Employees participating in compulsory social insurance in the Ministry of National Defense, including: Officers, professional soldiers of the People's Army; people working in secret service who receive salaries as for soldiers; non-commissioned officers, soldiers of the People's Army; military students, secret service students studying are entitled to living expenses.
Article 16, Circular No. 90/2025/TT-BQP stipulates the one-time pension upon retirement for soldiers and people working in secret services who receive salaries as for soldiers as follows:
Employees specified in Clause 1, Article 2 of this Circular, who are eligible for pension according to the provisions of Article 12 of Decree No. 157/2025/ND-CP and have a higher social insurance payment period than the provisions of Clause 1, Article 68 of the Law on Social Insurance, Clause 1, Article 14 of Decree No. 157/2025/ND-CP, when they retire, will receive a one-time allowance equal to 0.5 times the average salary used as the basis for social insurance payment for each year of social insurance payment of more than 35 years for men or 30 years higher for women, up to the time of retirement eligibility according to the provisions of law.
In case the employee specified in Clause 1, Article 2 of this Circular is eligible for pension according to the provisions of Article 12 of Decree No. 157/2025/ND-CP and continues to pay social insurance, he/she will receive a one-time allowance upon retirement equal to 2 times the average salary used as the basis for social insurance payment for each year of contributions of more than 35 years for men or more than 30 years for women, calculated from after the time of retirement eligibility according to the provisions of law to the time of retirement.
For example, 32: Lieutenant Colonel Ha Van Tuan, a professional soldier, born on July 1, 1971, joined Social Insurance in August 1989 . In July 2025, comrade Tuan will be 54 years old, have paid social insurance for 37 years (including 16 years of service in the army), and will be eligible for retirement according to the provisions of Point b, Clause 2, Article 12 of Decree No. 157/2025/ND-CP (the highest age limit for active service in the army for the rank of Lieutenant Colonel of professional soldiers) and will be decided by competent authorities to retire (preparative retirement) from August 1, 2025; receive pension from August 1, 2026 (total social insurance payment period is 37 years). Comrade Tuan has paid social insurance for more years than the corresponding number of years with a pension rate of 75% (35 years) of 2 years, so in addition to the monthly pension, he is also entitled to a one-time pension upon retirement as follows:
One-time allowance for social insurance payment period higher than 35 years up to the time of retirement eligibility (July 2025 at the age of 54) is 1 year x 0.5 times = 0.5 times the average salary used as the basis for social insurance payment;
One-time allowance for social insurance payment period higher than 35 years, calculated from after the time of retirement eligibility (July 2025) to retirement (July 2026), receiving pension from August 1, 2026, that is, 01 year x 2 times = 2 times the average salary used as the basis for social insurance payment;
The total one-time pension upon retirement of comrade Tuan is 2.5 times the average salary used as the basis for social insurance contributions.
For example: 33: Suppose Colonel Hoang Van Bay has 37 years and 2 months of social insurance contributions (including 30 years of military service) and is eligible for retirement according to the provisions of Point a, Clause 2, Article 12 of Decree No. 157/2025/ND-CP and is issued by competent authorities to resolve retirement (retirement leave) from March 1, 2025; receive pension from April 1, 2026.
Comrade Bay has a higher period of social insurance contributions than the corresponding number of years corresponding to the pension rate of 75% (35 years) of 2 years and 2 months (calculated as 2.5 years), so in addition to the monthly pension, he is also entitled to a one-time pension upon retirement: 2.5 years x 2 times = 5 times the average salary used as the basis for social insurance contributions.
