Employee benefitsin Vietnam

Employers commonly supplement public health insurance with private medical cover or a healthcare allowance. A group policy can provide additional inpatient and outpatient services, while the chosen hospital network, limits, employee contribution and family extensions determine its practical value. A cash allowance reimburses care differently from an insured policy and should be described in the employment package.

Some supplementary packages cover dental treatment alongside medical or accident insurance. The policy specifies routine treatment, major treatment, provider access, annual limits and the employee’s share of costs. Dental inclusion in a group package does not mean every treatment is fully covered.

Fitness support is included in common competitive package designs. A reported gym-membership service example costs about USD 60 per month; this is the price of the service rather than a measured employer contribution. The employer determines whether it pays the full fee, shares the cost or provides another fitness arrangement.

Employees leaving work at the applicable retirement age with at least fifteen contribution years can qualify for a monthly social insurance pension. For women, fifteen years provides 45% of the statutory average insured salary, with two percentage points for each additional year. For men, fifteen years provides 40%, rising by one point per year up to twenty years; twenty years provides 45%, then two points for each additional year. The ordinary maximum is 75%. Early retirement and treaty-linked insurance histories have separate rules. This public pension is distinct from an optional employer retirement savings plan.

Qualifying employees with at least 12 months of regular service can receive severance equal to half a month’s average contractual salary for each eligible year. Service already covered by unemployment insurance and periods already settled are excluded. Qualifying structural or economic redundancies use a different allowance: one month per eligible year, with a minimum of two months. Both calculations use the final six months’ average contractual salary.

In 2026 the ordinary unemployment-insurance rate is 1% of the applicable insured wage from the employee and 1% from the employer. An eligible unemployed worker receives 60% of the average wage over the latest six insured months before employment ends, capped at five times the applicable regional minimum wage. If the recent months contain insurance gaps, the calculation uses the latest six actual contribution months. Contribution history, job-search and claim conditions determine eligibility and duration; the payment is a public insurance benefit, separate from employer severance. The contribution wage base is capped at twenty times the relevant regional minimum: VND 106.2 million in Region I,94.6 million in Region II,82.8 million in Region III and74 million in Region IV per month from January 2026. This differs from the social-insurance reference-salary cap. Foreign employees are outside compulsory unemployment insurance.

Employers can add personal accident cover that pays according to the insured injury or death event. The policy distinguishes occupational and non-occupational cover and sets insured sums and exclusions. This supplements rather than replaces compulsory work-injury protection.

Some employers add life insurance that pays an insured sum to beneficiaries when an employee dies. Policy terms determine eligibility, insured amount and exclusions. A semiconductor-employer example also covers up to two children, illustrating that dependent life cover is a separately chosen extension.

An employer-sponsored retirement plan can build additional savings alongside social insurance. Contributions, investment access, service conditions and payment on leaving follow the scheme’s rules. Public pension coverage does not determine how widely employers offer private retirement plans.

Employees in normal working conditions receive 12 working days of paid annual leave after a full year, prorated for shorter service. Minors, disabled employees and specified hazardous roles receive 14 days, while especially hazardous work receives 16 days. Every five years with the same employer adds one day. Employees and employers can agree to combine leave for up to three years; unused statutory leave is paid on termination. There is no general twenty-day ceiling on the service-related additions. For annual leave involving travel by road, rail or water, travel beyond two days can be added to one annual-leave trip in the year under the statutory conditions. On termination, unused statutory leave is paid using the contractual salary rate for the month before termination.

An employee who has used at least 30 sickness-benefit days during the year and remains unwell within 30 days after that leave ends may qualify for recovery leave. The annual maximum is ten calendar days after a listed long-term illness, seven after surgery, or five in other cases. The employer and workplace union determine the period; the employer decides if there is no union or the parties disagree. The fund pays 30% of the statutory reference amount per recovery day. This recovery payment is separate from the ordinary sickness benefit based on insured wages.

Social insurance pays eligible sickness absence at 75% of the insured salary for the month immediately before leave. In the first month of employment or a return to insured work, it uses that month’s insured salary. In ordinary work the annual limit is 30 working days with under 15 contribution years, 40 with 15 to under 30 years, and 60 with at least 30 years. For listed hazardous work or especially difficult areas, the corresponding limits are 40, 50 and 70 working days. Public holidays and weekly rest days do not consume those limits.

