Official dispatch No. 10287/BNV-CTL&BHXH notes when building the 2026 Tet bonus plan, guiding businesses on how to build a transparent, legal bonus policy that is consistent with the production and business results in 2025. The article summarizes the principles and experience in designing bonus structures and recommendations for preventing labor disputes, helping businesses ensure the rights of employees and stabilize operations at the end of the year.
Context of issuing Official Dispatch No. 10287/BNV-CTL&BHXH
Every year-end, the issue of salary and Tet bonus becomes the focus of attention of businesses and employees. The period before, during and after the New Year, especially the Lunar New Year 2026, is a sensitive time, the risk of disputes, strikes and collective leave increases sharply. Late announcement of bonuses, low bonuses or sudden changes in policies are often the direct cause of conflicts between employers and employees.
In that context, on November 6, 2025, the Ministry of Home Affairs issued Official Letter No. 10287/BNV-CTL&BHXH (5 pages long) requesting the Department of Home Affairs nationwide to guide and support businesses in developing bonus plans, reporting salaries and bonuses, and promoting stable labor relations. This Official Letter has a direct impact on the human resources, legal, finance and accounting departments and the Board of Directors of the business.
Unlike previous recommendation documents, Official dispatch No. 10287/BNV-CTL&BHXH Emphasize the role of preventing labor disputes, promote the responsibility of enterprises in information transparency and coordination with labor representative organizations.
Main objectives of Official Dispatch No. 10287/BNV-CTL&BHXH
Official dispatch No. 10287/BNV-CTL&BHXH sets out 3 core objectives:
Standardize the construction of Tet bonus plans
Enterprises must adjust their bonus regulations in accordance with current laws, especially Article 104 of the Labor Code - which clearly stipulates that bonuses are not a mandatory obligation, but are payments based on production and business results and the level of work completion.
Transparent, multi-channel payroll and labor relations reporting system
The Department of Home Affairs, the Management Board of Industrial Parks/Economic Zones/Export Processing Zones, and the Labor Federation must jointly monitor the lives of workers, the status of unpaid wages, resignations, and personnel changes.
Strengthening prevention of labor relations risks before the peak Tet holiday season
Official dispatch No. 10287/BNV-CTL&BHXH aims to limit large-scale strikes that spread and impact local security and order. Thus, enterprises must consider bonus policies not simply as "year-end benefits", but as a tool to manage labor relations risks and stabilize production.
Official dispatch No. 10287/BNV-CTL&BHXH: Requirements for businesses when developing a 2026 Tet bonus plan
Review the entire labor, salary and bonus system of the enterprise
The Ministry of Home Affairs requires the Departments to guide businesses to coordinate with trade unions to review synchronously:
- Labor contract: Terms of salary, bonus, benefits, commitment to working conditions.
- Collective bargaining agreement: Record the bonus mechanism and minimum bonus level (if any).
- Salary regulations: Principles for determining salary, adjusting salary, calculating allowances.
- Bonus regulations: Performance evaluation criteria, bonus ceiling, payment time.
Amendments to these documents cannot be made arbitrarily, but must be based on legal policies - actual business conditions - ensuring workers' rights.
Important note: If the company has not issued or updated the Bonus Regulations, it should be completed before the announcement of Tet bonuses to avoid the risk of disputes. The more specific the company is, the more it will limit false expectations.
Develop a bonus plan based on production and business results in 2025
Official dispatch No. 10287/BNV-CTL&BHXH citing Article 104 Labor Code:
Bonus is an amount of money or property, or other form that an employer rewards an employee based on production and business results or the level of work completion. Here, businesses need to remember 3 principles:
| Principle | Detailed content | Practical notes |
| (i) Bonus is not mandatory | Enterprises have the right not to give bonuses when production and business results are not achieved. | If there is a written commitment (contract, agreement, regulations, official email...), the business is required to comply to avoid labor disputes. |
| (ii) Bonuses must be based on clear criteria | 1. Total company revenue and profit
2. Business results of each unit and department 3. Personal KPI completion level |
Criteria must be announced in advance, limit sentiment; seniority or specific level of contribution can be added. |
| (iii) Timely reward notification | Must notify early, avoid sudden changes close to Tet. | Large-scale enterprises (textiles, leather shoes, electronics assembly, processing, logistics, etc.) need to pay special attention because Tet bonuses have a big impact on psychology and the rate of job resignation after Tet. |
Official dispatch No. 10287/BNV-CTL&BHXH: Coordination between enterprises and management agencies during Tet 2026
Official dispatch No. 10287/BNV-CTL&BHXH not only targets businesses, but also requires the provincial Department of Home Affairs to act proactively, instead of "waiting for businesses to report".
