Regarding this issue, the Ministry of Home Affairs issued Official Dispatch 1814/BNV-TCBC guiding the implementation of Decree No. 178/2024/ND-CP and Decree No. 67/2025/ND-CP of the Government.

In particular, regarding the current monthly salary to calculate the allowance, Clause 6, Article 5 of Decree No. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP) and Point a, Clause 2, Article 3 of Circular No. 01/2025/TT-BNV dated January 17, 2025 (amended and supplemented in Clause 3, Article 1 of Circular No. 02/2025/TT-BNV dated April 4, 2025) clearly stipulate the current salary and allowances to calculate the current monthly salary to calculate the policies and regimes prescribed in Decree No. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP). Accordingly:

Other allowances (job 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.

Pursuant to Article 11 of Decree No. 178/2024/ND-CP and Clause 6, Article 5 of Decree No. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP), the reserved leadership position allowance is included in the current monthly salary.

Example 1: 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 based on policies and regimes is calculated based on the following allowances: leadership position allowance of 0.4; public service allowance of 25% is 17,023,500 VND/month (party committee responsibility allowance of 0.4, regional allowance of 0.2 are not included in the current monthly salary).

In cases of unpaid leave or sick leave, the current monthly salary is the salary of the month immediately preceding the month of 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. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP).

Example 2: Mr. 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 the apparatus and was approved by 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 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, Mr. B's current monthly salary used to calculate policies and benefits is 7,020,000 VND/month.

Thus, according to the new guidance of the Ministry of Home Affairs, allowances for job responsibility, toxicity, danger, area, attraction, responsibility of the Party Committee, chief accountant... are not included in the current monthly salary to calculate the early retirement regime. Reserved leadership position allowances are included. The current monthly salary when taking unpaid leave or sick leave is the month immediately preceding the leave. The basic salary is calculated based on the salary immediately preceding the leave.