For a listed long-term disease, continued treatment after the ordinary limit pays 50% with under 15 contribution years, 55% with 15 to under 30 years, or 65% with at least 30 years. The daily benefit is the applicable monthly benefit divided by 24. An absence shorter than half a day counts as half a day; an absence from half a day to less than a full day counts as one day. Medical evidence supports the claim. This is a public insurance benefit, with any employer salary top-up agreed separately.

An insured parent can take paid sickness leave to care for a child under seven. The annual allowance for each child is up to 20 working days while the child is under three, and 15 working days from age three to under seven. When both parents are compulsorily insured, each has this entitlement. Public holidays and weekly rest days are excluded. Social insurance pays 75% of the relevant insured monthly salary, converted to a daily amount by dividing by 24. This is illness-related care supported by medical evidence rather than an unrestricted parental-leave bank.

Employees who notify their employer receive three days of paid leave for their own marriage, one day for a biological or adopted child’s marriage, and three days for the death of a spouse, child, parent or parent-in-law, including adoptive parents. One unpaid day is available for a grandparent’s or sibling’s death or a parent’s or sibling’s wedding; additional unpaid leave can be agreed.

Some employers increase annual leave faster than the statutory one extra day for each five years. A 2025 semiconductor-employer policy provides 12 base vacation days and one additional day for every two years of service. That service schedule is an employer enhancement; it is not Vietnam’s statutory accrual rule.

An employee normally submits the required maternity documents to the employer within 45 days after the maternity-benefit leave ends. The employer sends the completed claim to social insurance within seven working days. The agency normally decides within seven working days after receiving a complete employer claim, or five working days for a qualifying direct claim. Birth or adoption records and any required medical evidence support the claim. A person who leaves employment before childbirth, surrogacy handover or adoption, or whose employer no longer exists, applies directly.

Birth mothers normally receive six months of maternity leave, with no more than two months before birth. From 1 July 2026, a mother giving birth while she has one living biological child qualifies for seven months for the second child. Eligible social insurance payment is 100% of average insured salary over the six months before leave and covers the applicable six- or seven-month period. Multiple births add one month for each baby from the second onward. An eligible mother who returns voluntarily after at least four months, with the employer’s agreement and medical confirmation that work will not harm her health, continues to receive maternity benefit alongside wages for work performed. The insured wage ceiling follows twenty times the applicable reference amount, separately detailed in the social-insurance base record.

Eligible insured families receive a one-time childbirth allowance separate from monthly maternity pay. Following the July 2026 reference-salary increase, the allowance is VND 5,060,000 per child, equal to twice the VND 2,530,000 reference amount. Which insured parent can claim depends on the family’s contribution and maternity-benefit eligibility.

Medically certified leave following miscarriage, termination, stillbirth or ectopic pregnancy is capped at ten calendar days below five weeks of pregnancy, twenty days from five to under thirteen weeks, forty days from thirteen to under twenty-two weeks, and fifty days from twenty-two weeks. The leave includes public holidays and weekly rest days. From twenty-two weeks, a mother meeting the applicable childbirth contribution conditions—and her husband—receives the childbirth maternity regime instead for the qualifying loss cases specified by law. The social insurance payment uses the applicable maternity benefit formula.

An employer must not require night work, overtime or distant work travel from the seventh month of pregnancy, or the sixth month in upland, remote, border or island areas. A mother raising a child under twelve months is protected from those assignments unless she agrees. A pregnant worker in qualifying harmful work transfers to safer duties or has the day reduced by one hour without loss of pay or benefits until the child reaches twelve months. Female employees receive a paid 30-minute daily break during menstruation and a paid 60-minute daily break while nursing a child under twelve months. Marriage, pregnancy, maternity leave and nursing a young child are protected against dismissal on those grounds. Expiry of a fixed-term contract gives a pregnant or nursing employee priority for a new contract, rather than an automatic extension in every case. Return from maternity leave restores the previous job and pay or, if that job is unavailable, another job paying no less.

