According to Youme Law Firm, the latest method of calculating the accommodation allowance for civil servants and public employees is based on Article 6 of Circular 40/2017/TT-BTC amended by Clause 3, Article 1 of Circular 12/2025/TT-BTC (effective from May 4, 2025).
The accommodation allowance is an additional support amount for people working outside of their salary paid by the agency or unit sending the person to work. The time to base on determining the accommodation allowance is calculated from the date of starting a business trip until the end of the business trip to return to the agency or unit.
The allowance for accommodation is divided into 2 stages, specifically as follows:
*Staff allowance level before May 4, 2025 ( Still applicable)
According to Article 40/2017/TT-BTC, there are regulations on the level of accommodation allowance to be paid to people on business trip: 200,000 VND/day.
In case of working trips during the day (going and returning during the day), the head of the agency or unit decides on the accommodation allowance according to the following criteria: Based on the actual number of working hours per day, the time to work outside of working hours (including travel time on the road), and the distance to work.
For civil servants, public employees and workers on land sent to work at sea or on islands, they will receive an accommodation allowance of VND 250,000/person/day actually traveling to sea or islands.
*Stage of accommodation allowance from 4.5.2025
Pursuant to Clause 3, Article 1 of Circular 12/2025/TT-BTC, there are regulations on accommodation allowances to pay people on business trips 300,000 VND/day.
In case of day trips (back and forth during the day), the head of the agency or unit shall decide on the accommodation allowance according to the following criteria: Number of actual working hours per day (including travel time on the road), business travel distance and must be specified in the internal spending regulations of the agency or unit.
For civil servants, public employees and workers on land sent to work at sea and on islands, they will receive an accommodation allowance of VND 400,000/person/day actually traveling to sea and islands.
Note: This calculation also applies to working days at sea, islands, days traveling and returning at sea, islands.
