Decree 07/2026/ND-CP amends Decree 204/2004/ND-CP on the salary regime for cadres, civil servants, public employees and armed forces amended by Decree 76/2009/ND-CP, Decree 14/2012/ND-CP, Decree 17/2013/ND-CP and Decree 117/2016/ND-CP.
Accordingly, regulations on the position allowance coefficient of heads and deputy heads of professional departments under the People's Committee and equivalents:
For head of professional department and equivalent:
Communes, wards, special zones directly under Hanoi City, Ho Chi Minh City: Coefficient is 0.35; communes, wards, special zones directly under provinces and cities remaining: Coefficient is 0.25.
For deputy heads of professional departments under the People's Committee and equivalents:
Communes, wards, special zones directly under Hanoi City, Ho Chi Minh City: Coefficient is 0.20; communes, wards, special zones directly under provinces and cities remaining: Coefficient is 0.15.
The method of calculating allowances is as follows:
Allowance level = Base salary level x Current allowance coefficient
The base salary from July 1, 2026 is 2,530,000 VND/month according to Decree 161/2026/ND-CP (currently 2,340,000 VND/month).
Thus, from July 1, 2026, in communes, wards, and special zones directly under Hanoi City and Ho Chi Minh City: Heads of professional departments under the commune-level People's Committee have a leadership position allowance of 885,500 VND/month; Deputy Heads of professional departments under the commune-level People's Committee have a leadership position allowance of 506,000 VND/month.
In communes, wards, and special zones directly under provinces and cities, the remaining: Heads of professional departments under commune-level People's Committees have a leadership position allowance of 632,500 VND/month; Deputy Heads of professional departments under commune-level People's Committees have a leadership position allowance of 379,500 VND/month.
