Collection of 10+ Tet Bonus Decision Templates for 2026 [PDF File Included]

The 2026 Tet bonus decision is an important document that helps businesses recognize the contributions of their staff over the past year. In this article, 1Office will compile 10+ templates with accompanying PDF files for reference, helping businesses draft and implement bonus decisions quickly, transparently, and legally.

1. 10+ Tet Bonus Decision Templates for 2026

A Tet bonus decision is a document issued by a business to determine the bonus amount for employees based on business performance and individual work efficiency throughout the year. The bonus can be in cash, in kind, or other forms, and is publicly announced at the workplace after consulting with the employee representative organization (if any). Providing a Tet bonus is entirely voluntary, depending on the company’s financial capacity and policies, and aims to motivate and recognize employee contributions.

Group 1: General Tet Bonus Decisions (applicable to all employees)

Below are Tet bonus decision templates applicable to all employees, helping to ensure transparency and consistency within the organization:

Template 1 – New Year’s Bonus Decision Template

DECISION 

(Re: New Year’s Bonus for the year ………)

DIRECTOR OF ………………………… COMPANY

• Pursuant to the Company’s Charter of Organization and Operation;
• Pursuant to the labor situation and working tenure of officials and employees.

DECIDES

Article 1: The New Year’s bonus for the year ……… applies to all officials and employees currently working at the Company, including employees with Labor Contracts and time-based paid Probationary Contracts.

Article 2: The bonus amounts are specified as follows:

• Personnel with over 01 year of service: …………… VND.
• Personnel with over 06 months to under 01 year of service: …………… VND.
• Personnel with 06 months of service or less: …………… VND.

Article 3: The Human Resources & Administration Department is responsible for preparing the list, allocating, and paying the bonuses in accordance with regulations; to be completed before ……………

Article 4: The entire bonus amount shall be drawn from the Company’s salary fund.

Article 5: The Human Resources & Administration Department and related departments shall base their actions on this decision for implementation.

……………, date … month … year ………

                                                                                                  DIRECTOR
                                                                                                  (Sign, print full name, and stamp)

>>> PDF File New Year’s Bonus Decision Template

Template 2 – Lunar New Year Bonus Decision Template 2026

DECISION

(Re: 2026 Lunar New Year Bonus)

DIRECTOR OF COMPANY …………………

• Pursuant to the Company’s Charter of Organization and Operation;
• Based on the working time and contribution level of employees;

DECIDES

Article 1. To grant the 2025 Lunar New Year bonus to all employees currently working at the Company under a Labor Contract or a time-based paid Probationary Contract.

Article 2. The bonus levels are applied as follows:

• Employees with over 01 year of service: …………… VND;
• Employees with over 06 months to 01 year of service: …………… VND;
• Employees with less than 06 months of service: …………… VND.

Article 3. The Human Resources – Administration Department shall prepare a list of eligible employees based on the above criteria and make the payment on ……………………

Article 4. The bonus shall be paid from the Company’s salary fund.

Article 5. The Human Resources – Administration Department and related departments are responsible for implementing this Decision.

>>> PDF File 2026 Lunar New Year Bonus Decision Template

Template 3 – 2026 13th-Month Salary Bonus Decision Template

DECISION

(Regarding the 13th-month salary bonus)

DIRECTOR OF COMPANY …………………

• Pursuant to the Company’s Charter of Organization and Operation;
• Pursuant to the working time and contribution level of employees;

DECISION

Article 1. To award a bonus on the occasion of the …………… Tet holiday to all employees currently working at the Company under a Labor Contract or a time-based paid Probationary Contract.

Article 2. The specific bonus levels are as follows:

………………………………………………………………………………………………

………………………………………………………………………………………………

Article 3. The Administration – Human Resources Department is responsible for creating a list of bonus recipients according to the criteria mentioned above and making the payment on ………………………

Article 4. The bonus shall be paid from the Company’s salary fund.

Article 5. The Administration – Human Resources Department and related departments are responsible for implementing this Decision.

>>> PDF File Template for the 2026 13th-Month Salary Bonus Decision

Template 4 – Decision Template for the 2026 Tet Bonus Based on Business Performance

DECISION

(Regarding the 2026 Lunar New Year bonus based on business performance)

DIRECTOR OF COMPANY …………………

• Pursuant to the Company’s Charter of Organization and Operation;
• Pursuant to the production and business results of 2025;
• Pursuant to the contribution level of officials and employees during the year;

DECISION

Article 1. To award the 2026 Lunar New Year bonus to all officials and employees currently working at the Company under a Labor Contract or a time-based paid Probationary Contract.

