How to determine salary to calculate allowances for staff streamlining

ANH HUY |

The current salary to be calculated for the subsidy is the salary of the month immediately preceding the staff streamlining, including the salary according to the rank, position, and title.

The Government has issued Decree No. 154/2025/ND-CP on staff streamlining. This Decree replaces Decree No. 29/2023/ND-CP dated June 3, 2023.

According to the decree, the current salary to be calculated for the allowance is the salary of the month immediately preceding the staff streamlining period, including:

Salary according to rank, position, title, professional title or salary according to the agreed upon labor contract or salary of the company manager.

Salary allowances (including: leadership position allowances, seniority allowances beyond the framework, seniority allowances) and salary retention difference coefficient (if any) according to the provisions of the law on salary.

In particular, for cases of unpaid leave or sick leave according to the provisions of the law on social insurance, the current monthly salary is the salary of the month immediately preceding the month before leaving work without salary or sick leave, but the basic salary is calculated according to the basic salary of the month immediately preceding the staff reduction.

Regarding the current monthly allowance for part-time workers at the commune level, in villages and residential groups, it is the allowance of the month immediately preceding the retirement period allocated by the central budget for the allowance fund.

In case a non-professional worker at the commune level, in a village or residential group concurrently performs the duties of another non-professional worker at the commune level, in a village or residential group, the current monthly allowance to be calculated as the monthly allowance of the current position and not the monthly allowance of the concurrent position.

The time used as the basis for calculating the age of eligibility for the regime and policy for early retirement is the 01st of the month following the month of birth of the subject; in case the subject's file does not determine the date and month of birth in the year, the January 1st of the subject's year of birth will be taken.

Decree No. 154/2025/ND-CP takes effect from June 16, 2025.

ANH HUY
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