Monitor production situation, workers' life and labor relations
The Department coordinates with local agencies:
- Department of industrial park - economic zone - export processing zone management
- Labor Federation
- People's Committees at district and commune levels
- Social Security Administration
Early detection helps predict strike risks, especially in industries with seasonal or fluctuating cash flows due to international orders.
Legal propaganda: wages, employment, social insurance
Enterprises need to coordinate with unions and the Department to train awareness of labor laws:
- Regulations on probation, contracts, and contract termination
- KPI assessment mechanism, bonuses, allowances
- Overtime, night work, holidays
- Compulsory insurance rights
When employees clearly understand their rights and obligations, internal conflicts are significantly reduced.
Checking - monitoring - handling violating businesses
Official dispatch requesting innovation in inspection methods:
- Handle promptly and strictly, especially with salary and social insurance debts.
- Check before the Tet peak season instead of after the dispute breaks out.
- Record risks from commune level, do not wait for reports from businesses.
The sooner the labor inspection system responds, the more businesses avoid legal risks.
Proactive solutions to prevent labor disputes
Businesses should develop a set of internal prevention rules:
- Enhance communication before salary and bonus payment period
- Announcement of reward schedule from December
- Address personal concerns through HR, rather than letting employees discuss spontaneously
- Periodic dialogue (according to Decree 145/2020/ND-CP)
The most important thing during the Tet bonus season: do not let risks arise, prolong and spread.
Official dispatch No. 10287/BNV-CTL&BHXH – Practical notes for businesses
Applicable to each group of businesses
Each group of enterprises has different production and business characteristics, labor structure and performance evaluation methods. Therefore, building a Tet bonus plan cannot be applied "one model" for all. Determining the right bonus model helps enterprises reduce the risk of disputes, optimize costs and retain employees after Tet. Below are some suggestions for implementation according to common business groups:
| Business Group | How to apply Tet bonus | Important Note |
| FDI enterprises | – Bonus notice in bilingual text if there are many foreign workers.
– Unified bonus regulations between parent company and subsidiary in Vietnam. – Target-based bonus mechanism can be applied. |
– Avoid too big a gap between local and expat staff.
– KPI logic needs to be clearly explained to avoid cultural misunderstandings. |
| Manufacturing and processing enterprises | – Consider bonuses based on orders and productivity.
– Avoid “uniform rewards” that cause unfair comparisons. – Separate personal productivity bonus and business performance bonus. |
– Textile, footwear, and electronics assembly industries are highly seasonal → disputes are likely to arise.
– Should design bonuses according to production lines, teams, and groups. |
| Service and trade enterprises | – KPIs are often clear: sales, conversion rate, new customers, retention…
– Combine cash bonus + voucher + benefits. |
– Should announce direct mechanism according to monthly/quarterly KPI.
– Note the peak sales season before Tet. |
Experience in designing a sustainable Tet bonus structure
To ensure fairness in Tet bonuses while also encouraging productivity, businesses can apply flexible bonus models that are suitable for the characteristics of their employees and industries. These models help balance the company budget, work efficiency and employee motivation, while minimizing the risk of disputes or resignations after Tet. The table below illustrates some solutions that many businesses have effectively applied:
| Model | How it works | Goals & Values Delivered |
| (1) Base bonus + Performance bonus | – Base bonus: Basic bonus (0.5–1 month salary).
– Performance bonus: Bonus based on KPI of each department or individual. |
– Create stability and encourage individual performance.
– Reduce the risk of comparison between workers. |
| (2) Cumulative seniority bonus | – Under 1 year: 50% standard level.
– 1–3 years: 100%. – 3–5 years: 120%. – Over 5 years: 150%. |
– Increase long-term engagement rate.
– Retaining key workers. |
| (3) Deferred bonus | – Divide the bonus into 2-3 installments.
– A bonus paid after Tet (March-April). |
– Reduce the rate of quitting jobs after Tet (turnover after the holiday).
– Suitable for manufacturing, factory and logistics businesses. |
| (4) Non-cash rewards | – Tet gifts, vouchers, private health insurance, team-building travel… | – No cash bonus.