Article 2. Bonus Amount

The Tet bonus amount is determined based on the business results of 2025 and is applied as follows:

• Group A – Excellent completion of tasks: Bonus of …………… VND/person
• Group B – Good completion of tasks: Bonus of …………… VND/person
• Group C – Completion of tasks: Bonus of …………… VND/person
• Employees with seniority of … years or more: Additional bonus of …………… VND
• Employees with less than 12 months of service: Pro-rated bonus of ……………

(The company may add bonus levels, groups, or coefficients depending on internal regulations.)

Article 3. The Human Resources – Administration Department shall prepare a list of bonus recipients according to the criteria in Article 2 and make the payment on ……… ………, 2026.

Article 4. The bonus shall be drawn from the Company’s salary fund and reward fund of 2025.

Article 5. The Human Resources – Administration Department and relevant departments/divisions are responsible for implementing this Decision.

………………, date … month … year 2026

DIRECTOR

(Sign, write full name, and affix seal)

>>> PDF File 2026 Tet Bonus Decision Template based on Business Performance

Group 2: Bonus decisions for specific internal groups

Below are Tet bonus decision templates for specific employee groups or subjects, aimed at recognizing unique and fair contributions:

Template 5 – 2026 Tet bonus decision template specifically for officials, teachers, and school staff (public administrative sector)

DECISION

(Re: 2026 Lunar New Year bonus for officials, teachers, and staff)

PRINCIPAL/HEAD OF UNIT …………………………

• Pursuant to the Law on Education and its implementing documents;
• Pursuant to the unit’s internal spending regulations;
• Based on the work results of 2025 and the contribution level of officials, teachers, and staff;

DECIDES

Article 1. To grant the 2026 Lunar New Year bonus to all managers, teachers, and staff currently working at the unit under current contract types.

Article 2. The bonus levels are applied as follows:

………………………………………………………………………………………………

………………………………………………………………………………………………

(Specific regulations for each group: Managers – Teachers – Staff; task completion level; seniority; coefficient…)

Article 3. The Organization – Administration Department/Office is responsible for:

• Compiling a list of individuals eligible for the bonus according to the criteria;
• Submitting the list to the leadership for approval and organizing the payment on ……………………

Article 4. The budget for the bonus is sourced from the unit’s legal revenue in accordance with the internal spending regulations.

Article 5. Professional teams, the Organization – Administration Department, and relevant individuals are responsible for implementing this Decision.

………………, date…month…year 202…

PRINCIPAL/ HEAD OF UNIT

(Sign, full name, and stamp)

>>> PDF File 2026 Lunar New Year Bonus Decision Template for school officials, teachers, and staff (public administrative sector)

Template 6 – Decision template for rewarding outstanding employees for the 2026 Lunar New Year (ad-hoc bonus for individuals/groups with outstanding achievements)

DECISION

(Regarding the rewarding of outstanding employees on the occasion of the 2026 Lunar New Year)

DIRECTOR OF COMPANY …………………

• Pursuant to the Company’s Charter of Organization and Operation;
• Pursuant to the results of the 2025 performance evaluation;
• Pursuant to the outstanding achievements of individuals/teams in excellently completing assigned tasks;

DECISION

Article 1. To grant a special reward to the individual/team:

• Full name of individual/ Team name: …………………………………………………………………
• Department: ………………………………………………………………………………………
• Achievement(s): 

…………………………………………………………………………………………………

…………………………………………………………………………………………………

Article 2. Reward amount and form of reward:

• Cash reward: …………………………………………………………………………………
• Other forms of reward (if any): ……………………………………………………

Article 3. The Human Resources – Administration Department shall coordinate with relevant departments to:

• Complete the reward documentation;
• Make the payment and present the reward decision to the individual/team on …………

Article 4. The reward shall be drawn from the Company’s reward and welfare fund.

Article 5. The Human Resources – Administration Department, Heads of relevant departments, and the rewarded individual/team are responsible for implementing this Decision.

………………, date…month…year 202…

DIRECTOR

(Signature, full name, and seal)

>>> PDF File Template for the decision to reward outstanding employees for the 2026 Lunar New Year (special reward for individuals/teams with outstanding achievements)

Group 3: Rewards combining in-kind gifts & external appreciation

Below are decision templates for rewards combining in-kind gifts or showing appreciation to partners and customers, contributing to building strategic relationships:

Template 7 – Decision template for giving 2026 Tet gifts to employees (in-kind: gift baskets, shopping vouchers…)

DECISION

(Re: Lunar New Year 2026 gifts for staff and employees)

DIRECTOR OF COMPANY …………………

• Pursuant to the Company’s Charter of Organization and Operation;
• Pursuant to the employee welfare policy;
• Based on the production and business situation in 2025;

DECISION

Article 1. To give Lunar New Year 2026 gifts to all staff and employees currently working at the Company under a Labor Contract or a time-based paid Probationary Contract.

