Basic salary in the public sector
Decree 73/2024/ND-CP has raised the basic salary to 2.34 million VND/month and is applied until a new decree is issued. In the 2026 budget estimate, the National Assembly will allocate more than 57,000 billion VND for salary reform and assign the Government to proactively adjust if conditions permit.
Thus, from January 1, 2026, cadres, civil servants, public employees, armed forces and groups receiving social insurance benefits, preferential treatment for meritorious people... will still receive salaries and allowances calculated at over 2.34 million VND/month.
At the working session on November 11, according to Deputy Prime Minister Pham Thi Thanh Tra, the total number of decrees to be issued from now until the end of the year could reach 33 decrees, including 2 decrees on adjusting the basic salary level and 1 decree on non-governmental organizations. Due to the large amount of documents, the working groups need to run in parallel, ensuring progress and quality.
The Deputy Prime Minister assigned the Government Office to coordinate with the Ministry of Home Affairs to develop a specific schedule, ensuring that the dossier will be completed in November and submitted to the Government by December 10 at the latest.
In case there are different opinions, the host unit must synthesize and report to handle them promptly, ensuring both progress and quality of the decree.
Increasing regional minimum wage
The Government issued Decree 293/2025/ND-CP stipulating the regional minimum wage applicable from January 1, 2026. Compared to the current, the salary of each region has increased by 250,000 - 350,000 VND/month. At the same time, for the first time, the minimum hourly wage will be determined as a basis for payment for part-time workers and for calculating overtime wages.
This regulation has a direct impact on businesses, requiring units to review salary scales, adjust labor contracts and update insurance deductions right in the January 2026 salary period.
"Reference level" - a new axis of social insurance contributions and benefits
From July 1, when the Social Insurance Law 2024 takes effect, the "reference level" will become a new axis to replace the "basic salary" in the social security system to calculate compulsory social insurance (SI).
From the January 2026 salary period, this regulation will be put into practice, having a double impact on workers' income.
Regarding social insurance contributions, the reference level for establishing a floor and ceiling: the salary used as the basis for contributions must not be lower than the reference level (temporarily 2.34 million VND/month) and must not exceed 20 times this level.
Regarding benefits, sick leave, maternity, death, funeral allowances... are all calculated according to the reference level, helping to increase the value of support for employees when needed. Because the reference level will be flexibly adjusted according to economic fluctuations and consumer price indexes, the benefits will be kept in their real value, but this means that social insurance contributions may increase more regularly; businesses and employees need to proactively monitor to adjust in a timely manner.
