How to calculate salary and allowance levels expected to be implemented from July 1. 2026 according to the new base salary

Cẩm Hà |

The Ministry of Home Affairs is drafting a Circular guiding the implementation of the 2026 base salary level, which includes the method of calculating salaries, allowances and operating fees.

On April 29, according to information from the Ministry of Home Affairs, this agency is seeking opinions on the draft Circular guiding the implementation of the base salary level for subjects receiving salaries and allowances in agencies, organizations, and public non-business units of the Party, State, Vietnam Fatherland Front, socio-political organizations and associations.

In which, the Ministry of Home Affairs has instructions on how to calculate salaries and allowances for officials, civil servants, public employees (CBCCVC), and employees expected to be implemented from July 1, 2026.

1. For CBCCVC and employees specified in Clauses 1, 2, 3, 4, 8 and 9 of Article 1 of this Circular:

Based on the current salary and allowance coefficient specified in the documents of the Party and State's competent agencies on the salary regime for CBCCVC and armed forces, the basic salary level specified in the Government's decree (expected to be promulgated in 2026) stipulates the new basic salary level and bonus regime for CBCCVC and armed forces to calculate the salary level, allowance level and the amount of reserve difference coefficient (if any).

Salary calculation formula: Salary level implemented from July 1, 2026 = Base salary of 2.53 million VND/month multiplied (x) by the current salary coefficient.

Formula for calculating allowance levels:

For allowances calculated according to the base salary level: The allowance level implemented from July 1, 2026 = Base salary level 2.53 million VND/month multiplied (x) by the current allowance coefficient.

For allowances calculated as % of the current salary level plus leadership position allowance and seniority allowance exceeding the frame (if any): The allowance level implemented from July 1, 2026 = The salary level implemented from July 1, 2026 + the leadership position allowance level implemented from July 1, 2026 (if any) + the seniority allowance exceeding the frame implemented from July 1, 2026 (if any) multiplied by (x) the percentage of allowance enjoyed according to regulations.

- For allowances specified in specific amounts, they are kept unchanged according to current regulations.

Formula for calculating the amount of the reserve difference coefficient (if any):

The amount of the reserve difference coefficient implemented from July 1, 2026 = Base salary of 2.53 million VND/month multiplied by (x) the current reserve difference coefficient (if any).

2. For People's Council delegates at all levels specified in Clause 6, Article 1 of this Circular:

Based on the operating fee coefficient for People's Council delegates at all levels according to the provisions of current law to calculate the operating fee level according to the following formula: The operating fee level is implemented from July 1, 2026 = Base salary level 2.53 million VND/month multiplied (x) the operating fee coefficient according to regulations.

3. For non-specialized personnel in villages and residential groups specified in Clause 5, Article 1 of this Circular:

The allowance fund contracted by the state budget for each village and residential group specified in Decree No. 33/2023/ND-CP dated June 10, 2023 of the Government is calculated according to the base salary of 2.53 million VND/month.

The specific regulation of allowance levels for these subjects is implemented according to the provisions of Decree No. 33/2023/ND-CP.

Cẩm Hà
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