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According to Article 4 of Decree
73-2024, it meets the regulations on the 

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bonus regime for teachers as follows. 

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Bonus regime based on achievements,
unexpected work and evaluation results, 

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rank the level of annual task completion. 

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Extraordinary rewards based
on work achievements 

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Periodic annual bonus based on work
completion level rating results 

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The annual bonus fund of agencies and
units is determined to be equal to 

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10% of the total salary fund, 

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does not include allowances for subjects on the payroll. 

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This bonus fund is outside the reward
fund according to the provisions of 

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the law on emulation and commendation. 

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By the end of January 31 of the following year, 

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if agencies and units do not use up the
bonus fund of the year, they are not 

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allowed to transfer the source to the bonus fund of the following year.