The Ministry of Home Affairs issued Official Dispatch 1814 guiding the implementation of Decree No. 178/2024 and Decree No. 67/2025 of the Government on policies and regimes for cadres, civil servants, public employees, workers and armed forces in implementing organizational restructuring.

How to calculate current salary

In the official dispatch, the Ministry of Home Affairs clearly stated how to calculate current salary to calculate allowances.

According to Decree No. 67, the current monthly salary is the salary of the month immediately preceding the leave of absence.

Including: Salary level according to rank, level, rank, position, title, professional title; Salary allowances (leadership position allowance; seniority allowance beyond the framework; seniority allowance; preferential allowance according to profession; responsibility allowance according to profession; public service allowance; allowance for party work, political and social organizations; special allowance for armed forces) and Salary reservation differential coefficient (if any) according to regulations of law on salary.

In the guidance document, the Ministry of Home Affairs clearly stated that other allowances (work responsibility allowance, toxic and dangerous allowance, regional allowance, attraction allowance, party committee responsibility allowance, chief accountant responsibility allowance, etc.) are not included in the current monthly salary.

The reserved leadership allowance is included in the current monthly salary.

To further explain the regulations on how to calculate current monthly salary, the Ministry of Home Affairs cited an example of Mr. Nguyen Van A. , civil servant, ranked level 4, salary coefficient 5.42, senior specialist, enjoys the following allowances: leadership position allowance 0.4; public service allowance 25%, Party committee responsibility allowance 0.3; regional allowance 0.2.

Accordingly, Mr. A's current monthly salary and benefits are calculated based on the following allowances: leadership position allowance of 0.4; public service allowance of 25%. 17,023,500 VND/month (Party responsibility allowance 0.4, regional allowance 0.2 are not included in current monthly salary).

In cases of unpaid leave or sick leave, the Ministry of Home Affairs stipulates that the current monthly salary is the salary of the month immediately preceding the unpaid leave or sick leave.

The basic salary is calculated based on the salary of the month immediately preceding the month of leave according to Decree No. 178 (amended and supplemented in Clause 3, Article 1 of Decree No. 67).

Regarding this regulation, the Ministry of Home Affairs gave an example. Nguyen Van B. , civil servant (ranked 3, coefficient 3.00, specialist category) requested unpaid leave from June 1, 2024 (base salary is 1,800,000 VND/month).

Mr. B. resigned from April 1, 2025 due to the direct agency restructuring and approval from the competent authority. Mr. B.'s current monthly salary to calculate policies and regimes is calculated based on the salary coefficient of 3.00 for the specialist level from May 2024, the basic salary is calculated based on the basic salary of March 2025 which is 2,340,000 VND/month.

Accordingly, the current monthly salary used to calculate Mr. B's policies and regimes is 7,020,000 VND/month .

Policies and regimes for people retiring early and quitting their jobs

In this document, the Ministry of Home Affairs provides specific instructions on how to calculate policies and regimes for people who retire early or quit their jobs.

For example, Mr. Nguyen Van C. , a civil servant at Department A, born on January 15, 1966, has 22 years of work experience, pays compulsory social insurance, has been ranked at level 8, salary coefficient 4.65, specialist rank from May 1, 2024 and enjoys the following allowances: position allowance coefficient 0.6; public service allowance 25% (current monthly salary is 15,356,250 VND/month).

Because the agency directly arranged the organizational structure (from March 1, 2025), Mr. C. voluntarily applied for early retirement from May 1, 2025 and was approved by the competent authority.

According to Decree No. 135/2020 of the Government, Mr. C.'s retirement date is November 2027, so at the time of early retirement (May 1, 2025), Mr. C. retired 2 years and 6 months earlier than the regulations.

In addition to receiving immediate pension according to the provisions of the law on social insurance without having the pension rate deducted due to early retirement, Mr. C. also receives a total of 3 allowances: 744,788,125 VND .

Including: One-time pension allowance for the number of months of early retirement: 30 x 15,356,250 = 460,687,500 VND; Allowance for the number of years of early retirement: 2.5 x 5 x 15,356,250 = 191,953,125 VND; Allowance based on working time with social insurance payment: 6 x 15,356,250 = 92,137,500 VND.

Another example is Mrs. Nguyen Thi D. , civil servant at the District Party Committee's Organization Board (15 years of working in an area with particularly difficult socio-economic conditions), born on September 2, 1975, has 19 years of working experience with compulsory social insurance, has been ranked at level 7, salary coefficient 4.32, specialist rank since May 1, 2024 and enjoys the following allowances: 30% party and union work allowance, 25% public service allowance (current monthly salary is 15,668,640 VND/month).

Due to the end of the district-level administrative unit's operations, Ms. D. voluntarily applied for early retirement and was considered and approved by the competent authority for early retirement from July 1, 2025 (the date of end of the district-level administrative unit's operations).

According to Decree No. 135/2020 of the Government, Ms. D.'s retirement date is June 2028, so at the time of early retirement (July 1, 2025), Ms. D. retired 2 years and 11 months earlier than the regulations.

In addition to receiving immediate pension according to the provisions of the law on social insurance without having the pension rate deducted due to early retirement, Ms. D. also receives a total of 3 allowances: 877,443,840 VND .

Including: One-time pension allowance for the number of months of early retirement: 35 x 15,668,640 = 548,402,400 VND; Allowance for the number of years of early retirement: 3 x 5 x 15,668,640 = 235,029,600 VND; Allowance based on working time with social insurance payment: 6 x 15,668,640 = 94,011,840 VND.

The Ministry of Interior also cited an example of his case. Nguyen Van M. , a civil servant of a Department under the Ministry, has a total working time with compulsory social insurance in agencies of the Party, State, and socio-political organizations of 15 years, has been ranked at level 5, salary coefficient 3.66, specialist category, and enjoys a public service allowance of 25% (current monthly salary: 10,705,500 VND/month).

Due to the organization arrangement of the agency, Mr. M. is subject to having to quit his job from June 1, 2025 and reserve the time to pay social insurance or receive one-time social insurance according to the provisions of the law on social insurance, in addition to receiving a total subsidy of 786,854,250 VND .

Including: Severance allowance: 60 x 0.8 x 10,705,500 = 513,864,000 VND; Allowance based on working time with social insurance: 15 x 1.5 x 10,705,500 = 240,873,750 VND; Job search allowance: 3 x 10,705,500 = 32,116,500 VND).