Answering readers of Lao Dong Newspaper, Lawyer Diep Nang Binh - Head of Tinh Thong Luat Law Office (Ho Chi Minh City Bar Association) said that in addition to monthly pensions, people who retire early, including teachers who retire after arranging schools according to the policy in Decree 178/2024/ND-CP, amended and supplemented by Decree 67/2025/ND-CP, may receive one or more allowances depending on each specific case.
Basically, allowances are determined based on current salary, early retirement time and working time with compulsory social insurance (BHXH).
First of all, the allowance for early retirement. If the early retirement period is from 2 years to 5 years, the allowance level is 5 months of current salary for each year of early retirement.
In case the pre-retirement period is over 5 years to 10 years, the allowance level is 4 months of current salary for each year of pre-retirement.
In addition, people retiring early can also receive allowances according to their working time with compulsory social insurance contributions.
In case of having 15 years or more of compulsory social insurance work and being eligible for pension according to the provisions of the law on social insurance at the time of early retirement, they are entitled to a 4-month current salary allowance for the first 15 years of work. From the 16th year onwards, for each year of compulsory social insurance work, they are entitled to a 0.5-month current salary allowance.
For cases of being entitled to a 5-month current salary allowance for the first 20 years of working with compulsory social insurance contributions, from the 21st year onwards, for each year of working with compulsory social insurance contributions, they are entitled to a 0.5-month current salary allowance.
In addition to the above amounts, in some specific cases, people retiring early are also entitled to a one-time pension allowance for early retirement time.
According to the lawyer, this allowance does not apply uniformly to all people retiring early, but depends on the group of subjects and the retirement time specified in Decree 178/2024/ND-CP and Decree 67/2025/ND-CP.
For cases subject to application, the allowance level is determined based on the number of months of early retirement and current salary. The retirement period in the first 12 months from March 15, 2025 is calculated at the level of 1 month of current salary for each month of early retirement; the retirement period from the 13th month onwards is calculated at 50% of this level.
Thus, the total allowances when retiring early depend not only on the number of years employees retire early but also on the number of years of work with social insurance contributions, the group of subjects applied and the time of retirement according to Article 7 of Decree 178/2024/ND-CP and Appendix I, Appendix II issued together with Decree 135/2020/ND-CP.
Therefore, not all cases of early retirement are automatically entitled to all the above-mentioned allowances. To accurately determine benefits, it is necessary to simultaneously compare the conditions of each group of subjects, working time, early retirement time and current salary level at the time of retirement.
