According to Consolidated Document No. 02/VBHN-BNV in 2026 of the Ministry of Home Affairs, the scope and subjects of special allowances are clearly stated:
People working in island areas far from the mainland and border areas with particularly difficult living conditions specified in the appendix attached to this Circular are entitled to special allowances, including:
1. Officers, professional soldiers, non-commissioned officers, soldiers, soldiers, cadres, civil servants, public employees, laborers who have been ranked according to the salary scale prescribed by the State, workers in the payroll of agencies and units under the Vietnam People's Army, People's Police and cipher organizations.
2. Officials, civil servants, public employees and contract workers (including those in probation) who have been ranked according to the salary scale prescribed by the state working in state agencies, state non-business units, associations and non-governmental organizations established by competent authorities".
Regarding the allowance level, the document clearly states:
a) Special allowances are calculated as a percentage (%) of the current salary level plus leadership position allowance and seniority allowance beyond the frame (if any) or military rank allowance currently enjoyed for non-commissioned officers and soldiers of the armed forces.
b) Allowances include 3 levels: 30%; 50% and 100%.
How to calculate special allowance payment:
Special allowances are calculated and paid according to the workplace corresponding to the monthly salary or military rank allowance and are not used to calculate social insurance contributions and benefits.
Special allowances are only paid for months of actual work in the area, when leaving the area for one month or more or coming to work for less than a month, they are not entitled to.
Source of funding for special allowance payment:
Subjects belonging to agencies and units are fully guaranteed by the state budget, special allowances are paid by the state budget according to the current budget decentralization in the annual budget estimate assigned to agencies and units.
Subjects belonging to agencies implementing contracted staff and administrative management funds and subjects belonging to non-business units implementing financial autonomy, special allowances paid by agencies and units from contracted funds and financial resources assigned to autonomy.
