According to Circular No. 28/2016/TT-BLĐTBXH, if the company's planned profit is under 50 billion VND, the maximum average planned salary cannot exceed 36 million VND per month (base salary).

Mrs. Hang asked what components are included in the average salary calculation for managers. Specifically, do time-based salaries (for holidays, leave, meetings), overtime pay, additional salary supplements, and payments of a salary nature (such as the 13th or 14th-month salary) count toward the total salary for managers and are they capped at 36 million VND per month?

Regarding this issue, the Ministry of Labor, Invalids, and Social Affairs responded as follows:

Currently, salaries for companies with controlling state capital contributions are regulated by Decree No. 53/2016/NĐ-CP dated June 13, 2016, of the Government and Circular No. 28/2016/TT-BLĐTBXH dated September 1, 2016, of the Minister of Labor, Invalids, and Social Affairs. These regulations outline the principles for determining the salary fund for full-time managers based on job titles, associated with preserving and developing capital, fulfilling obligations, and responsibilities to employees and the state as prescribed by law, and meeting production and business targets (Articles 3 and 6 of Decree No. 53/2016/NĐ-CP and Section 4 of Circular No. 28/2016/TT-BLĐTBXH).

Based on the allocated salary fund, the company distributes and pays salaries to managers (specific salaries for each manager are based on working time, contributions to production and business efficiency, management results, night work, overtime, etc.) according to the company's salary payment regulations, and they must not exceed the allocated salary fund.