In the context of implementing organizational restructuring and staff streamlining according to new policies, the rights of tax officials who retire early are of special concern.
Based on Circular No. 01/2025/TT-BNV and Decree No. 178/2024/ND-CP, a Level 3 Tax Specialist (salary coefficient 3.00), with 25 years of service, if retiring 2 years before the age, will receive the following specific allowance:
Current salary
According to regulations, current salary is calculated by the formula:
Current salary = Basic salary x Current salary coefficient
With the basic salary in 2025 being 2,340,000 VND/month and the salary coefficient of level 3 being 3.00, the current salary of this Specialist is:
2,340,000 x 3.00 = 7,020,000 VND/month.
Early retirement benefits
Specialists who retire 2 years before the age of retirement will receive a one-time benefit, including:
Early retirement benefit for each year: Each year of early retirement is subsidized equal to 3 months of current salary.
2 years x 3 months = 6 months salary.
6 x 7,020,000 = 42,120,000 VND.
Allowance based on length of service:
First 20 years of work: Each year, you will receive a subsidy equal to 5 months of current salary.
5 x 7,020,000 = 35,100,000 VND.
From the 21st year onwards: Each year, an additional subsidy of 1/2 month of current salary will be provided.
5 years x 0.5 months = 2.5 months salary.
2.5 x 7,020,000 = 17,550,000 VND.
Total subsidy
Total early retirement benefits for Level 3 Tax Specialist are:
Early retirement allowance per year: 42,120,000 VND.
Allowance based on working time: 35,100,000 + 17,550,000 = 52,650,000 VND.
Total: 42,120,000 + 52,650,000 = 94,770,000 VND.
The implementation of early retirement policies not only ensures the rights of tax officials but also helps achieve the goal of streamlining the state administrative apparatus. This policy not only supports the staff to stabilize their lives early, but also creates conditions for rejuvenating the staff and improving work efficiency.
Thus, a level 3 tax specialist with 25 years of work experience, retiring 2 years before the age, will receive a total subsidy of 94,770,000 VND.
This is a practical and highly humane policy, suitable for the process of staff arrangement and streamlining, and at the same time demonstrates a commitment to ensuring optimal benefits for cadres and civil servants during the transition period.
Note: The above allowance levels may change according to future salary policies and legal regulations. To update the latest information, employees should directly refer to current legal documents.
