According to Clause 1, Article 2 of Circular No. 90/2025/TT-BQP, employees participating in compulsory social insurance in the Ministry of National Defense, including: 1) Officers, professional soldiers of the People's Army; people working in secret service receiving salaries as for soldiers; 2) Sub-officers, soldiers of the People's Army; military students, secretaries studying are entitled to living expenses; 3) Employees in the above two cases who, during their time studying, practicing, working, researching, or going to nursing abroad but still receive salary or military rank allowance or living expenses in the country, are entitled to pay and enjoy social insurance regimes prescribed in this Circular.
Employees specified in Clause 1, Article 2 of this Circular, upon retirement, with a period of compulsory social insurance payment of 15 years or more, are entitled to receive pension according to the provisions of Clause 2, Article 64 of the Law on Social Insurance, Clause 1, Article 12 of Decree No. 157/2025/ND-CP.
a) The retirement age of employees as prescribed in Point a, Clause 1, Article 12 of Decree No. 157/2025/ND-CP shall comply with the roadmap prescribed in Appendix I issued with this Circular;
b) The retirement age of employees specified in Point b, Clause 1, Article 12 of Decree No. 157/2025/ND-CP shall comply with the roadmap specified in Appendix II issued with this Circular.
The working time in a labor-intensive, toxic, dangerous or especially labor-intensive, toxic, dangerous job or job in an area with particularly difficult socio-economic conditions, including working time in a place with a regional allowance coefficient of 0.7 or higher before January 1, 2021 as a basis for considering pension conditions (if there is a period of interruption, it will be accumulated) is determined as follows:
During the time of working in a labor-intensive, toxic, dangerous or especially arduous, toxic, dangerous job or working time in an area with particularly difficult socio-economic conditions, including working time in a place with a regional allowance coefficient of 0.7 or higher before January 1, 2021, where the employee has to quit his/her job to receive treatment, recover labor due to a work accident or occupational disease and the time off work to enjoy maternity benefits is counted as working time or work-tensive, toxic, dangerous or especially arduous, toxic, dangerous or working time in an area with a regional allowance coefficient of 0.7 or higher before January 1, 2021.
The period of time that employees are assigned to work, study, or cooperate in labor without working in a heavy, toxic, dangerous or especially heavy, toxic, dangerous job or job according to the list issued by competent authorities or working in areas with particularly difficult socio-economic conditions, including working time in areas with regional allowance coefficient of 0.7 or higher before January 1, 2021 and the mandatory social insurance payment period of less than 6 months to qualify for pension, shall not be counted as working time in a heavy, toxic, dangerous or especially heavy, toxic, dangerous or working in areas with particularly difficult socio-economic conditions, including working time in areas with regional allowance coefficient of 0.7 or higher before January 1, 2021.
In case the employee meets the pension age requirements as prescribed in Clause 1 of this Article but the compulsory social insurance payment period is still less than a maximum of 06 months to be eligible for pension, the employee shall continue to pay one more time for the remaining months with the monthly payment level equal to the total contribution of the employee and the employer before the employee retires to the pension fund and dies as prescribed in Clause 7, Article 33 of the Law on Social Insurance.
The military rank is the basis for determining the highest age limit for military service to be eligible for pension according to the provisions of Point b, Clause 2, Article 12 of Decree No. 157/2025/ND-CP for employees subject to the provisions of Point a, Clause 1, Article 2 of this Circular, which is the military rank at the time of retirement (rest before retirement) stated in the retirement decision of the competent authority.
The Circular takes effect from October 2, 2025.