– Reduce psychological pressure, create a sense of concern from the business. |
Announcing Tet bonus: golden rule according to official dispatch no. 10287/BNV-CTL&BHXH
Announcing Tet bonuses is not only a notification procedure but also an important labor relations management tool. A transparent and timely announcement helps businesses avoid misunderstandings, reduce psychological pressure and prevent labor disputes. On the contrary, unclear or late announcements can lead to rumors, internal conflicts and loss of prestige with employees. The table below summarizes the golden rules that businesses need to follow when announcing Tet bonuses:
| Principle | How to do it right | Risks to Avoid |
| Early Notice | Announce at least 30–45 days in advance. | Announced close to Tet → creates frustration and misunderstanding. |
| Transparent | Announce criteria, KPIs, payment time, bonus calculation method. | Vague announcement → spreading internal rumors. |
| No sudden changes | If adjustments are needed, there must be explanation and prior notice. | “Last-minute "reward flip" → labor dispute. |
| Do not communicate through rumors | Use official channels: email, text, meetings, HR Portal. | Hallway gossip, group chat → trigger emotional conflicts. |
The role of trade unions and corporate human resources according to Official Dispatch No. 10287/BNV-CTL&BHXH
Even when there is no dispute, businesses should consult with unions when setting bonuses. Unions are not only “review partners”, but also bridges that help:
- Convey bonus information in plain language
- Reduce emotional stress of workers
- Capture personal opinions that are difficult for businesses to access
Human Resources (HR) Department needs:
- Bonus budget forecast from the third quarter
- Controlling fluctuations in salary - allowance - insurance
- Make a contingency plan when revenue decreases
Particularly, in the context of Vietnam's manufacturing industry depending on foreign orders, bonus plans must be flexible and have periodicity.
Official dispatch No. 10287/BNV-CTL&BHXH: Preventing legal risks for businesses
Avoid verbal promises of rewards
If a company has ever made a commitment to “a bonus of 1 month's salary” in an email, memo, or internal message, it can be prosecuted for not following through.
Therefore, any bonus agreement must:
- Recorded in collective labor agreement
- Or the company's bonus regulations
- Official written announcement
No discrimination in rewards
Labor laws prohibit discrimination:
- Gender, age, religion, origin
- Background, social status
- Union – non-union
Bonus classification must be based on productivity - KPI - revenue - seniority - business results.
Disclosure of bonus information consistent with actual data
Creating a "fake" bonus plan to reassure employees is extremely risky:
- Collective disputes
- Strike
- Loss of employer reputation
- Difficult to recover after Tet
In volatile economic years, transparency from the start is the safest bet.
Official dispatch No. 10287/BNV-CTL&BHXH: Some additional recommendations for businesses to apply in 2026
In addition to the basic principles of building a Tet bonus plan, businesses should implement a number of strategic solutions to optimize costs, retain employees and enhance brand reputation. Combining Tet bonuses with financial management, developing long-term benefits and building a recruitment brand helps businesses not only stabilize labor relations but also create sustainable motivation for employees. The table below summarizes practical recommendations for 2026.
| Recommendations | How to do / Details | Goals & Benefits |
| Build a bonus budget linked to the 2026 financial forecast | – Assume 3 scenarios: positive – neutral – negative.
– Advance bonus expenses according to accounting standards. – Control cash flow at the end of the year. |
– Ensure the business has sufficient payment capacity.
– Reduce the risk of budget shortage during peak season. |
| Linking Tet bonuses to recruitment branding | - Stable and clear bonus policy.
– Internal communication about bonus mechanism. |
– Retaining long-term employees.
– Limit taking time off after Tet. – Attract new skilled personnel. |
| Linking rewards to long-term benefits programs | – Don't just focus on giving bonuses once a year.
– Sustainable benefits: group health insurance, child/maternity support, travel – vacation, skill improvement training courses. |
– Create long-term motivation for employees.
– Improve satisfaction and loyalty to the business. – Promote skill development and performance. |
Conclude
Official dispatch No. 10287/BNV-CTL&BHXH dated November 6, 2025 is an important document for businesses in late 2025 - early 2026. The document not only reminds about Tet bonuses but also sets out a mechanism for managing labor relations risks. Businesses need to review the salary and bonus system, develop a bonus plan based on 2025 production and business results and announce it transparently and promptly to minimize labor disputes.
To do this effectively, businesses can cooperate with MAN – Master Accountant Network to provide auditing services and full tax accounting. MAN helps optimize bonus policies, ensure legal compliance and financial balance, while minimizing dispute risks, helping businesses operate effectively and sustainably.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