The usual contribution condition for childbirth or adoption benefits is at least six months of compulsory social insurance contributions during the 12 months before childbirth or qualifying adoption. A woman with at least 12 months of total contributions who is medically required to stop work during pregnancy may qualify with three months in the preceding 12 months. Eligibility includes specified surrogacy and adoption arrangements; maternity leave and insured cash eligibility are separate tests. A birth mother who had to stop work for infertility treatment has a separate route requiring six contribution months in the preceding 24 months. A person meeting the applicable contribution test can still qualify after employment ends before childbirth or adoption; that post-employment benefit period does not itself count as further insured service.

An insured pregnant employee can take time off for up to five prenatal examinations, with each visit allowing up to two working days under the social insurance law effective July 2025. These absences are separate from the childbirth maternity-leave period and exclude public holidays and weekly rest days. The daily insurance payment uses the maternity monthly benefit divided by 24; this paid examination time is not deducted from the six- or seven-month childbirth leave.

A compulsorily insured father normally receives five working days when his wife gives birth, or seven if delivery requires surgery or the baby is born before 32 weeks. Twins provide ten working days; twins delivered by surgery provide fourteen. For three or more babies, each child from the third adds three working days to the applicable multiple-birth entitlement. There is no general fourteen-day ceiling for all multiple births.

From 1 July 2026, the qualifying second-child birth also provides ten working days where the wife has one living biological child at the time of the birth. The leave can be split, but the first day of the final period must fall within 60 days after childbirth. Social insurance pays a daily benefit equal to 100% of average insured monthly earnings over the preceding six insured months divided by 24; if fewer than six insured months exist, the available months are averaged. A blanket three-month contribution condition does not apply to this ordinary insured-father leave.

An insured employee adopting a child under six months can take maternity-benefit leave from the handover until the child reaches six months. If both adoptive parents meet the contribution conditions, only one takes this insured leave. The usual qualifying history is six contribution months in the twelve months before adoption. Payment is based on 100% of the qualifying six-month average insured salary. An eligible parent who continues working instead receives the one-time adoption allowance rather than the monthly leave benefit.

Some employers add nursery support and payments for family events such as a wedding or bereavement. A 2025 semiconductor-employer policy lists a nursery allowance for female employees and separate wedding and condolence allowances. The employer sets eligibility and amounts; these payments are additional to statutory family leave and insured benefits.

The 2026 paid holiday dates are 1 January for New Year; five selected days for Tết, the Lunar New Year; 26 April for Hùng Kings Commemoration; 30 April for Reunification; 1 May for Labour Day; 2 September plus either 1 or 3 September for National Day; and 24 November for Vietnam Culture Day. Government offices use 16–20 February for the five Tết days. A private employer chooses five days using one of three patterns around 17 February: 16–20 February, 15–19 February, or 14–18 February. The employer announces its Tết and National Day choice at least thirty days beforehand. A holiday that overlaps the employee’s weekly rest brings compensatory rest on the next working day; for a Sunday-rest worker, the 26 April holiday is observed on Monday 27 April. Government bridge days and rearranged working Saturdays are separate from the statutory holiday entitlement.

The 2027 paid holiday dates are 1 January for New Year; five selected days for Tết, the Lunar New Year; 16 April for Hùng Kings Commemoration; 30 April for Reunification; 1 May for Labour Day; 2 September plus either 1 or 3 September for National Day; and 24 November for Vietnam Culture Day. Government offices select 4–8 February for the five Tết days, with 9–10 February compensating for weekly rest days, and select 2–3 September for National Day. Private employers choose five Tết days using 5–9 February, 4–8 February or 3–7 February, and announce their Tết and National Day choice at least thirty days beforehand. Compensatory rest follows the employee’s actual weekly rest schedule; a Saturday-rest worker observes the 1 May holiday on the next working day. Extra office closure days and ordinary weekends do not increase the statutory paid-holiday count.

Employees receive paid national holidays in addition to annual leave. The Labour Code provides New Year’s Day, five Lunar New Year days, Hùng Kings Commemoration Day, Victory Day, Labour Day and two National Day days. Vietnam Culture Day on 24 November adds a paid holiday in 2026. Foreign employees also receive one traditional holiday and one national day from their home country. Weekend substitution and annually selected Lunar New Year and National Day arrangements affect the observed calendar.

A 13th-month bonus is a common part of Vietnamese compensation, often paid around Tết, the Lunar New Year. One month of basic salary is a frequently described design, with prorating or service conditions set by the employment contract and bonus policy. It is not automatically required by statute: agreed terms determine whether payment is guaranteed and how joining, resignation or performance affects it. Another package design uses one to two months of salary before the Lunar New Year; this wider range is a qualitative compensation example rather than a national guaranteed entitlement. A full-year reference period is twelve months; shorter-service prorating follows the agreed policy.

