The method of determining time and salary to calculate policies and regimes is stipulated in Article 5 of Decree 178/2024/ND-CP amended by Clause 3, Article 1 of Decree 67/2025/ND-CP:
The current monthly salary is the salary of the month immediately preceding the retirement, including: Salary level according to rank, grade, level of title, title, professional title or salary level according to agreement stated in the labor contract; salary allowances (including: leadership position allowance; seniority allowance beyond the framework; seniority allowance; preferential allowance according to profession;
Professional responsibility allowance; public service allowance; allowance for party work, socio-political organizations; special allowance for armed forces) and salary retention coefficient (if any) according to the provisions of the law on salary
Thus, the current monthly salary is the salary of the month immediately preceding the leave, including:
Salary level according to rank, grade, rank, position, title, professional title or salary level according to agreement stated in labor contract; salary allowances (including: leadership position allowance; seniority allowance beyond the framework; seniority allowance;
Preferential allowances by profession; responsibility allowances by profession; public service allowances; allowances for party and socio-political union work; special allowances for armed forces) and salary retention coefficient (if any) according to the provisions of the law on salary.
