Adjusting the base salary and pension
According to the Appendix issued together with Official Dispatch No. 38/TTg-QHĐP in 2026, the Prime Minister has guided a number of key tasks to implement the Resolutions adopted at the 10th Session, 15th National Assembly.
In which, a noteworthy content is the task of adjusting the base salary and allowances, specifically stated in Resolution No. 265/2025/QH15.
Accordingly, in March 2026, the Government requested the Ministry of Home Affairs to take the lead in adjusting some types of allowances and the base salary level. At the same time, pensions, social insurance allowances, monthly allowances, preferential allowances for people with meritorious services, social allowances and social pension allowances will be adjusted.
This adjustment is implemented according to Conclusion No. 206-KL/TW dated November 10, 2025 of the Politburo, in order to continue to improve the lives of salaried people and beneficiaries of social security policies.
Salary ranking for people recruited into civil servants
In Circular 1/2026/TT-BNV, the Ministry of Home Affairs guides salary ranking for people recruited as civil servants, effective from March 1, 2026.
Accordingly, people who have received salaries according to professional and nghiệp vụ salary scales attached to Decree No. 204/2004/ND-CP are based on the current salary coefficient, seniority allowance beyond the frame (if any) and civil servant rank of the new job position as follows:
If there is a civil servant rank with a salary grade coefficient matching the current coefficient, it is ranked equal to the salary grade and continues to enjoy the seniority allowance rate exceeding the frame (if any). The time to receive a new salary is calculated from the date of signing the salary ranking decision according to the recruited job position.
If there is a civil servant rank with a salary grade coefficient different from the current coefficient, the salary ranking method is divided according to each specific situation.
More cases of businesses being temporarily suspended from paying social insurance (SI)
The Law on Recovery and Bankruptcy 2025 passed has stipulated that enterprises are allowed to temporarily suspend social insurance contributions when applying recovery procedures, effective from March 1, 2026.
Based on Clause 3, Article 30 of the Law on Recovery and Bankruptcy 2025, from the date of acceptance of the application for application of recovery procedures, enterprises and cooperatives are allowed to temporarily suspend contributions to the pension and death fund.
The period of temporary suspension of contributions to the pension and survivorship fund is implemented according to the provisions of law on social insurance.
At the same time, Clause 2, Article 86 of the 2025 Law on Recovery and Bankruptcy, amending and supplementing Point a, Clause 1, Article 37 of the 2024 Law on Social Insurance, amending and expanding the subjects eligible for temporary suspension of social insurance contributions as follows:
When employers are applied recovery procedures according to the provisions of law on recovery and bankruptcy, they are allowed to temporarily suspend contributions to the pension and survivorship fund for a maximum of 12 months.
