities for consideration and decision.
The base salary is the basis for calculating the salary excluding allowances and other amounts of cadres, civil servants and public employees and is calculated according to the formula:
Salary = Coefficient x base salary
In which:
Therefore, the salary table in 2025 is as follows:
Pursuant to Clause 1, Article 85 and Clause 1, Clause 3, Article 89 of the Law on Social Insurance 2014, after increasing the base salary, the monthly salary on which compulsory social insurance premiums are based is adjusted:
Pursuant to Clause 1, Article 13 of the Law on Health Insurance 2008, amended and supplemented over the years and Article 7 of Decree 146/2018/ND-CP, the level of health insurance premiums in 2025 has changed as follows:
According to Article 38 of the Law on Social Insurance 2014 on maternity allowance, the lump-sum maternity allowance for childbirth in 2025 will increase from VND 3,600,000 to VND 4,680,000.
The level of convalescence and health rehabilitation after illness and maternity for one day is equal to 30% of the base salary (Clause 3, Article 29, Clause 3, Article 41 of the Law on Social Insurance 2014). Accordingly, the benefit increased from 540,000 VND/day to 702,000 VND/day.
Employees whose working capacity is reduced by between 5% and 30% are entitled to a lump-sum allowance. Employees whose working capacity is reduced by 31% or more are entitled to monthly allowances.
According to Articles 48 and 49 of the Law on Occupational Safety and Health 2015:
If you have any difficulties or questions related to the regulations on the base salary in 2025, please contact Viet An Tax Agent for the most specific advice.
