According to Decree 350/2026/ND-CP, medical staff are entitled to 6 levels of professional preferential allowances, from 30% to 80%, depending on the nature of work, specific level and work area.
Highest allowance level 80%
Applied to officials who regularly and directly perform medical professional duties that are particularly heavy and dangerous.
Including tasks such as examination, treatment, testing and care for mental patients; doing forensic and forensic psychiatric work; emergency resuscitation, including emergency, intensive care, detoxification; pathology.
The 80% level is also applied to medical professionals at commune-level health stations and preventive health facilities in border areas, islands, communes in region II and region III belonging to ethnic minority and mountainous areas.
70% allowance
For those who directly perform some specific tasks such as caring for and treating people with particularly severe disabilities; people with leprosy, tuberculosis, group A infectious diseases, HIV/AIDS and newborns.
People who perform the task of preserving and keeping corpses; working in biosafety laboratories level III, level IV; examining, testing and treating opioid addiction are also in the group entitled to this allowance level.
In addition, professional officials at commune-level health stations, preventive health facilities in the remaining areas and some preventive health units are also subject to a 70% allowance level according to regulations.
Subsidy levels 60%, 50% and 40%
The 60% level applies to people performing tasks under the professional group specified in Clause 3, Article 4 of Decree 350/2026/ND-CP. Some typical fields include infectious disease prevention and control; radiation therapy, chemotherapy; nuclear medicine and corresponding medical professional tasks.
The 50% level is for people performing tasks belonging to the group specified in Clause 4, Article 4, including diagnostic imaging, infection control, clinical pharmacy and corresponding professional tasks.
Meanwhile, the 40% level applies to people performing tasks belonging to the group specified in Clause 5, Article 4. This group includes medical examination and treatment; rehabilitation; traditional medicine; food safety; medical equipment and related tasks.
30% allowance
Applied to public employees working in communication, health education and population; school health staff at public educational institutions.
Civil servants who do not directly work in medical expertise at public non-business units under the health sector are also in the group entitled to this allowance level.
How are allowances calculated?
According to Decree 350/2026/ND-CP, professional preferential allowances are calculated as a percentage of the current salary coefficient, plus leadership position allowance, reserve difference coefficient (if any) and seniority allowance exceeding the frame (if any) of the beneficiary.
This allowance is paid on the same monthly salary period and is not used to calculate contributions and enjoy social insurance benefits.
A noteworthy point is that if an official or contract worker is assigned to many jobs with different levels of professional preferential allowances, they will only be entitled to the highest level.
For medical professionals of the armed forces, if they are simultaneously entitled to professional preferential allowances according to Decree 350 and another type of special allowance of the same nature, they are only entitled to the highest allowance level, unless otherwise provided by law.
The professional preferential allowance levels specified in Decree 350/2026/ND-CP are implemented from January 1, 2026.
