Compared to Article 7 of Decree 178/2024/ND-CP, the policy for people retiring early due to organizational arrangement in Decree 67 amending Decree 178 adds the following cases:
In case of having paid compulsory social insurance for 15 years or more and being eligible for pension according to the provisions of the law on social insurance at the time of early retirement, they will be subsidized 04 months of current salary for the first 15 years of work; from the 16th year onwards, for each year of work with compulsory social insurance payment, they will be subsidized 0.5 months of current salary.
The method of calculating early retirement according to Decree 67 amending Decree 178 is as follows:
First, policies for people retiring early due to organizational restructuring:
(1) In case of those who are 2 years to 5 years old until the retirement age specified in Point a and Point c, Clause 2, Article 7 of Decree 178/2024/ND-CP, amended and supplemented by Clause 6, Article 1 of Decree 67/2025/ND-CP, they are entitled to the following 3 allowances:
(i) One-time pension for the number of months of early retirement:
For those who retire within the first 12 months:
One-time pension allowance = Current monthly salary x 1.0 x Number of months of early retirement.
For those who retire from the 13th month onwards:
One-time pension allowance = Current monthly salary x 0.5 x Number of months of early retirement.
(ii) Allowance for the number of years of early retirement: For each year of early retirement (full 12 months), they are entitled to 05 months of current salary.
Subsidy level for the number of years of early retirement = Current monthly salary x 5 x Number of years of early retirement.
(iii) Allowance according to working period with compulsory social insurance payment:
For the first 20 years of work with compulsory social insurance contributions, a subsidy of 5 months of current salary will be granted; for the remaining years (from the 21st year onwards), each year will be granted a subsidy of 0.5 months of current salary.
The allowance level is calculated based on the working period with compulsory social insurance = Current monthly salary x 5 (for the first 20 years of work with compulsory social insurance) + 0.5 x Number of years of work with remaining compulsory social insurance contributions from the 21st year onwards.
(2) In case of those who are over 5 years old but have reached the retirement age of 10 years as prescribed in Point b, Clause 2, Article 7 of Decree 178/2024/ND-CP, amended and supplemented by Clause 6, Article 1 of Decree 67/2025/ND-CP, they are entitled to the following 03 subsidies:
(i) One-time pension for the number of months of early retirement:
For those who retire within the first 12 months:
One-time pension allowance = Current monthly salary x 0.9 x 60 months.
For those who retire from the 13th month onwards:
One-time pension allowance = Current monthly salary x 0.45 x 60 months.
(ii) Allowance for the number of years of early retirement:
For each year of early retirement (12-month) they are entitled to 04 months of current salary.
Subsidy level for the number of years of early retirement = Current monthly salary x 4 x Number of years of early retirement.
(iii) Allowance according to working period with compulsory social insurance payment:
For the first 20 years of work with compulsory social insurance contributions, a subsidy of 5 months of current salary will be granted; for the remaining years (from the 21st year onwards), each year will be granted a subsidy of 0.5 months of current salary.
The allowance level is calculated based on the working period with compulsory social insurance = Current monthly salary x 5 (for the first 20 years of work with compulsory social insurance) + 0.5 x Number of years of work with remaining compulsory social insurance contributions from the 21st year onwards...
Second, policies for people retiring early due to staff streamlining, restructuring and improving the quality of the team of cadres, civil servants and public employees:
- For those who retire within 12 months from March 15, 2025, they are entitled to:
One-time pension allowance = Current salary month x number of months of early retirement
- For those who retire from the 13th month onwards from the 15th of March 2025, they are entitled to:
One-time pension allowance = Month of current salary x number of months of early retirement x 0.5...
