According to Article 2 of Decree 178/2024/ND-CP, the subjects applying the early retirement regime when restructuring the apparatus:
1. Cadres, civil servants, public employees, and people working under labor contracts in agencies, organizations, units and armed forces due to the reorganization of the apparatus and administrative units at all levels (hereinafter referred to as the reorganization of the apparatus) as prescribed in Article 1 of this Decree, including:
Cadres, civil servants, public employees in leadership, management and civil servants, public employees; Cadres and public employees at the commune level;
People working under labor contracts according to the provisions of labor law before January 15, 2019 and people working under labor contracts are subject to the same policy as civil servants (hereinafter referred to as employees);
Officers, professional soldiers, workers and defense officials of the Vietnam People's Army;
Officers, non-commissioned officers receiving salaries, police workers and contract workers receiving salaries from the state budget under the People's Public Security; People working in key organizations.
2. Cadres who are not eligible for re-election or reappointment to hold positions and titles according to their terms in agencies of the Communist Party of Vietnam, the State, socio-political organizations and cadres who resign at will shall comply with the provisions of other Decrees of the Government.
Thus, non-professional cadres at the commune level are not eligible for the policy under Decree 178/2024/ND-CP.