Businesses and workers need to know

In 2024, how is the construction of salary scales and payrolls at enterprises regulated? The latest salary scale and payroll model 2024?

Mẫu thang lương bảng lương mới nhất 2024: Doanh nghiệp, người lao động cần biết

Latest salary scale template 2024: Businesses and employees need to know

Regulations on building the latest salary scale and payroll 2024

Currently, Article 93 of the 2019 Labor Code stipulates the construction of salary scales, payrolls and labor norms as follows:

- Employers must develop salary scales, payrolls and labor norms as a basis for recruiting and employing workers, agreeing on salary levels according to the work or position stated in the labor contract and paying wages to employees.

- The labor rate must be an average rate that ensures the majority of workers can perform without having to extend normal working hours and must be tested before being officially issued.

- Employers must consult with the organization representing employees at the facility where there is an organization representing employees at the facility when developing salary scales, salary tables and labor norms.

Salary scales, salary tables and labor rates must be publicly announced at the workplace before implementation.

Below are some notes when it comes to salary scales in businesses:

First , there is no regulation limiting the maximum number of salary levels in the salary scale.

Second , the salary level 1 is not lower than the regional minimum wage.

Article 90 of the 2019 Labor Code stipulates wages as follows:

- Salary is the amount of money that the employer pays to the employee according to the agreement to perform the work, including the salary according to the job or position, salary allowances and other additional payments.

- Salary according to job or title must not be lower than minimum wage.

- Employers must ensure equal pay, without gender discrimination, for employees doing work of equal value.

Thus, the salary level 1 in the salary scale must not be lower than the regional minimum wage.

Currently, the regional minimum wage is applied according to 4 regions: Region 1 is 4,680,000 VND/month; Region 2 is 4,160,000 VND/month; Region 3 is 3,640,000 VND/month and Region 4 is 3,250,000 VND/month.

It is expected that this regional minimum wage will still be applicable in early 2024 (because there is currently no new Decree on regional minimum wages applicable for 2024).

Third , it is not required that the gap between two adjacent salary grades must be at least 5%.

Currently, Decree 145/2020/ND-CP no longer requires the gap between two adjacent salary grades to be at least 5% as previously stipulated in Decree 45/2013/ND-CP.

Therefore, businesses decide the gap between salary levels to suit their actual situation.

Fourth , businesses must publicly disclose the content of salary scales and payrolls to employees.

According to Decree 145/2020/ND-CP, one of the contents that enterprises must disclose to employees is:

Labor regulations, salary scales, payrolls, labor norms, internal rules, regulations and other documents of the employer related to the rights, obligations and responsibilities of employees.

In addition, Decree 145/2020/ND-CP also stipulates: Building, amending, and supplementing salary scales, salary tables, labor norms; proposing collective bargaining content;... are contents on which employees are allowed to give opinions.

According to the 2019 Labor Code, one of the rights of the employee representative organization at the Anchor Point facility is to consult on the development and supervision of the implementation of the salary scale, payroll, labor level, salary regulations, bonus regulations, labor regulations and issues related to the rights and interests of employees who are its members.