Article 2. Value and form of gifts:

• Each staff member and employee will receive one Tet gift set, including:

……………………………………………………………………………………………………….

• Specific departments/units will receive additional gifts (if any):

………………………………………………………………………………………………………

Article 3. The Human Resources – Administration Department shall coordinate with relevant departments to create a list and organize the distribution of Tet gifts to employees completely and to the correct recipients before ……………………

Article 4. The cost of the gifts will be deducted from the Company’s welfare fund.

Article 5. The Human Resources – Administration Department and relevant departments are responsible for implementing this Decision.

………………, date…month…year 202…

DIRECTOR

(Sign, full name, and stamp)

>>> PDF File Decision template for 2026 Tet gifts for staff and employees (in-kind: gift baskets, shopping vouchers…)

Template 8 – Decision template for 2026 Tet gifts for customers, partners, and external units (to show appreciation)

>>> PDF File Decision Template for 2026 Tet Gifts for Customers, Partners, and External Parties (Expressing Appreciation)

>>> PDF File Decision Template for 2026 Tet Gifts for Customers, Partners, and External Organizations (to show appreciation)

Group 4: Preliminary Review & Proposal Documents (used before issuing the official decision)

Below are the draft templates, proposals, or review records to serve as a basis before issuing the official decision:

Template 9 – 2026 Lunar New Year Bonus Proposal (submitted by the HR & Admin Department or Finance Department to the Director)

PROPOSAL / SUBMISSION

(Re: 2026 Lunar New Year Bonus)

To: DIRECTOR OF COMPANY …………………

Pursuant to:

• The Company’s Charter of Organization and Operation;
• The 2025 Salary and Welfare Policy;
• The business results and labor productivity of employees in 2025;
• The recommendations of Department Heads.

The ……………… Department (Administration – Human Resources / Finance – Accounting) submits the following content for the Director’s consideration:

1. Purpose

To ensure year-end welfare benefits, recognize the efforts and contributions of all employees in 2025; and to create motivation and foster employee engagement in 2026.

2. Proposed Bonus Recipients

All employees working under a Labor Contract or a Probationary Contract with a time-based salary as of January 2026.

(If there are any exclusions or additions of specific cases, please specify here if necessary.)

3. Proposed Bonus Amount

(Propose one of the two options, or as applicable to the company)

• Option 1: Based on coefficient / length of service

………………………………………………………………………………………………

………………………………………………………………………………………………

• Option 2: Uniform bonus amount

………………………………………………………………………………………………

………………………………………………………………………………………………

(If it is necessary to tier the bonus based on A – B – C performance ratings, specify in this section.)

4. Estimated Budget

• Total proposed bonus fund: ………………………………………………………………
• Source of funds: From the Company’s salary fund or welfare fund.
• Detailed calculation sheet attached: ……………………………………………………………

5. Payment Time

Proposed payment date to employees is on ………… …………, 2026.

6. Recommendation

We respectfully request the Company Director to review and approve the aforementioned bonus plan for implementation by the ……………… Department.

Recipients:

As above;

Filed: ……………… Department

………………, day…month…year 202…

>>> PDF File Proposal for 2026 Lunar New Year Bonus (submitted by the HR & Admin or Finance Department to the Director)

Template 10 – Meeting Minutes on the 2026 Tet Bonus Review & 13th-Month Salary Calculation (as a basis for the decision)

MEETING MINUTES

Re: Consideration of Tet bonus & 13th-month salary for 2026

Today, at ……:…… on ……/……/2026, at …………………………………………………, we held a meeting to consider the Tet bonus and the 13th-month salary payment for the Company’s employees.

1. ATTENDEES

• Mr./Ms.:………………………………Position: …………………………

• Mr./Ms.:………………………………Position: …………………………

• Mr./Ms.:………………………………Position: …………………………

1. MEETING CONTENT
2. Basis for Bonus Consideration

• Based on the Company’s Charter of Organization and Operation;
• Based on the business and production results of 2025;
• Based on the working time, level of work completion, and contributions of employees during the year;
• Based on the salary and welfare fund budget for 2025.

