The Ministry of Defense has issued Circular No. 25/2025/TT-BQP guiding the implementation of a number of articles of Decree No. 21/2009/ND-CP of February 23, 2009 of the Government detailing and guiding the implementation of a number of articles of the Law on People's Army Officers (People's Army) on the regime and policies for officers who stop serving in the army; Officers in the five sacrifices and died; The officer in the army moved to professional military personnel or defense officials, amended and supplemented a number of articles in Decree No. 52/2025/ND-CP of 1.3.2025 of the Government.
Article 4 of the Circular states the regime and policies for retired officers.
Accordingly, the one-time subsidy regime for officers who retire before the highest age according to military rank as prescribed in Point b, Clause 2, Article 2 of Decree No. 21/2009/ND-CP and Point a, Clause 1, Article 1 of Decree No. 52/2025/ND-CP; in which, the age for determining officers who retire before the highest age according to military rank is as follows:
The age to determine the retired officer before the highest age of the rank of rank, entitled to the one -time allowance must be the highest before the highest age prescribed in Clause 1, Article 13 of the Law on the People's Army of Vietnam, amended and supplemented in Clause 2, Article 1 of the Law amending and supplementing a number of articles of the Law on People's Army of Vietnam People's Army No. 52/2024/QH15 at least 1 year (12 months), calculated from the month of the month of birth to the monthly pension month.
In case the officer is decided by the competent authority to retire early, wish to retire immediately (not retire preparately) or prepare for retirement before the prescribed time to have more than 12 months of retirement before the age limit in Point a, Clause 1 of this Article, he/she will receive a one-time subsidy due to early retirement.
When the competent authority decides to enjoy a one -time allowance due to the retirement of the age before the age, it is not allowed to enjoy the difference between the last month's salary before enjoying the pension with the first month of pension for the number of months without retirement.
In case the date and month of birth cannot be determined in the records of officers but only the year of birth can be determined, the date of birth of the officers will be used as the basis for calculating the retirement age.
The military rank to determine the highest age limit is the military rank of an officer stated in the retirement decision (retirement preparation) of the competent authority.
The method of calculating the one-time subsidy regime prescribed in Point b, Clause 2, Article 2 of Decree No. 21/2009/ND-CP is as follows:
Allowance for the number of years of early retirement is calculated according to the formula:

Allowances for the number of years of work are calculated according to the formula:

Article 4 of the Circular also states that the one-time pension regime due to early retirement according to military rank is not implemented if one of the following cases is occurring:
Not subject to the provisions of Point a, Clause 2, Article 2 of Decree No. 21/2009/ND-CP, amended and supplemented at Point a, Clause 1, Article 1 of Decree No. 52/2025/ND-CP.
Officers are still eligible to serve in the army and the Army needs to arrange for use but apply for early retirement due to personal needs.
Officers are disciplined by being demoted, dismissed, and stripped of military rank.
Officers who study, work, or take leave abroad for a period of 30 days or more are not permitted by competent authorities.