Specifically, Decree 88/2025/ND-CP provides detailed guidance on the implementation of Clause 2, Article 3, Articles 4, 5, 6, 7, 8, 9, Clauses 1 and 2 of Article 10, and Articles 11, 12, 13, and 14 of Resolution 193/2025/QH15 on piloting special mechanisms and policies to foster breakthroughs in the development of science, technology, innovation, and digital transformation.

Previously, on February 19, 2025, the National Assembly passed Resolution No. 193/2025/QH15, which aims to pilot certain breakthrough policies to address issues identified in Resolution 57-NQ/TW. The resolution was issued to promptly tackle bottlenecks and choose pilot areas for superior policies under a controlled approach in the period of 2025-2030. These policies aim to foster breakthroughs in science and technology, innovation, digital infrastructure, digital transformation, and the development of the digital technology industry, as well as to gradually realize mastery of strategic digital technologies.

This decree applies to domestic and foreign organizations and individuals participating in scientific, technological, innovation, and digital transformation activities in Vietnam, as well as other relevant entities.

Key Highlights of the Decree:

Public Employees and Management Staff Participating in Business Management and Operations at Enterprises Established by Public Science and Technology Organizations or Public Higher Education Institutions:

• Public employees or management staff wishing to participate in managing, operating, or working at enterprises established or co-established by public science and technology organizations or public higher education institutions must submit a permission request and obtain approval from the head of the organization or institution managing the employee.

• The head of the organization or institution managing the employee will decide on the assignment of the employee to manage, operate, or work at the enterprise, clearly outlining:

  • Duration and form of participation (concurrent, seconded, transferred, or as a capital representative);

  • Unit responsible for salary, bonuses, and allowances;

  • Rights, obligations, and responsibilities of the employee towards the organization and the enterprise.

• The rights and obligations of employees when participating in the management and operations of the enterprise include:

  • Receiving salaries, bonuses, and allowances that ensure they are not lower than their current level;

  • Ensuring that the organization or institution assigns the employee and the enterprise where the employee works guarantee full employee benefits, including training, professional development, planning, appointments, promotions, performance evaluations, rewards, and discipline;

  • Providing appropriate job placements after the assignment ends, with no less favorable terms than at the time of assignment.

  • Employees must comply with the internal rules and regulations of the enterprise.

• Employees must fulfill their obligations under both the law on public employees and business law within their assigned responsibilities.

Repayment of Funds in Case Scientific and Technological Tasks Do Not Achieve Expected Results:

According to Article 5 of Decree 88/2025/ND-CP, in cases where the scientific and technological tasks were implemented according to regulations, with the process and research content approved but did not achieve the expected final result, the leading organization of the task is not required to repay the state budget for the funds used as long as they were in line with the research objectives, scope, and content. However, repayment is required for the following funds:

• Funds allocated to the task in the account at the State Treasury of the leading organization but not yet used after subtracting any debts owed by the organization.

• Funds the leading organization had advanced to other organizations or individuals to implement research tasks or procure goods/services but were not utilized. These funds are considered for work or services not yet completed.

• Funds used for purposes outside the approved research scope or objectives.

Regulations on Lump-Sum Budgeting for Scientific Research and Technology Development Tasks:

Article 6 of Resolution 193/2025/QH15 establishes the following for lump-sum budgeting for scientific research and technology development:

• State budget funds for scientific and technological tasks will be provided on a lump-sum basis, excluding funds for purchasing assets, outsourcing services, and international business trips.

• Scientific and technological tasks are carried out with lump-sum budgeting based on commitments made by the leading organization on the quality targets to be achieved for the final product.

• Based on the estimated budget in the task proposal, the competent authority will review and decide on the state budget for the task and establish the lump-sum budget for eligible expenditures. The leading organization has full autonomy to manage the lump-sum funds, adjusting expenditure categories as needed, and can use labor costs to hire experts both domestically and internationally.

• The leading organization is responsible for ensuring the funds are used for their intended purposes and is accountable when requested by the authorities.

Effectiveness of Decree 88/2025/ND-CP:

Decree 88/2025/ND-CP comes into effect on April 13, 2025.