The Ministry of Home Affairs has just issued Circular No. 24/2025/TT-BNV amending and supplementing a number of contents of Circular No. 09/2005/TT-BNV (guidances for implementing the special allowance regime for cadres, civil servants, public employees and armed forces). Circular No. 24/2025/TT-BNV takes effect from January 1, 2026.
The special allowance regime is applied to people working in island areas far from the mainland and border areas with particularly difficult living conditions.
Article 1 of Circular No. 24/2025/TT-BNV amends the subjects of application of the special allowance regime. Accordingly, there are 2 groups entitled to this regime.
First, officers, professional soldiers, non-commissioned officers, soldiers, soldiers, cadres, civil servants, public employees, laborers who have been ranked according to the salary scale prescribed by the State, workers in the payroll of agencies and units under the Vietnam People's Army, People's Police and key organizations.
Secondly, cadres, civil servants, public employees and contract workers (including those who are in probation) who have been ranked according to the salary scale prescribed by the State to work in state agencies, state-owned public service units, associations and non-governmental organizations established by competent authorities.
The allowance level is kept unchanged as stipulated in Section II of Circular No. 09/2005/TT-BNV.
Accordingly, special allowances are calculated at a rate of % compared to the current salary level plus leadership position allowance and seniority allowance exceeding the framework (if any) or military rank allowance currently enjoyed for lower officers and soldiers of the armed forces. The allowance includes 3 levels: 30%, 50% and 100%; applied depending on the working area of the beneficiary of the allowance.
Circular No. 24/2025/TT-BNV also adjusts the list of areas eligible for special allowances to suit the actual situation and new administrative boundaries.