Performance bonuses add variable pay tied to individual or company results. They appear in general competitive packages and in technology and finance compensation. The employer defines the performance period, targets, calculation, discretion and leaver treatment; a performance bonus is separate from a guaranteed thirteenth-month payment.

Some technology and finance roles include equity incentives alongside salary and performance pay. The award can depend on the employer, plan, vesting schedule and applicable tax and securities rules. The presence of a share incentive in a package does not establish a standard grant size or guaranteed cash value.

Employers can recognise achievements through employee-of-the-month or quarter awards, service awards and other programmes. A 2025 semiconductor-employer policy includes both service and periodic employee recognition, while a software-employer package also lists recognition programmes. Eligibility, award form and value follow the employer’s programme.

Meal benefits are common and can take the form of canteen meals, meal vouchers or a cash allowance. A 2025 semiconductor-employer policy, for example, provides one main meal per shift. Employers set eligibility, the payment period and treatment on remote days or leave; cash and organised meals require separate tax assessment.

Commuting support can include a cash allowance, transport vouchers or organised transport for particular worksites. A qualitative package example puts the allowance at USD 50 per month, while employers set eligibility and any attendance conditions. Business travel reimbursement is a separate expense category.

Employers may reimburse home internet or pay an allowance for work connectivity. A qualitative Vietnamese package example uses USD 50 per month. The policy defines eligible costs, evidence of payment, remote-work eligibility and whether a separate mobile-phone allowance is included; an allowance is not the same as unlimited reimbursement.

Employers commonly support learning through courses, workshops, professional certifications and language development. Approval, study time, reimbursement limits and any repayment agreement are set in the employer’s programme. A current software-employer example includes ongoing training and certifications.

Senior executive packages may include a company vehicle. The employer sets private-use permissions, fuel and operating costs, insurance and any employee contribution. A seniority-based car policy should not be treated as a benefit available to all employees.

Employers may provide equipment or a budget to set up a suitable workstation. The package identifies which devices and furniture are supplied, who owns them, maintenance responsibilities and return rules on leaving. Equipment provision is separate from a recurring internet allowance.

Employee packages can include phone and uniform allowances to support work-related costs. Eligibility can be role-based: a 2025 semiconductor-employer policy provides mobile-phone support at management levels. The policy should distinguish employer-provided items, reimbursement of business expenses and a fixed cash allowance.

Some Vietnamese software employers combine office attendance with remote work. A 2026 Ho Chi Minh City software-engineer package offered a hybrid model alongside private healthcare, bonuses and training. The employer’s policy determines attendance, working location and team availability; this role example does not establish a standard number of remote days.

An internationally hiring employer may pay or reimburse the immigration and work-authorisation fees connected with an employee’s assignment. The agreed policy identifies covered applications, renewals, family costs and any repayment conditions. Paying a fee does not replace the employee’s need for the correct permission to work.

Some employers include accommodation or a housing allowance in the employee package. The arrangement defines the property or cash amount, eligible employees, employee contributions and what happens during leave or after employment ends. Housing support is separate from business-travel accommodation and needs its own payroll tax assessment.

An agreement for paid work under another party’s management and supervision is an employment relationship even if it has a different title. A genuine contractor organises independent services rather than functioning as a managed employee. Employment contracts generally require written or legally recognised electronic form; narrow short-contract exceptions apply. Employee leave and payroll contributions must not be assumed to cover independently contracted services. Fixed terms may run for up to 36 months; there is no general three-month minimum. If work continues after expiry, a new contract must normally be concluded within 30 days or the relationship becomes indefinite. A second consecutive fixed term is normally the last before an indefinite contract is required, with statutory exceptions for specified executives, older employees, foreign employees and employee representatives. The contract records the parties, work and location, duration, pay and payday, allowances, progression, hours and rest, protective equipment, insurance and training. Narrow oral-contract exceptions for work under one month do not cover the protected cases that still require writing. Part-time employees remain employees with the applicable labour rights; a twenty-four-hour weekly schedule is only an example, not a universal definition or an automatic contractor category. Foreign employees’ contract duration must fit their permitted work period, subject to the current permission and renewal rules. Remote work can be agreed through the work-location and operating terms; it does not remove ordinary employment protections. A proposed contract revision must be notified to the other party at least three working days in advance. It takes effect only by agreement; otherwise the existing terms continue.

