The Government has issued Decree No. 350/2026/ND-CP stipulating the regime of professional preferential allowances for medical staff.
This Decree takes effect from September 9, 2026. The professional preferential allowance levels specified in this Decree are implemented from January 1, 2026.
This Decree stipulates the subjects of application, principles of application, calculation of allowances, level of enjoyment, enjoyment time and source of payment of professional preferential allowances for medical staff.
The Decree clearly states: each civil servant and contract worker assigned to many jobs with different levels of professional preferential allowances is only entitled to one highest level of professional preferential allowance.
For medical professionals of the armed forces, in cases where they are also subject to professional preferential allowances according to this Decree and other special allowances of the same nature, they are only entitled to one highest allowance level, unless otherwise provided by law.
Professional preferential allowances are calculated as a percentage (%) of the current salary coefficient plus leadership position allowance, reserve difference coefficient (if any), seniority allowance exceeding the frame (if any) of the beneficiaries.
Professional preferential allowances are paid on the same monthly salary period and are not used to calculate social insurance contributions and benefits.
According to the Decree, medical professionals are people with appropriate professional qualifications assigned by competent authorities to professional and nghiệp vụ positions in the fields of: Disease prevention; medical examination, treatment, rehabilitation; traditional medicine; pharmaceuticals, cosmetics; food safety; medical equipment; medical examination, forensic, forensic psychiatry; population; social protection; prevention and control of social evils.
The level of regularity in performing professional tasks is determined to be at least 50% of normal working hours per month as prescribed in the Labor Code.
The professional preferential allowance regime for medical staff applied in this Decree is for officials and employees participating in health care and protection activities, working in fields under the state management scope of the health sector, including:
1. Civil servants and contract workers working at:
a) Public non-business units operating in the fields of: Disease prevention; medical examination, treatment, rehabilitation; traditional medicine; pharmaceuticals, cosmetics; food safety; medical equipment; medical examination, forensic, forensic psychiatry; population; social protection; prevention and control of social evils.
b) Commune, ward, and special zone health stations.
2. School health workers at public educational institutions.
3. Medical professionals of the armed forces.
