Deadline for Submitting Year-End Salary and Bonus Reports: Important Information for 2025
As the year-end approaches, companies are reminded to submit their salary and bonus reports to the Ministry of Home Affairs before December 25, 2025, following the directives outlined in Official Dispatch 10287/BNV-CTL&BHXH. This guidance is crucial for monitoring the implementation of wage and bonus policies within firms, and for ensuring a stable labor relationship, particularly during the festive season.
Key Topics Covered
- Submission of Year-End Salary and Bonus Reports
- Legal Framework for Salary and Bonuses
- Updated Reporting Template for 2025
1. Submission of Year-End Salary and Bonus Reports
According to Official Dispatch 10287/BNV-CTL&BHXH, the Ministry of Home Affairs has issued specific instructions for local labor departments. They are tasked with overseeing several critical activities:
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Collaboration: Work closely with the management of industrial parks, economic zones, and trade unions to monitor the business activities and labor conditions within companies.
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Awareness Campaigns: Promote awareness of labor policies, particularly new regulations regarding employment, salaries, and social insurance.
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Supervision: Enhance the effectiveness of monitoring and enforcement of labor laws, taking action against violations promptly.
- Supporting Labor Relations: Encourage practices that foster harmonious and stable labor relations in companies, proactively addressing potential disputes, especially around the holiday season.
By December 25, 2025, businesses must submit a comprehensive report detailing wage and bonus conditions, along with labor relations, to the Ministry of Home Affairs through the Department of Salary and Social Insurance.
2. Legal Framework for Salary and Bonuses
According to Article 90 and Article 104 of the Labor Code 2019, the stipulations regarding salary and bonuses are as follows:
(1) Salary
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Defined as the payment given by the employer to the employee based on an agreement for completed work, this includes the base salary, allowances, and other supplementary payments.
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The base salary must meet or exceed the minimum wage.
- Employers are obligated to ensure equal pay for work of equal value, without discrimination based on gender.
(2) Bonuses
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Bonuses can be given in monetary form, goods, or other benefits based on business performance or employee output.
- The criteria for these bonuses should be determined by employers and communicated transparently within the workplace, especially where employee representation exists.
3. Updated Reporting Template for 2025
On November 6, 2025, the Ministry of Home Affairs released Official Dispatch 10287/BNV-CTL&BHXH, officially introducing the new reporting format for businesses.
Download the Latest Reporting Template
The latest template for salary and bonus reports can be accessed here and is mandatory for businesses to fill out and submit in accordance with the official guidelines.
In summary, submitting a comprehensive report on salary and bonuses before the deadline is essential to ensure transparency in employee welfare policies. Gathering this information enables the government to monitor end-of-year earnings and to implement necessary support measures to protect employee rights and income.
As noted by Legal Expert Bùi Tường Vũ, director of THƯ VIỆN PHÁP LUẬT, “Requiring companies to send their year-end salary and bonus reports allows for greater transparency regarding employee benefits. Gathering this information in a timely manner enables authorities to effectively track earnings and implement any necessary support measures to safeguard employees’ rights.”
With these directives and guidelines in place, companies can ensure compliance and foster a positive work environment.