For the 2026 tax period, resident employment income uses five progressive bands on taxable income after applicable deductions: 5% up to VND 10 million a month, 10% above VND 10 million to 30 million, 20% above VND 30 million to 60 million, 30% above VND 60 million to 100 million, and 35% above VND 100 million. The annual band boundaries are VND 120 million, 360 million, 720 million and 1.2 billion. The personal deduction is VND 15.5 million a month, or VND 186 million a year, with VND 6.2 million a month per qualifying dependant. These are marginal tax bands and deductions, rather than a flat deduction from every employee’s gross salary.

Employee wages are agreed and paid in Vietnamese dong; a foreign employee working in Vietnam can agree another currency. Payment may be in cash or into the employee’s personal bank account, with the employer paying account-opening and transfer costs. Each payment includes a statement identifying salary, overtime, night pay and deductions. Monthly-paid staff are paid monthly or half-monthly on the agreed periodic dates. Hourly, daily or weekly wages can be aggregated by agreement for no more than fifteen days; an employee on a task lasting over a month receives a monthly advance for completed work. Only a qualifying force-majeure situation after all remedies have been used permits a delay, capped at thirty days. A delay of at least fifteen days attracts compensation based on at least the bank’s latest one-month deposit rate.

From 1 January 2026, monthly minimum wages are VND 5,310,000 in Region I, VND 4,730,000 in Region II, VND 4,140,000 in Region III and VND 3,700,000 in Region IV. Hourly minima are VND 25,500, 22,700, 20,000 and 17,800 respectively. The applicable region follows the employer’s operating locality in the official appendix; a city name alone may include locations in different wage regions. These regional floors are distinct from the public-sector and social-insurance reference salary. A provider guide describes the change from prior regional rates as a rounded 7.2% overall rise; the current region-specific amounts above govern, and the rounded comparison is not another entitlement or a claim that every region rose by exactly 7.2%.

An employee working at least six hours a day receives a break of at least thirty consecutive minutes, or forty-five minutes when working at night. For a continuous shift lasting at least six hours, that break counts as paid working time. Employees changing shifts have at least twelve hours between shifts. Weekly rest is at least twenty-four consecutive hours; when the production cycle prevents weekly rest, the employer must provide an average of at least four rest days a month. For this purpose night work runs from 22:00 to 06:00.

Normal working time is capped at 8 hours per day and 48 hours per week, with a 40-hour week encouraged. A weekly scheduling system can allow up to 10 normal hours per day within the weekly cap. Overtime generally needs employee agreement and attracts at least 150% of normal pay on ordinary days, 200% on weekly rest days and 300% on paid holidays, with holiday pay separate where applicable. Night work and night overtime attract additional premiums. Overtime is normally limited to 50% of normal daily hours, 40 hours a month and 200 hours a year; specified activities can use up to 300 hours a year with the required notification. Under weekly scheduling, normal and overtime work together cannot exceed 12 hours a day. Night work runs from 22:00 to 06:00 and pays at least 30% extra. Night overtime also attracts an additional 20% of the applicable daytime work wage, alongside the night and overtime premiums; the calculation depends on whether it is a normal day, weekly rest day or paid holiday. These minimum overtime totals correspond to an additional 50% on an ordinary day,100% on a weekly rest day and200% on a paid holiday before any separately due ordinary holiday salary.

Probation can be agreed once for a job and is not mandatory for every employee. The maximum is 180 days for specified enterprise executives, 60 days for work requiring a college degree or above, 30 days for specified vocational or skilled work, and six working days for other jobs. Pay is at least 85% of the offered salary. Either party can end probation without advance notice or compensation. Probation is prohibited for employment contracts shorter than one month. The six-day limit for other jobs means working days; 180 days applies to the legally defined enterprise-executive category rather than every manager. The employer notifies the result at the end of probation; successful probation continues into the agreed employment. A blanket three-day pre-expiry result notice is not the current general Labour Code rule.