2. Evaluation Results and Proposals

After reviewing the reports and reaching a consensus among the attendees, the meeting presents the following content:

1. List of individuals/groups proposed for the Tet bonus:

(See Appendix 01 – List of Employees)

1. Proposed Tet (Lunar New Year) 2026 bonus amount:

………………………………………………………………………………………………

………………………………………………………………………………………………

1. 13th-month salary payment amount:

Calculation principle: ………………………………………………………………………………

Applicable to: Employees with labor contracts/probationary contracts receiving time-based wages

Proposed payment amount: …………………………………………………………………………

1. Payment date:

Proposed for ………/………/2026.

3. Meeting Conclusion

All attendees unanimously agree to:

• Approve the Tet bonus and 13th-month salary plan as detailed above.
• Assign the Human Resources & Administration Department to prepare the proposal and finalize the Decision for the Director’s signature and issuance.
• The Accounting Department will coordinate to ensure timely disbursement.

III. END OF MEETING

The meeting concluded at ……:…… on the same day.

These minutes are made in …… copies of equal validity and are filed at the Human Resources & Administration Department.

>>> PDF File Meeting Minutes on Tet Bonus Review & 13th-Month Salary Calculation for 2026 (as a basis for the accompanying decision)

-> 1 PDF file containing all X Tet bonus decision templates  

2. General Structure of a 2026 Tet Bonus Decision Template

A Tet bonus decision template should include the following basic sections to ensure legality, transparency, and clarity:

• Document Title: Clearly state the purpose of the decision, for example: “Decision on the 2026 Lunar New Year Bonus”.
• Information of the Decision Issuer: Include the full title and name of the authorized signatory, usually the Director or General Director.
• Bonus Recipients: Clearly identify the groups of employees receiving the bonus: all employees or classified by official employees, probationary staff, managers, outstanding teams, etc.
• Bonus Amount: Detail the bonus amount corresponding to each group of recipients. The bonus can be based on work performance, seniority, contributions during the year, and can be in the form of cash, gifts, or other benefits.
• Payment Time and Method: Clearly state the payment time (before/after Tet) and method (bank transfer, cash, gifts, etc.) so recipients can plan accordingly.
• Bonus Conditions (if any): Information on applicable conditions, for example: working the required number of days, no disciplinary violations, meeting company targets.
• Other Regulations: Include the approval process and the responsibilities of relevant departments (HR, accounting) in implementing the decision.
• Signature and Seal: The decision must be signed by an authorized person and stamped with the company seal to ensure its legality.

3. The Significance of Giving Tet Bonuses and Gifts to Employees

Giving Tet bonuses and gifts to employees is not just a cultural tradition; it also holds significant meaning in the corporate environment:

• Recognizing Employee Contributions and Efforts: A Tet bonus is an acknowledgment of the efforts and achievements of staff and employees throughout the year, helping them feel valued and boosting their morale.
• Increasing Motivation and Engagement: When employees receive appreciation through bonuses or Tet gifts, they tend to work more proactively and remain loyal to the company, contributing to improved performance and work culture.
• Supporting Holiday Expenses: Cash bonuses or gifts help employees alleviate financial pressure, prepare for festive activities, and create peace of mind and satisfaction in their personal lives.
• Building a Positive Work Environment: Giving Tet bonuses helps maintain a harmonious relationship between the company and its employees, reducing conflicts, especially in years with favorable business results.
• Reflecting Corporate Culture: Tet bonuses are part of the strategy for building company culture, creating a unique identity, and enhancing the corporate image among the workforce.

4. The Tet Bonus Decision-Making Process

The Tet bonus process in Vietnamese businesses is typically conducted through a transparent roadmap involving multiple departments to ensure fairness, alignment with business results, and legal compliance. The goal is to determine a reasonable bonus amount, communicate it clearly, and make timely payments to motivate employees.

• Assess Business Situation and Work Performance: The company reviews the year’s business results, financial capacity, and the contributions of teams and individuals. This forms the crucial basis for developing the bonus plan.
• Propose Bonus Levels and Hold Internal Meetings: The management and HR department discuss the bonus plan, including the form (cash, gifts, vouchers, etc.) and the bonus levels for each employee group based on seniority, work performance, or internal regulations.
• Consult with the Employee Representative Organization (if any): According to Article 104 of the 2019 Labor Code, businesses must consult with the trade union when issuing bonus regulations to ensure transparency and harmonize interests.
• Draft and Issue Tet Bonus Regulations: The regulations must clearly state: the recipients, eligibility conditions, bonus amounts, funding source, and payment schedule. This document will be publicly announced at the workplace.
• Issue the Tet Bonus Decision: The Director signs the official decision based on the approved regulations. This decision serves as the basis for the HR department to proceed with payments.
• Compile a List and Proceed with Payment: The Administration and HR department compiles a list of eligible employees, cross-references seniority and policies, allocates funds from the salary budget, and makes payments before Tet as planned.

