Decree 07/2026/ND-CP amends and supplements a number of articles of Decree 204/2004/ND-CP on salary regimes for cadres, civil servants, public employees and armed forces, amended and supplemented by Decree 76/2009/ND-CP, Decree 14/2012/ND-CP, Decree 17/2013/ND-CP and Decree 117/2016/ND-CP, effective from January 10, 2026.
Accordingly, supplementing the allowance coefficient for Heads of Professional Departments at the commune level as follows:
Head of professional department of communes, wards, special zones directly under Hanoi city, Ho Chi Minh City: The allowance coefficient is 0.35.
Head of professional department of communes, wards, special zones directly under provinces and cities remaining: The allowance coefficient is 0.25.
According to Clause 2, Article 3 of Decree 73/2024/ND-CP, the current base salary is 2,340,000 VND/month.
Thus, the leadership position allowance level of the Head of the professional department at the commune level from January 1, 2026 is calculated as follows:
Specialized departments of communes, wards, special zones directly under Hanoi city, Ho Chi Minh City: 2,340,000 VND x 0.35 = 819,000 VND/month.
Head of professional department of communes, wards, special zones directly under provinces and cities remaining: 2,340,000 VND x 0.25 = 585,000 VND/month.