An employee resigning ordinarily gives 45 days’ notice under an indefinite contract, 30 days for a fixed term of 12–36 months, or three working days for a term under 12 months. Statutory grounds permit some departures without notice. Employer termination requires lawful grounds and the relevant procedure. Final payments are ordinarily settled within 14 working days after termination, extendable to 30 days in specified cases. The ordinary 45- and 30-day notice periods are calendar days. The employer normally gives written notification of contract ending, subject to statutory exceptions; a universal fifteen-day fixed-expiry warning is not the current general rule. The employer also confirms insurance participation and returns relevant employee documents. Specified restructuring, business closure, transfer and force-majeure cases may use the extended final-settlement period. The one-year boundary means twelve months; probation can be cancelled with 0 days of advance notice under its separate rule. The employer is also prohibited from unilateral termination while the employee is on annual leave, personal leave or other employer-permitted leave, and during qualifying medically certified treatment for illness, work accident or occupational disease, subject to the statutory prolonged-treatment exception.

The ordinary employer trade-union contribution is 2% of the wage payroll used for compulsory social insurance. This funding requirement is distinct from an employee’s union membership dues and does not depend on a workplace union already being established. Membership dues follow the union’s rules rather than a universal payroll tax on every worker. From July 2025, foreign employees under contracts of at least twelve months can join a workplace union. Statutory financial-hardship exemptions, reductions and payment suspensions have specific conditions.

An employee receiving no wages for at least fourteen working days in a month normally does not contribute to compulsory social insurance for that month, unless employee and employer agree to continue using the latest contribution base. A distinct rule applies when an employee takes at least fourteen working days of sickness-benefit leave during the first month of work or the first month returning to work: contributions are still due for that month. Monthly employer contributions are due no later than the last day of the following month.

The reference salary used for several social insurance calculations increased to VND 2,530,000 per month from 1 July 2026. This reference amount differs from the regional minimum wage paid to employees. Social and health-insurance ceilings and unemployment-insurance ceilings follow different calculation bases, so they should not be represented as one universal salary cap. The compulsory social-insurance salary base is capped at twenty times the reference amount: VND 50,600,000 a month from July 2026. Before the increase, a VND 2,340,000 reference amount produced a VND 46,800,000 ceiling. This is a covered-wage ceiling, not a maximum monthly contribution or a national private-sector minimum salary.

Compulsory social insurance finances sickness, maternity, pension and survivor benefits. Employees generally contribute 8% of insured salary to pension and survivor protection; employers contribute 14% for pension and survivors and 3% for sickness and maternity, with occupational-accident insurance assessed separately. Foreign employees generally enter compulsory social insurance on fixed-term contracts of at least 12 months, subject to intra-company transfer, retirement-age and treaty exceptions. Vietnamese employees under contracts of at least one month are generally included, including differently named agreements that function as managed paid employment. Part-time employees are included when their monthly pay reaches the minimum compulsory-insurance contribution base. Ordinary private employment contributions include regular, stable wage allowances and supplements in addition to role salary. For a covered Vietnamese employee, the common insurance-only illustration combines employer 17.5% social and accident insurance,3% health and 1% unemployment, giving 21.5%, plus separate 2% employer union funding where applicable. Employee 8% social, 1.5% health and 1% unemployment sums to 10.5%. Different bases, caps and exemptions prevent treating these totals as a universal percentage of every employee’s full gross salary.

The 2026 resident employment-income rules exempt wages for qualifying night work, overtime and payments for statutory leave not taken. The exemption follows the labour-law conditions for those payments. Employment income is normally allocated to the tax period when paid or received, including qualifying overtime from an earlier work period that is paid during 2026.

Some packages include commissions tied to sales or other agreed results. The scheme defines the calculation, qualifying transactions, approval, payment timing and leaver treatment. A commission is distinct from a Tết bonus or an annual performance award.

Commercial monthly salary examples list VND 19,200,000 (about USD 812) for a project manager; VND 11,700,000 (about USD 495) for an accountant; VND 25,600,000 (about USD 1,083) for an accounting manager; VND 27,700,000 (about USD 1,172) for a business-development manager; VND 17,500,000 (about USD 740) for a developer or programmer; and VND 29,700,000 (about USD 1,256) for an IT manager. These are role-level commercial salary illustrations; the guide does not disclose the sample, seniority or underlying observation period, and its USD equivalents are approximate. They do not represent national occupational averages or guaranteed pay.