5. Considerations when issuing a Tet bonus decision

Here are some points to consider to ensure the issuance of the Tet bonus decision is transparent, compliant, and fair to employees:

5.1. Timing for signing and announcing the Tet bonus decision

Here are some notes on the timing for signing and announcing the Tet bonus decision to ensure employees receive their bonuses promptly and transparently:

• Signing time: The decision should be signed about 1-2 weeks before Tet so employees can proactively arrange their personal plans.
• Announcing the decision: The information must be clearly communicated to relevant departments such as HR, Accounting, and unit management to ensure timely payment.
• Signatory: Must be a legally authorized person, for example, a Director, General Director, or an authorized representative.
• Effective date: The effective date should be clearly stated, especially when there are multiple payment installments (advances and official bonuses), to avoid confusion and protect employees’ rights.

5.2. Method for determining a fair bonus amount in line with internal regulations

Here is a guide on how to determine a fair bonus amount, ensuring it aligns with internal regulations and employee contributions:

• Based on business results: The bonus amount should correspond to the company’s production and business results for the year, ensuring affordability and financial sustainability.
• Clear classification of recipients: Identify the groups of employees eligible for bonuses, for example: official employees, probationary staff, mid-level managers, or outstanding teams, to apply appropriate criteria for each group.
• Transparent evaluation criteria: Base the bonus on work performance, seniority, and actual contributions; avoid subjective judgments or personal favoritism.
• Consistency with internal regulations: Refer to the established salary and bonus policy to ensure consistency and avoid conflicts or complaints.
• Maintain balance between bonus levels: Avoid excessively large gaps between bonus amounts to maintain fairness and motivate all employees.

5.3. Common mistakes when drafting bonus decisions and how to fix them

Here are common mistakes made when drafting Tet bonus decisions and how to correct them to ensure the document is legal, clear, and effective:

Some additional notes

• The bonus decision should have a unique reference number for easy tracking (e.g., QD-TT/2025/01).
• If the bonus is in-kind, Tet gifts, or vouchers, a decision must be made and the value converted to cash for accurate accounting.
• When changing the bonus amount after issuance, an adjustment decision must be issued stating the reason clearly.
• Relevant departments (HR, accounting, administration) should coordinate and cross-check before official issuance.

6. FAQs about Tet bonus decisions

Are businesses required to give Tet bonuses to employees in 2026?

Businesses are not required to give Tet bonuses to employees in 2026. Tet bonuses are voluntary, depending on the business’s performance and financial capacity. However, if a bonus is given, the business needs to develop a plan, consult with the employee representative organization, and announce it transparently.

What is the basis for businesses to implement Tet bonuses for employees in 2026?

Businesses implement Tet bonuses in 2026 based on the following legal and practical grounds: Article 104 of the 2019 Labor Code, internal salary and bonus regulations, collective labor agreements, business results for 2025, proposals from the HR department or management, and consultation with the employee representative organization. These bases ensure the bonus amount is transparent, legal, and consistent with the company’s financial capacity.

Are Tet bonuses subject to personal income tax (PIT)?

Tet bonuses are considered income subject to personal income tax (PIT) in Vietnam if the employee’s total income exceeds the prescribed personal and dependent deductions. The tax rate depends on the payment time and total income, and it is calculated together with other salary and bonus payments according to the progressive tax schedule or at a flat rate of 10% for short-term/non-contractual agreements.

When are Tet bonuses typically awarded?

Tet bonuses are usually awarded from late December 2025 to before the 2026 Lunar New Year holiday (February 14-22, 2026), giving employees time to prepare for Tet. The most common times are at the end of the calendar year or before the Lunar New Year, depending on the company’s decision.

Are Tet bonuses considered a deductible expense for corporate income tax purposes?

Tet bonuses are considered a deductible expense for determining corporate income tax (CIT) if they are actually incurred in relation to production and business activities, are supported by legitimate documents, and are clearly stated in the labor contract, collective agreement, or the company’s bonus policy.

The 2026 Tet bonus decision templates in this article will help businesses build a transparent, fair, and performance-based bonus policy. To make drafting, storing, and implementing bonus decisions fast and accurate, you can use the 1Office business management software – a platform that effectively supports HR management, payroll, bonuses, and internal decisions with just a few clicks. Contact 1Office today to experience a comprehensive management solution for your company.