How to calculate salaries and allowances for cadres, civil servants and public employees in 2025

Bảo Hân |

Currently, the way to calculate salaries and allowances for cadres, civil servants and public employees is implemented according to Circular 07/2024/TT-BNV.

Article 3 of Circular 07/2024/TT-BNV guides how to calculate salary, allowances and fee activities for cadres, civil servants and public employees as follows:

1. For cadres, civil servants, public employees and workers specified in Clauses 1, 2, 3, 4, 5, 8 and 9, Article 1 of Circular 07/2024/TT-BNV:

Based on the current salary and allowance coefficient prescribed in documents of competent authorities of the Party and State on the salary regime for cadres, civil servants, public employees and armed forces, the basic salary level prescribed in Decree 73/2024/ND-CP to calculate the salary, allowance and bonus level of the reserve difference coefficient (if any) as follows:

- Salary calculation formula: Salary = (Basis salary 2,340,000 VND/month) x (Current salary coefficient).

- Formula for calculating allowances:

+ For allowances calculated according to the basic salary level:

Allowance level = (Based salary of VND 2,340,000/month) x (Current allowance coefficient)

+ For allowances calculated as a percentage of current salary plus leadership position allowances and seniority allowances exceeding the framework (if any):

Allowance level = Salary level + Leadership allowance level + Seniority allowance level exceeding the framework (if any) x ( Percent of allowances received according to regulations)

+ For allowances prescribed at specific amounts, they shall remain unchanged according to current regulations.

- Formula for calculating the monetary difference of the reserve coefficient (if any):

The amount of money of the reserve difference coefficient = (Based salary of VND 2,340,000/month) x (Current reserve difference coefficient (if any))

2. For People's Council delegates at all levels specified in Clause 6, Article 1 of Circular 07/2024/TT-BNV:

Based on the fee activity coefficient for People's Council delegates at all levels according to the provisions of current law to calculate the fee activity level according to the following formula:

Fee level = (Based salary of VND 2,340,000/month) x (Fee level according to regulations)

3. For non-professional workers at the commune level, in villages and residential groups specified in Clause 5, Article 1 of Circular 07/2024/TT-BNV, the allowance fund allocated by the state budget for each commune level, each village and residential group specified in Clause 1 and Clause 2, Article 34 of Decree 33/2023/ND-CP is calculated according to the basic salary of VND 2,340,000/month. The specific regulation of allowances for these subjects is implemented according to the provisions of Clause 1 and Clause 2, Article 34 of Decree 33/2023/ND-CP.

4. For those working in key organizations specified in Clause 7, Article 1 of Circular 07/2024/TT-BNV:

- People working in key organizations under the management of the Ministry of National Defense and the Ministry of Public Security shall follow the instructions of the Minister of National Defense and the Minister of Public Security;

- People working in key organizations in Party, State agencies, and socio-political organizations (not under the management of the Ministry of National Defense and the Ministry of Public Security), shall calculate the salary, allowances, and money of the reserve difference coefficient (if any) according to the calculation method prescribed in Clause (1)

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